LATEST ARTICLES
This page lists 20 of the articles most recently published on nisc.co.za. Please note that you can also browse by journal or use the search function above. Subscribe to your favourite journals and be the first to know about new articles for it.
An evaluation of tax compliance among small businesses
Published in :
South African Journal of Accounting Research, Journal Volume 40, Issue
1, 02 January 2026
Author(s):
Keywords:
involuntary non-compliance, SME taxation, tax evasion, tax compliance strategies, theory of planned behaviour
Pages: 21–39
Article Views:
44
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Abstract
Exploring SDG 2 disclosure of South African food and beverage companies
Published in :
South African Journal of Accounting Research, Journal Volume 40, Issue
1, 02 January 2026
Author(s):
Keywords:
Sustainable Development Goals, SDG 2 ‘Zero Hunger’, Food and beverage industry, South Africa, SDGs business reporting guidance
Pages: 62–85
Article Views:
47
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Abstract
Exploring auditing experts’ reactions to expanded public sector auditors’ powers in South Africa
Published in :
South African Journal of Accounting Research, Journal Volume 40, Issue
1, 02 January 2026
Author(s):
Keywords:
Auditor-General South Africa (AGSA), Public Audit Amendment Act, Public Audit Act, public sector, and South Africa
Pages: 40–61
Article Views:
50
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Abstract
Management entrenchment: Determinants and impact on firm performance of French listed companies
Published in :
South African Journal of Accounting Research, Journal Volume 40, Issue
1, 02 January 2026
Author(s):
Keywords:
corporate governance, management entrenchment, firm characteristics, firm performance
Pages: 1–20
Article Views:
52
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Abstract
Correction
Published in :
South African Journal of Accounting Research, Journal Volume 40, Issue
1, 02 January 2026
Author(s):
Keywords:
Pages: 86–86
Article Views:
46
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Abstract
The moving structure of reality in Gadamer’s method of interpretation: A philosophy of life in the making of history
Published in :
Indo-Pacific Journal of Phenomenology, Journal Volume 25, Issue
1, 31 December 2025
Author(s):
Keywords:
hermeneutic realism, hermeneutics, metaphysics, ontology
Pages: 1–5
Article Views:
241
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Abstract
Timely teaching in higher education: A note on being present in existential matters
Published in :
Indo-Pacific Journal of Phenomenology, Journal Volume 25, Issue
1, 31 December 2025
Author(s):
Keywords:
Continental pedagogy, exemplarity, first-person encounters
Pages: 1–7
Article Views:
212
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Abstract
Changing midlife tropes: A transcendence into epiphany
Published in :
Indo-Pacific Journal of Phenomenology, Journal Volume 25, Issue
1, 31 December 2025
Author(s):
Keywords:
adversity at midlife, midlife crisis, midlife misconceptions, midlife narratives, narrative therapy, new midlife generation, qualitative psychology, self-actualisation
Pages: 1–11
Article Views:
230
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Abstract
Listening to the voices of Namibia’s recreational anglers to improve shore-based fishery resource use and management
Published in :
African Journal of Marine Science, Journal Volume 47, Issue
4, 19 December 2025
Author(s):
Keywords:
Argyrosomus inodorus, Dichistius capensis, fishing compliance, governance, human dimension, Lithognathus aureti, perceptions, socio-ecological system
Pages: 373–386
Article Views:
323
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Abstract
Impact of catch and release on the welfare of bronze seabream Pachymetopon grande in the South African marine shore-based fishery
Published in :
African Journal of Marine Science, Journal Volume 47, Issue
4, 19 December 2025
Author(s):
Keywords:
blood chemistry, experimental fishing, recreational fisheries, reflex action mortality predictor, reflex impairment, rock and surf fishing, Sparidae, stress response
Pages: 363–372
Article Views:
203
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Abstract
The movements of adult leerfish Lichia amia in the Breede Estuary, Western Cape, South Africa: insights from acoustic telemetry
Published in :
African Journal of Marine Science, Journal Volume 47, Issue
4, 19 December 2025
Author(s):
Keywords:
Carangidae, estuary-dependent fish, leervis, migration, movement ecology, philopatry, spatio-temporal movement, tagged gamefish
Pages: 321–329
Article Views:
217
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Abstract
Assessing the thermal tolerance of a cosmopolitan eurythermal species, the flathead mullet Mugil cephalus
Published in :
African Journal of Marine Science, Journal Volume 47, Issue
4, 19 December 2025
Author(s):
Keywords:
acclimation, break point, critical temperature, Kowie Estuary, laboratory experiment, Mugilidae, thermal breath, warm-temperate estuary
Pages: 425–436
Article Views:
203
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Abstract
Catch trends and population status of the leopard whipray Himantura leoparda (family Dasyatidae) off the east coast of South Africa
Published in :
African Journal of Marine Science, Journal Volume 47, Issue
4, 19 December 2025
Author(s):
Keywords:
competitive shore angling, IUCN Red List status, probability-of-capture, risk assessment, stingray conservation, western Indian Ocean
Pages: 403–412
Article Views:
128
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Abstract
The behavioural response of an estuarine teleost (Cape stumpnose Rhabdosargus holubi) to angler bait collection in two adjacent Eastern Cape estuaries, South Africa
Published in :
African Journal of Marine Science, Journal Volume 47, Issue
4, 19 December 2025
Author(s):
Keywords:
animal behaviour, anthropogenic niche, anthropogenic noise, behaviour conditioning, prawn-pumping, Sparidae, underwater observations
Pages: 437–445
Article Views:
116
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Abstract
Assessment of the movement behaviour of dusky kob Argyrosomus japonicus along the coast of South Africa using 39 years of tag-recapture data from a voluntary tagging project
Published in :
African Journal of Marine Science, Journal Volume 47, Issue
4, 19 December 2025
Author(s):
Keywords:
citizen science, dusky meagre, mulloway, ORI-CFTP, partial migration, spawning migration, taxonomic confusion
Pages: 351–362
Article Views:
141
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Abstract
Influence of the Benguela Upwelling System on the genetic connectivity of blacktail seabream Diplodus capensis across southern Africa
Published in :
African Journal of Marine Science, Journal Volume 47, Issue
4, 19 December 2025
Author(s):
Keywords:
adaptive capacity, fisheries management, gene flow, marine fish, microsatellites, mtDNA, phylogeography, Sparidae
Pages: 447–459
Article Views:
110
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Abstract
Comparing the activity of exploited and unexploited populations of a reef-dwelling seabream, Chrysoblephus laticeps, during an extreme upwelling and cold-spell event
Published in :
African Journal of Marine Science, Journal Volume 47, Issue
4, 19 December 2025
Author(s):
Keywords:
acoustic data, phenotypic plasticity, Roman seabream, South Africa, thermal resilience, thermal stress, thermal-performance phenotypes, Tsitsikamma MPA
Pages: 331–340
Article Views:
109
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Abstract
Horizon scanning to identify priority research questions for the South African marine shore-based recreational fishery
Published in :
African Journal of Marine Science, Journal Volume 47, Issue
4, 19 December 2025
Author(s):
Keywords:
100 questions, ecosystem approach, governance, policy, sea angling, socio-ecological system, spearfishers, stakeholders
Pages: 387–401
Article Views:
120
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Abstract
Individual variability in the thermal limits of juvenile dusky kob Argyrosomus japonicus from a permanently open estuary
Published in :
African Journal of Marine Science, Journal Volume 47, Issue
4, 19 December 2025
Author(s):
Keywords:
adaptability, breakpoints, critical thermal limits, fish physiology, Kowie Estuary, recruitment dynamics, phenotypes, thermal niche
Pages: 413–423
Article Views:
104
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Abstract
Unravelling the mystery of a unique giant trevally Caranx ignobilis aggregation in the Mtentu Estuary, Pondoland Marine Protected Area, South Africa
Published in :
African Journal of Marine Science, Journal Volume 47, Issue
4, 19 December 2025
Author(s):
Keywords:
acoustic telemetry, diel habitat use, fish aggregation, giant kingfish, migration, movement patterns, thermal refuge, Wild Coast
Pages: 461–477
Article Views:
131
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Abstract