The 1572 pontifical in the library archives of the university of South Africa, pretoria

Steyn, Carol

doi:10.1080/18125980408529730

Cited by 15 publications

(27 citation statements)

References 6 publications

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“…Entrepreneurs are individuals who identify creative business opportunities, take the risk of establishing a business, and have talent and skills to manage and grow a businessin the process creating wealth and employment. Entrepreneurs are also innovators, who are looking for better and more efficient and profitable ways to do things (Steyn, 1998). Being innovative is an important quality of a farmer-entrepreneur, especially when the business faces strong competition or operates in a rapidly changing environment (as South African poultry farmers are currently facing with implementation of the Agoa agreement between South Africa and the USA).…”

Section: Entrepreneurship and Qualities Required For Agripreneurshipmentioning

confidence: 99%

Is agricultural extension positioned to promote agripreneurship in South Africa?

Stevens¹

2017

S Afr. Jnl. Agric. Ext.

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Section: Entrepreneurship and Qualities Required For Agripreneurshipmentioning

confidence: 99%

Is agricultural extension positioned to promote agripreneurship in South Africa?

Stevens¹

2017

S Afr. Jnl. Agric. Ext.

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“…There are various reasons for, and theoretical/practical problems with regard to, the above, notably the following:Which mechanisms/concepts exist or which theoretical guidelines are to be followed to incorporate societal and stakeholder expectations, values, norms and standards into strategy development, and what is the relevant strategy process into which they should be incorporated?Who is to take responsibility for identifying these societal and stakeholder expectations, values, norms and standards, and how is it to be done?What are these societal and stakeholder expectations, values, norms and standards that are to be incorporated and how do they manifest in practice?To address these questions, the major research objective of this article is to explore enterprise strategy as a concept that explicates corporate communication's strategic contribution at the macro organisational level. In support of the major objective, the following secondary objectives have been set:To explicate the concept of “enterprise” strategy (Ansoff, 1979; Freeman, 1984; Digman, 1990; Judge and Hema, 1994; Hemphill, 1996; Stead and Stead, 2000; Steyn, 2002a, 2003a) as a mechanism/theoretical guideline and a relevant strategy process for incorporating societal and stakeholder expectations, values, norms and standards into the organisation's strategy development, in order to achieve the organisation's non‐financial goals (Steyn, 2002a, 2003a; Steyn and Bütschi, 2004, 2003; Prinsloo, 2004; Global Alliance of Public Relations and Communication Management, 2005; Worrall, 2005; Steyn (2007), in Toth, 2007; Steyn and Niemann, 2008; Niemann, 2009). To explicate how practitioners, playing the role of the corporate communication/ PR strategist, can make an important contribution in identifying societal expectations, values, norms and standards as input for the development of enterprise strategy (Steyn, 2000a, b, 2002b, 2003b, 2009; Steyn and Everett, 2009).…”

Section: Problem Statementmentioning

confidence: 99%

“…In support of the major objective, the following secondary objectives have been set:To explicate the concept of “enterprise” strategy (Ansoff, 1979; Freeman, 1984; Digman, 1990; Judge and Hema, 1994; Hemphill, 1996; Stead and Stead, 2000; Steyn, 2002a, 2003a) as a mechanism/theoretical guideline and a relevant strategy process for incorporating societal and stakeholder expectations, values, norms and standards into the organisation's strategy development, in order to achieve the organisation's non‐financial goals (Steyn, 2002a, 2003a; Steyn and Bütschi, 2004, 2003; Prinsloo, 2004; Global Alliance of Public Relations and Communication Management, 2005; Worrall, 2005; Steyn (2007), in Toth, 2007; Steyn and Niemann, 2008; Niemann, 2009). To explicate how practitioners, playing the role of the corporate communication/ PR strategist, can make an important contribution in identifying societal expectations, values, norms and standards as input for the development of enterprise strategy (Steyn, 2000a, b, 2002b, 2003b, 2009; Steyn and Everett, 2009). To explore the literature for concepts that could be seen to express/embody current societal expectations, values, standards and norms.To explore the literature for guidelines or recommendations (non‐legislative measures) as well as laws (legislative measures) that address these expectations, values, standards and norms.Secondary Objectives 1 and 2 are to be achieved through a conceptual analysis, leaning on the theoretical framework of the study.…”

Section: Problem Statementmentioning

confidence: 99%

“…To explicate the concept of “enterprise” strategy (Ansoff, 1979; Freeman, 1984; Digman, 1990; Judge and Hema, 1994; Hemphill, 1996; Stead and Stead, 2000; Steyn, 2002a, 2003a) as a mechanism/theoretical guideline and a relevant strategy process for incorporating societal and stakeholder expectations, values, norms and standards into the organisation's strategy development, in order to achieve the organisation's non‐financial goals (Steyn, 2002a, 2003a; Steyn and Bütschi, 2004, 2003; Prinsloo, 2004; Global Alliance of Public Relations and Communication Management, 2005; Worrall, 2005; Steyn (2007), in Toth, 2007; Steyn and Niemann, 2008; Niemann, 2009).…”

Section: Problem Statementmentioning

confidence: 99%

“…If society's evaluation of the appropriateness of an organisation's activities is indeed the criterion whereby legitimacy is established, then all organisations are dependent on society for legitimisation. Organisations therefore have to consider and adapt to societal and stakeholder expectations, values, norms and standards in order to obtain and maintain a good reputation; be regarded as societally (socially, environmentally and economically) responsible, trustworthy, a good (corporate) citizen and thereby secure legitimacy (Steyn, 2003a, 2009, in Toth, 2007).…”

Section: Introductionmentioning

confidence: 99%

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Enterprise strategy

Steyn

Niemann²

2010

Journal of Communication Management

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PurposeThis paper seeks to explicate the strategic contribution of the corporate communication/ public relations function (PR) to enterprise strategy development at macro‐organisational level with the aim of contributing towards its institutionalisation.Design/methodology/approachThe approach takes the form of a literature review and conceptual analysis, reflective PR paradigm and corporate social performance approach.FindingsEnterprise strategy is the suggested mechanism and a relevant strategy process for incorporating societal and stakeholder expectations, values, norms and standards into the organisation's strategy development processes. Enterprise strategy explicates corporate communication/PR's strategic contribution at the macro‐organisational level. Societal expectations, values, standards and norms are expressed through concepts such as CSR, corporate governance, good corporate citizenship, sustainability, and the Triple Bottom Line; manifest through non‐legislative measures such as the Global Sullivan Principles of CSR, the Global Reporting Initiative, the Social Responsibility Investment Index of the JSE, as well as voluntary codes such as the Cadbury Report (UK) and the King Reports I, II and III in South Africa (SA); and are addressed through legislative measures such as the Sarbanes‐Oxley Act (USA) and the Employment Equity/Broad‐based Black Economic Empowerment/Financial Intelligence Centre Acts (SA).Originality/valueThis article addresses the dearth of literature on enterprise strategy and corporate communication/PR's strategic role at top management level by conceptualising enterprise strategy and explicating corporate communication's strategic contribution within its framework – indicating corporate communication's focus to be on the social (People) and environmental (Planet) pillars of the Triple Bottom Line approach, rather than its financial aspects (Profit).

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Quantifying the tax compliance costs of individual taxpayers in South Africa

Stark

Smulders

Kamolane

2023

South African Journal of Accounting Research

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AN ASSESSMENT OF THE TAX COMPLIANCE COSTS OF INDIVIDUAL TAXPAYERS IN SOUTH AFRICAThe tax compliance costs of individual taxpayers in South Africa are unknown, and it is essential to determine, amongst other things, whether these costs pose a risk of causing non-compliance, which could have a negative effect on the collection of tax revenue. Hence, the aim of the study was to assess the tax compliance costs of individual taxpayers in South Africa. The assessment of tax compliance costs entailed calculating these costs in relation to the submission of income tax returns and post-filing activities, ascertaining the determinants of these costs and suggesting ways to reduce them.Using data collected from an online survey conducted among 10 260 taxpayers, it was estimated (applying various methods) that income tax compliance costs of individual taxpayers for the 2018 year of assessment were between 3.61% and 5.31% of the personal income tax revenue. These results compared well with ratios reported in most studies conducted in other countries and showed a reduction from the results obtained from 752 taxpayers for the 2017 year of assessment.Chi-square automatic interaction detection (CHAID), a decision tree modelling technique, was used to ascertain the determinants of tax compliance costs and to identify specific groups of taxpayers associated with distinct ranges of the determinants that were statistically significant predictors of tax compliance costs. This breakdown enabled a better understanding of the influence that the specific values of the continuous determinants, such as the service quality rating of the South African Revenue Service (SARS), and the categorical determinants, such as education level and employment status, have on tax compliance costs. The CHAID analysis therefore provided an additional level of insight not possible with regression analysis, enhancing the usability of the results. Employment status and income tax bracket had the strongest association with tax compliance costs (on average, self-employed taxpayers and taxpayers in the highest income tax bracket had the highest total tax compliance costs). Various other determinants, for example, type of assistance obtained, gender, education level, complexity of tax legislation, complexity of SARS guides, and SARS's service quality rating were also identified in the analyses.-v -The study concluded with suggestions on how to reduce individual taxpayers' tax compliance costs.

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The 1572 pontifical in the library archives of the university of South Africa, pretoria

Cited by 15 publications

References 6 publications

Is agricultural extension positioned to promote agripreneurship in South Africa?

Is agricultural extension positioned to promote agripreneurship in South Africa?

Enterprise strategy

Quantifying the tax compliance costs of individual taxpayers in South Africa

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