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    Editorial Note

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    Welcome to the inaugural Volume 1 (Issue 1) of the JMSIT.  The Journal is born out of the desire to publish original manuscripts in various areas that are in line with advancing development along the lines of Strategic Development Goals (SDGs), African Union Agenda 2063, the Zimbabwean Vision 2030, among other international and national strategic intents and targets.  This issue focused covered a variety of topics, inter alia: management, marketing, supply chain, human resources management, international business, knowledge management, technology, strategic decision making, corporate governance, entrepreneurship, innovation, hospitality management, tourism management, information system and artificial intelligence

    Editorial note

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    Welcome to Volume 1 Issue 2 of the JMSIT. The journal is gaining a lot of traction after the first issue was released in June 2025. With this issue coming out four months later, this reassures our contributors that once their articles are accepted, they are published within a reasonable period of time

    Corporate responsibility and performance of State Owned Enterprise

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    The research investigates whether corporate social responsibility has influenced the tax base, client’s compliant levels, employee motivation and general understanding and appreciation of what the taxman does. The objectives of the research is to determine if corporate social responsibility enhances ZIMRAs reputation, establish if there is a link between corporate social responsibility and revenue collection, establish stakeholder perceptions on ZIMRAs corporate social responsibility, and to find strategies on how to improve CSR activities at ZIMRA. The research employs both qualitative and quantitative designs in each approach. The research was quantitative since the research was to identify a statistical relationship between corporate social responsibility and revenue collection, stakeholder perception and reputation, and if strategies improve ZIMRAs corporate social responsibility. The qualitative paradigm was also used to triangulate results from the questionnaires. The study established that for a quasi-government organisation like ZIMRA that as revenue increases CSR expenditure decreases. It also established that CSR improves ZIMRA’s reputation and stakeholder perception whilst strategy improves ZIMRAs corporate social responsibility. The study recommends Smart Partnering, engaging in internal CSR, standardising CSR and increase of donations. Areas for further study involve looking at the place of state owned enterprises in CSR activities, especially those that have an environmental effect. The place and role of parastatals or state – owned enterprises in CSR issues need further research to establish the levels of CSR that they have to engage in as a prescription to easing socio – economic problems faced by society

    Internal audit perceptions and their impact on performance of the internal audit function

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    This research sought to examine the factors causing negative perceptions of internal audit and the impact on the performance of the internal audit function. The researcher used questionnaires to collect data. There were 78 questionnaires distributed and 69 were received giving a response rate of 88.46%. The researcher used managers, section heads, supervisors and clerical staff as respondents. The research used exploratory and qualitative techniques. The causes of negative perceptions were agreed by 78% of respondents and some of the causes of negative perception were; auditors failure to meet expectation gap, bad reputation of an auditor, the quality of audit staff, level of professional competence and the absence of independence and objectivity in internal audits. The research proposed strategies which can be used to improve perceptions about internal audit as follows: Internal audit needs to adopt a new mindset in view of the many changes that are taking place in the business environment, to correct the anomalies when you receive a qualified audit opinion and correct the errors rather than change the auditor, in the prevalence of financial scandals, intense focus on corporate governance. Auditing can be improved by getting adequate support from management, recruiting qualified and professional auditors and management can improve internal auditing by demonstrating commitment to implement audit findings

    Corporate board failure in Zimbabwe: Have non – executive directors gone to sleep?

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    The review focuses on board failure especially in the developing world, and in particular, Zimbabwe. The review asks pertinent questions: Why are boards failing? How are boards populated? What are the characteristics that determine selection to the board? Who selects directors? Research Findings / Insights: The review establishes that there is need for a corporate governance code and awareness of corporate governance practices in Zimbabwe. Directors are usually selected through the influence of the CEO and such directors have weak oversight on the performance of the CEO. Some characteristics that determine director selection are gender, age, educational qualifications, experience and financial expertise. Theoretical / Academic Implications: Directors are stewards who have to be accountable to all stakeholders. Practitioner / Policy Implications: There is need to establish how directors are selected in light of the high rate of company and board failures. That directors are also chosen by the CEO is worrying. The selection process should yield capable, independent and diverse directors who can satisfy the expectations of a wide spectrum of stakeholders

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed

    Variations on the Author

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    “Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship

    Appropriate Similarity Measures for Author Cocitation Analysis

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    We provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis

    Dispelling the Myths Behind First-author Citation Counts

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    We conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more sophisticated methods
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