This thesis deals with the information behaviour of employees of large companies. Its first objective is to provide the necessary theoretical basis for solving this problem, explaining concepts such as information, communication, information behaviour and information needs. The second objective is to subsequently capture the typical information behaviour of individuals in the organisation and of their surroundings using questionnaire survey. The result of this research is confirming or disproving the expressed hypotheses and recommendation for corrective actions if any typical problems in the field of information behaviour were identified. The research is aimed at all employees of large companies operating in information-intensive industries.

This multi-disciplinary study explores a field of enquiry at the boundaries of information science and development studies. It is concerned with the facilitation of knowledge processes - processes of knowledge exchange and co-creation - in the international development sector. Additionally, this study considers the importance of human relationships and social networks (and power), and studies these in knowledge intermediation projects. The main gaps that are addressed regard the understanding of intermediating knowledge process concerned with learners situated (partly) across cultural, language, and political boundaries in developing countries. Such projects/programmes/approaches, coined South-South knowledge exchanges by the World Bank, have only seen very limited amount of research; the foci of this research are human relationships and initiation acts, which add further novelty. By mirroring ideas of triangular and South-South collaboration the thesis explores knowledge intermediation projects and three roles played by actors participating in such projects: the intermediary and facilitator of knowledge processes (usually backed by a funding body), someone sharing knowledge (knowledge holders), and someone learning from others (knowledge seeker). This study not only shows how these roles apply to knowledge intermediation projects but also addresses their influence on relational elements at the interpersonal level. Two case studies are used to show how knowledge intermediation projects in the international development sector are shaped by their approach (demand initiated, facilitator/funder initiated), especially in terms of the relationships they foster. The sociology of knowledge approach to discourse analysis (SKAD) is used in the study of the case studies, which is supplemented by social network analysis. After linking the discovered relationship patterns to the initiation acts in the respective case studies a picture emerges that offers two broad insights. Firstly, facilitator/funder initiation of South-South knowledge intermediation projects appears to lead to many potential relationships, most of them irrelevant to an individual and, therefore, unestablished. Secondly, demand initiation of South-South knowledge intermediation projects appears to lead to very few, yet highly relevant, relationships.

The overall aims of this thesis were to investigate psychological and behavioral effects of receiving cancer genetic counseling for breast, ovarian and colorectal cancer and/or with a family history of these cancer types and to determine whether counselees’ informational needs were met. Study I was performed 3-7 years post-counseling. Participants (n=214) reported a relatively high level of anxiety but a low level of depression compared to cancer patients in general. However, there was no indication that the distress experienced was due to the counseling. Moderate changes in life and family relations, high level of adherence to recommended controls and satisfaction was reported. Study II was a randomized control trial (RCT) intervention study which involved 147 counselees. An increase in the level of knowledge and correct estimation of personal risk was reported in both the intervention and control groups, although this increase declined at later follow-up. Enhanced information led to significantly greater satisfaction with the given information, and the way of informing relatives. Most counselees had shared information with their at-risk relatives. Study III focused on sharing information with at-risk relatives among participants in study II and their relatives (n=81). Counselees were interviewed and answered a questionnaire, whilst their relatives only answered the questionnaire. Counselees reported positive/neutral feelings about communicating genetic information and mostly interpreted their relatives’ reactions as positive/ neutral. Also, approximately 50% of relatives reported positive/neutral reactions and were generally satisfied with the received information. Study IV was conducted in Sweden and Norway based on 235 counselees. Counselees expected counselors to be skillful and thoughtful, take them seriously and provide risk estimations and medical information. Most important issues to counselees were satisfactorily addressed by the counselors. Analyzing importance rankings resulted in five categories of needs: a need for facts, caring communication and medical information, need for understanding and support in sharing genetic information, practical care and medical/practical information. In conclusion, no adverse psychological or behavioral effect on counselees was observed. Apparently, genetic counseling is managed properly and counselors successfully address counselees’ needs. Providing extended information does not seem necessary, however, tailoring information to individual counselees needs may create a more effective counseling.

Incidents, threats and vulnerabilities have the potential to negatively affect an organisation’s assets. Information on these incidents, threats and vulnerabilities are important to security. It is therefore necessary for this security information to be effectively and efficiently managed, so that correct decisions may be made on the implementation of security risk control measures. This study explored the management of security information in the security industry by undertaking the following: • establishing the “status quo” of the collection and analysis of security information and the implementation of security risk control measures in practice; • identifying the nature and extent of problems experienced in the collection and analysis of security information and the implementation of security risk control measures; and the • discovery of a new Security Information Management Model (SIMM). Mixed methods research was used to study the management of security information in the security industry. The explorative research design was used for this purpose. Semi-structured and focus group interviews were conducted with senior security managers and operational security officers, respectively. The grounded theory research design was used to analyse the qualitative data in order to generate a substantive grounded theory. The theory is that security officers operate without a standardised framework to manage security information. The data from the semi-structured and the focus group interviews were used to design a questionnaire to conduct a survey using the quantitative approach. The non-experimental research design was used to conduct this self-administered questionnaire survey. The data from this questionnaire survey helped validate and confirm the substantive grounded theory. The study found that there was the need for a Security Information Management Model to manage security information in the security industry. Based on this finding the researcher recommended a new Security Information Management Model for the management of security information in the security industry. / Criminology / D. Litt. et Phil. (Criminology)

Worldwide income taxation in the country of residence is a legal dogma of international taxation. We question this dogma from the perspective of relations between developed and developing countries from a legal and economic perspective, and make a modern and fair proposal for tax treaties. We will show under which conditions a developing and a developed country will voluntarily sign a tax treaty where information is exchanged truthfully and whether they should share revenues. Moreover, we will demonstrate how the conclusion of a tax treaty can assist in the implementation of a tax audit system. / Series: WU International Taxation Research Paper Series

Incidents, threats and vulnerabilities have the potential to negatively affect an organisation’s assets. Information on these incidents, threats and vulnerabilities are important to security. It is therefore necessary for this security information to be effectively and efficiently managed, so that correct decisions may be made on the implementation of security risk control measures. This study explored the management of security information in the security industry by undertaking the following: • establishing the “status quo” of the collection and analysis of security information and the implementation of security risk control measures in practice; • identifying the nature and extent of problems experienced in the collection and analysis of security information and the implementation of security risk control measures; and the • discovery of a new Security Information Management Model (SIMM). Mixed methods research was used to study the management of security information in the security industry. The explorative research design was used for this purpose. Semi-structured and focus group interviews were conducted with senior security managers and operational security officers, respectively. The grounded theory research design was used to analyse the qualitative data in order to generate a substantive grounded theory. The theory is that security officers operate without a standardised framework to manage security information. The data from the semi-structured and the focus group interviews were used to design a questionnaire to conduct a survey using the quantitative approach. The non-experimental research design was used to conduct this self-administered questionnaire survey. The data from this questionnaire survey helped validate and confirm the substantive grounded theory. The study found that there was the need for a Security Information Management Model to manage security information in the security industry. Based on this finding the researcher recommended a new Security Information Management Model for the management of security information in the security industry. / Criminology and Security Science / D. Litt. et Phil. (Criminology)

During August 2008 commissioners, senior tax administrators and policy makers from 28 African countries attended the International Conference on Taxation, State Building and Capacity Development in Africa. The objective of the conference had been to investigate how African countries can improve their resource mobilization, thereby decreasing Africa’s reliance on foreign aid, improving the fiscal independence of African countries and improving the living conditions of their citizens. It was identified during the conference that African countries can improve their resource mobilization through an improvement of their existing taxation structures. An improvement in existing taxation structures could in turn be achieved through improved sharing of information between African tax authorities on their tax structures currently in place, as well as the habits of their respective taxpayers. In order to facilitate the improved sharing of information, as well as to better equip African Tax Administrations for the task at hand, the African Tax Administration Forum (ATAF) was formed. The aim of this research is to determine whether any progress has been made regarding tax administration reform by African countries following the Conference on Taxation, State Building and Capacity Development in Africa, during the period 2008 to 2012. This has been determined by evaluating the structures of the ATAF and the activities implemented by the ATAF during the period 2008 to 2012 to meet its initial strategic objectives. Secondly, African countries that were previously members of SADC, and have since become members of the ATAF as well, were evaluated in order to determine whether the countries in question have implemented tax administration and governance reforms during the period 2008 to 2012, which have led to an improvement in the tax administration and governance structures of the countries in question. Furthermore, an evaluation was performed as to whether the improvements have led to an improvement in the fiscal independence and humanitarian conditions of the countries in question, during the period 2008 to 2012. The conclusion arrived at reveals that the ATAF has implemented several activities during the period 2008 to 2012, to meet its initial strategic objectives. Furthermore, all the analysed African countries have improved their tax administration structures during the period 2008 to 2012. Unfortunately, not all the countries analysed have been able to improve their governance structures during the period 2008 to 2012 as well. However, where a country has been able to improve both its tax administration and governance structures during the period 2008 to 2012, its fiscal independence and humanitarian conditions have also improved during the period 2008 to 2012. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

During August 2008 commissioners, senior tax administrators and policy makers from 28 African countries attended the International Conference on Taxation, State Building and Capacity Development in Africa. The objective of the conference had been to investigate how African countries can improve their resource mobilization, thereby decreasing Africa’s reliance on foreign aid, improving the fiscal independence of African countries and improving the living conditions of their citizens. It was identified during the conference that African countries can improve their resource mobilization through an improvement of their existing taxation structures. An improvement in existing taxation structures could in turn be achieved through improved sharing of information between African tax authorities on their tax structures currently in place, as well as the habits of their respective taxpayers. In order to facilitate the improved sharing of information, as well as to better equip African Tax Administrations for the task at hand, the African Tax Administration Forum (ATAF) was formed. The aim of this research is to determine whether any progress has been made regarding tax administration reform by African countries following the Conference on Taxation, State Building and Capacity Development in Africa, during the period 2008 to 2012. This has been determined by evaluating the structures of the ATAF and the activities implemented by the ATAF during the period 2008 to 2012 to meet its initial strategic objectives. Secondly, African countries that were previously members of SADC, and have since become members of the ATAF as well, were evaluated in order to determine whether the countries in question have implemented tax administration and governance reforms during the period 2008 to 2012, which have led to an improvement in the tax administration and governance structures of the countries in question. Furthermore, an evaluation was performed as to whether the improvements have led to an improvement in the fiscal independence and humanitarian conditions of the countries in question, during the period 2008 to 2012. The conclusion arrived at reveals that the ATAF has implemented several activities during the period 2008 to 2012, to meet its initial strategic objectives. Furthermore, all the analysed African countries have improved their tax administration structures during the period 2008 to 2012. Unfortunately, not all the countries analysed have been able to improve their governance structures during the period 2008 to 2012 as well. However, where a country has been able to improve both its tax administration and governance structures during the period 2008 to 2012, its fiscal independence and humanitarian conditions have also improved during the period 2008 to 2012. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

Tax crimes, money laundering and other financial crimes threaten the strategic, political and economic interests of developed and developing countries. The problems encountered by the researcher, is the broad and vague meaning of financial crime compounded by the confusing and ill-considered use of the term by law- and policymakers, politicians, government agencies, agency officials and practitioners weakening effective communication about the phenomenon. The literature shows that given the complexity and multi-faceted nature of financial crime, combating financial crime in all its facets cannot be undertaken by investigative agencies acting in isolation. This study was undertaken with the aim to describe and systematically categorise financial crime and evaluate the prospect of using a Whole-of-Government approach as a framework to harness the capacity of the existing government agencies to combat financial crime more effectively. The research was underpinned by a pragmatic paradigm allowing the researcher to apply a qualitative research methodology using an exploratory and evaluation research design. A detailed review of the literature available nationally and internationally was conducted to establish a conceptual and practical understanding of the issues under investigation. An interview schedule with predetermined questions was developed, pre-tested and administered to participants who are active practitioners involved in combating financial crime in the primary government agencies responsible for combating financial crime based on a purposive sample. The data obtained from the literature and participants were analysed, interpreted and thematically listed according to the frequency with the aim of identifying and comparing similarities and differences between the data. The data was used to develop a system to categorise financial crime systematically based on descriptors used to describe the meaning and application of the term financial crime and to propose practical methods practises and models to combat financial crime more effectively. This research indicates that financial crime can be systematically categorised according to descriptors of the unlawful conduct and that the whole of government approach is a viable approach to combat financial crime more effectively according to the available models for arranging Whole-of-Government work. / Police Science / D.Litt. et Phil. (Police Science)