Senior executives’ perspectives of integrated reporting regulatory regimes as a mechanism for advancing sustainability in South African listed companies

South African listed companies are among the fi rst in the world to be subject to compliance with integrated reporting requirements in terms of stock exchange listing requirements. Integrated reporting, as a novel and evolutionary step in corporate reporting, along with the infl uence that integrated thinking and integrated reporting principles will have on companies, has been the subject of global debate in recent years. This study, performed two years into the South African integrated reporting regime, aims to summarise the fi ndings of the perceptions of chief executive offi cers (CEOs), chief fi nancial offi cers (CFOs) and senior executives of South African listed companies on the organisational changes perceived as a result of implementing integrated reporting requirements. The fi ndings confi rm and strongly support several of the anticipated organisational outcomes of a regulatory integrated reporting regime, most notably the advancement of strategic decisionmaking that recognises the organisation’s dependence on resources and relationships in creating and sustaining longer-term stakeholder value, greater consideration of the linkages and interdependencies between fi nancial, social and environmental, and economic matters in setting strategic objectives, and an increased organisational focus on integrating social and environmental objectives into strategic objectives and aligning reported key performance indicators (KPIs) with external stakeholder requirements. Integrated reporting is also perceived as encouraging decision-making in the organisation with the objective of longer-term sustainable wealth-creation. However, maintaining the balance between transparency and business confi dentiality when disclosing forward-looking information and strategy remains a challenging aspect of integrated reporting for companies.Key words: Corporate reporting and organisational behaviour, disclosure regarding forward-looking statements, disclosure of KPIs (key performance indicators), environmental strategic objectives, integrated reporting, integrated thinking, social strategic objectives, sustainable capitalism, sustainability reporting, sustainable wealth-creation, sustainable business practice

Towards a matrix for the advancement of black working class students in South Africa's historically privileged universities

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The access structure in learner's dictionaries

Dictionaries have to be compiled in accordance with specific target users and dictionary goals. User orientation is, however, not the only criterion for measuring the success of a dictionary. Present-day lexicography requires the evaluation of the accessibility of dictionaries. The ease with which macro- and microstructural information is located and retrieved determines the quality and accessibility of the presentation. User-orientated, accessible learner's dictionaries can contribute substantially to the improvement of communication in a multilingual South Africa with different groups of language learners. Metalexicography makes provision for guide structures that facilitate access to information in the dictionary. The outer, inner and meta-access structure are functional structure elements that increase the retrievability of information and help the user to reach, as swiftly as possible, the information he/she is looking for. During the planning of a learner's dictionary, the lexicographer must draw up, among others, a dictionary plan in which a detailed explanation of the outer and inner access structure is given. Such a dictionary plan contributes to a consistent application of lexicographical decisions. Decisions regarding the access structure must also be explained and illustrated in the front text in order to enable learners to acquire dictionary skills and become effective dictionary users. Keywords: metalexicography, outer access structure, inner access structure, learner's dictionary, frame structure, unintegrated, integrated, mono- and poly-accessible, outer texts, outer rapid access, data distribution structure, micro-architecture, data-architecture, data exposure structure, meta-acces

Forced patterns near a Turing-Hopf bifurcation

We study time-periodic forcing of spatially-extended patterns near a Turing-Hopf bifurcation point. A symmetry-based normal form analysis yields several predictions, including that (i) weak forcing near the intrinsic Hopf frequency enhances or suppresses the Turing amplitude by an amount that scales quadratically with the forcing strength, and (ii) the strongest effect is seen for forcing that is detuned from the Hopf frequency. To apply our results to specific models, we perform a perturbation analysis on general two-component reaction-diffusion systems, which reveals whether the forcing suppresses or enhances the spatial pattern. For the suppressing case, our results explain features of previous experiments on the CDIMA chemical reaction. However, we also find examples of the enhancing case, which has not yet been observed in experiment. Numerical simulations verify the predicted dependence on the forcing parameters.Comment: 4 pages, 4 figure

Principal succession: The socialisation of a primary school principal in South Africa

This study focussed on the socialisation of a new principal in a South African primary school with a strong Christian culture. He was appointed when the predecessor retired after more than two decades. The conceptual framework focuses on the three phases of socialisation: professional socialisation, organisational socialisation and occupational identity, which are used to interpret the study. A qualitative study, which occurred during two phases, investigated the phenomenon, principal succession, in the particular school. The data collection methods included a number of interviews with the principal, a focus group interview with staff members who experienced the previous principal’s leadership practice, and individual interviews with staff members. The following categories emerged from the data analysis: Recalling the previous principal: ‘One sees Mr X [the predecessor] everywhere’; Entry and orientation: ‘I found it intimidating initially’; and Immersion and reshaping: ‘Reins that previously were a bit slack, he is now pulling tight’.Die sosialisering van ’n primêre skoolhoof in Suid-Afrika. Hierdie studie het gefokus op die sosialisering van ’n nuwe skoolhoof in ’n Suid-Afrikaanse primêre skool met ’n sterk Christelike kultuur. Hy is aangestel toe sy voorganger ná meer as twee dekades afgetree het. Die konseptuele raamwerk, wat gebruik is om die bevindinge te interpreteer, het op die drie fases van sosialisering gefokus, naamlik professionele sosialisering, organisatoriese sosialisering en beroepsidentiteit. ’n Kwalitatiewe ondersoek na die skoolhoofopvolgingverskynsel in die bepaalde skool is in twee fases gedoen. Die data-insamelingsmetodes het ’n aantal onderhoude met die skoolhoof, ’n fokusgroeponderhoud met personeellede wat ook onder leierskap van die vorige skoolhoof gewerk het en individuele onderhoude met personeellede ingesluit. Tydens die data-analise het die volgende kategorieë na vore gekom: Herinnering aan die vorige skoolhoof: ‘’n Mens sien Mnr X [die voorganger] oral’; Aanvaarding en oriëntasie: ‘Ek het dit aanvanklik intimiderend gevind’; en Immersie en hervorming: ‘Leisels wat voorheen ’n bietjie slap was, het hy nou styfgetrek’

Mindfulness: A foothold for Rogers's humanistic person-centred approach

This article probed and contextualised the strong parallels between meditation derived mindfulness and Rogers's humanistic person-centred (PC) approach. This was done through a conceptual and evaluative literature review of the PC framework in relation to definitive descriptions of mindfulness. Elements of mindfulness within the core conditions of PC therapy were explored and verified. Quotations, pragmatic, behavioural descriptions and explications provided evidence of a shared ideology inherent in both concepts via “way of being”. The findings suggested that mindfulness cultivates, harmonises and deepens essential therapist qualities in PC therapy. This review article could supply a rationale for significant inferences in the implementation of meditation-inspired activities in the practical preparation of trainee therapists as well as optimising proficiency and refinement in professional practice

’n Skoolhoof se persepsies van die verwesenliking van Christelike waardes in ’n Suid-Afrikaanse laerskool: ’n Gevallestudie

A principal’s perceptions of the realisation of Christian values at a South African Primary School: A case study.Many South African schools are facing the challenge of establishing a school culture that is conducive to teaching and learning. The school culture has a far greater impact on living and learning than any other factor in the life of a school. The research question in this study is: How did a primary school principal view the actualisation of Christian values in the school culture? An investigative, qualitative research design, and more particularly a case study, was considered to be the most appropriate approach to the research question. In a number of previous investigations in the school, the author has shown that the school principal treasured the inculcation of Christian values in the school. Data in this study were collected by means of various semi-structured interviews with the principal; paragraphs written by the principal; documents about school activities; a DVD of the school; and field notes taken during the interviews. The findings show the role of the principal in inculcating values in a school and the effect of a vision and mission to realise these values. Inculcating values in a school is best actualised in a positive, inviting school culture that focuses on continuing growth conducive to human development

Transformational Learning Through Teacher Collaboration: a Case Study

This article, which developed from previous studies at the school, reports on a qualitative study aimed at investigating the professional learning experiences of staff members at a South African primary school. Transformational learning and the adult learning theory underpinned the study. Data were collected by means of an open-ended questionnaire administered to teachers of the mathematics department, a focus group interview with these teachers and individual interviews with the principal. Participants indicated that teacher collaboration enhanced their professional learning in the various horizontal and vertical structured teams at the school. They emphasised the importance of effective communication, trust and respect in their interpersonal relationships. Although participants acknowledged differences in their personalities and professional approaches, they regarded them as beneficial and complementary for their learning. The study showed that transformational learning was contextualised and therefore suggested that more research should be carried out to explore the contextual factors that promote sharing of knowledge and skills among teachers at other schools.https://doi.org/10.19108/KOERS.82.1.222

Connexin36 knockout mice display increased sensitivity to pentylenetetrazol-induced seizure-like behaviors

Large-scale synchronous firing of neurons during seizures is modulated by electrotonic coupling between neurons via gap junctions. To explore roles for connexin36 (Cx36) gap junctions in seizures, we examined the seizure threshold of connexin36 knockout (Cx36KO) mice using a pentylenetetrazol (PTZ) model