Global ETD Search

1	The Impact of Contextual Variables on Internal Auditors' Propensity to Communicate Upwardly Tolleson, Thomas D. (Thomas Dale) 12 1900 (has links) The author examined whether contextual variables impact internal auditors' self-assessed likelihood of whistleblowing. The author synthesized a theoretical framework and developed research hypotheses that predict relationships between the self-assessed likelihood of whistleblowing and (1) magnitude of the consequences (2) channels of communication and (3) type of wrongdoing. To test these hypotheses, the author provided internal auditors (n=123) with a scenario and asked them to self-assess the likelihood of reporting evidence of a malfacation to their internal audit director even though their audit manager told them to ignore the wrongdoing. Auditing, Internal. Whistle blowing. Communication in organizations. internal audit whistle blower
2	Whistle blowing, ethics and the law: an ethical evaluation of the Protected Disclosures Act 26 of 2000 using Hans Jonas’s theory of responsibility October, Lydia Joy January 2015 (has links) Magister Theologiae - MTh / South Africa has progressed towards the realisation of an expressive culture of disclosure. Significant implementation and enforcement of the Protected Disclosures Act (26 of 2000 – hereafter referred to as “the Act” or “the PDA”) of South Africa has assisted to enforce the practices and protections provided in terms of the enabling laws and a societal culture which is receptive to and respectful of whistle blowers. This thesis seeks to make a contribution to the discourse on whistle blowing and the PDA from an ethical perspective, by means of using ethical concepts and analysing and discussing ethical dilemmas to provide a greater understanding of the real cases of whistle blowing that has occurred. Various aspects of whistle blowing are defined and reviewed with reference to Hans Jonas’s theory of an ethics of responsibility. One such aspect is the idea of collective responsibility as understood by Hans Jonas. Hans Jonas describes responsibility; in terms of the future responsibility present individuals have as a collective in order to ensure that the future human being are able to actively engage in the world with the same familiarities as is experienced today. This thesis will investigate, more specifically, the contribution made by Hans Jonas’s theory of responsibility in understanding the PDA in terms of an ethics of responsibility. The research question is posed and attempts to discuss and analyse whether Hans Jonas’s theory of an ethics of responsibility may help to identify, analyse and assess ethical issues embedded in the Protected Disclosures Act 26 of 2000. Whistle blowing Whistle blower Morality Ethics Code of ethics
3	Ekonomiska incitament och visselblåsning : En komparativ studie / Financial incentives and whistle-blowing : a comparative study Svedjeholm, Christoffer January 2017 (has links) Visselblåsarbegreppet har blivit ett allt mer frekvent förekommande inslag inom den unionsrättsliga lagstiftningen, och vikten av att beskydda arbetstagare som bistår myndigheter med information som kan stoppa överträdelser har på senare år uppmärksammats och betonats världen över. I samband med en modernisering och uppdatering av den finansmarknadsrättsliga lagstiftningen, inte minst till följd av den tekniska utvecklingen inom området, valde EU:s lagstiftande organ att göra en markering mot fysiska och juridiska personer som ägnar sig åt överträdelser som kan vilseleda aktörerna på de finansiella marknaderna. Bland annat infördes, genom ett antal nya rättsakter, enhetliga sanktioner samt minimibestämmelser för kriminalisering av vissa ageranden. Vid framtagandet av lagstiftningen diskuterades även på EU-nivå huruvida ett potentiellt införande av ekonomiska incitament för visselblåsare som bidrar med värdefull information i fråga om marknadsmissbruk borde utgöra en del av det sociala skyddet för nämnda individer. Medlemsstaterna hade redan i samband med tidigare unionsöverskridande lagstiftning ålagts att vidta särskilda åtgärder för att säkerställa att visselblåsare erhåller skydd gentemot arbetsgivare avseende hämndaktioner, men här, tydligt inspirerade av den amerikanska lagstiftningen i motsvarande område, öppnade EU för första gången för att låta unionsmedlemmarna erbjuda monetära utbetalningar till visselblåsare. I förevarande uppsats presenteras den aktuella EU-lagstiftningen samt den inhemska lagstiftning som bestämmelserna genererat i Sverige. Nämnda inslag sätts i relation till den amerikanska visselblåsarlagstiftningen. En redogörelse för lagstiftningens mottagande och effekt – kombinerat med teoretiska såväl som statistiska studier avseende ekonomiska incitament kopplat till visselblåsning – används för att besvara frågan huruvida ett införande av nämnda incitament skulle kunna utgöra ett ändamålsenligt inslag inom den svenska lagstiftningen. Min argumentation, vilken presenteras i analysdelen, utmynnar i ståndpunkten att ekonomiska incitament mycket väl skulle kunna utgöra en funktionell beståndsdel av visselblåsarskyddet, men att lagstiftningens utformning och det praktiska utförandet skulle kunna optimeras jämfört med dess amerikanska motsvarighet. Vidare vill jag i analysavsnittet betona vikten av ett skifte i inställning och attityd inom europeisk rättskultur gentemot visselblåsare. whistle blowing whistle-blowing whistle-blower whistle blower financial incentives monetary incentives financial rewards rewards market abuse insider trading dodd-frank act sarbanes oxley act SOX SEC behavioral economics MAR MAD MAD II visselblåsning visselblåsare visselblåsande ekonomiska incitament belöningssystem monetära belöningar MAR MAD MAD II insiderhandel marknadsmissbruk marknadsmanipulation dodd-frank act sarbanes oxley act SOX SEC beteendeekonomi komparativ rätt Law Juridik
4	The management of whistle-blowing at the University of South-Africa Abrie, Steyl 30 November 2007 (has links) The focus of this research was on the Management of Whistle-Blowing at the University of South Africa (UNISA). This study investigated the perception of UNISA staff on the issue of whistle-blowing. Using a quantitative approach, a questionnaire was used to obtain relevant information from permanent employees of UNISA, at all campuses and regions, regarding the issue of whistle-blowing. This study highlights the attitudes and opinions of permanent employees of UNISA regarding the issue of whistle-blowing, and whether or not these attitude and opinions can influence the effectiveness of whistle-blowing, as a crime and unethical conduct deterrent and detection mechanism. Several issues were investigated in this study, as whistle-blowing if implemented and managed correctly, can be a valuable source of intelligence on crime and unethical conduct in the workplace. / CRIMINOLOGY / MA (POLICE SCIENCE) Loyalty and whistle-blowing Protected disclosures Codes of practice Policy and procedure Internal Auditing Investigation of whistle-blower reports Investigation disciplines Awareness Ethical considerations Whistle-Blowing 658.4 Corporate governance Confidential communications Risk management Whistle blowing Business ethics
5	The management of whistle-blowing at the University of South-Africa Abrie, Steyl 30 November 2007 (has links) The focus of this research was on the Management of Whistle-Blowing at the University of South Africa (UNISA). This study investigated the perception of UNISA staff on the issue of whistle-blowing. Using a quantitative approach, a questionnaire was used to obtain relevant information from permanent employees of UNISA, at all campuses and regions, regarding the issue of whistle-blowing. This study highlights the attitudes and opinions of permanent employees of UNISA regarding the issue of whistle-blowing, and whether or not these attitude and opinions can influence the effectiveness of whistle-blowing, as a crime and unethical conduct deterrent and detection mechanism. Several issues were investigated in this study, as whistle-blowing if implemented and managed correctly, can be a valuable source of intelligence on crime and unethical conduct in the workplace. / CRIMINOLOGY / MA (POLICE SCIENCE) Loyalty and whistle-blowing Protected disclosures Codes of practice Policy and procedure Internal Auditing Investigation of whistle-blower reports Investigation disciplines Awareness Ethical considerations Whistle-Blowing 658.4 Corporate governance Confidential communications Risk management Whistle blowing Business ethics
6	Whistle blowing and whistle blower protection in the South African public sector Holtzhausen, Natasja 30 June 2007 (has links) The objective of this study was mainly to describe, analyse and evaluate the determinants of the phenomenon of whistle blowing that influences the protection of employees making authorised and/or unauthorised disclosures. It was also a purpose of the study to evaluate the specific role of the Protected Disclosures Act 2000 (Act 26 of 2000) (PDA) in fulfilling its mandate to protect authorised disclosures on wrongdoing in public and private sector organisations. The PDA seeks to combat crime and corruption through the disclosing of wrongdoing. The intention is to create a culture which will facilitate the disclosure of information by employees relating to criminal and other irregular conduct in the workplace in a responsible manner, by providing comprehensive statutory guidelines through the PDA for the disclosure of such information, and protection against any retaliation as a result of such disclosures. An important aspect that this study dealt with was the provision, as a prerequisite to the PDA to be implemented successfully, that individual members of the private and public sectors have to act responsibly and in good faith in making disclosures in order to be protected by the PDA. In order to provide clarity on the conceptualisation of whistle blowing, the study explored the conceptual knowledge of the variables influencing the determinants of whistle blowing and the whistle blower through the application of a literature study of the concept and theories of ethics, values, morals, loyalty, trust and whistle blowing, in order to describe and analyse the variables influencing the whistle blower, the whistle blowing process, the characteristics of whistle blowers and the strategies and procedures employed to blow the whistle in an organisation. The study explored the organisational determinants influencing a whistle blower's decision to blow the whistle in the social context of an organisation in order to determine the influence of organisational culture and organisational trust as internal social factors that may facilitate the effective management of whistle blowing resulting in no whistle blowing taking place. The study objectives, appropriate conclusions and proposals are addressed based on the role that the PDA, the ethical determinants of the work environment, the determinants influencing the individual whistle blower and the organisational determinants influencing effective whistle blowing, can fulfil, in order to serve as a mechanism to combat corruption. / Public Administration / D. Litt. et Phil. (Public Administration) Whistle blowing policy Whistle blowing Whistle blower Values Unauthorised disclosures Trust Organisational wrongdoing Organisational trust Organisational culture Morality Good faith Ethics Corruption Code of conduct Authorised disclosures 353.460968 Whistle blowing -- South Africa Corruption -- South Africa Corporate culture -- South Africa
7	The position of the whistle-blower in South African law Isparta, Louise Dorothy 10 1900 (has links) The position of the whistle-blower is known to be a precarious one, with the whistle-blower often either regarded as a hero or a reprehensible traitor. Various pieces of legislation have attempted to remedy their precarious position, especially within the employment relationship, and in which the whistle-blower more often than not has the most to lose. The study at hand has the specific objective of comparing the position of the whistle-blower in terms of South African Law, against 16 specific measurables, and in comparison with the position of the whistle-blower in New Zealand, Australia (Victoria) and the United Kingdom. In the main, the protection offered to the whistle-blower within the South African context, is embodied within the Protected Disclosure Act 26 of 2000 (hereinafter referred to as the “PDA”).In examining the protection afforded to the whistle-blower in South Africa, it is concluded that the framework involved extends much further than just the mere provisions in the PDA. However, there are admitted challenges in respect of this framework as discussed, both legislative and non-legislative, especially in respect of duties of disclosures placed on persons in circumstances in which concurrent protection is not afforded to the whistle-blower. With reference to the comparison in respect of the measurement parameters set, it was found that the PIDA (UK) meets the least amount of the measurements set, with the PDA A (Australia, Victoria) meeting the most of the measurements; the PDA NZ is equally balanced in meeting and not meeting the measurements and the PDA meeting less of the measurements than not, but still meeting more than the PIDA. It was found that had it not been for the catch-all provision contained in section 4 (1) (b) of the PDA, the PDA would have ranked last. / Mercantile Law / LL. D. Whistle-blower Whistle-blowing Protected Disclosures Act 26 of 2000 Corruption Protected Disclosures Act 7 of 2000 Public Interest Disclosure Act 1998 Protected Disclosure Act 2012 Protected disclosure Disclosure 344.12596068
8	Whistle blowing and whistle blower protection in the South African public sector Holtzhausen, Natasja 30 June 2007 (has links) The objective of this study was mainly to describe, analyse and evaluate the determinants of the phenomenon of whistle blowing that influences the protection of employees making authorised and/or unauthorised disclosures. It was also a purpose of the study to evaluate the specific role of the Protected Disclosures Act 2000 (Act 26 of 2000) (PDA) in fulfilling its mandate to protect authorised disclosures on wrongdoing in public and private sector organisations. The PDA seeks to combat crime and corruption through the disclosing of wrongdoing. The intention is to create a culture which will facilitate the disclosure of information by employees relating to criminal and other irregular conduct in the workplace in a responsible manner, by providing comprehensive statutory guidelines through the PDA for the disclosure of such information, and protection against any retaliation as a result of such disclosures. An important aspect that this study dealt with was the provision, as a prerequisite to the PDA to be implemented successfully, that individual members of the private and public sectors have to act responsibly and in good faith in making disclosures in order to be protected by the PDA. In order to provide clarity on the conceptualisation of whistle blowing, the study explored the conceptual knowledge of the variables influencing the determinants of whistle blowing and the whistle blower through the application of a literature study of the concept and theories of ethics, values, morals, loyalty, trust and whistle blowing, in order to describe and analyse the variables influencing the whistle blower, the whistle blowing process, the characteristics of whistle blowers and the strategies and procedures employed to blow the whistle in an organisation. The study explored the organisational determinants influencing a whistle blower's decision to blow the whistle in the social context of an organisation in order to determine the influence of organisational culture and organisational trust as internal social factors that may facilitate the effective management of whistle blowing resulting in no whistle blowing taking place. The study objectives, appropriate conclusions and proposals are addressed based on the role that the PDA, the ethical determinants of the work environment, the determinants influencing the individual whistle blower and the organisational determinants influencing effective whistle blowing, can fulfil, in order to serve as a mechanism to combat corruption. / Public Administration and Management / D. Litt. et Phil. (Public Administration) Whistle blowing policy Whistle blowing Whistle blower Values Unauthorised disclosures Trust Organisational wrongdoing Organisational trust Organisational culture Morality Good faith Ethics Corruption Code of conduct Authorised disclosures 353.460968 Whistle blowing -- South Africa Corruption -- South Africa Corporate culture -- South Africa
9	The position of the whistle-blower in South African law Isparta, Louise Dorothy 10 1900 (has links) The position of the whistle-blower is known to be a precarious one, with the whistle-blower often either regarded as a hero or a reprehensible traitor. Various pieces of legislation have attempted to remedy their precarious position, especially within the employment relationship, and in which the whistle-blower more often than not has the most to lose. The study at hand has the specific objective of comparing the position of the whistle-blower in terms of South African Law, against 16 specific measurables, and in comparison with the position of the whistle-blower in New Zealand, Australia (Victoria) and the United Kingdom. In the main, the protection offered to the whistle-blower within the South African context, is embodied within the Protected Disclosure Act 26 of 2000 (hereinafter referred to as the “PDA”).In examining the protection afforded to the whistle-blower in South Africa, it is concluded that the framework involved extends much further than just the mere provisions in the PDA. However, there are admitted challenges in respect of this framework as discussed, both legislative and non-legislative, especially in respect of duties of disclosures placed on persons in circumstances in which concurrent protection is not afforded to the whistle-blower. With reference to the comparison in respect of the measurement parameters set, it was found that the PIDA (UK) meets the least amount of the measurements set, with the PDA A (Australia, Victoria) meeting the most of the measurements; the PDA NZ is equally balanced in meeting and not meeting the measurements and the PDA meeting less of the measurements than not, but still meeting more than the PIDA. It was found that had it not been for the catch-all provision contained in section 4 (1) (b) of the PDA, the PDA would have ranked last. / Mercantile Law / LLD Whistle-blower Whistle-blowing Protected Disclosures Act 26 of 2000 Corruption Protected Disclosures Act 7 of 2000 Public Interest Disclosure Act 1998 Protected Disclosure Act 2012 Protected disclosure Disclosure 344.12596068

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