An analysis of organisational culture in a restaurant in Grahamstown, South Africa
- Authors: Kamona, Oabona Bonnie
- Date: 2017
- Subjects: Corporate culture -- Case studies , Corporate culture -- South Africa -- Makhanda -- Case studies , Restaurants-- South Africa -- Makhanda -- Management , Saints Bistro (Makhanda, South Africa)
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10962/8178 , vital:21363
- Description: This study investigates organisational culture and shared values that currently exist at Saint’s Bistro in Grahamstown along with the desired organisational culture and desired values. In particular it explores possible discrepancies between the two using the reliable and valid Competing Values Framework (CVF) and its matched scale, the Organisational Culture Assessment Instrument (OCAI) and the Shared Values Survey. McDonald and Gandz (1992: 64-67) discovered 24 shared values that correlate with modern business and where each value ties in with one of the four quadrants of the CVF. The researcher found a study conducted by Burchell and Saele (2011: 512) which is a cultural study based on the CVF working in conjunction with shared values survey to analyse a situation and it presented an improved means of investigating culture and values related facets within an organisation. The aim of this study is to examine the existing culture and subsequently make recommendations that can create alignment between what is currently experienced and what is desired in the organisation, if it is found that misalignment exists. This research presents a study using a paper based survey conducted in a restaurant in Grahamstown, South Africa. The results are based on the use of the OCAI in conjunction with organisational shared values profiles. The study revealed that there is no significant gap between the current organisational culture and the desired organisational culture within the organisation. Due to these findings, the research established that a structured strategy for maintaining the organisational culture should be developed in order to sustain the existing organisational culture that can be used when recruiting and on-boarding new employees in the future. The research is significant in that it highlighted a link between the competing values framework and the shared values survey and this will contribute to the effective analysis of organisational culture in future culture research.
- Full Text:
- Date Issued: 2017
- Authors: Kamona, Oabona Bonnie
- Date: 2017
- Subjects: Corporate culture -- Case studies , Corporate culture -- South Africa -- Makhanda -- Case studies , Restaurants-- South Africa -- Makhanda -- Management , Saints Bistro (Makhanda, South Africa)
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10962/8178 , vital:21363
- Description: This study investigates organisational culture and shared values that currently exist at Saint’s Bistro in Grahamstown along with the desired organisational culture and desired values. In particular it explores possible discrepancies between the two using the reliable and valid Competing Values Framework (CVF) and its matched scale, the Organisational Culture Assessment Instrument (OCAI) and the Shared Values Survey. McDonald and Gandz (1992: 64-67) discovered 24 shared values that correlate with modern business and where each value ties in with one of the four quadrants of the CVF. The researcher found a study conducted by Burchell and Saele (2011: 512) which is a cultural study based on the CVF working in conjunction with shared values survey to analyse a situation and it presented an improved means of investigating culture and values related facets within an organisation. The aim of this study is to examine the existing culture and subsequently make recommendations that can create alignment between what is currently experienced and what is desired in the organisation, if it is found that misalignment exists. This research presents a study using a paper based survey conducted in a restaurant in Grahamstown, South Africa. The results are based on the use of the OCAI in conjunction with organisational shared values profiles. The study revealed that there is no significant gap between the current organisational culture and the desired organisational culture within the organisation. Due to these findings, the research established that a structured strategy for maintaining the organisational culture should be developed in order to sustain the existing organisational culture that can be used when recruiting and on-boarding new employees in the future. The research is significant in that it highlighted a link between the competing values framework and the shared values survey and this will contribute to the effective analysis of organisational culture in future culture research.
- Full Text:
- Date Issued: 2017
Enabling green skills: Pathways to sustainable development
- Ramsarup, Presha, Ward, Mike, Rosenberg, Eureta, Jenkin, Nicola, Lotz-Sisitka, Heila
- Authors: Ramsarup, Presha , Ward, Mike , Rosenberg, Eureta , Jenkin, Nicola , Lotz-Sisitka, Heila
- Date: 2017
- Subjects: To be catalogued
- Language: English
- Type: text , book
- Identifier: http://hdl.handle.net/10962/436702 , vital:73294 , ISBN 978-0-620-79605-7 , https://www.vetafrica4-0.com/wp-content/uploads/2020/02/Green-Skills-Sourcebook-Jul18.pdf
- Description: The purpose of this source book is to support skills planning entities to work with employers to identify and anticipate green skills needs and to build these needs into occupational de-scriptors and sector skills plans. Thus, the source book com-plements the existing Enabling Document (DEA, 2010b) and provides guidelines to support Sector Education and Training Authorities (SETAs) to embed environmental considerations, related occupations and green skills into their skills planning processes.
- Full Text:
- Date Issued: 2017
- Authors: Ramsarup, Presha , Ward, Mike , Rosenberg, Eureta , Jenkin, Nicola , Lotz-Sisitka, Heila
- Date: 2017
- Subjects: To be catalogued
- Language: English
- Type: text , book
- Identifier: http://hdl.handle.net/10962/436702 , vital:73294 , ISBN 978-0-620-79605-7 , https://www.vetafrica4-0.com/wp-content/uploads/2020/02/Green-Skills-Sourcebook-Jul18.pdf
- Description: The purpose of this source book is to support skills planning entities to work with employers to identify and anticipate green skills needs and to build these needs into occupational de-scriptors and sector skills plans. Thus, the source book com-plements the existing Enabling Document (DEA, 2010b) and provides guidelines to support Sector Education and Training Authorities (SETAs) to embed environmental considerations, related occupations and green skills into their skills planning processes.
- Full Text:
- Date Issued: 2017
The illegal diamond trade in South Africa and its tax consequences
- Authors: Kumm-Schmidt, Megan
- Date: 2017
- Subjects: Diamond industry and trade -- South Africa , Diamond industry and trade -- Corrupt practices -- South Africa , Diamond industry and trade -- South Africa -- Taxation , Conflict diamonds -- South Africa , Income tax -- Law and legislation -- South Africa , Tax evasion -- South Africa , South Africa. Income Tax Act, 1962 , South Africa. Prevention and Combating of Corrupt Activities Act, 2004 , South Africa. Tax Administration Act, 2011 , South Africa. ǂt Value-Added Tax Act, 1991 , Kimberley Process Certification Scheme
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4389 , vital:20656
- Description: The object of the research was to discuss the taxability of the illegal diamond trade in South Africa and to identify the consequences of not declaring income obtained from the illegal diamond trade to the South African Revenue Services. The research was conducted by means of a critical analysis of documentary data with specific reference to the Income Tax Act, the Value-Added Tax (VAT) Act, the Tax Administration Act and relevant case law. The Income Tax Act and the Value-Added Tax Act were referred to in relation to the tax consequences of the illegal diamond trade and the Tax Administration Act was used to determine the consequences of not declaring income to the South African Revenue Services. It was established that amounts received from the sale of illegal diamonds are to be included in the taxpayer's gross income, whilst in relation to income received from diamond theft it was not as clear. The MP Finance Group case held that the nature of the receipt and the way in which the transaction occurred in each individual situation will be the deciding factor as to whether or not the stolen diamonds will be taxable in the hands of the thief. The buying and selling of "blood" or stolen diamonds can amount to a trade. As there have been no definitive case decisions in South Africa, it remains unclear whether expenses relating to an illegal trade are deductible. Assuming that expenses relating to an illegal trade are deductible, the provisions of section 11(a) will apply to expenses incurred as a result of dealing in illegal diamonds and it was concluded that qualifying expenses will be deductible. A taxpayer buying and selling "blood" or stolen diamonds is required to register for VAT if sales exceed the threshold and would be required to account for VAT on these transactions. If the taxpayer does not declare the income for income tax purposes or register for and pay VAT to the South African Revenue Services from either the sale of illegal diamonds or the theft of diamonds, this will amount to tax evasion and the dealer will be subject to penalties and even imprisonment
- Full Text:
- Date Issued: 2017
- Authors: Kumm-Schmidt, Megan
- Date: 2017
- Subjects: Diamond industry and trade -- South Africa , Diamond industry and trade -- Corrupt practices -- South Africa , Diamond industry and trade -- South Africa -- Taxation , Conflict diamonds -- South Africa , Income tax -- Law and legislation -- South Africa , Tax evasion -- South Africa , South Africa. Income Tax Act, 1962 , South Africa. Prevention and Combating of Corrupt Activities Act, 2004 , South Africa. Tax Administration Act, 2011 , South Africa. ǂt Value-Added Tax Act, 1991 , Kimberley Process Certification Scheme
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4389 , vital:20656
- Description: The object of the research was to discuss the taxability of the illegal diamond trade in South Africa and to identify the consequences of not declaring income obtained from the illegal diamond trade to the South African Revenue Services. The research was conducted by means of a critical analysis of documentary data with specific reference to the Income Tax Act, the Value-Added Tax (VAT) Act, the Tax Administration Act and relevant case law. The Income Tax Act and the Value-Added Tax Act were referred to in relation to the tax consequences of the illegal diamond trade and the Tax Administration Act was used to determine the consequences of not declaring income to the South African Revenue Services. It was established that amounts received from the sale of illegal diamonds are to be included in the taxpayer's gross income, whilst in relation to income received from diamond theft it was not as clear. The MP Finance Group case held that the nature of the receipt and the way in which the transaction occurred in each individual situation will be the deciding factor as to whether or not the stolen diamonds will be taxable in the hands of the thief. The buying and selling of "blood" or stolen diamonds can amount to a trade. As there have been no definitive case decisions in South Africa, it remains unclear whether expenses relating to an illegal trade are deductible. Assuming that expenses relating to an illegal trade are deductible, the provisions of section 11(a) will apply to expenses incurred as a result of dealing in illegal diamonds and it was concluded that qualifying expenses will be deductible. A taxpayer buying and selling "blood" or stolen diamonds is required to register for VAT if sales exceed the threshold and would be required to account for VAT on these transactions. If the taxpayer does not declare the income for income tax purposes or register for and pay VAT to the South African Revenue Services from either the sale of illegal diamonds or the theft of diamonds, this will amount to tax evasion and the dealer will be subject to penalties and even imprisonment
- Full Text:
- Date Issued: 2017
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