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The literature reveals that have poor spending habits arising from poor budgeting skills and lack financial knowledge, among others. However, it is unclear which individual lifestyles and attitudes influence the students' spending habits. This study, therefore, fills this gap with empirical evidence from accounting students in South Africa. Specifically, the study aims to investigate the existence of relationships between socio-demographic, attitudinal and lifestyle factors on the one hand and students' spending behaviour, on the other. Using an online structured questionnaire, we collected data from 290 accounting students at the University of KwaZulu-Natal in South Africa, which was analysed using descriptive and inferential statistical techniques. The study finds that socio-demographic factors such as students' age and parental income have the greatest influence on students’ spending habits. Students' spending habits were also found to be influenced by attitudinal factors such as confidence in investment decision-making and shopping for necessities. Finally, it was observed that living an extravagant lifestyle, which includes purchasing branded clothing, compulsive shopping, the latest cell phones, and excessive alcohol purchases, were the primary cause of students' poor spending habits. These findings primarily support the social learning theory, implying that parents and/or guardians play an important role in shaping their children's spending habits.

This article investigates the nature of the relationship and the effects of changes in oil prices on South Africa's exchange rate. It fills an essential gap in comprehending how oil price shocks influence emerging market economic dynamics. Through the use of a Bayesian Vector Auto-Regressive (BVAR) model, this study finds that the initial oil price shock to exchange rates is weakly positive in the short run, reflecting a 1% increase in oil prices, leading to a 0.08% exchange rate appreciation. The study also finds an asymmetrical relationship between oil prices and exchange rates. These effects become more pronounced when global uncertainty is at its peak. These findings have implications for shaping policies in South Africa. Exchange rate stability strategies could involve diversifying energy sources and introducing risk-hedging methods while striving for stability through flexible monetary and fiscal policies. This research also adds to the ongoing conversation about the susceptibility of emerging market currencies to external pressures, serving as a reference point for examining comparable economies. This research enriches the existing body of knowledge by addressing methodological gaps and providing a contemporary analysis of South Africa's exchange rate dynamics in a post-crisis global economy.

Sustainability has become a key focus for many small manufacturing enterprises, especially as they face growing pressure to operate responsibly in economic, social, and environmental terms. This study explores how the three elements of the Triple Bottom Line (TBL) work together and influence each other in shaping sustainable practices. Rather than looking at these elements in isolation, the study focuses on how they interact within small manufacturing enterprises and how this interplay can create new opportunities for improving sustainability. Using both theory and practical insights, the study identifies ways in which organizations can better align their strategies to achieve long-term value and stability. The findings show that when the TBL elements are balanced and connected, organizations are more likely to succeed in building resilience and meeting broader sustainability goals. This study offers practical guidance for leaders and decision-makers who want to use the TBL framework not just as a reporting tool, but as a way to guide meaningful change. A scientific questionnaire was distributed to 450 small manufacturing enterprises who were chosen on a stratified probability sampling method. The research data were subject to correlation analysis.

The evolving perceptions of trust within the community about both national and local government have substantial ramifications for the long-term viability of the nation's democracy and the degree of societal trust. This study sought to evaluate the degree of public trust among South African adults in their national and municipal governments, as well as to analyse the variables influencing this trust. The report underscores considerable scepticism in South African national and local administrations, attributable to performance deficiencies, inadequate service delivery, absence of transparency, and insufficient community participation. Individuals associated with the ANC exhibit comparatively more trust owing to past allegiance. We advocate promoting reforms to restore public trust by enhancing governance processes, increasing transparency, and ensuring efficient service delivery, especially for marginalised areas.

Almost every aspect of the decision-making process that individuals or organisations engage in involves value judgements or the influence of what can be used to determine what is morally good or wrong.  The characteristics of those who make decisions, specifically their perceptions of the situation, and their social networks, all have a big influence on how their actions turn out. Thus, it is essential from the perspective of SMMEs to comprehend this idea to objectively evaluate the current decision-making procedures and offer recommendations for enhancement. Assessing how SMMEs' value judgements affect their decision-making in their business environment was the aim of this study.  The conduct of SMME operators was the foundation for this study, which examined how their value judgements and decision-making skills may support economic growth and help them thrive in a competitive market. To gather information from a variety of SMMEs in the eThekwini Municipal Area, simple random sampling was employed. A total of 229 business owners responded to the survey which produced the study's sample while data was gathered and analysed using SPSS (version 24). The study concluded that organisations that embrace good value judgement will experience the greatest sense of fulfilment and happiness when they act and make choices that are consistent with their values.

Although telehealth use in social work practice is not a new concept, its adoption has significantly increased in recent years due to growth in technology use and the COVID-19 pandemic. However, there exist gaps in understanding how social workers are using and experiencing telehealth in their practice. This scoping review synthesizes literature on the use of telehealth in social work practice. Guided by Arksey and O’Malley, we will search for literature on five databases: Web of Science, PUBMED, SCOPUS, PsycINFO, and CINAHL. Using Rayyan screening software, two independent reviewers will screen articles at the title, abstract, and full-text levels. Key characteristics and key themes of the selected articles that meet the inclusion criteria will be charted on a Microsoft Excel sheet. Qualitative thematic analysis will be used to analyze the themes. The Preferred Reporting Items for Systematic Reviews and Meta-Analyses Extension for Scoping Reviews (PRISMA-ScR) will be used to report the scoping review processes. The review will contribute to the broader understanding of telehealth in social work practice and inform the development of best practices and current gaps in research on telehealth in social work practice. The results will be disseminated to researchers, schools of social work, and practitioners through manuscript publications and relevant conferences.

Several official dating institutions viz: SARB, NBER, OECD, CEPR, and others, provide Business Cycle (BC) chronologies with lags ranging from three months to several years. This is problematic for the various oppressed as it poses limits to the usefulness of BC indicators in terms of forecasting and policy implementation at large. In this article, we propose the construction of composite indicators as accurate measures of business cycles in South Africa. We use this composite index to facilitate comparison of both a non-parametric Bry and Boschan dating algorithm and a parametric Markov Switching dating method, in terms of performance and accuracy of dating business cycle turning points in South Africa. Utilising data spanning the period 2000M1 – 2018M12, empirical evidence obtained is such that, composite indices are better than single indicators due to information rich. Further, while the parametric and non-parametric methods’ performances are matched in terms of the number of turning points identified, however, the non-parametric method is more accurate in identifying these turning points. Due to its accuracy the non-parametric method proved to be a promising method of dating business cycle turning points in South Africa and alleviate the problems which are currently facing the South African Reserve Bank, the private sector and the economy at large.

The study explores contributory factors that make a fundamental contribution within the built environment pertaining to the management of the cognitive perceptions and attitude of risk with its concomitant insights, contributions and expectations. The built environment infrastructure is a fundamental component of economic prosperity as the research focuses on the construction of national roads and the associated risks, both internal and external, to primary and secondary stakeholders. The research purpose is to illuminate those factors within the risk management discipline which are critical from the prism of the employees and other indirect contracting personnel who are the main contributors within the high-risk environment of the built environment. The study employed the interpretivist philosophy, which is synonymous with the inductive approach of the qualitative methodology. The purposive sampling technique was adopted to solicit the expertise, insights, and experiences of approximately twenty respondents who held management and supervisory portfolios in the organisation. The interview channel was the preferred research instrument used to collect and contribute towards the extrapolation of data from the study respondents. The findings in the study illuminate the significance of the prioritisation of the culture, behaviour and actionable tendencies that seek to eliminate and mitigate the risk permutations in these perilous and often life-threatening safety and hazardous construction sites. The study concluded by acknowledging the organization-wide responsibility and compliance with the manageable risk appetite and also illuminated the significance of monitoring and evaluating the perceptions and attitudes of personnel involved in these precarious and yet fundamental contributors of economic prosperity pertaining to infrastructure improvement, development and modernisation.

Human resource management (HRM) is a crucial component of an organization’s management and aims to enhance employee efficiency and an organization’s competitiveness. As organizations advance and grow, recruitment and selection decisions become more critical. The thinking of human resources practitioners and experts must be transformed to accommodate the current workplace. Practitioners and experts must ensure that qualified candidates are attracted to the organization at the right time to fill open positions. Traditional HRM methods are insufficient for the progressively more complicated HRM challenges. Recruitment and selection, as one HRM component, is a process with numerous challenges. This study examines how the use of AI technologies can assist in mitigating recruitment and selection challenges. Using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) and soliciting data from databases such as Web of Science, Google Scholar, and Science Direct, a systematic literature review analysis was conducted to investigate the human resources challenges in recruitment and selection and explore how AI can moderate these challenges. The analysis indicated several challenges, including high costs, bribery and corruption, political interference, inadequate job descriptions, nepotism and favoritism, and lengthy recruitment and selection processes. Recommendations of the study suggest that the accuracy and efficiency of recruitment and selection can be enhanced by involving AI technologies, which can assist in lowering the risks and expenses associated with recruitment and selection.

The purpose of the study was to examine small and medium-sized enterprises (SMEs) and tax practitioners’ perspectives on the effect of the cost of tax compliance on the functioning of SMEs.The study uses both the opinions of SMEs and tax practitioners to extend information on the tax compliance burden and its effect on the functioning of SMEs.The study adopted a quantitative approach using a self-administered questionnaire which was e-mailed to a sample of SMEs and tax practitioners by using a link to QuestionPro. Tax compliance was viewed as a burden by SMEs, with the majority opting to outsource their tax matters to tax practitioners. SMEs and tax practitioners supported the recommendation that if SMEs attend frequent tax training, this may assist in reducing the tax compliance burden of SMEs. The study recommends that SARS conducts frequent tax training aimed at SMEs. The study contributes to the body of knowledge by using both the opinions of SMEs and tax practitioners to extend information on the tax compliance burden and its effect on the functioning of SMEs.

The article reports on the complementarity and substitutability of Macroprudential and Monetary policies in South Africa, based on the interactions of both Business and Financial cycles. To this end, a Dynamic Conditional Correlations and the Asymmetric Dynamic Conditional Correlations MGARCH models together with the Granger Causality model, the Artificial Neural Network VAR model, and the Structural VAR model, were adopted for the analyses of synchronization, causality, and the analysis of shocks to cycles, respectively. Empirical evidence obtained is such that, under conditions of financial and real economic stress in South Africa, there exists high synchronicity and bidirectional causality between CBCI and CFCI. Hence, Macroprudential and Monetary policies become complements, there exists interdependence between the two policies and actions of one policy contributes to the improvement of the other. However, under normal times there exist no synchronicity and a unidirectional causality relationship running from CBCI to CFCI, was observed. Under such conditions, Macroprudential and Monetary policies become substitutes, therefore, the two policies become independent of each other, hence, only one policy can achieve the desired outcome. Overall, a shock to one cycle is a major determinant of the fluctuations of the other cycle.

Livestock theft is a critical issue in South Africa. The existing research on livestock theft in South Africa remains fragmented and lacks a comprehensive synthesis. This study is a systematic review, and aims to fill this gap by compiling, analysing and synthesizing the existing research on livestock theft in South Africa. The study addresses four key research questions: (1) Theories and models applied to livestock theft research; (2) Methods used in studying livestock theft; (3) Primary dimensions influencing livestock theft; and (4) Gaps in the literature and future research directions. Findings reveal a range of theoretical perspectives applied to the study of livestock theft, including criminological theories like Routine Activity Theory, Crime Pattern Theory, and Rational Choice Theory. These theories offer frameworks for understanding various aspects of livestock theft, such as motives, patterns, and prevention strategies. Methodological diversity is evident, with interviews being the most common approach, alongside literature reviews, secondary data analysis, and focus groups. Gaps in the literature suggest areas for future research, including the integration of theoretical frameworks, adoption of mixed-methods, Design Science Research Methodology (DSRM), and enhanced triangulation of data. There is a call for practical use case studies demonstrating successful implementation of prevention strategies and technologies. Furthermore, understanding the roles of various structures and institutions, including community forums and traditional leaders is crucial for developing effective interventions. In conclusion, the research contributes by consolidating fragmented knowledge on livestock theft and identifying areas for further investigations.

The spate of failures and scandals in the basic materials sector in South Africa and globally bring into question not only the ethics of business leaders but primarily corporate governance and the role of boards in safeguarding the shareholders' wealth. The aim of the study was to ascertain the relationship between corporate governance and firm profitability of firms in the basic materials sector listed on the Johannesburg Stock Exchange. Five corporate governance characteristics are observed on two profitability measures, return on assets and return on equity and Tobin’s Q as the market indicator using a cross-sectional time-series panel data method of 54 firms in the basic materials sector listed on the JSE from 2017 to 2021. A regression analysis model is used to ascertain whether and to what degree a relationship exists between corporate governance and firm profitability within JSE-listed basic materials sector firms. The results show that corporate governance characteristics have a mixed impact on firm profitability, with some indicating a negative or no significant relationship, highlighting the complexity of this association. This study proves that if a firm chooses suitable corporate governance characteristics, the profitability of a firm can be enhanced. The outcome of this study should have implications for academic thoughts for further research on this subject and calls for a more concerted effort for boards to implement more prudent corporate governance mechanisms to future-proof the business of the basic materials sector.

Financial literacy is a critical factor that significantly impacts the success and achievement of small and medium enterprises' (SMEs) objectives. Unfortunately, many SMEs struggle with inadequate financial literacy, which hinders their ability to make informed decisions, manage resources effectively and drive growth. This knowledge gap can lead to poor financial planning, inefficient resource allocation and a lack of resilience, ultimately threatening the long-term sustainability of these businesses. By prioritising financial literacy, SMEs can enhance their capacity to develop realistic financial projections and budgets. This study investigated the level of financial literacy among small and medium enterprises (SMEs), examining both their knowledge and practical applications of financial concepts. Additionally, the research explored the correlation between SMEs' financial literacy and their socio-demographic characteristics, such as business size, industry, owner's age, education, and experience. A quantitative research approach was employed to achieve the study's objectives and primary data was collected through a questionnaire survey administered to a sample of 105 small and medium enterprises (SMEs) located in the uMgungundlovu District of KwaZulu-Natal, South Africa. The data analysis was conducted using SPSS version 23, leveraging both descriptive and inferential statistics to extract insights and meaning from the data. The findings of this study indicate that small and medium enterprises (SMEs) in the uMgungundlovu District exhibit low levels of financial knowledge and practice. Notably, the research revealed significant positive correlations between financial knowledge and various factors, including: age, qualifications, number of employees and annual turnover. A positive relationship was also established between financial practice and annual turnover. This study recommends that stakeholders, for instance, government agencies and banks should organise financial education programmes that invest in improving financial practices of small and medium enterprises. It is also recommended that small and medium enterprises pursue short courses in basic accounting to improve their knowledge base.

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.

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.