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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.

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.

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.

E-learning tools and LMSs, such as Moodle, have been in existence for decades. However, there has been an accelerated use of such platforms due to the COVID-19 pandemic. Higher Education Providers responded to ensure that education was accessible via online platforms to allow lecturers to continue their daily job functions during the pandemic. This study explores these aspects from a lecturer perspective during COVID-19, using constructs from the Technological Pedagogical and Content Knowledge (TPACK) framework and Unified Theory of Use and Acceptance of Technology (UTAUT-3) theory. This study is based on the pragmatist paradigm. This methodology was deemed appropriate as this study uses a mixed methodology for collecting and analysing qualitative and quantitative data. The objective of the study was to understand the experiences of lecturers using Moodle for e-learning in a learning journey at a Private Distance Higher Education Institution during the pandemic. The results revealed that several lecturers appeared to have adaptation challenges when using Moodle, but thereafter the system performed as expected. Overall lecturers found that Moodle promoted accessibility and performed as expected. The research further revealed that that there was insufficient training and support provided by the institution. Recommendations arising from the findings included, amongst others, upgrading internet packages and investing in backup power supplies to enhance the experience of lecturers in this learning journey. Recommendations for the institution included enhancing support and communication to lecturers especially part-time lecturers as they are not part of the formal institutional structure on a day-to-day basis.  More comprehensive training to lecturers is required to ensure lecturers are adequately equipped to improve online learning and student engagement.

The current research investigates the effect of Corporate Social Investment (CSI) on the Human Development Index in South Africa. A quantitative longitudinal study conducted over 10 years reviewed the relationship between CSI and HDI in South Africa. The survey results confirmed a negative statistical relationship between CSI and HDI in South Africa. With a 1% increase in CSI, leading to a marginal decrease in human development. An implication of the study is that CSI spending is not reaching the citizens of South Africa, possibly due to systemic corruption in South Africa. The results of the study thus have significant policy implications for the implementation and administration of CSI projects in South Africa.

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.