The initial direction of this research was in the application of Quality tools and techniques, within the framework of the EFQM Model for Business Excellence. Three quality improvement projects managed by the author (Cost of Quality, BPR and Benchmarking) sought to identify the key elements of a process improvement methodology. However, the completion of the three case studies led the author to review the whole approach of the research. The review led to the need to develop an understanding of the culture and the environment of an organisation as a precursor to implementing quality improvement. The ability of an organisation to manage the process of continuous improvement or TQM implementation was fundamentally dependent on the culture of an organisation. Organisational culture is the bedrock upon which organisational change is based and an understanding of the culture could help the practitioner focus on key change issues at the outset. The main work in the research then set about attempting to develop and test a model of organisational culture and climate which would help practitioners develop a fuller understanding of organisational culture and internal environment before interventions were carried out. A process for developing an understanding of organisational culture and climate was derived, using information obtained from the culture, quality and climate literature and the review of the case studies. This process included the use of various tools and techniques such as multi-item questionnaire and focus groups. The process used Focus Groups to identify key issues within Lloyds TSB and to help develop a multi-item questionnaire, termed PCOC. The PCOC questionnaire was then tested in four different Areas of Lloyds TSB and the results were analysed and compared to identify similarities and differences across Business Areas. The implications for the implementation of quality improvement were identified and recommendations for managing change were made.

This dissertation focuses on the Organisation for Economic Co-operation and Development ('OECD') transfer pricing methods and its application to Multinational Enterprise ('MNE') groups in the financial sector. This study examines whether the OECD's Base Erosion and Profit Shifting ('BEPS') Action Plan 9 is an appropriate framework for MNE groups in the banking sector or whether it creates further challenges. Additionally, the dissertation scrutinises MNE groups in the financial sector that are involved in the business of global trading of financial instruments. It further explores the functions of a global trading entity, the arm's length principle and the OECD BEPS Action Plan 9. This dissertation concludes that the global trading of financial instruments using the integrated trading model is challenged when the OECD traditional transfer pricing methods are applied. Multinational financial institution groups in the banking sector that are involved in the business of global trading of financial instruments are subject to rigid regulations. Furthermore, the report concludes that these rigid regulations mitigate some of the complications that arise when applying the OECD BEPS Action Plan 9. Taxing authorities need to focus greater attention on the global trading of financial instruments by multinational financial institutions groups. As South Africa's financial institutions expand across borders, the concerns over transfer pricing and BEPS are likely to intensify. It is therefore imperative that the South African revenue authorities prioritise the recruitment of skilled personnel in order to address the complexities posed by the global trading of financial instruments by multinational financial institution groups.

none

This thesis focuses on how popular ideas in society influence corporate behavior, as corporations adapt to normative ideas in society in order to achieve legitimacy. However, we need more knowledge about how ideas influence organizations and what happens when ideas enter in an organizational context. Hence, this thesis deals with the following research question: ‘How do actors transform ideas on being socially and environmentally responsible into practice?’ This question is studied empirically within corporations in the Swedish financial services sector. The thesis contributes to organizational institutional theory and to knowledge on the translation of ideas in organizational contexts. Based on analyses of the empirical observations six translation processes are identified. Incorporation is used to incorporate already legitimate external CSR elements into the organization. Localizing is used to give an idea local character by inscribing the idea into the history of the organization. De-coupling is used to translate ideas simultaneously and over time by adjusting the presentation of the organization’s business according to the relevant audience. Co-optation is used to incorporate external actors with know-how and legitimacy into internal processes. Organizing is used to gain internal acceptance for the idea. Blending is used to translate the idea into a modest adaptation to make it fit existing practice in the firm’s core business. Several of these translation processes are at work at the same time. As demonstrated in the study, new ways of presenting the organization as well as new activities appear as outcomes of translation. Translation processes that both influence presentation and practice are necessary for gaining legitimacy for the idea. The adoption of CSR in the studied financial services corporations could only partly be strategically planned. Results from the study also point to unintended and unexpected consequences of integrating social and environmental responsibility. / <p>QC 20110526</p>

Due to employees’ reduced entitlements to the German statutory state pension on the one hand, and the challenge to employers of a skilled worker shortage on the other, employers’ contributions towards occupational pension schemes (OPS) might be an effective human-resources management tool. Thus, the overarching research question is: What is the relevance of OPS for the employment relationship in Germany? Five sub-research questions address the role of OPS in recruitment and retention management, organisational commitment, the potential differences between women and men and between young and old employees and the employees’ psychological contract. The empirical study is a single case study in the financial-services sector. Key findings: OPS are of more relevance for retaining employees than for recruiting them. Their role differs significantly between employees with different generations of the OPS and, therefore, different pension entitlements. Only minor differences can be found between women and men and between younger and older employees. Satisfaction with the occupational pension scheme has no significant impact on organisational commitment. The majority of employees perceived psychological contract fulfilment with respect to the OPS. The contribution to theory is the closure of five research gaps. As far as is known, this is the first study in Germany that analyses the role of OPS in a specified context and from multifaceted viewpoints (recruitment/retention, quantitative/qualitative, men/women, age groups). The contribution to practice comprises the provision of a transferable analysis blueprint of the role of OPS in the employment relationship and the provision of recommendations that relate, among others, to communication and information aspects, cost-benefit calculations and the usage of additional employer contributions as a possible selective reward element.

Doctor Legum - LLD / This thesis examines the legal framework of Zimbabwe to determine if the laws and policies which are in place create opportunities for, or barriers to, economic development. Specifically, it examines the legal framework governing trade, investment and financial services. The thesis focuses on Zimbabwe as a case study and draws lessons from South Africa. It proceeds from the premise that despite the numerous attempts made at international, regional and domestic levels to increase economic development (such as through liberalisation of markets and access to international development finance), Zimbabwe has failed to attain 'developed country' status. The purpose of the thesis is to examine the causes of poor economic performance in Zimbabwe postindependence (post-1980).

Abstract in English, Southern Sotho and Afrikaans / South African chartered accountants (CAs(SA)), who are primarily trained as financially orientated technical specialists, play a significant role as part of management teams, which require expertise in leadership, strategy, marketing, communication and teamwork among other managerial skills. However, it has been found that accounting professionals have inherent characteristics that could act as barriers to career transition and adaptability in the volatile and challenging accounting profession. This study employed an interpretative phenomenological analysis research design to gain insights on the way CAs(SA) in the financial services sector have managed to overcome barriers and leverage enablers to transition their careers. Accordingly, interviews were conducted with CAs(SA) who occupy or have occupied a management position in the financial services sector. The findings revealed that the participants had prepared themselves for transition by gaining credibility and confidence by means of exposing themselves to challenging work, leading others, taking part in varied activities, updating their substantive knowledge base and using mentors. Through their attitudes, behaviour and decisions, participants were able to influence their career development context by being adaptable. Further, participants revealed that they were able to overcome barriers by gaining practical experience and exposure to varied tasks and career development opportunities, reading, listening and further training and education. Participants were also able to overcome barriers and create enablers by learning from others through informal mentorships and working in strong teams, which limited the extent to which they had to learn from their own mistakes. These insights could benefit not only CAs(SA) themselves but also professional accounting bodies, academic institutions, training organisations and employers of CAs(SA). / Di-chartered accountant tsa Afrika Borwa (CAs(SA)), ba rupetsweng ka sehlooho jwalo ka ditsebi tsa setekgeniki ka tsa ditjhelete, ba bapala karolo ya bohlokwa dihlopheng tsa bookamedi tse hlokang botsebi ho tsa boetapele, meralo, papatso, dikgokahano le tshebetso ya sehlopha, hara ditsebo tse ding tsa bookamedi. Leha ho le jwalo, ho fumanwe hore diprofeshenale tsa accounting di na le ditlwaelo tse tebileng tse ka iketsang dithibelo tsa kgolo mosebetsing le phetophetoho kahare ho profeshene ya accounting e dulang e sa tsitsa hape e na le diphephetso. Boithuto bona bo sebedisitse moralo wa patlisiso wa kutlwiso ya batho ya ntho e itseng ho fumana tsebo ka mokgwa oo diCA(SA) lekaleng la ditshebeletso tsa ditjhelete ba kgonneng ho fenya dithibelo tse jwalo le ho sebedisa dithutso ho hola mesebetsing ya bona. Ka tsela eo, di-inthavu di entswe le diCA(SA) tse maemong (kapa tse kileng tsa ba maemong) a bookamedi kahara lekala la ditshebeletso tsa ditjhelete. Diphetho di bontshitse hore bankakarolo ba itokiseditse phetoho ka ho iphumantsha bokgolwehi le boitshepo ka ho ipepesetsa mosebetsi o phephetsang, ho etella ba bang pele, ho nka karolo mesebetsing e fapaneng, ho ntjhafatsa ditsebo tsa bona le ka ho sebedisa batataisi. Ka mehopolo ya bona, boitshwaro le diqeto, bankakarolo ba ile ba kgona ho susumetsa ntshetsopele ya mesebetsi ka hore ba kgone ho fetofetoha. Ho feta moo, bankakarolo ba supile hore ba kgonne ho fenya dithibedi ka ho fumana tsebo ya ketso le ho ipepesetsa mesebetsi e fapaneng le menyetla ya ntlafatso ya tshebetso, ka ho bala, ho mamela le ho etsa dithuto le dithupelo tsa ntshetsopele ya thuto. Bankakarolo ba boetse ba kgonne ho hlola dithibelo le ho hlahisa dithusi ka ho ithuta ho tswa ho batho ba bang ka ditataiso tse sa hlophiswang le ka ho sebetsa le dihlopha tse matla, e leng ho neng ho fokotsa makgetlo ao ka ona ba neng ba tlameha ho ithuta ka diphoso tsa bona. Dintlha tsena di ka ba molemo eseng feela ho diCA(SA) ka bo tsona, empa le ditheo tsa profeshenale tsa accounting, ditsi tsa accounting, mekgatlo ya thupelo le bahiri ba diCA(SA). / Suid-Afrikaanse geoktrooieerde rekenmeesters (CA’s(SA)) wat primêr as finansieelgeoriënteerde tegniese spesialiste opgelei is, speel 'n beduidende rol in bestuurspanne wat kundigheid in leierskap, strategie, bemarking, kommunikasie en spanwerk en ander bestuursvaardighede vereis. Daar is egter bevind dat rekeningkundige praktisyns inherente eienskappe het wat struikelblokke kan wees vir loopbaanoorgang en aanpasbaarheid in die ongestadige en uitdagende rekeningkundige beroep. Hierdie studie het 'n interpretatiewe fenomenologiese ontledingnavorsingsontwerp gevolg om insig te bekom oor die wyse waarop CA’s(SA) in die finansiële sektor daarin geslaag het om sulke struikelblokke en hefboominstaatstellers te bowe te kom om loopbaanoorgang te bereik. Onderhoude is dienooreenkomstig met die CA’s(SA) gehou wat bestuursposisies in die finansiële sektor beklee of beklee het. Die bevindings het gewys dat die deelnemers hulleself vir oorgang voorberei het deur geloofwaardigheid en vertroue te verkry deur blootstelling aan uitdagende werk, om ander te lei, deelname aan gevarieerde aktiwiteite, om hulle substantiewe kennisbasis op te dateer en om mentors te gebruik. Deur aanpasbare houdings, gedrag en besluite kon die deelnemers hulle loopbaanontwikkelingskonteks beïnvloed. Die deelnemers het ook aangedui dat hulle struikelblokke te bowe kon kom deur praktiese ervaring en blootstelling aan gevarieerde take en loopbaanontwikkelingsgeleenthede, en deur lees, luister en deelname aan verdere onderwys en opleiding. Die deelnemers was voorts in staat om struikelblokke te oorkom en instaatstellers daar te stel deur by ander te leer deur informele mentorskap en om in sterk spanne te werk, wat die mate waarin hulle uit hulle eie foute moes leer, beperk het. Hierdie insigte behoort nie net CA’s(SA) te baat nie, maar ook professionele rekeningkundige liggame, akademiese instellings, opleidingsorganisasies en werknemers van CA’s(SA). / Management Accounting / M. Phil. (Accounting Sciences)