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THE sample submitted consisted of a short length of 2‐in.‐bore stainless steel pipe which had been sawn in half longitudinally. There was a fracture at one end of the sample, whilst at the other it had been threaded externally to take a heavy stainless steel nozzle. Fig. 1 shows diagrammatically the position of the sample relative to the adjacent components. This assembly was part of a fertiliser plant handling a mixture of chemicals consisting chiefly of ammonium nitrate but also including potassium chloride.

In a post-pandemic society, non-profit organisations (NPOs) have become vital. A safe environment for such organisations to function in is therefore important. In spite of efforts to safeguard this sector, rampant abuse exists. This paper aims to provide an in-depth analysis of the South African non-profit sector and its vulnerabilities to economic crime, specifically money laundering and terrorist financing.

Secondary sources such as legislation, case law, textbooks and peer-reviewed publications are used in identifying the vulnerabilities in the South African non-profit sector. Common denominators are identified from these sources to provide a basis for the highlighted vulnerabilities.

The South African non-profit sector is most vulnerable, leaving the sector susceptible to economic crimes. This is highlighted in the 2021 Financial Action Task Force Mutual Evaluation Report. Governance structures in the sector cannot protect it effectively and concomitant regulations have become inadequate. It is necessary for the South African Government and Parliament to review existing laws and regulations to ensure enhanced governance over these NPOs.

This paper contributes to a research gap on existing vulnerabilities within the South African non-profit sector relating to money laundering and terrorist financing. The paper provides a comprehensive layout of the South African non-profit sector, highlighting areas at risk of exploitation and identifying key vulnerabilities within the sector.

The International Classification of Functioning, Disability and Health (ICF) was published in 2001 after over a decade of international discussion and field testing (see, for instance, Bickenbach, Chatterji, Badley, & Ustun, 1999). Its ratification by the World Health Assembly was keenly awaited in Australia, by people interested in working with a model of disability attuned to a human rights and equal opportunities approach, and by people wanting to use the new model in disability and health policy and information systems. This paper outlines developments being implemented and ideas being discussed in Australia, particularly with the Australian Collaborating Centre (ACC).¹

Despite the increasing awareness of fraud in organisations and the potential benefits of strong fraud management through deterrence and prevention in the UK, there remains limited research on fraud in small charities. This paper aims to examine astonishing cases of fraud in small charities whilst raising awareness of the impact of fraud and its wider implication in the charity sector.

This research used a qualitative approach amongst randomly selected 24 charity trustees with income of £0-250,000 and over £250,000. Recent statistics from fraud survey published in Annual Fraud Indicator by the National Fraud Authority and the United Kingdom Fraud Costs Measurement Committee were presented and the theory of why people commit fraud is described.

This paper summarises evidence that shows the frequency and severity of fraud in charities, which remains increasingly high. Furthermore, smaller charities are not immune from fraud and suffer losses due to lack of segregation of duties and weak control systems when compared to larger charities with stronger control systems and better governance structure. This paper addresses a very important topic in the charity sector. Whilst fraud and fund misappropriation receive significant media coverage in large charities, smaller charities also suffer losses occasioned by fraud even in large proportion albeit with less reporting in the media.

Charity managers and trustees will benefit from having sufficient knowledge in deterrence and prevention of charity fraud.

This is a novel research as it looks into the nature of fraud in small charities of which there is limited research both in the voluntary and fraud literature.

In the aftermath of the 2021 Financial Action Task Force Mutual Evaluation Report, legislators, supervisory bodies, law enforcement and the like are focusing on preventing South Africa from being greylisted. This paper performs an analysis of the 2021 South African Financial Action Task Force (FATF) Mutual Evaluation, specifically Recommendation 8 and Immediate Outcome 10. The purpose of this paper is to address the concerns raised and assist those tasked with implementing remediation measures.

Secondary sources such as legislation, case law, textbooks and peer-reviewed publications are used in addressing the concerns. A major focus is placed on the evaluation itself, with an analysis of Recommendation 8 and Immediate Outcome 10.

Despite the non-compliance rating and a low level of effectiveness received regarding non-profit organisations, authorities might not place a large focus on remediating this, as more pertinent issues arise in the report. The lack of focus in this area adds to the likelihood of grey listing by FATF. However, with co-operation from the relevant stakeholders, these low ratings can be improved.

Since the Mutual Evaluation’s release in October 2021 there have not been any papers addressing the highlighted issues in the non-profit sector in South Africa, to the best of the authors’ knowledge. This paper will be the first of its kind and will be of use to authorities as regards mitigating the concerns raised by FATF.

Significant research has shown that gender and social class relationships can be problematic within the context of water-based leisure activities such as surfing, windsurfing, and sailing (Olive et al., 2016; Wheaton, 2003). More specifically, it has been argued that sailing is traditionally practiced and dominated by upper-class males who can determine social codes that exclude and devalue others (Créac'h & Sébileau, 2004). We develop these critical ideas about broader water sport activity through the lens of family involvement within the context of an international comparative qualitative study of sailing projects based within secondary schooling sites in California and France. A key line of analysis involved investigating how various forms of capital (Bourdieu, 1979) were reproduced through gendered and social class hierarchies. We found that parents played key roles in reinforcing gendered stereotypes and divisions that were operating in youths' daily practices and competitions (middle school and high school). Additionally, our data show that sailing was regularly utilized by families to maintain upper-class values and distinctive social status (Friedman, 2013). Thirty interviews and 113 hours of field observations with stakeholders such as coaches, teachers, youths (14 to 17 years old), and their parents frame these various lines of analysis around sailing activity.

Murder is overwhelmingly a male affair (UNODC Global Study on Homicide, 2019). So, when women kill, their crimes gain a lot of attention and even more hysteria in both courts and media. This chapter will analyse the cases of Sally Challen, Belinda van Krevel and Maxine Carr to show that portrayals of women who are involved in killing exist on a continuum, from abused victims to those simply ‘born evil’ to the incomprehension of those whose crimes render them outside society altogether; or in simple terms, from sad, to bad, to mad. In all cases, the agency of the women is presented as incomplete or impossible, indicating our inability in heteropatriarchy to acknowledge that women are as capable as men of exhibiting the full spectrum of human behaviour. Denying agency, particularly to violent women, allows Western societies to avoid having to face and thus, attempt to understand, the female capacity for aggression.