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The aim of this study is to assess the relationship between SMEs tax knowledge and tax compliance in Durban, South Africa. The self-assessment system was introduced in 2001 by the South African Revenue System sought to make is easier for individuals and organisations to file their declarations and pay their taxes, without the interactions with tax authorities which were seen as inefficient. However, non-compliance among businesses continues to be high, particularly among SMEs, with numerous factors such as a lack of professional guidance, knowledge, and resources cited as a key factor contributing to poor compliance. This research study adopted a quantitative approach, using survey questionnaires to collect data from SME managers and owners. A total of 93 responses were collected and analysed to identify trends in tax knowledge and compliance behavior among these enterprises. The results showed that although SMEs have a good knowledge of taxpayer responsibilities and value-added tax, they have poor knowledge about turnover and payroll tax. Moreover, there were no statistically significant relationships were found between their level of tax knowledge and tax compliance. The findings suggest a need for targeted education and training programs to improve tax knowledge among SMEs. Simplifying tax processes and enhancing the accessibility of tax information could lead to higher compliance rates, thereby benefiting the South African economy through improved tax revenue. This study contributes to the existing body of tax literature by highlighting the importance of tax knowledge in ensuring compliance among SMEs. It provides practical recommendations for policymakers and tax authorities to enhance SME tax compliance through improved education and simplified tax systems.

This research examines the ongoing under-representation of women in leadership positions within South African higher education institutions (HEIs). Despite a considerable increase in the number of women entering academia, their advancement to top leadership roles remained markedly constrained. This study analysed secondary data from forty scholarly articles published between 2010 and 2023 to investigate the intricate impediments obstructing women's advancement, the wider consequences of these challenges, and viable measures for enhancing gender parity in academic leadership. The results indicated that deep-rooted systemic and cultural obstacles, along with an absence of supportive legislation, sustained gender disparities within institutional hierarchies. Proposals for modification encompassed the establishment of explicit trajectories for women's professional advancement, gender-sensitive leadership training initiatives, mentorship programs to assist aspiring female leaders, and revisions to institutional regulations to foster diversity. The study emphasised the necessity for ongoing evaluation of gender equality policies and enhanced accountability mechanisms to guarantee continued advancement towards equitable representation in leadership.

This study investigated responsible leadership influence on readiness for change in a South African state-owned enterprise. A quantitative research approach was used to conduct a cross-sectional study with a stratified random sample of employees in a South African state-owned enterprise. Participants completed the Responsible Leadership Scale (RLS) and the Readiness for Change Scale (RTCS). Standardised multiple regression analysis was used to analyse the influence of responsible leadership on readiness for change. The results showed that responsible leadership relates positively and significantly to readiness for change. Furthermore, responsible leadership influences willingness to change. This study emphasises the important role of responsible leadership in readiness for change. In addition, understanding the influence of responsible leadership on readiness for change can provide insight into the inner motives that drive teachers in difficult situations. The study can serve as a basis to increase staff readiness for change.

The conception and focus of Siyaphumelela Project were on the promotion of student success through the support programmes rolled out by the university’s support units. For the past ten years of the Siyaphumelela Project’s life, academic departments were left out, and they were not involved when data was elicited from student. The primary objective of this conceptual paper was to offer a critical analysis of the impact of Siyaphumelela Project on student access and success and how caring pedagogy influenced student learning and success in one school of teacher education in South Africa. We used Caring Pedagogy as a frame of reference in reflecting on building relationships, compassionate classrooms and promoting student learning. In this study we used desktop research.  Firstly, data identified that faculties and units are operating in silos instead of building solid relationships. Secondly, the research findings identified a need to create compassionate classrooms and caring environments. As part of conclusion, the paper recommends the case Teacher Education to adopt Caring Pedagogy perspectives and holistic and inclusive and integrated and empathetic approach. Furthermore, to foster within Siyaphumelela Project compassionate classrooms and caring environment that promotes collegial and collaborative working space and fosters student learning and success.

The study seeks to examine the determinants affecting warehouse performance, emphasising the impact of warehouse management systems on improving the worldwide competitiveness of South African steel manufacturing firms. It aims to underscore the difficulties in existing procedures and the strategic significance of proficient warehouse management. The study utilised a qualitative methodology to examine warehouse management methods in South African steel manufacturing firms. Data was gathered via structured interviews and questionnaires to ascertain current management system frameworks, picking methodologies, and the incorporation of automated solutions. The results indicate that the majority of South African steel manufacturers employ non-automated and non-integrated warehouse management systems. A notable deficiency in formal picking systems and zone picking was seen, leading to inefficient operations, excessive moves, and a failure to attain a competitive advantage in the worldwide market. The report emphasises a widespread undervaluation of warehouse management's strategic importance by senior management in enhancing manufacturing competitiveness. This report emphasises the necessity for South African steel manufacturing firms to implement integrated and automated warehouse management systems to optimise processes and improve global competitiveness. The enhancement of warehouse operations, particularly through the adoption of formal picking methods, could markedly diminish operational inefficiencies and elevate consumer satisfaction. This study offers significant insights into the constraints of existing warehouse management procedures in South Africa's steel manufacturing industry. By pinpointing particular obstacles and opportunities for enhancement, it provides actionable recommendations for utilising warehouse management as a competitive edge in the global marketplace.

In the contemporary, rapidly merging globe, education has become a pivotal force in bridging divides towards togetherness, particularly within the African digital landscape. The concept posits education as the new currency for unification across Africa, highlighting its capacity to significantly reshape the continent's socio-economic landscape in the digital era. It reevaluates the inherited education system, which consistently serves foreign interests, into one ideologically reformed to be more Afrocentric and innovation-oriented. Integrating education with digital transformation enables the youth to become catalysts for change, capable of guiding the continent towards a progressive and inclusive future. The paper advocates for educational solidarity, asserting that coordinated efforts and public-private partnerships are essential to address the educational inadequacies in Africa. This article posits that Africa may realise its full potential as a global leader in the 21st century by adopting digital education specifically designed to address its distinct requirements

Small and Medium Enterprises (SMEs) in Eswatini play a crucial role in employment creation and economic development. However, research on their resilience is limited. The objective of this conceptual paper is to review extant literature to identify dimensions of resilience and propose a framework for SME resilience in Eswatini. In pursuit of this objective, extant models and frameworks of resilience were reviewed to identify key developments in the evolution of resilience and dimensions, revealing what constitutes resilience in different existing models in the scholarly work. First, the results reveal that while six dimensions of resilience are commonly identified in generic frameworks, seven others are less widely shared. The six dimensions are resilience capacity triangle, anticipation, coping or impact resistance, sense-making, planning, and learning and innovation. Seven constitutive dimensions not commonly shared in generic models of resilience are impact resistance, recovery, restoration, rapidity of recovery, cognitive resilience, and contextual resilience. Second, four constitutive dimensions identified in the SME context of resilience are strategic agility, culture of support, resource utilisation, and exploration of opportunities. Based on these findings, a framework of SME dynamic resilience is proposed, which owner-managers may adopt to foster organisational and entrepreneurial resilience and address the high SME mortality rate in Eswatini. The study shows that developing SME resilience requires building integrated resilience capabilities, improving processes, and adopting foresight with an entrepreneurial orientation. Future research is necessary to validate or refine this conceptual framework of SME resilience.

Companies in the South African apparel industry are being driven to improve their operational efficiency by implementing Lean Manufacturing Principles (LMPs) as a result of the severe competition that they face both locally and internationally. To evaluate the effectiveness of LMP implementation in small and medium-sized enterprises (SMEs) operating within the apparel sector in KwaZulu-Natal (KZN), this research employed a quantitative methodology. The degree of LMP adoption and its influence on operational performance, quality management, and competitiveness are brought to light through a comparison analysis between a small-sized company (Company A) and a medium-sized company (Company B). The was gathered using a structured survey distributed to employees across different functional levels in both companies. The findings suggest that there are significant differences in the implementation of LMP between the two companies, with Company B reaching a higher degree of adoption and generating more substantial benefits in both efficiency and quality. When it came to smaller businesses, difficulties such as insufficient managerial assistance, limited resources, and knowledge gaps were more noticeable. This study enhances the understanding of LMP application in SMEs and offers recommendations for fostering lean adoption, minimizing waste, and encouraging sustainable practices and continuous improvement within South Africa's apparel industry.

This study provides an empirical assessment of financial prudence among South African individuals, focusing on savings and investment behaviour. Prior research highlights a positive correlation between national savings rates and economic growth, with countries exhibiting high saving rates often experiencing stronger economic prosperity. However, as of 2023, South Africa's gross saving rate remains around 17%, ranking the lowest among BRICS nations. In contrast, countries like China and India boast saving rates above 40% and 30% respectively, underscoring South Africa's persistent challenge in fostering a robust savings culture. Despite various initiatives aimed at increasing the national savings rate, these efforts have yet to yield significant improvements. This research explores whether financial prudence characterised by conservative spending and careful planning in the face of future income uncertainty—could contribute to higher personal savings rates. To investigate this, an experimental design was employed where participants were presented with a hypothetical lottery payout scenario to gauge their prudence and its effect on saving behaviour. Analysis of the data indicated that while individuals generally displayed a lack of prudence, prudence itself has a notable influence on savings. Based on these findings, the study recommends that financial products and services in South Africa be designed to be affordable, accessible, and suited to the needs of the population. Additionally, it advocates for government investment in small businesses, job creation, and efforts to attract foreign investment to support a more robust savings culture.

The phrase, which translates to "A man is a sheep, he cries within," holds deep historical and social significance in the community, reflecting complex social dynamics and traditional beliefs. "Monna ke Nku, O llela teng" serves as a symbolic representation of gender roles, power dynamics, and social hierarchies within the Balobedu community. This research article delves into the cultural significance of the phrase "Monna ke Nku, O llela teng" within the Balobedu community, with a particular focus on its impact in Motsinoni Village, located in the Greater Letaba Municipality of the Limpopo Province. The purpose of this study is to explore and document the various interpretations and cultural practices associated with the phrase "Monna ke Nku, O llela teng" among community members in Motsinoni Village. The study aimed to deepen understanding of the unique traditions, beliefs, and social structures of the Balobedu community, shedding light on the ways in which this phrase shapes individual identities and collective relationships. Adopting a qualitative research approach, the study utilized interviews, specifically semi-structured interviews to gather rich, in-depth data on the cultural significance of the phrase. The research design involved a case study methodology, allowing for a detailed exploration of the specific context of Motsinoni Village and an exploratory investigation of the broader implications of the phrase within the Balobedu community. Ethical considerations were prioritized throughout the research process, including obtaining informed consent from participants, ensuring confidentiality, and respecting the cultural norms and practices of the community.

The significance of efficient human resource management for organisational sustainability cannot be overstated. Essential to efficient management is the retention of skilled staff to enhance production, achieved through rewards and perks. This study investigated the impact of rewards and bonuses on the motivation of allied health professionals in a public hospital. The study aimed to evaluate the nature of rewards and benefits offered, as well as their perceived motivational impact. A quantitative cross-sectional study design was employed. The study sample, encompassing the complete target group, consisted of 91 individuals. Participants were provided with self-administered questions. The findings indicated that the chosen hospital offers rewards and advantages that comply with national standards. Furthermore, a beneficial impact of rewards and benefits on motivation was demonstrated. According to Herzberg's theory, the findings indicated that the participants considered both hygiene and motivational aspects significant for motivation. Participants expressed that the absence of what they deemed essential characteristics was demoralising. The report advocates for a unified approach to elucidating policies and procedures pertaining to benefits and rewards. This study's managerial consequences necessitate the implementation of policies that employees comprehend and appreciate. The research enhances understanding of employee motivation within a public sector hospital context, where personnel frequently migrate to metropolitan regions.

Construction SMEs contribute significantly to the growth and development of national economies and provinces. The study aimed to explore the prevalent challenges and growth prospects of construction small and medium enterprises operating in Gauteng Province, South Africa. It followed a multi-method qualitative approach, a systematic literature review followed by semi-structured interviews. A systematic literature review was initially conducted to examine the available scholarly literature from Google Scholar and Web of Science databases on the study area. From the databases, 24 studies were screened for a detailed review from the initially selected 185 publications. A thematic content analysis was conducted to explore different themes from the screened studies analysed using ATLAS.ti24 software. Then a semi-structured Interview was conducted with Fifteen Owners/Managers of construction SMEs operating in Gauteng province. Subsequently, six major categories of challenges were identified: corruption and ethical issues, financial and economic barriers, regulatory and governance shortcomings, organizational gaps,  project performance gaps, and market constraints. The study, with a similar research approach, uncovered different prospects, which were grouped into three key areas: financial and policy support, technological and digital advancements, and market and strategic collaborations. Based on these findings, a framework was developed to capture the interplay between these challenges and opportunities. The study offers practical recommendations for policymakers, industry stakeholders, and SMEs to address critical impediments while capitalizing on available opportunities.  

Capital structure defined by the proportion of debt and equity financing has always been an important component in managerial finance due to its relative importance in measuring a company's risk. Arguably, it is among the most controversial topics in corporate finance and has gain recent recognition of its importance when considering the emergence of different sources of financing across industry. The purpose of this study was to explore the relationship between capital structure and a firm's profitability in other to determine whether a significant connection exists between how a firm finances its operations and its financial performance. A comprehensive Lilliefors’s, Kolmogorov Smirnov and Chi square tests analysis were utilised for a sample of 23 peer reviewed journal articles across various industries. The findings revealed that capital structure cannot be used to explain variations in profitability and profitability is independent of capital structure. This paper contributes to the ongoing debate on optimal capital structure by strengthening methodological rigor and some of the existing theories on how capital structure can be used to maximise profitability. It may be very helpful for further studies to first establish the direction of impact and the size effect of the independent variables.

The integration of Information and Communication Technology (ICT) in education has the potential to enhance teaching and learning; however, several barriers hinder its effective adoption in South African schools. The paper reports on the study that examined the barrier to sustainable integration of ICT in Pietermaritzburg public secondary schools. The study used qualitative interview technique to collect data from 20 teachers. The Technology Organisation Environment (TOE) framework was used as a theoretical framework. The findings reveal that a lack of technological pedagogical content knowledge among teachers, high ICT infrastructure support costs, resource constraints, resistance to change, and theft and vandalization of ICT equipment significantly impact ICT adoption. Many teachers lack essential ICT skills, which affects their confidence in integrating technology into their teaching practices. Financial constraints further limit schools from maintaining ICT infrastructure, and resistance from experienced educators impedes change. Additionally, frequent theft and vandalization of ICT resources pose a serious risk, further hampering implementation. To address these challenges, the study recommends capacity-building initiatives to enhance teacher training, increased financial and technical support for schools, leadership-driven encouragement of ICT adoption, targeted awareness campaigns to mitigate resistance, strengthened security measures to protect ICT infrastructure, and equitable distribution of ICT resources to bridge the digital divide. A strategic and collaborative approach is essential to overcoming these barriers and ensuring effective ICT integration in South African schools.

In an ideal liberal or representative democracy, the participation of every person in the democratic process is essential.  Although prior research has examined political inclusion and exclusion from many perspectives within democracies, few studies have focused on the political involvement and representation of people living with disabilities (PLWDs) in Africa.  This study addresses this deficiency.  This study analysed the status of inclusivity in Africa, focussing on the political engagement and representation of persons living with disabilities (PLWDs) in the democratic process, as well as the factors influencing their inclusion or exclusion.  The study employs an explanatory research design, utilising document and desk review/analysis with secondary data sources.  The notion of political and democratic inclusion is utilised as an analytical framework.  Research indicates that although numerous African nations have embraced various international and domestic laws safeguarding the political participation and representation rights of persons living with disabilities (PLWDs), many have merely offered superficial compliance with these regulations. Consequently, the political engagement and representation of PLWDs remain inadequate, reflecting a state of democratic instability across the continent. Factors such as low educational attainment and pervasive negative attitudes towards PLWDs persistently obstruct their political involvement and representation in Africa.  It states that Africa has not yet fulfilled the ideal of political and democratic inclusion regarding the substantial and unimpeded participation of persons living with disabilities (PLWDs) in the continent's political and electoral processes, which contributes to the democratic instability in the region.

The struggle to fight food insecurities in rural communities across the globe is ongoing. At least a little progress has been made regarding developing knowledge and traditional practices for using traditional vegetables. This local knowledge development encompasses not only food provisioning to local communities but also caters to promoting quality health care. Enough evidence thus far attests that rural communities face food insecurity and are chronically malnourished.  Other research results concur that humans have long utilised plants to address food insecurity. The verbal and signed consent obtained from the participants before the survey began followed a thorough explanation of the study's purpose. The researcher accentuated the participants' voluntary participation and guaranteed the protection of their privacy. Surveys were conducted through face-to-face interviews and field trips to gather field notes. Plant samples were collected from the home gardens and the wild to prepare voucher specimens deposited in the Department of Botany herbarium. Twenty-four plant species of 20 genera belonging to 13 different botanical families were inventoried. An outstanding 100% of the documented traditional vegetables formed integral contributors to food preparations for combating food insecurity. Leaves of all the 24 inventoried vegetables are edible. They are blended or garnished with their own or of other species’ fruits and seeds for preparations of relish consumed with stiff maize-meal porridge. Generally, other uses of these plants include ornamental, craft, and healing properties for various ailments. It is concluded that the consumption of these plants valuably contributes toward no hunger and a healthier nation.

This study assesses the determinants of bank deposit flows under changing economic conditions by applying the dynamic panel two-step generalized methods of moments technique to annual observations covering 2007 to 2022 of 12 commercial banks in South Africa. The analysis revealed past deposit flow, profitability, bank size, and capital adequacy ratio as constituting a set of bank-specific variables with a positive predictive influence on deposit flows. At the same time, expenditure drives an adverse impact on deposits. These dynamics posit important implications for efficiency in bank expenditure management to sustain the inflow of depositors’ flows. Also, the results show the existence of a positive relationship between the unemployment rate and deposit flow, which is unexpected in practice, as an increase in joblessness in the country implies a decline in the financial capacity of the population to contribute to bank saving portfolios. However, the unexpected interaction between unemployment and deposit flow in this context can be explained by the adaptive principles of market interactions as the relationship between financial variables is unlikely to be the same under different economic conditions. Moreover, the analysis shows a positive effect of the economic condition on deposit flows which implies that an increase in national productivity exerts an impressive on the flow of depositors' funds to the banks based on market expansion and rapid growth momentum. Based on the findings, strategies to ensure the sustenance of a conducive macroeconomic environment should be reinforced by policymakers as the dynamics of bank deposit flows are linked to the direction of the current economic condition.

This qualitative study examined the Men and Boys Championing Change programme’s effectiveness in reducing gender-based violence (GBV) in South Africa’s Vhembe district, facilitated by Traditional leaders (Mahosi) using an empowerment model. In-depth, semi-structured interviews with ten Mahosi purposefully selected using a non-probability sampling method, analysed thematically and supported by a 4-point Likert-type scale, indicated positive perceptions of the programme, scoring an average of 3.7 out of 4. Leaders highlighted improved attitudes, male engagement, and gender equity as programme benefits. However, sustainability concerns scored 3.0, reflecting a moderate to high level of agreement that limited resources may impact long-term success. The findings suggest the programme promotes community cohesion, social justice, and respect for women while highlighting resource constraints as barriers to lasting impact.

Breastfeeding women in academic environments often feel disadvantaged due to a lack of clear policies and supportive facilities; thus, their well-being is negatively impacted. The South African Constitution mandates non-discrimination against breastfeeding and pregnant women in the workplace. However, most literature focuses on maternity leave policies without addressing breastfeeding in the workplace. This study explored the policy framework that regulates breastfeeding for women academics. A policy document analysis was conducted on three universities across three provinces in South Africa to assess the extent of breastfeeding regulation in higher education. The study is guided by the theory of planned behaviour (TPB), which proposes that mothers who believe breastfeeding will result in positive results are more likely to breastfeed their babies. This study shows that breastfeeding is encouraged in the three universities' policies that were examined. However, proper orientations for women on their right to have two 30-minute breaks a day to express or breastfeed their babies for the first six months of their life. The study recommends that breastfeeding-friendly spaces should be created by university management to enable mothers to feel at home when at work. This research contributes to the discourse on breastfeeding policies in higher education that will enhance the well-being of women in academic settings.

The study claims that gender greatly affects STEM performance, with one gender continuously outperforming another, which may influence instructors' methods. One gender's performance ratings vary more than the other, suggesting STEM academic success is inconsistent. We collected data using varied methodologies. STEM enrolment and performance data were evaluated using Python statistical analysis programs with mean, median, and variability evaluations, and boxplots, pie charts, and bar charts were shown. This study found that (i) STEM qualifications have significant enrolment disparities, with Extended BSc Biochemistry and Microbiology being the most popular and Extended BSc Mathematics and Statistics being the least, and (ii) curriculum attractiveness and employment prospects strongly influence student selections. Female students excelled in Biology, Chemistry, and English, while male students excelled in IT and Mathematics. Finally, informed policy formulation and curriculum development are needed to improve STEM student engagement and achievement across genders.