Thesis (M.Comm. (Personnel Management))--University of Pretoria, 2004. / Includes bibliographical references. Available on the Internet via the World Wide Web.

No description available.

Thesis (LLM. (Labour Law)) -- University of Limpopo, 2013

Thesis (MA)--University of Stellenbosch, 2005. / Bibliography. Also available via the Internet.

The correlation between employee theft and various employee attitudes is investigated with 489 subjects from a large discount store chain located in the southeastern United States. Subjects completed two tests: Personnel Decisions, Inc. 's Employment Inventory/Customer Service Inventory which measures employee reliability and orientation toward providing customer service; and the Organization Responsiveness Questionnaire which measures satisfaction and perceived store security. Individual scores on the tests were correlated with a performance rating form completed by the subject's supervisor. Scores were computed for each store and correlated with inventory shrinkage rates. Results revealed relatively weak correlations for some variables. The multiple regression analysis was unable to significantly predict any of the criterion variables.

Banks are in a precarious position due to increasing corporate losses from prolonged instances of employee-driven occupational fraud. The purpose of this single case study was to explore the leadership strategies some bank leaders used to reduce corporate losses from occupational fraud. The fraud triangle theory was the conceptual framework for this study. Data collection consisted of semistructured interviews with 11 bank managers at various levels within the bank, and a focus group session with 8 frontline managers. Data were analyzed using Yin's 5-step data analysis process, which entailed descriptive coding and sequential review of the interview transcripts. Member checks and interviewing until data saturation occurred helped to ensure the trustworthiness of the findings. Six themes emerged as the key study findings: effective communication, leading by example, empowerment, incentivizing, engendering trust, and personal integrity. Managers use of strategies incorporating these themes helped to improve employees' commitment to achieving their organization's corporate vision and establishing a sense of ownership whereby the employees would better protect and value organizational assets. The board of directors, senior managers, and frontline managers could all apply the strategies, thus reducing the likelihood of occupational fraud. Application of the study findings could contribute to social change by enabling bank leaders to create a positive organizational environment in which their employees make better choices to behave ethically, demonstrate financial responsibility with regards to corporate assets, and become principle agents of the organization.

Thesis (MA (Industrial Psychology))--University of Stellenbosch, 2005. / The impact of employee theft in organisations is far reaching and includes financial as well as non-financial costs. Nowhere is the reduction of theft more important than in financial institutions. Research has shown that the second best predictor of counterproductive behaviour such as employee theft was integrity. Integrity is a concept that has a long and contentious history. Being a difficult construct to define, it has been subject to much debate. From a business standpoint, there is now considerable interest in linking integrity to organisations as well as individual persons. Research has further shown that various personality dimensions are predictive of counterproductive behaviours such as theft. As such personality measures have been used increasingly as integrity tests to detect such behaviour. The purpose of this study is to examine the ability of the Occupational Personality Questionnaire 32 version i (OPQ 32i) to predict employee theft in a financial institution. Research has shown that individuals with lower levels of integrity are more likely to indulge in counterproductive behaviour which may be manifested in employee theft. Specific dimensions of the OPQ under study are conscientiousness, emotional control, achievement orientation, rule following and conventionality. In line with current research it was expected that these five personality dimensions would differentiate those individuals who commit theft in a financial institution from those who do not. A review of current literature is undertaken, focusing on the concept of integrity, the history and background of integrity testing, the classification of integrity tests, as well as the use of personality dimensions in assessing integrity. The review further includes a discussion of criticisms and controversies that surround the application of Integrity tests, recommendations for the application of integrity testing, employee theft as a criterion, and the impact of employee theft on organisations. This is followed by a discussion of theft as being a result of individual personality traits versus being a result of situational factors. Recommendations are also made to organisations on how to limit employee theft. Finally, the OPQ32i (Occupational Personality Questionnaire 32 Version i), as the choice of measurement tool is discussed, as are the psychometric properties and previous research conducted on the tool. The current study was an empirical one with a quantitative, concurrent validity approach. A sample of 116 individuals from a financial institution was divided into two mutually exclusive groups based on detected theft. 22 Employees had been dismissed due to theft (Group 2) and 94 were still employed (Group 1). General statistics were completed followed by a two-tailed independent-samples t-test and a measurement of effect sizes with a view to conduct a Canonical Discriminant Analysis. The results of the study suggest that the conscientiousness, emotional control, achievement orientation, rule following and conventionality dimensions of the OPQ32i were not able to differentiate those individuals who committed theft in the financial institution under study from those who did not commit theft. Thus, in the financial institution under study, the research conducted does not provide conclusive evidence for the OPQ32i as a good predictor of employee theft. This conclusion needs to be interpreted with care given the limitations of the research. The results are discussed with specific reference to response style of applicants, integrity as a construct, the impact of situational factors on employee theft and difficulty of theft as a criterion. Finally limitations and recommendations for future study are discussed.

SARS has issued a draft interpretation note dealing with the deductibility of expenditure and losses arising from embezzlement and theft by employees noting that it is not prepared to accept, as a general proposition, that embezzlement and theft by senior managers have become a risk which is inseparable from business. There is however another view that is in direct contradiction with SARS. An analysis of global fraud surveys reveal that senior employee fraud is on the increase. In South Africa, criminal cases against senior employees in the private and public sector indicate that their behaviour can lead to an expectation of theft, fraud or embezzlement at that level of employees. The tests developed by the courts for the deduction of expenditure or losses in terms of the general deduction formula require that such expenditure or loss be attached to the performance of a business operation bona fide performed for the purpose of earning income and will be deductible whether such expenditure or losses are necessary for its performance or attached to it by chance. It is submitted that the increase in fraud and behaviour of senior employees noted in the criminal courts have resulted in a change in the economic environment supporting the contention that theft, fraud or embezzlement are an inherent risk to business in South Africa. In addition, global precedence supports the view that senior employee defalcations are deductible but only to the extent that the perpetrator is not in a proprietor or shareholder role. SARS therefore appears to be turning a blind eye to the risk of theft, fraud or embezzlement by senior employees but there is sufficient evidence to support a taxpayer wishing to claim a deduction for such loss. In light of international precedence, National Treasury should enact legislation allowing a deduction or alternatively, SARS should align its view with such precedence.

No description available.

Univ., Diss.--Lausanne, 2004.