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The study investigates the relationship between financial literacy and savings among individuals in South Africa, utilising data from the National Income Dynamics Study. The theoretical framework highlights the importance of financial literacy, encompassing knowledge, behaviour, and attitudes towards financial planning. Empirical analysis using OLS, Logit, Probit, and Tobit models reveals a positive correlation between financial literacy and savings. Higher financial literacy levels are associated with increased savings propensity, with significant coefficients observed across various models. The findings underscore the critical role of financial education in enhancing savings behaviour, suggesting that improved financial literacy can lead to better financial outcomes and contribute to economic growth. The study’s results have policy implications, advocating for targeted financial literacy programmes to boost savings rates and support economic development in South Africa.

The core responsibility of school principals involves working with people’s emotions. As leaders within educational organizations, principals must develop emotional intelligence to effectively guide teachers and learners while managing their daily responsibilities. Emotional intelligence refers to the ability to recognize and regulate one’s own emotions, as well as influence the emotions of others. Given that schools are emotionally charged environments, this study investigates the role of emotional intelligence in primary school leadership, highlighting its significance in addressing everyday challenges. Emotional intelligence equips principals with the skills to communicate effectively, demonstrate empathy, manage conflicts, and engage constructively with stakeholders such as teachers, students, parents, and education officials. Employing a qualitative case study design grounded in a constructivist paradigm, the research focuses on three primary school principals through interviews, observations, and field notes. The findings reveal key challenges, including learner misconduct, disengaged teachers, and interpersonal staff conflicts. The study concludes by recommending the assessment and development of principals’ emotional intelligence to enhance overall school performance. The article further recommends various workshop-based strategies to support leadership development. These include sessions focused on self-awareness and reflective practice to help principals better understand their emotional triggers, strengths, and areas for growth.

Shortly after the inception of the new South African democracy in 1994, a series of national policies were introduced to overhaul the educational landscape in the country. Joubert (2007) highlighted the optimism placed in the potential of educational policies to reshape the system and drive social change. In 2000, the Safe Schools Project was initiated in South Africa to establish secure, well-disciplined learning environments that uphold innocence and prioritize human dignity. This study explores the implementation of school safety policy in two secondary schools in Alfred Nzo West, with a particular focus on the challenges and successes encountered in the process. It employs constructivism paradigm and follows a qualitative research approach. Data was collected through observation/field notes and semi-structured interviews with school principals, school governing bodies, and grade 12 learners. The research further uses the theory of change because it provides a framework for understanding and illustrating how a project, policy, strategy, or program, when implemented, leads to the intended outcome. The finding reveals that school safety policies are implemented in schools through the application of rules aligning with the policies and making use of posters and printouts that explain the policy to learners, parents and all staff members.

Small and Medium-sized Enterprises (SMEs) are essential to the South African economy.  The corporations Act of South Africa (71 of 2008) mandates that corporations adhere to either complete International Financial Reporting Standards (IFRS) or IFRS for Small and Medium-sized Entities (SMEs).  The International Accounting Standards Board (IASB) established IFRS for SMEs in 2009 as an alternative framework for qualifying firms, providing an option in lieu of the comprehensive IFRS standards.  Notwithstanding its deployment, the impact of IFRS for SMEs on financial reporting quality (FRQ) in South Africa has not been extensively examined.  The research involved a sample of twenty accounting firms, with five businesses chosen from each municipality to manage Annual Financial Statements (AFS) for five SMEs each, culminating in a total of 100 SMEs.  Due to the absence of a universally accepted metric for evaluating FRQ, the study utilised three previously established measures together with an aggregate measure.  The research employed Ordinary Least Squares (OLS) Regression analysis to investigate trends in FRQ over two time periods: 2010-2014 and 2015-2019.  Findings demonstrate no substantial enhancement in FRQ among Vhembe SMEs over time.  Discretionary accruals exhibited stability, indicating consistent reporting quality.  The results underscore the significance of accrual accounting and standardised methodologies, enhancing the quality and dependability of financial data for stakeholders.  This research offers essential insights for accountants, business proprietors, investors, and regulatory entities, highlighting the beneficial effects of IFRS for SMEs on the quality of financial reporting among South African SMEs.

This study examines the obstacles to the adoption of Old Mutual Protect Covers in South Africa through a quantitative methodology.  The study seeks to ascertain critical variables—namely income level, education level, and faith in insurance companies—that affect the probability of acquiring certain insurance products.  Data was gathered via a structured survey of 500 South African people and analysed utilising SPSS version 29.0, focussing on Pearson correlation and regression analysis.  The results indicate substantial favourable correlations among income level, education level, and faith in insurance firms with the use of Old Mutual Protect Covers.  These findings indicate that socio-economic considerations and customer confidence are pivotal in the acquisition of insurance.  The report continues with recommendations for Old Mutual to improve awareness and trust among lower-income and less-educated demographics to boost the adoption of their Protect Covers.  The study's limitations and recommendations for future research are also addressed.

The core responsibility of school principals involves working with people’s emotions. As leaders within educational organizations, principals must develop emotional intelligence to effectively guide teachers and learners while managing their daily responsibilities. Emotional intelligence refers to the ability to recognize and regulate one’s own emotions, as well as influence the emotions of others. Given that schools are emotionally charged environments, this study investigates the role of emotional intelligence in primary school leadership, highlighting its significance in addressing everyday challenges. Emotional intelligence equips principals with the skills to communicate effectively, demonstrate empathy, manage conflicts, and engage constructively with stakeholders such as teachers, students, parents, and education officials. Employing a qualitative case study design grounded in a constructivist paradigm, the research focuses on three primary school principals through interviews, observations, and field notes. The findings reveal key challenges, including learner misconduct, disengaged teachers, and interpersonal staff conflicts. The study concludes by recommending the assessment and development of principals’ emotional intelligence to enhance overall school performance. The article further recommends various workshop-based strategies to support leadership development. These include sessions focused on self-awareness and reflective practice to help principals better understand their emotional triggers, strengths, and areas for growth.

Shortly after the inception of the new South African democracy in 1994, a series of national policies were introduced to overhaul the educational landscape in the country. Joubert (2007) highlighted the optimism placed in the potential of educational policies to reshape the system and drive social change. In 2000, the Safe Schools Project was initiated in South Africa to establish secure, well-disciplined learning environments that uphold innocence and prioritize human dignity. This study explores the implementation of school safety policy in two secondary schools in Alfred Nzo West, with a particular focus on the challenges and successes encountered in the process. It employs constructivism paradigm and follows a qualitative research approach. Data was collected through observation/field notes and semi-structured interviews with school principals, school governing bodies, and grade 12 learners. The research further uses the theory of change because it provides a framework for understanding and illustrating how a project, policy, strategy, or program, when implemented, leads to the intended outcome. The finding reveals that school safety policies are implemented in schools through the application of rules aligning with the policies and making use of posters and printouts that explain the policy to learners, parents and all staff members.

The study investigates the relationship between financial literacy and savings among individuals in South Africa, utilising data from the National Income Dynamics Study. The theoretical framework highlights the importance of financial literacy, encompassing knowledge, behaviour, and attitudes towards financial planning. Empirical analysis using OLS, Logit, Probit, and Tobit models reveals a positive correlation between financial literacy and savings. Higher financial literacy levels are associated with increased savings propensity, with significant coefficients observed across various models. The findings underscore the critical role of financial education in enhancing savings behaviour, suggesting that improved financial literacy can lead to better financial outcomes and contribute to economic growth. The study’s results have policy implications, advocating for targeted financial literacy programmes to boost savings rates and support economic development in South Africa.

This paper investigated the financial management practices among Small, Medium, and Micro Enterprises (SMMEs) in the Thulamela Local Municipality using a qualitative approach. The research focused on a sample of forty-eight respondents from the informal sector, which was deemed representative of the SMME landscape.  Interviews were conducted with SMME owners, guided by an interview framework, and recorded for transcription and thematic analysis. Findings revealed that competition is perceived as the primary cause of business failures; however, inadequate financial management emerged as a significant underlying issue. The study emphasizes the urgent need for intervention from government, banks, and academic institutions to offer financial management training and improve access to funding for SMMEs. Recommended actions include the establishment of workshops and seminars designed to enhance financial literacy among business owners. Such training would provide them with essential accounting and budgeting skills, ultimately enabling them to meet loan requirements from financial institutions and reducing the risk of cash flow issues and business failure.

Small and Medium-sized Enterprises (SMEs) are essential to the South African economy.  The corporations Act of South Africa (71 of 2008) mandates that corporations adhere to either complete International Financial Reporting Standards (IFRS) or IFRS for Small and Medium-sized Entities (SMEs).  The International Accounting Standards Board (IASB) established IFRS for SMEs in 2009 as an alternative framework for qualifying firms, providing an option in lieu of the comprehensive IFRS standards.  Notwithstanding its deployment, the impact of IFRS for SMEs on financial reporting quality (FRQ) in South Africa has not been extensively examined.  The research involved a sample of twenty accounting firms, with five businesses chosen from each municipality to manage Annual Financial Statements (AFS) for five SMEs each, culminating in a total of 100 SMEs.  Due to the absence of a universally accepted metric for evaluating FRQ, the study utilised three previously established measures together with an aggregate measure.  The research employed Ordinary Least Squares (OLS) Regression analysis to investigate trends in FRQ over two time periods: 2010-2014 and 2015-2019.  Findings demonstrate no substantial enhancement in FRQ among Vhembe SMEs over time.  Discretionary accruals exhibited stability, indicating consistent reporting quality.  The results underscore the significance of accrual accounting and standardised methodologies, enhancing the quality and dependability of financial data for stakeholders.  This research offers essential insights for accountants, business proprietors, investors, and regulatory entities, highlighting the beneficial effects of IFRS for SMEs on the quality of financial reporting among South African SMEs.