The objective of this study is to provide a novel working mechanism for the supervision of elections that would no longer be municipal based but rather the subject of a supranational body that is not answerable to municipal authorities. In essence, this study will consider the possibility of a new African Union body responsible for African elections. Rather than just mooting an idea, this study will attempt to justify the need for such a body, as well as answer the practical questions that may hamper the establishment of such a body and also provide for some of the modalities regarding how such a body may work. To enhance the objectives, the study will necessarily commence with a theoretical background of the rationale for having elections. The study will also emphasise on the human rights aspect of elections, namely the right to self determination and the right to participate in public affairs as provided in various human rights instruments. By analysing recent African elections, this study intends to show that the current strategy of wholly relying on municipal electoral authorities is subject to manipulation and can result in humanitarian catastrophes and illegitimate governments. By so doing a justification of introducing a new AU body responsible for supervising African election is made perspicuous / Thesis (LLM (Human Rights and Democratisation in Africa)) -- University of Pretoria, 2008. / A Dissertation submitted to the Faculty of Law University of Pretoria, in partial fulfilment of the requirements for the degree Masters of Law (LLM in Human Rights and Democratisation in Africa). Prepared under the supervision of Professor E.K. EK Quashigah, of the Faculty of Law, University of Ghana-Legon, Ghana / http://www.chr.up.ac.za/ / Centre for Human Rights / LLM

The objective of this study was to assess the affect of economic performance, relative performance and corporate structure on the frequency of corporate crime. The data utilized in this study were obtained from the Inter-university Consortium for Political and Social Research and were originally collected by Marshall Clinard and Peter Yeager (1979). In addition to this data source, disaggregated economic data were collected in order to assess the volatility of economic performance for the corporations in the study. The collected data were then merged with the existing data set using the corporate identification numbers provided with an agreement of anonymity. Pearsons's r was used to assess the zero-order relationships among all the variables in the analysis. A series of T-tests were also performed to examine whether offending corporations had significantly lower economic performance measures than did their non-offending counterparts. Finally, multiple regression techniques were utilized to assess the predictive capability of economic performance and corporate structure on corporate offending. The bivariate analysis showed little correlation among the economic performance variables and the total and total serious violation categories. Concentration and diversification were significantly correlated with the violation categories. Diversification was also found to be highly correlated in a negative direction with all of the volatility measures. Similar results were found when analyzing the relative performance measures. When comparing the mean economic scores of offending and non-offending corporations, mean performance was generally lower among offending corporations. Offending corporations, however, were shown to experience less economic volatility than their non-offending counterparts. With respect to relative performance, offending corporations were found to have lower mean economic performance measures than non-offending firms. However, offenders were found to be less volatile relative to their industry than non-offenders. The regression analysis revealed a positive relationship with the trend of profit and a negative relationship with volatility of profit, both contradict theoretical expectations. In addition, the structural variables were found to be positively related to corporate violations, but they had little mediational effect with respect to the economic variables, as hypothesized. Based on the findings of this study, the limitations and implication for an economic explanation of corporate offending are discussed. / M.S.

University of Macau / Faculty of Law

University of Macau / Faculty of Law

Business Management / D. B. L.

Thesis (LLM (Mercantile Law))--University of Stellenbosch, 2005. / Corporate governance is defined as the system by which companies are managed and controlled. The concept came to the fore with the Cadbury Report in England in 1992 and has since been the topic of much academic discussion. The recent collapse of companies like Enron and WorldCom raised serious questions about international corporate governance practices. This has resulted in widespread reform. In the United States large-scale prescriptive measures were implemented through the enactment of the Sarbanes-Oxley Act. The United Kingdom persisted with their principle-based approach of comply or explain, although some amendments were made to the Combined Code through a joint effort by the Co-ordinating Group on Audit and Accounting Issues, the Smith Report and the Higgs Report. In Australia change took the form of the ASX Corporate Governance Principles and CLERP 9. South Africa, influenced by its common law background, followed a similar approach to that of the United Kingdom but has recently adopted a more prescriptive approach similar to that of the US. The King Committee was set up to review corporate governance in South Africa and two reports report were published – one in 1994 and another in 2002. Amendments to the JSE Listings Requirements followed. The Konar Report made recommendations on the reform of the accounting and auditing profession. The Department of Trade and Industry has recently launched a review of South African company law in conjunction with a review of the audit and accounting professions. These recent developments in company law will however not be discussed in depth as it is at a very early stage and is still subject to change. The aim of this study is to evaluate and determine whether or not the reform in South Africa is adequate to address the questions raised by recent corporate scandals in South Africa. The question also has to be asked whether South Africa should follow international trends in reform just for the sake of reforming. This requires an understanding of the principles underlying corporate governance and the reasons for the existence of corporate governance rules. With the increasing separation between ownership and control the accountability of directors has waned considerably. When addressing corporate governance issues, this must be kept in mind constantly. While the focus of recent reform has been on the company, its directors and auditors, the role of shareholders should not be ignored. What is needed to prevent directors and managers from abusing their positions of power are more informed and involved shareholders. The different role players must also cooperate in developing a culture of ethical behaviour and an environment of openness and accountability.

Thesis (MPA)--Stellenbosch University, 2014. / ENGLISH ABSTRACT: Corruption is a global cause for concern due to its negative impact on development. The complex issues surrounding corruption have motivated many researchers, strategists and planners to explore strategies to combat all activities relating to its causes and effects, both in the public and private sector. These efforts have produced a great deal of information, ideas and definitions related to this subject. However, there are still some gaps in understanding, and scope for further exploration. This thesis looks at the anti-corruption strategies of the Zimbabwe Revenue Authority (ZIMRA), Customs Division, at Beitbridge Border Post, with specific reference to the following issues: causes of corruption, consequences, and gaps in the ZIMRA’s anti-corruption initiatives. The thesis also makes some suggestions of remedies and recommendations for implementation. This study establishes that poor and skewed remuneration within the ZIMRA has contributed to the officers soliciting bribes from travellers and traders. Low salaries, not only in the ZIMRA Customs Department but the whole public sector, have forced revenue officers to seek rent from travellers and traders who are also keen to avoid paying onerous customs duties and long queues at border posts. These long queues at the Beitbridge Border Post coupled with poor sanitation facilities contribute to travellers and traders offering bribes to customs officers so as to get quick clearances. The study also observes that there are weak customs clearance systems and facilities within the Zimbabwe customs at Beitbridge Border. For instance, technology, which could play a fundamental role in combating corruption as it increases transparency and accountability, especially through e-governance facilities, is not fully utilised. Despite the introduction of the Automated System for Customs Data (ASYCUDA) software it was established that customs officers colluded with travellers and traders to manipulate the system, which is normally monitored from elsewhere. Although data is not readily accessible due to the sensitive nature of this research, and the politicisation and classification of such data, such cases of corruption led to high revenue leakages. The study also discovered that illegal and banned substances have been smuggled and found their way into the country due to the inefficiency of customs officials, which is mainly caused by corruption. Nevertheless, there are also indications that the ZIMRA considers corruption to be a problem that needs to be stopped. As the country has been experiencing serious internal economic problems, customs duties have proved to be a good source of revenue especially because of the huge Zimbabwean diaspora and the severe shortages of basic commodities within the country. However, this study observes that there is still a lack of synchronisation of anticorruption initiatives by the ZIMRA and other anti-corruption agencies such as the police. Anti-corruption strategies and remedies that may be implemented to curb increasing corruption cases at the border are also addressed in the study. Firstly, the existing ASYCUDA software, which is a significant goods clearance and corruption busting tool, should be properly leveraged to detect all the cases of false declaration of goods and the use of fake codes. This software should ideally be operated by highly motivated, correctly trained officials, who should also be monitored by other anti-corruption agencies. Additional monitoring could be done through surveillance cameras and increased lighting. In addition, these could be complemented by highway patrols of ZIMRA customs officials and police to detect and impound any smuggled or undeclared goods. Furthermore, more awareness campaigns should be conducted throughout the country to educate people about the evils of border-related corruption. The study also recommends that all these initiatives be accompanied by improved conditions of service and remuneration for customs officials. Anti-corruption agencies should be capacitated and optimally remunerated. Intermediate managers should be given performance frameworks based on best standards. However, having noted all these possible remedies, the study argues that, as long as the broader political environment remains weak, these initiatives will not generate their own internal logic and strength to work successfully, as is indeed the case currently. A key argument that this thesis makes is that the mere existence of institutions, mechanisms and instruments does not translate into an effective operation as long as the broader context is weak and not conducive. / AFRIKAANSE OPSOMMING: Korrupsie is wêreldwyd ’n rede vir kommer vanweë die negatiewe impak wat dit op ontwikkeling het. Die komplekse kwessies daaromheen het vele navorsers, strategiste en beplanners gemotiveer om strategieë te ondersoek om alle aktiwiteite rakende die oorsake en gevolge daarvan in beide die openbare en die private sektor te beveg. Hierdie pogings het ’n groot hoeveelheid inligting, idees en definisies in verband met hierdie onderwerp na vore gebring. Daar bly egter gapings in die verstaan daarvan, dus is daar is ruimte vir verdere ondersoek. Hierdie tesis beskou die antikorrupsiestrategieë van die Zimbabwiese Inkomsteowerheid (Zimbabwe Revenue Authority (ZIMRA)) se Doeane-afdeling by die Beitbruggrenspos, met spesifieke verwysing na die volgende: oorsake van korrupsie, nagevolge, en gapings in die antikorrupsie inisatiewe van die ZIMRA. Die tesis bied ook voorstelle met betrekkig tot regstelling en doen aanbevelings vir implementering. Hierdie studie het vasgestel dat swak en oneweredige vergoeding in die ZIMRA daartoe bydra dat beamptes omkoopgeld van reisigers en handelaars vra. Lae salarisse, nie net in die ZIMRA doeane-afdeling nie, maar dwarsdeur die openbare sektor, het beamptes daartoe gedryf om huur te vra van reisigers en handelaars wat ook gretig is om die betaling van gewigtige doeaneregte en lang toue by grensposte te ontduik. Hierdie lang toue by die Beitbrug-grenspos, tesame met swak sanitasiegeriewe, dra ook daartoe by dat reisigers en handelaars omkoopgeld aan doeanebeamptes bied om daardeur vinniger klaring te verkry. Die studie noem ook die swak uitklaringstelsels en fasiliteite by die Zimbabwe doeane by die Beitbrug-grenspos. Tegnologie wat ’n grondliggende rol in die bestryding van korrupsie kan speel omdat dit deursigtigheid en aanspreeklikheid bevorder, veral deur middel van estaatsbestuur fasiliteite, en word byvoorbeeld nie ten volle benut nie. Ten spyte van die aanskaf van sagteware wat doeanedata outomatiseer (Automated System for Customs Data (ASYCUDA)) is vasgestel dat doeanebeamptes met reisigers en handelaars saamspan om die stelsel, wat normaalweg van elders gemoniteer word, te manipuleer. Alhoewel data vanweë die sensitiewe aard van hierdie navorsing en die politisering en klassifikasie van sodanige data nie geredelik toeganklik is nie, het sulke gevalle van korrupsie tot grootinkomstelekkasies gelei. Die studie het ook ontdek dat onwettige en verbode middels gesmokkel word en die land binnedring as gevolg van die ondoeltreffendheid/ onbekwaamheid vn die doeanebeamptes, grootliks vanweë korrupsie. Desnieteenstaande is daar ook tekens dat die ZIMRA korrupsie as ’n probleem ervaar wat tot ‘n einde moet kom. Aangesien die land ernstige binnelandse ekonomiese probleme ervaar, word doeaneregte as ‘n goeie bron van inkomste gesien, veral vanweë die grootskaalse Zimbabwiese diaspora en die ernstige tekort aan basiese koopware in die land. Die studie ervaar egter dat daar steeds ‘n gebrek is aan gesinkroniseerde antikorrupsie inisiatiewe deur die ZIMRA en ander antikorrupsie instansies soos die polisie. Antikorrupsie strategieë en regstellings wat geïmplementeer kan word om toenemende gevalle van korrupsie op die grens te bekamp, word ook in die studie aaangespreek. Eerstens behoort die bestaande ASYCUDA-sagteware, wat ‘n beduidende instrument vir goedereklaring en die ontbloting van korrupsie is, behoorlik aangewend word om alle gevalle van valse verklaring van goedere en die gebruik van vals kodes op te spoor. Die ideaal is dat hierdie sagteware deur hoogs gemotiveerde an behoorlik opgeleide beamptes hanteer word en dat hulle ook deur ander antikorrupsie agentskappe gemoniteer word. Bykomende monitering kan met behulp van waarnemingskameras en verbeterde beligting gedoen word. Hierbenewens kan hierdie pogings aangevul word deur snelwegpatrolering deur ZIMRA doeanebeamptes en die polisie om enige gesmokkelde of onverklaarde ware op te spoor en te skut. Verder behoort meer bewusmakingsveldtogte dwarsoor die land aangebied word om mense oor die euwel van grensverwante korrupsie in te lig. Die studie beveel aan dat al hierdie inisiatiewe met verbeterde diensomstandighede en vergoeding vir doeane-amptenare gepaard moet gaan. Antikorrupsie instansies behoort bemagtig en optimaal vergoed te word. Prestasie-raamwerke wat op beste standaarde gebaseer is, behoort aan intermediêre bestuurders voorsien te word. Tesame met al die moontlike oplossings wat genoem is , word daar egter geargumenteer dat hierdie inisiatiewe nie hul eie interne logika en die krag om suksesvol te werk, sal kan genereer nie so lank as wat die breër politieke omgewing swak bly, soos dit tans die geval is. ’n Sleutel-argument wat in die tesis aangevoer word is dat die blote bestaan van instellings, meganismes en instrumente nie in doeltreffende werking omgeskakel kan word nie so lank as die breër konteks swak is en nie daartoe bevorderlik is nie.

Thesis (MBA (Business Management))-- University of Stellenbosch, 2009. / ENGLISH ABSTRACT: Money laundering is becoming a significant risk to the banking industry. It brings with it negative results such as damage to the banking industry reputation, escalation of prices as money launderers end up having a lot of cash in their hands resulting in high inflation and innocent consumers suffering when they end up having to pay the high prices. This research report will provide the background on money laundering and how the banking industry in Botswana can improve on the controls they have in place to deal with it. As money laundering is a worldwide problem, the study will explore the controls put in place by countries internationally and regionally to discourage money launderers from benefiting from their laundered assets. The study will also do a detailed assessment and analysis of the money laundering controls used by the banks in Botswana and come up with conclusions and recommendations that can help the banks in the fight against money laundering. / AFRIKAANSE OPSOMMING: Geldwassery word ‘n aansienlike risiko vir die bankwese. Dit het negatiewe gevolge soos skade aan die reputasie van die bankwese en prysstygings omdat geldwassers uiteindelik baie kontant in die hand het, wat lei tot hoë inflasie. Onskuldige verbruikers ly daaronder omdat hulle dan die hoë pryse moet betaal. Hierdie navorsingsverslag gee die agtergrond van geldwassery en hoe die bankwese in Botswana verbeteringe kan aanbring aan die beheermaatreëls wat hulle in plek het om geldwassery te hanteer. Aangesien geldwassery ‘n wêreldwye probleem is, ondersoek die studie die beheermaatreëls wat lande internasionaal en in streke gebruik om die geldwassers te ontmoedig om voordeel te trek uit die bates wat hulle op daardie wyse verkry het. Die studie doen ook ‘n gedetailleerde beoordeling en ontleding van die maatreëls vir die beheer van geldwassery wat deur die banke in Botswana gebruik word en kom tot gevolgtrekkings en gee aanbevelings wat die banke kan help in die stryd teen geldwassery

This paper deals with the subject of fraud investigation. Fraud investigation and forensic audit as such are defined in the first part of the paper. Requirements to become a fraud investigator are described in the next part. A theory surrounding frauds is also presented (incl. most common fraud schemes, fraud triangle etc.). The author also describes foreign anti-corruption legislation which has power to punish corruption which took place on the soil of Czech Republic. An example of how breach of FCPA in the Czech Republic has been investigated is presented by the end of the paper.

Research report presented in partial fulfilment of the requirements for the degree of Master of Management in Public Policy in the Faculty of Commerce, Law, and Management at the University of Witwatersrand Degree of Confidentiality: A Date: March 2017 / This dissertation is set out to investigate corruption-related challenges within the procurement and Supply Chain Management practices in the Ekurhuleni Metropolitan Municipality that hinder good practices and the promotion of good governance and offers insight on how those challenges could be addressed. A research design adopted is descriptive case study through a qualitative method approach which was influenced by the nature of the research problems understudy, in order to uncover trends in thought and opinions, and dive deeper into the problem, using in-depth interviews. The findings of the study or the identified challenges that are associated with procurement and SCM processes in the Ekurhuleni Metropolitan Municipality are a lack of capacity (skilled), inconsistent Bid Committee processes, lack of appraisal systems, ineffective technologically advanced SCM systems (E-procurement), lack of SCM monitoring tools, and lack of training programs for personnel. The study was meant to investigate corruption-related challenges within the procurement and Supply Chain Management practices in Ekurhuleni Metropolitan Municipality that hinder good practices and the promotion of good governance, with the focus being on issues of accountability, rule of law, ethics and integrity, and transparency as principles of good governance and elements of anti-corruption measures in curbing corruption. The findings highlight the challenges that are likely to hinder good governance; and with a clear bigger picture of what the challenges are, then that would pave a way for what could to be done, especially in the procurement and Supply Chain Management Unit of the Municipality to abate corruption-related activities. / MT2017