Discusses principles of equality and justice in order to justify affirmative action and clarify its need. Posits that in both the USA and South Africa, issues of…
Discusses principles of equality and justice in order to justify affirmative action and clarify its need. Posits that in both the USA and South Africa, issues of segregation and discrimination are not new and both countries have had the opportunity to address their past policies by way of affirmative action programmes. Looks at what determined the denouncement of the affirmative action in the USA and why the answer to this question may have a great impact on South Africa’s attempt to improve its own affirmative action programmes. Concludes that, although 30 years of affirmative action was deemed unconstitutional, how can South Africa derive and make use of the knowledge gained to help in stopping reverse discrimination.
The OECD recently identified tax crime as one of the top three sources of money laundering. In the context of increased acknowledgement that tax evasion, capital flight…
The OECD recently identified tax crime as one of the top three sources of money laundering. In the context of increased acknowledgement that tax evasion, capital flight and money laundering are key threats to the economic stability of developing countries, South Africa, like many other countries, has put information‐sharing agreements in place to enable better recovery of money hidden in the financial system. There is, however, a general ineffectiveness of anti‐money laundering regimes to stop revenue leakage and there is a high cost of enforcement and tax collection associated with money laundering investigations. South Africa has a low prosecution rate under its main anti‐money laundering legislation, which is a clear indication that money laundering and organised and related crime, are not effectively dealt with. Under South African law, tax evasion is a predicate offence to money laundering and it is proposed that it is possible to deal effectively with aspects of money laundering through tax legislation, treaties and by means of tax audits.
This paper explores the differences between money laundering and tax evasion whilst highlighting the linkages to each other. An analysis of court cases and statutes, tax policy, audit techniques and international agreements shows how tax tools can be used to address money laundering.
From the research it is evident that the success of both money laundering and tax evasion, though they are operationally quite distinct processes, depends on the ability to hide the financial trail of the income. In this context it is shown that tax tools can be used effectively to uncover money laundering and to pursue revenue due to the fiscus. The ability of the South African Revenue Service (SARS) to detect financial crimes and to combat tax evasion may have a meaningful impact on reducing flows of laundered funds.
This paper serves to expand on the limited scholarship of the nexus between tax crime and money laundering and points out mechanisms that can be used where the anti‐money laundering regime is not functioning optimally.
Incivility is widespread in the workplace and has been shown to have significant affective and behavioral consequences. However, the authors still have a limited…
Incivility is widespread in the workplace and has been shown to have significant affective and behavioral consequences. However, the authors still have a limited understanding as to whether, how and when discrete incivility events impact team performance. Adopting a resource depletion perspective and focusing on the cognitive implications of such events, the authors introduce a multi-level model linking the adverse effects of such events on team members’ working memory – the “workbench” of the cognitive system where most planning, analyses, and management of goals occur – to team effectiveness. The model which the authors develop proposes that that uncivil interpersonal behavior in general, and rudeness – a central manifestation of incivility – in particular, may place a significant drain on individuals’ working memory capacity, affecting team effectiveness via its effects on individual performance and coordination-related team emergent states and action-phase processes. In the context of this model, the authors offer an overarching framework for making sense of disparate findings regarding how, why and when incivility affects performance outcomes at multiple levels. More specifically, the authors use this framework to: (a) suggest how individual-level cognitive impairment and weakened coordinative team processes may mediate these incivility-based effects, and (b) explain how event, context, and individual difference factors moderators may attenuate or exacerbate these cognition-mediated effects.
In this chapter, we summarize and build on the current state of the customer mistreatment literature in an effort to further future research on this topic. First, we…
In this chapter, we summarize and build on the current state of the customer mistreatment literature in an effort to further future research on this topic. First, we detail the four primary conceptualizations of customer mistreatment. Second, we present a multilevel model of customer mistreatment, which distinguishes between the unfolding processes at the individual employee level and the service encounter level. In particular, we consider the antecedents and outcomes unique to each level of analysis as well as mediators and moderators. Finally, we discuss important methodological concerns and recommendations for future research.
Organizational behavior scholars have long recognized the importance of a variety of emotion-related phenomena in everyday work life. Indeed, after three decades, the span…
Organizational behavior scholars have long recognized the importance of a variety of emotion-related phenomena in everyday work life. Indeed, after three decades, the span of research on emotions in the workplace encompasses a wide variety of affective variables such as emotional climate, emotional labor, emotion regulation, positive and negative affect, empathy, and more recently, specific emotions. Emotions operate in complex ways across multiple levels of analysis (i.e., within-person, between-person, interpersonal, group, and organizational) to exert influence on work behavior and outcomes, but their linkages to human resource management (HRM) policies and practices have not always been explicit or well understood. This chapter offers a review and integration of the bourgeoning research on discrete positive and negative emotions, offering insights about why these emotions are relevant to HRM policies and practices. We review some of the dominant theories that have emerged out of functionalist perspectives on emotions, connecting these to a strategic HRM framework. We then define and describe four discrete positive and negative emotions (fear, pride, guilt, and interest) highlighting how they relate to five HRM practices: (1) selection, (2) training/learning, (3) performance management, (4) incentives/rewards, and (5) employee voice. Following this, we discuss the emotion perception and regulation implications of these and other discrete emotions for leaders and HRM managers. We conclude with some challenges associated with understanding discrete emotions in organizations as well as some opportunities and future directions for improving our appreciation and understanding of the role of discrete emotional experiences in HRM.
In this chapter, we examine employee prosocial rule breaking as a response to organizations’ unfair treatment of customers. Drawing on the deontic perspective and research…
In this chapter, we examine employee prosocial rule breaking as a response to organizations’ unfair treatment of customers. Drawing on the deontic perspective and research on third-party reactions to unfairness, we suggest employees engage in customer-directed prosocial rule breaking when they believe their organizations’ policies treat customers unfairly. Additionally, we consider employee, customer, and situational characteristics that enhance or inhibit the relationship between employees’ perceptions of organizational policy unfairness and customer-directed prosocial rule breaking.
Liability for capital gains tax is determined in terms of the Eighth Schedule to the Income Tax Act 58 of 1962. According to the Eighth Schedule, the disposal of an asset…
Liability for capital gains tax is determined in terms of the Eighth Schedule to the Income Tax Act 58 of 1962. According to the Eighth Schedule, the disposal of an asset is the event that triggers the liability for capital gains tax. It is therefore imperative to know what constitutes a disposal, because it is fundamental to the entire capital gains tax regime. The purpose of this paper is to analyse the definition of a disposal in order to ascertain whether a disposal, as defined, is intended to mean a transfer of ownership in an asset or whether a disposal could take place upon the occurrence of events or causae other than the transfer of ownership. A study of relevant literature was undertaken to analyse the definition of “disposal” in order to fully comprehend the intention and meaning of the term as it is contemplated in the Eighth Schedule. The current definition of a “disposal” could lead to uncertainty and anomalies. It is therefore recommended that the legislature should amend the definition of a disposal in the Eighth Schedule. The definition should refer to the disposal of an asset (other than a personal‐use asset) as being the transfer of ownership of an asset from one person to another or the loss of the ownership of an asset. Because the common law has clear principles regarding how ownership of different classes of assets is transferred, no confusion would arise regarding whether or when a disposal has occurred.
This chapter summarizes a meta-analysis of 72 studies (N= 20,701) that link customer mistreatment (abusive, nasty, and rude behavior of customers toward employees) to…
This chapter summarizes a meta-analysis of 72 studies (N= 20,701) that link customer mistreatment (abusive, nasty, and rude behavior of customers toward employees) to psychological, attitudinal, and behavioral strains. Results showed that customer mistreatment related significantly to a variety of psychological and attitudinal strains (emotional exhaustion, emotional strain, job (dis)satisfaction, turnover intentions, perceived organizational support, and supervisor support) and behavioral strains (reduced customer service performance and counterproductive work behavior (CWB) directed toward organizations and customers). These results were similar to those found with general mistreatment, suggesting that mistreatment by organizational outsiders might have similar effects to mistreatment from organizational insiders. These results suggest a clear association of mistreatment with strains, but recent work is discussed that questions the typical assumption that mistreatment leads to CWB rather than the reverse.
Mahesh Subramony, Karen Ehrhart, Markus Groth, Brooks C. Holtom, Danielle D. van Jaarsveld, Dana Yagil, Tiffany Darabi, David Walker, David E. Bowen, Raymond P. Fisk, Christian Grönroos and Jochen Wirtz
The purpose of this paper is to accelerate research related to the employee-facets of service management by summarizing current developments in multiple research streams…
The purpose of this paper is to accelerate research related to the employee-facets of service management by summarizing current developments in multiple research streams, providing propositions, and articulating new directions for theory and empirical inquiry.
Seven scholars provide short reviews of the core topics and findings from four employee-related research streams – collective turnover, service climate, emotional labor, and occupational stress; and generate propositions to guide future theoretical and empirical work. Four distinguished service scholars – David Bowen, Ray Fisk, Christian Grönroos, and Jochen Wirtz comment upon these research streams and provide future directions for accelerating employee-related research in service management.
All four research-streams yield insights that have the potential to advance service management research. Commentaries from the distinguished scholars further integrate this work with key concerns within service management including technology-enablement, transformative services, and service strategy.
This paper is unique in its scope of coverage of management topics related to service and its aim to promote interdisciplinary dialog between service management scholars and researchers conducting employee-related research relevant to services.
Purpose: The aim of the study is to consider the use of the Internet as a potential facilitator of positive health-related perceptions. Specifically, we propose that…
Purpose: The aim of the study is to consider the use of the Internet as a potential facilitator of positive health-related perceptions. Specifically, we propose that online health information seeking fosters positive perceptions of health. Using path modeling, we theorized several mechanisms through which information seeking could be conducive to positive health perceptions, which we conceptualized into the following four dimensions: (1) sense of empowerment in managing health, (2) self-reported ability to take better care of health, (3) sense of improved health-related quality of life, and (4) self-reported improvement of health.
Methodology: Our sample consisted of respondents who have used the Internet as a resource for health information (n = 710), drawn from the largest national probability-based online research panel. Our comparison subsample consisted of older respondents (age ≥ 60; n = 194). We used Internet-specific measures and employed structural equation models (SEM) to estimate the direct, indirect, and total effects of health-related use of the Internet on subjective health perceptions. Based on our review of the literature, competent health communication with healthcare providers and sense of empowerment in managing personal health were modeled as mediator variables. We assessed whether the proposed mediational relationships, if significant, differed across our indicators of positive health perceptions and whether any differential associations were observed among older adults. We run parallel models for each indicator of positive health perception.
Findings: Provider-patient communication informed by the Internet resources were perceived to impart a greater sense of empowerment to manage health among our respondents, which in turn, was associated with perceived contributions to better self-reported ability to provide self-care, increased health-related quality of life, and improvement in self-reported health. The SEM results revealed a good fit with our full sample and subsample.
Research Implications: Conceptualization of the multidimensional aspects of online health information seeking with separate multi-indicator analyses of the outcome variable is important to further our understanding of how technology may impact the pathways involved in influencing health perceptions and as a result health outcomes.