Economics, Management and Sustainability

Measuring organic social media distribution as a sustainable entrepreneurship practice: A protocol for lead generation research in professional services

Yevhen Velychko — Fri, 20 Feb 2026 00:00:00 +0200

Purpose. This paper develops a measurement protocol for evaluating organic social media distribution as a resource-efficient alternative to paid advertising in professional service entrepreneurship. Focusing on business coaching, we operationalize how cross-platform short-form video strategies can be measured through sustainability lenses: economic viability, resource efficiency, and labor conditions. Methodology. We synthesize 25+ empirical studies spanning influencer credibility, platform dynamics, and sustainable entrepreneurship. From this synthesis, we construct a field-ready protocol operationalizing four intervention domains: (1) cross-platform posting without paid amplification, (2) standardized identity cues, (3) psychological friction management, and (4) technical production standards. The protocol specifies variable definitions, data collection procedures, fidelity coding rules, and statistical analysis plans. Theoretical contribution. The protocol integrates influencer marketing theory, platform studies, and entrepreneurship research into a unified framework in which content creation functions simultaneously as a distribution mechanism, a trust-building intervention, and a sustainable business practice. By treating organic distribution as economic sustainability question, we extend sustainable entrepreneurship scholarship into the digital creator economy. Practical implications. For entrepreneurs, the protocol translates credibility constructs into measurable behaviors and testable outcomes. For researchers, it provides standardized procedures enabling rigorous field studies examining whether organic strategies generate economically viable lead flows under resource constraints. For educators, it demonstrates how content creation can be taught as core entrepreneurial competency aligned with sustainable business principles.

Sustainable Development Goals (SDGs): SDG 8: Decent Work and Economic Growth; SDG 9: Industry, Innovation and Infrastructure

Employment status and income level as determinants of personal income tax compliance: Evidence from South Africa

Jean Damascene Mvunabandi, Yolanda Ntandokazi Mbanjwa — Fri, 20 Feb 2026 00:00:00 +0200

Abstract: Purpose. This study examines the influence of demographic factors on personal income tax (PIT) compliance among taxpayers in Mbombela, Mpumalanga, South Africa, to address persistent revenue shortfalls that undermine government fiscal capacity. Methodology. Employing a positivist research philosophy and cross-sectional survey design, the study utilized a random sample of 103 taxpayers from a population of 2,679 registered taxpayers. Data were collected through a structured questionnaire and analyzed using descriptive statistics and multiple regression analysis in SPSS and STATA. The Slippery Slope Framework, Fiscal Exchange Theory, and Political Legitimacy Theory provided the theoretical foundation. Results. Regression analysis revealed that only employment status (β = 0.168, p < 0.001) and monthly income (β = 0.099, p = 0.001) significantly influence tax compliance. Age, gender, educational background, household size, and SARS registration did not demonstrate significant effects (p > 0.05). Descriptive analysis revealed pervasive non-compliance: 60.2% of respondents reported failing to pay all taxes owed, and 62.1% admitted to incomplete income disclosure. Theoretical contribution. This study challenges conventional assumptions regarding demographic determinants of tax compliance, demonstrating that structural factors - particularly PAYE withholding mechanisms - outweigh individual demographic characteristics. The findings support the Slippery Slope Framework’s emphasis on power-based enforcement while highlighting that institutional legitimacy deficits, rather than demographics, drive non-compliance. Practical implications. Results indicate that SARS and policymakers must extend interventions beyond demographic targeting to address institutional legitimacy, perceived fiscal reciprocity, and equitable enforcement. Recommendations include extending PAYE-style withholding to additional income sources, enhancing transparency, and developing sector-specific compliance strategies. Originality/value. This study provides the first systematic empirical analysis of demographic determinants of PIT compliance in Mbombela, Mpumalanga, demonstrating that institutional factors merit greater attention than demographic segmentation in compliance enhancement strategies.

Sustainable Development Goals (SDGs): SDG 16: Peace, Justice and Strong Institutions; SDG 10: Reduced Inequalities; SDG 8: Decent Work and Economic Growth

Thin-film CdTe/CdS/ZnO solar cells and the path to affordable clean energy: Simulation-based evidence for sustainable photovoltaic design

Mon, 16 Mar 2026 00:00:00 +0200

Global decarbonization commitments have intensified demand for low-cost, scalable solar technologies, yet the gap between laboratory-scale device physics and real-world deployment economics remains poorly addressed in simulation-oriented research. This study examines the photovoltaic performance of a CdTe/CdS/ZnO thin-film solar cell using one-dimensional numerical simulation in SCAPS-1D, focusing on two parameters with direct implications for manufacturing costs and field performance: absorber layer thickness (0.05–2 µm) and operating temperature (300–400 K). Under standard test conditions (AM1.5G, 1000 W/m², 300 K), the baseline device achieves an open-circuit voltage of 0.9482 V, a short-circuit current density of 10.43 mA/cm², a fill factor of 76.79%, and a power conversion efficiency of 7.60%. Increasing absorber thickness progressively raises both current density and open-circuit voltage through enhanced photon capture and reduced bulk recombination, while the fill factor declines owing to greater series resistance. Rising temperature degrades open-circuit voltage, fill factor, and overall efficiency - from 7.6% at 300 K to 5.7% at 400 K - primarily through an exponential increase in reverse saturation current, whereas short-circuit current density remains largely insensitive to thermal variation. At an absorber thickness of approximately 1.5–2 µm, efficiency approaches 21%, a threshold relevant to the commercial viability of CdTe modules. These findings carry concrete implications for sustainable energy deployment: reducing CdTe absorber thickness without sacrificing efficiency directly lowers material consumption and cadmium usage, easing both environmental and supply-chain concerns. The results provide simulation-based guidance for designing cost-competitive thin-film modules capable of supporting the SDG 7 (Affordable and Clean Energy) and SDG 13 (Climate Action) objectives, particularly in climate-stressed regions where thermal degradation is a persistent operational challenge.

Sustainable Development Goals (SDGs): SDG 7: Affordable and Clean Energy; SDG 13: Climate Action