Thesis (Ph.D.)--Columbia University, 2007. / Advisers: Awi Federgruen, Alp Muharremoglu. Includes bibliographical references.

Thesis (Ph. D.)--Ohio State University, 2008. / Title from first page of PDF file. Includes bibliographical references (p. 364-398).

In an ever-changing world where economic growth is inter-alia dependent on the export of bulk minerals, the risk and the severity of risk incidences in the bulk mineral supply chain should be minimised. In South Africa the export of coal is a large contributor to the GDP and any risk to this supply chain will directly affect its contribution to the GDP. Although all the stakeholders in the bulk coal export logistic chain manage the risk in their own domain, the bulk export logistic chain represents a supply chain structure where the risk of one stakeholder influences the risk of another stakeholder. Therefore, to reduce the total risk, an integrated risk management framework for the bulk coal export logistic chain is required. This study investigated the risks and the risk management processes in the bulk coal export supply chain. This logistic chain was chosen based on the monetary value the chain represents and the contribution to the GDP. A qualitative research design was used with one-on-one interviews and content analysis of risk management policies and procedures to obtain the data. The study revealed that there are risks that could not be managed on an individual stakeholder level and therefore an integrated risk management approach that considers the total bulk coal logistics export chain is required. / Entrepreneurship and Supply Chain, Transport, Tourism and Logistics Management / M. Com (Logistics Management)

This study investigated and examined the effectiveness and implementation of the existing internal controls designed specifically for exempted micro-enterprises (EMEs) contracting with the South African Social Security Agency (SASSA), in order to minimise the risk of possible tax evasion within the supply-chain management (SCM) processes. The research was completed by conducting a document review and face-to-face interviews with SASSA‟s SCM practitioners, risk manager, fraud and corruption manager, internal-control manager and internal auditor in order to identify risks of possible tax evasion within the SCM processes. It was concluded that there is a risk of possible tax evasion within the SCM processes due to the ineffectiveness and inconsistent implementation of internal controls designed for EMEs contracting with SASSA. This risk could be minimised by incorporating possible anti-tax-evasion procedures in the risk-assessment process, and ultimately in SASSA‟s broader fraud and corruption strategies. Such procedures should then help minimise funds being lost to the fiscus due to tax evasion in the SCM processes. / Taxation / M. Phil. (Accounting Sciences)