隨著2016年巴拿馬文件(Panama Paper)的曝光，社會對避稅天堂的關注度在此時達到高峰。由於使用避稅天堂是一種法律及道德上處於灰色地帶的商業手段，因此本研究欲探討是否具有不端行為的企業會較容易使用避稅天堂。過去研究指出，一間具有不端行為而導致形象轉為負面的企業，會因此失去商譽、銷售下跌或失去合作夥伴等。而為了挽救上述影響所帶來的損失，有過不端行為的企業有較高機會再次利用具有爭議性的方法來彌補虧損。由於避稅天堂通常具有低稅率或完全免稅的特徵，也具有極高的資訊隱蔽性，因此面臨經營困難的企業可以容易利用避稅天堂來降低交易成本，如匯集資金、避稅，甚至用來隱藏賄賂等不法行為。 本研究採用台灣上市公司做為樣本，進行量化實證分析，結果顯示，企業不端行為件數、勞資關係不端行為件數及企業犯罪件數皆與企業到避稅天堂設立的子公司數呈現正向關係。曾具有勞資關係不端行為的企業，設立在避稅天堂的子公司數愈多，尤其是經主管機關處以罰鍰的企業，與避稅天堂的關聯性也愈高。 / The public’s concern about tax havens has peaked as the leak of “Panama Papers.” Since setting up subsidiaries in tax havens is an ethically dubious and controversial business practice, this study would like to examine whether there is a relationship between corporate wrongdoing and the usage of tax havens. Prior studies have shown that corporate wrongdoing would lead to impairment in goodwill, reduction in sales or losing partnership. In order to recover from the losses occur from the effects mentioned above, companies would have a higher incentive to involve in controversial behaviors. Tax haven, with its unique characteristic such as extremely low tax rate or tax free, and a high degree of concealment regarding sharing information with other governments, enables companies to avoid some market transaction costs and gives them an opportunity to easily pool money, evade tax, and even hide illegal conducts such as bribery. This study uses a quantitative method to investigate on listed companies in Taiwan. The result shows that the amount of corporate wrongdoing, labor related misbehavior and illegal corporate behavior all have a positive relationship with the possibility that corporates use tax haven. Also, corporates, which have past records in labor related dispute, tend to set up more subsidiaries in tax havens; especially those fined by the authorities.

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)

This study involves an investigation into the use of satire and humour as strategies of communication. The poetry of four Tsonga poets selected for study includes these strategies which are investigated for the purpose of determining the extent to which they function as strategies of communication. The study consists of four chapters which can be summarized as follows: CHAPTER 1 contains the introduction, aim, scope and method of approach of the entire study. Theories and definitions of satire and humour are also presented here. In CHAPTER 2 the poems selected for study are analysed in terms of invective, subtle and light-hearted satire. CHAPTER 3 focuses attention on the style of presentation of comic and derisive humour. CHAPTER 4 highlights and elucidates the most significant findings of the study. The most competent poet of the four at using satire and humour is identified and his excellence declared and justified / African Languages / M.A. (African languages)

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)

This study involves an investigation into the use of satire and humour as strategies of communication. The poetry of four Tsonga poets selected for study includes these strategies which are investigated for the purpose of determining the extent to which they function as strategies of communication. The study consists of four chapters which can be summarized as follows: CHAPTER 1 contains the introduction, aim, scope and method of approach of the entire study. Theories and definitions of satire and humour are also presented here. In CHAPTER 2 the poems selected for study are analysed in terms of invective, subtle and light-hearted satire. CHAPTER 3 focuses attention on the style of presentation of comic and derisive humour. CHAPTER 4 highlights and elucidates the most significant findings of the study. The most competent poet of the four at using satire and humour is identified and his excellence declared and justified / African Languages / M.A. (African languages)