Preparing for the implementation of any new tax is a mammoth task. This mammoth task was evident when the National Treasury, SARS, companies, professional bodies, industry bodies and advisory organisations alike were preparing for the introduction of the new dividend tax in South Africa. The preparations included extensive consultations, sharing of information and providing guidance in newsletters, journals, guidance notes, websites, blogs, magazines, news papers and the like. Companies, Regulated Intermediaries and shareholders do not only have to be informed of the legislative changes, they need to be informed about the when, what and how of the impact of the tax and about the preparation needed for the implementation of dividends tax. Several common themes were identified that are critical to the successful implementation of dividends tax. These themes include communication between the business community and the regulators, as well as communication within the organisations. Involvement in and by the industry bodies has also been identified as critical to the successful implementation of dividends tax, while the timely preparation and communication of the regulatory reporting requirements is essential to the process. Within organisations, centralised oversight enables the coordinated preparation and implementation of the new tax. AFRIKAANS : Die voorbereidings vir die implementasie van enige nuwe belasting is 'n reuse taak. Die omvang van hierdie taak het duidelik geword toe die Nasionale Tesourie, die Suid Afrikaanse Inkomstediens, maatskappye, professionele liggame, industrie-organisasies, ensomeer voorbereidings moes tref vir die implementasie van dividend belasting. Die voorbereidings het konsultasie met lede, die deel van inligting en die voorsiening van leiding in nuusbriewe, joernale, webtuistes, tydskrifte en koerante ingesluit. Maatskappye, gereguleerde tussengangers en aandeelhouers moes nie net ingelig word oor die veranderinge in die wetgewing nie, hulle moet ook ingelig word aangaande die wanneer, wat en hoe van die impak van die belasting en die voorbereidings vir die implementasie van dividend belasting. Verskeie gemeenskaplike temas wat krities is tot die suksesvolle implementering van dividend belasting is geidentifiseer. Hierdie faktore sluit in kommunikasie tussen die organisasies, die besigheids samelewing en die reguleerders, asook interne kommunikasie binne die organisasies. Betrokkenheid in en by die industrieorganisasies is ook geidentifiseer as krities tot die suksesvolle implementering van dividend belasting, terwyl die tydige voorbereiding en kommunikasie deur die reguleerders en die kommunikasie van die rapporterings vereistes van die reguleerders essensieel is tot die proses. Sentrale interne oorsig binne organisasies maak die gekoordineerde voorbereidings vir die implementasie van dividend belasting moontlik. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

The event tourism industry is one of the fastest growing tourism industries worldwide. One type of event that is growing immensely is festivals, especially music festivals such as the Cape Town International Jazz Festival. As a result of the fast growing pace of festivals, it has become crucial for a festival to sustain itself in the market place to stay competitive. The Cape Town International Jazz Festival (the Jazz Festival) is a fast growing music festival and hosts numerous well–known local and international jazz artists, as well as young up–and–coming artists. For this exciting Jazz Festival to keep growing, it needs to be sustainable. To achieve this, the organisers and managers of the Jazz Festival need to know what is important to the visitors of the Jazz Festival, so they can fulfil their needs. This in turn leads to satisfied visitors that will return to the Jazz Festival and keep the festival sustainable. Generally speaking, music festivals have a more professional management approach than other tourism events and thus are more likely to be more successful. Key Success Factors (KSFs) are a precondition for the success of any event and will influence the competitiveness of the event in the market place. It is imperative for organisers to identify the KSFs that are important to the visitors so as to provide them with a satisfactory experience. This will also assist in measuring the achievement of the event’s goals and objectives. The main purpose of this study was to determine the KSFs in managing the visitor experience at the Cape Town International Jazz Festival. To reach this goal, the study is divided into two articles. Research for both articles was conducted at the Cape Town International Jazz Festival through distributing 400 questionnaires randomly throughout the two days of the festival, which was held on 3 and 4 April 2010. Article 1 is titled: “Key aspects for efficient and effective management of the Cape Town International Jazz Festival: a visitor’s perspective”. The main purpose of this article was to identify the Key Success Factors in managing the Cape Town International Jazz Festival, to determine what visitors deemed as important when attending the Jazz Festival. A factor analysis was done to achieve this goal. Results indicated that Hospitality Factors, Quality Venues, Information Dissemination, Marketing and Sales, and Value and Quality are the KSFs that are of importance when managing the Jazz Festival. The results of this article provided festival managers with valuable information when organising an event such as the Cape Town International Jazz Festival. Article 2 is titled: “The importance of different Key Success Factors to different target markets of the Cape Town International Jazz Festival based on travel motives”. The main purpose of this article was to determine whether different target markets that are visiting the Jazz Festival, deemed different KSFs as important, depending on their travel motives. An analysis of variance (ANOVA) was done to determine if there were statistically significant differences between the three clusters and the KSFs that they deemed important. Results showed that the three clusters, namely, Escapists, Culture Seekers and Jazz Lovers, deemed different KSFs as important when they are visiting the Jazz Festival. The results of this article gave festival organisers and marketing managers insight as to which markets to focus scarce marketing resources on and which markets to keep growing, as they will sustain the festival in the long term. Therefore, this research revealed the KSFs that are of utmost importance when managing the Cape Town International Jazz Festival, and that these aspects differ for certain markets. Organisers therefore need to assess the KSFs to provide products that will satisfy the visitor in order for him/her to return each year and keep the festival competitive and sustainable. / Thesis (M.Com. (Tourism))--North-West University, Potchefstroom Campus, 2012.

The event tourism industry is one of the fastest growing tourism industries worldwide. One type of event that is growing immensely is festivals, especially music festivals such as the Cape Town International Jazz Festival. As a result of the fast growing pace of festivals, it has become crucial for a festival to sustain itself in the market place to stay competitive. The Cape Town International Jazz Festival (the Jazz Festival) is a fast growing music festival and hosts numerous well–known local and international jazz artists, as well as young up–and–coming artists. For this exciting Jazz Festival to keep growing, it needs to be sustainable. To achieve this, the organisers and managers of the Jazz Festival need to know what is important to the visitors of the Jazz Festival, so they can fulfil their needs. This in turn leads to satisfied visitors that will return to the Jazz Festival and keep the festival sustainable. Generally speaking, music festivals have a more professional management approach than other tourism events and thus are more likely to be more successful. Key Success Factors (KSFs) are a precondition for the success of any event and will influence the competitiveness of the event in the market place. It is imperative for organisers to identify the KSFs that are important to the visitors so as to provide them with a satisfactory experience. This will also assist in measuring the achievement of the event’s goals and objectives. The main purpose of this study was to determine the KSFs in managing the visitor experience at the Cape Town International Jazz Festival. To reach this goal, the study is divided into two articles. Research for both articles was conducted at the Cape Town International Jazz Festival through distributing 400 questionnaires randomly throughout the two days of the festival, which was held on 3 and 4 April 2010. Article 1 is titled: “Key aspects for efficient and effective management of the Cape Town International Jazz Festival: a visitor’s perspective”. The main purpose of this article was to identify the Key Success Factors in managing the Cape Town International Jazz Festival, to determine what visitors deemed as important when attending the Jazz Festival. A factor analysis was done to achieve this goal. Results indicated that Hospitality Factors, Quality Venues, Information Dissemination, Marketing and Sales, and Value and Quality are the KSFs that are of importance when managing the Jazz Festival. The results of this article provided festival managers with valuable information when organising an event such as the Cape Town International Jazz Festival. Article 2 is titled: “The importance of different Key Success Factors to different target markets of the Cape Town International Jazz Festival based on travel motives”. The main purpose of this article was to determine whether different target markets that are visiting the Jazz Festival, deemed different KSFs as important, depending on their travel motives. An analysis of variance (ANOVA) was done to determine if there were statistically significant differences between the three clusters and the KSFs that they deemed important. Results showed that the three clusters, namely, Escapists, Culture Seekers and Jazz Lovers, deemed different KSFs as important when they are visiting the Jazz Festival. The results of this article gave festival organisers and marketing managers insight as to which markets to focus scarce marketing resources on and which markets to keep growing, as they will sustain the festival in the long term. Therefore, this research revealed the KSFs that are of utmost importance when managing the Cape Town International Jazz Festival, and that these aspects differ for certain markets. Organisers therefore need to assess the KSFs to provide products that will satisfy the visitor in order for him/her to return each year and keep the festival competitive and sustainable. / Thesis (M.Com. (Tourism))--North-West University, Potchefstroom Campus, 2012.

Nature–based tourism destinations have shown significant growth over the past decade and, with the ever increasing numbers of tourists travelling to national parks, the right management structures, goals and objectives need to be determined. South African National Parks (SANParks) manages all 22 national parks in South Africa with the Kruger National Park (KNP) being the biggest of them all and generating more than 80% of SANParks income. The KNP is one of the world’s largest parks conserving a staggering 1 962 362 ha of land which is bigger than countries such as Israel and Holland. When taking the KNP into perspective, park management must have the right management styles and factors in place to ensure that the park is managed in a sustainable manner and exceeds the expectations of the tourist to provide a memorable experience whilst visiting the KNP. The goal of this study was therefore to determine the critical management aspects or critical success factors (CSFs) needed to create a memorable visitor experience at the park. This goal was achieved by conducting a questionnaire survey at four rest camps within the KNP from 27 December 2010 to 4 January 2011. The rest camps used for the survey were: Skukuza (152 questionnaires), Berg and Dal (98 questionnaires), Lower Sabie (85 questionnaires) and Satara (101 questionnaires). During this time a total of 436 questionnaires were completed and included in further analysis. In Article 1, the key management aspects that visitors regard as important for a memorable visitor experience at the KNP were identified. These CSFs assist management in providing quality services and products for the tourist, leading to a memorable experience. A factor analysis was performed on the expectations of the tourists to national parks. There were nine CSFs identified that management can implement to ensure a memorable visitor experience. The three factors that have not yet been identified in previous research were wildlife experience, interpretation and luxuries. Other factors that have been identified were General management, Variety activities, Accommodation, Green management, Hospitality management, and Facilities. The results showed that park management needs to become aware of what the visitor sees as important factors for a memorable visitor experience and they can adapt certain aspects to improve the visitor’s experience. In Article 2, gaps within the park management were identified. These gaps were measured by taking the 62 variables and asking the tourist what their expectations were with regard to a memorable experience versus their actual/real experience at the park. A factor analysis on the expectations and the actual/real experiences was done and each of these factors was given a score. The scores of each factor were measured against one another indicating the differences and gaps in management. The twelve factors that were identified were General management, Education activities. Accommodation facilities, Green management, Information provided, Layout of the park, Wildlife, Facilities in the park, Food and Beverage management, Interpretive activities, Bookings and General services, and Outdoor activities. These twelve factors have also been grouped into three sub groups containing four factors each and either the expectations were exceeded, did not meet expectations or were neutral. The main gaps were Education, Accommodation facilities, Interpretations facilities and Wildlife. If management want to ensure a memorable visitor experience at the KNP they must not only focus on these gaps, but also strive to exceed visitors’ expectations on all levels. This research found that there are certain CSFs for managing a national park and gaps within park management that need to be addressed. These gaps or problem areas can be overcome by the implementation of a continuous evaluation process that will ensure effective and efficient management of the park. Park management can therefore improve their services and products as well as the quality thereof by knowing what the tourists see as important when visiting a national park to obtain a memorable experience that will lead to positive word of mouth, loyalty, increased revenue and sustainability of the KNP. Even though it is not a requirement of a masters’ dissertation to make a contribution, this research has made a significant contribution towards the methodology as the method applied determined the gaps in visitor experience and expectations and this has not been used before. Future research can make use of this type of method determining individuals’ expectations and experiences when visiting a national park or any other nature–based destination. / Thesis (M.Com. (Tourism))--North-West University, Potchefstroom Campus, 2012.

Nature–based tourism destinations have shown significant growth over the past decade and, with the ever increasing numbers of tourists travelling to national parks, the right management structures, goals and objectives need to be determined. South African National Parks (SANParks) manages all 22 national parks in South Africa with the Kruger National Park (KNP) being the biggest of them all and generating more than 80% of SANParks income. The KNP is one of the world’s largest parks conserving a staggering 1 962 362 ha of land which is bigger than countries such as Israel and Holland. When taking the KNP into perspective, park management must have the right management styles and factors in place to ensure that the park is managed in a sustainable manner and exceeds the expectations of the tourist to provide a memorable experience whilst visiting the KNP. The goal of this study was therefore to determine the critical management aspects or critical success factors (CSFs) needed to create a memorable visitor experience at the park. This goal was achieved by conducting a questionnaire survey at four rest camps within the KNP from 27 December 2010 to 4 January 2011. The rest camps used for the survey were: Skukuza (152 questionnaires), Berg and Dal (98 questionnaires), Lower Sabie (85 questionnaires) and Satara (101 questionnaires). During this time a total of 436 questionnaires were completed and included in further analysis. In Article 1, the key management aspects that visitors regard as important for a memorable visitor experience at the KNP were identified. These CSFs assist management in providing quality services and products for the tourist, leading to a memorable experience. A factor analysis was performed on the expectations of the tourists to national parks. There were nine CSFs identified that management can implement to ensure a memorable visitor experience. The three factors that have not yet been identified in previous research were wildlife experience, interpretation and luxuries. Other factors that have been identified were General management, Variety activities, Accommodation, Green management, Hospitality management, and Facilities. The results showed that park management needs to become aware of what the visitor sees as important factors for a memorable visitor experience and they can adapt certain aspects to improve the visitor’s experience. In Article 2, gaps within the park management were identified. These gaps were measured by taking the 62 variables and asking the tourist what their expectations were with regard to a memorable experience versus their actual/real experience at the park. A factor analysis on the expectations and the actual/real experiences was done and each of these factors was given a score. The scores of each factor were measured against one another indicating the differences and gaps in management. The twelve factors that were identified were General management, Education activities. Accommodation facilities, Green management, Information provided, Layout of the park, Wildlife, Facilities in the park, Food and Beverage management, Interpretive activities, Bookings and General services, and Outdoor activities. These twelve factors have also been grouped into three sub groups containing four factors each and either the expectations were exceeded, did not meet expectations or were neutral. The main gaps were Education, Accommodation facilities, Interpretations facilities and Wildlife. If management want to ensure a memorable visitor experience at the KNP they must not only focus on these gaps, but also strive to exceed visitors’ expectations on all levels. This research found that there are certain CSFs for managing a national park and gaps within park management that need to be addressed. These gaps or problem areas can be overcome by the implementation of a continuous evaluation process that will ensure effective and efficient management of the park. Park management can therefore improve their services and products as well as the quality thereof by knowing what the tourists see as important when visiting a national park to obtain a memorable experience that will lead to positive word of mouth, loyalty, increased revenue and sustainability of the KNP. Even though it is not a requirement of a masters’ dissertation to make a contribution, this research has made a significant contribution towards the methodology as the method applied determined the gaps in visitor experience and expectations and this has not been used before. Future research can make use of this type of method determining individuals’ expectations and experiences when visiting a national park or any other nature–based destination. / Thesis (M.Com. (Tourism))--North-West University, Potchefstroom Campus, 2012.