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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 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.

Money laundering activities were allegedly rampant and poorly regulated in the South African financial markets and financial institutions prior to 1998. In other words, prior to the enactment of the Prevention of Organised Crime Act 121 of 1998 as amended (POCA), there was no statute that expressly and adequately provided for the regulation of money laundering in South Africa. Consequently, the POCA was enacted to curb organised criminal activities such as money laundering in South Africa. Thereafter, the Financial Intelligence Centre Act 38 of 2001 as amended (FICA) was enacted in a bid to, inter alia, enhance financial regulation and the combating of money laundering in the South African financial institutions and financial markets.

The paper provides an overview analysis of the current legislation regulating money laundering in South Africa. In this regard, prohibited offences and measures that are used to curb money laundering under each relevant statute are discussed. The paper further discusses the regulation and use of customer due diligence measures to combat money laundering activities in South Africa. Accordingly, the regulation of customer due diligence under the FICA and the Banks Act 94 of 1990 as amended (Banks Act) is provided.

It is hoped that policymakers and other relevant persons will use the recommendations provided in the paper to enhance the curbing of money laundering in South Africa.

The paper does not provide empirical research.

The paper is useful to all policymakers, lawyers, law students, regulatory bodies, especially, in South Africa.

The paper seeks to curb money laundering in the economy and society at large, especially in the South African financial markets.

The paper is original research on the South African anti-money laundering regime.

This paper aims to focus on the use of unexplained wealth orders (UWOs) in South Africa as a civil method to act upon lifestyle audit results that have indicated wealth from unknown, possibly unlawful, sources.

This paper applied a comparative methodology. Legislation and the application of UWOs in Ireland, the UK and Australia were compared with the situation in South Africa.

It is proposed that South Africa includes UWO legislation within its Prevention of Organised Crime Act or be established as a separate piece of legislation. Also, South Africa should follow both the civil and criminal route to target the proceeds of crime.

Corruption in South Africa is rampant and, without the necessary legislation, impossible to fight. For these purposes, this paper proposes measures to be used from a civil forfeiture perspective.

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 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.

Occupational stress is common in the workplace and leads to various negative outcomes such as burnout, turnover, and medical problems. Although occupational stress is associated with negative connotations, it also can foster workplace resiliency. Workplace resiliency involves the ability to recover quickly in the face of adversity. Emotionally laborious jobs, or jobs in which employees must modify, manage, or regulate their emotions as part of their work role, are inherently stressful. Thus, such jobs, while stress-inducing, may also offer employees opportunities to become more resilient at work. Currently, display rules, rules encouraging the suppression and expression of certain emotions, dictate workplace emotions and thus, interactions. Ultimately, display rule adherence makes it difficult for employees engaging in emotional labor to build resilience. In this chapter, the authors detail how and when emotional labor encounters lead to episodic and prolonged workplace resilience. Specifically, the authors outline instances in which employees engaging in emotional labor can create and sustain workplace resiliency by not deploying an acting strategy and instead, breaking character. The authors further discuss individual and organizational factors that may impact this process as well such as personality and organizational culture that serve as potential boundary conditions to workplace resilience capacity. The authors conclude with implications for both researchers and practitioners.

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 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 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.