Dissertationen zum Thema „Ethical compliance“

Les avancées en intelligence artificielle ont conduit à des enjeux juridiques et éthiques significatifs liés à la vie privée, aux biais, à la responsabilité, etc. Ces dernières années, de nombreuses réglementations ont été mises en place pour limiter ou atténuer les risques associés à l'IA. Le respect de ces réglementations est nécessaire pour la fiabilité des systèmes d'IA et pour garantir une utilisation responsable. De plus, des systèmes d'IA fiables doivent également être éthiques, en assurant une conformité avec les normes éthiques. La conformité aux lois applicables et l'adhésion aux principes éthiques sont essentielles pour la plupart des applications de l'IA. Nous étudions ce problème du point de vue des agents d'IA. En d'autres termes, comment un agent peut-il garantir que ses actions respectent les normes juridiques et éthiques. Nous nous intéressons aux approches basées sur le raisonnement logique pour intégrer la conformité juridique et éthiques dans le processus de planification de l'agent. Le domaine spécifique dans lequel nous poursuivons notre objectif est le traitement des données personnelles, c'est-à-dire, les actions de l'agent impliquent l'utilisation et le traitement des données personnelles. Une réglementation applicable dans ce domaine est le Règlement Général sur la Protection des Données (RGPD). De plus, le traitement des données personnelles peut entraîner certains risques éthiques en matière de vie privée ou de biais.Nous abordons cette question à travers une série de contributions présentées dans cette thèse. Nous commençons par la question de la conformité au RGPD. Nous adoptons le Calcul des Événements avec la Programmation par Ensembles de Réponses (ASP) pour modéliser les actions des agents et l'utiliser pour planifier et vérifier la conformité au RGPD. Un langage de policy est utilisé pour représenter les obligations et exigences du RGPD. Ensuite, nous examinons la question de la conformité éthique. Un modèle d'utilité ordinale pluraliste est proposé, permettant d'évaluer les actions en fonction des valeurs morales. Ce modèle est basé sur plusieurs critères et utilise des systèmes de vote pour agréger les évaluations sur une échelle ordinale. Nous intégrons ensuite ce modèle d'utilité et le cadre de conformité juridique dans un planificateur de Réseau de Tâches Hiérarchiques (HTN). Dans cette contribution, les normes juridiques sont considérées comme des contraintes "hard" et les normes éthiques comme des contraintes "soft". Enfin, en dernière étape, nous explorons davantage les combinaisons possibles de la conformité juridique et éthique avec l'agent de planification et proposons un cadre unifié. Ce cadre capture l'interaction et les conflits entre les normes juridiques et éthiques et est testé dans un cas d'utilisation avec des systèmes d'IA gérant la livraison d'articles médicaux
The advancements in artificial intelligence have led to significant legal and ethical issues related to privacy, bias, accountability, etc. In recent years, many regulations have been put in place to limit or mitigate the risks associated with AI. Compliance with these regulations are necessary for the reliability of AI systems and to ensure that they are being used responsibly. In addition, reliable AI systems should also be ethical, ensuring alignment with ethical norms. Compliance with applicable laws and adherence to ethical principles are essential for most AI applications. We investigate this problem from the point of view of AI agents. In other words, how an agent can ensure the compliance of its actions with legal and ethical norms. We are interested in approaches based on logical reasoning to integrate legal and ethical compliance in the agent's planning process. The specific domain in which we pursue our objective is the processing of personal data. i.e., the agent's actions involve the use and processing of personal data. A regulation that applies in such a domain is the General Data Protection Regulations (GDPR). In addition, processing of personal data may entail certain ethical risks with respect to privacy or bias.We address this issue through a series of contributions presented in this thesis. We start with the issue of GDPR compliance. We adopt Event Calculus with Answer Set Programming(ASP) to model agents' actions and use it for planning and checking the compliance with GDPR. A policy language is used to represent the GDPR obligations and requirements. Then we investigate the issue of ethical compliance. A pluralistic ordinal utility model is proposed that allows one to evaluate actions based on moral values. This model is based on multiple criteria and uses voting systems to aggregate evaluations on an ordinal scale. We then integrate this utility model and the legal compliance framework in a Hierarchical Task Network(HTN) planner. In this contribution, legal norms are considered hard constraints and ethical norm as soft constraint. Finally, as a last step, we further explore the possible combinations of legal and ethical compliance with the planning agent and propose a unified framework. This framework captures the interaction and conflicts between legal and ethical norms and is tested in a use case with AI systems managing the delivery of health care items

If you have not been hiding under a rock you have heard the whispers about Bitcoin and Blockchain, and they are going to revolutionize everything we do (or scam everyone into debt at the very least). One very interesting part of this technology is the idea of Smart Contracts – programs that automate the process of an agreement between two entities essentially to circumvent aspects traditional problems with executing and enforcing said contract. While in the legal community Smart Contracts have been talked about at length about whether they can truly succeed in replacing certain functions of the legal system, one question that has yet to be asked is if they are a viable substitute are many people immediately placed in a detrimental or even harmful situation. The pervasiveness of Blockchain and Smart Contracts will not affect everyone in our society equally and that must be taken into consideration.

Mestrado em Gestão e Estratégia Industrial
A complexidade do tema ética empresarial, na abordagem organizacional, tem acompanhado os debates atuais. Consequentemente, é cada vez mais importante que a liderança esteja refletida na implementação de estratégias de integridade e que as mesmas conduzam a um impacto positivo na formação do clima ético de uma empresa. A presente investigação tem como objetivo compreender e analisar a cultura organizacional, por forma a entender quais as características subjacentes à estratégia empresarial adotadas que garantem a gestão ética interna e externamente, bem como a motivação estratégica que alimenta o binómio ético. Para isso, foi efetuada uma revisão de literatura referente à problemática da investigação, passando pelas definições de: ética, ética empresarial e fatores de influência como: clima, cultura e liderança ética, normativos, códigos e conduta ética e compliance. A metodologia utilizada foi de natureza qualitativa, com a realização de um estudo de caso referente a uma empresa que se apresenta como líder no tema, com a aplicação de entrevistas semiestruturadas e a respetiva análise das respostas. Os resultados apurados indicam que a gestão aufere mais valias se tiver por base fatores éticos, e é mais facilmente alcançável através de uma atuação de integridade, paralelamente à utilização de diversos mecanismos, que auxiliam à tomada das melhores práticas de gestão.
The complexity of the business ethics theme in the organizational approach has accompanied the current debates. Consequently, it is increasingly important that leadership is reflected in the implementation of integrity strategies and that they lead to a positive impact on the formation of a company's ethical climate. This research aims to understand and analyze the organizational culture in order to understand which are the characteristics underlying the adopted business strategy that guarantee the ethical management internally and externally, as well as the strategic motivation, which feeds the ethical binomial. For this, a literature review was carried out, referring to the research problem, going through the definitions of: ethics, business ethics and influencing factors such as climate, culture and ethical leadership, norms, codes and ethical conduct and compliance. The methodology used was qualitative, with a case study of a company that presents itself as leader in the theme, with the application of semi-structured interviews and the respective analysis of the answers. The results indicate that the management gains value based on ethical factors, and is more easily achieved through integrity, in parallel with the use of various mechanisms, which help to take the best management practices.
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Thesis (MTech (Public Management))--Cape Peninsula University of Technology, 2014.
Ethical conduct displayed by members of the public sector is integral to creating a sustainable democratic government, which upholds the constitutional tenets of accountability, transparency and professional ethicality. Furthermore, a true constitutional democracy emphasises and advocates the notion of service leadership that nurtures public participation and engages with citizens in a positive manner. Ethical conduct in the public sector earns public trust; it is hence a key principle in good governance. Yet, in the years since the advent of democracy in South Africa, the government has been plagued by rampant corruption and maladministration by public officials and politicians in leadership positions. The external control measures passed by government in an attempt to ensure ethicality and accountability within the public sector include codes of ethics, rules of conduct and the enactment of legislation. These are intended to shape the mindset of members of the public sector, with the ultimate aim of an efficient, effective, ethical and responsive public service. The purpose of the current study is to analyse non-compliance with external control measures within the public sector by means of selected case studies and to present the reasons for this occurrence. The three cases selected are: the South African Arms Deal, the corruption trial of Jackie Selebi, and the investigation of Bheki Cele regarding irregularities in the procurement of SAPS assets, the latter two who served as National Commissioners of the South African Police Service but were each dismissed from that post. The reasons for non-compliance with external control measures in the public sector as well as recommendations based on the findings to improve compliance will be undertaken. The three case studies demonstrate the experience and impact of corruption and/or maladministration, which have contributed to the increasing loss of confidence in political leadership in the country as elsewhere in the world. A qualitative methodology of inquiry, including a review of literature covering the theories applied to the case studies will be employed. Owing to the subject nature of the current study, the findings will be validated by an independent source, which has been identified as the Office of the Public Protector.

This thesis examined the institutionalisation of ethics within Australian organisations. A particular focus is the role of the strategic apex, or executive level of the organisation, in establishing the environment in which an ethical culture can develop. The literature review examined both organisational theory and existing approaches to developing organisational ethical culture using formal mechanisms such as written policies, procedures, training and development and reinforcement strategies. This revealed the polarisation of ethics literature between compliance and integrity based approaches. This is seen to be consistent with only two forms of organizations, the mechanistic and organic structures. This was identified as a major flaw in ethics literature as it does not inform organisations about appropriate ethical design for organisations that fall in between this continuum. The review of organisational theory concluded that components of organisational structure are used to discuss organisational moral responsibility and are also the components of the compliance and integrity approaches to organisational ethics. A tentative hypothesis was established that organisational ethics systems would be more effective if they are in fit with an organisation's structure. The study utilised a qualitative case based research method, argued as appropriate given the focus being strategic alignment of organisational structure and ethics frameworks. Thus was also recognised as having limitations, specifically not addressing the behavioural impact of such strategies in a significant way. The study examined the ethical frameworks of three large organisations. This included: an analysis of background to the ethics strategy, the design process, who was given responsibility for design and implementation of the framework. The major characteristics of the program was considered, how it was encultured throughout the organisation and consideration of any evaluation mechanism. This was contrasted against the organization's structural characteristics to establish whether the ethical framework was in fit with the structure of the organization. The analysis and discussion identified that senior management support was evident in all three case studies and crucial to the development of an ethical culture. Extensive written policies (codes of ethics and conduct) were identified in all three cases; however, the extent of appropriate support systems determined the degree to which these policies were effective. There was a general lack of understanding of ethical systems within the organisation with little expertise evident by those responsible for the programs in terms of appropriate strategies for enculturation. Ineffective strategies were mainly due to lack of appropriate support mechanisms (communication, training, reinforcement and reward and review) or inconsistency between support mechanisms and other organisational policies A major conclusion of the thesis is that the strategies used for enculturation of ethics, are basic organisational design variables. As such ethical frameworks need to be informed by organisational theory so as to design systems that achieve fit which leads to greater effectiveness.

This thesis examined the institutionalisation of ethics within Australian organisations. A particular focus is the role of the strategic apex, or executive level of the organisation, in establishing the environment in which an ethical culture can develop. The literature review examined both organisational theory and existing approaches to developing organisational ethical culture using formal mechanisms such as written policies, procedures, training and development and reinforcement strategies. This revealed the polarisation of ethics literature between compliance and integrity based approaches. This is seen to be consistent with only two forms of organizations, the mechanistic and organic structures. This was identified as a major flaw in ethics literature as it does not inform organisations about appropriate ethical design for organisations that fall in between this continuum. The review of organisational theory concluded that components of organisational structure are used to discuss organisational moral responsibility and are also the components of the compliance and integrity approaches to organisational ethics. A tentative hypothesis was established that organisational ethics systems would be more effective if they are in fit with an organisation's structure. The study utilised a qualitative case based research method, argued as appropriate given the focus being strategic alignment of organisational structure and ethics frameworks. Thus was also recognised as having limitations, specifically not addressing the behavioural impact of such strategies in a significant way. The study examined the ethical frameworks of three large organisations. This included: an analysis of background to the ethics strategy, the design process, who was given responsibility for design and implementation of the framework. The major characteristics of the program was considered, how it was encultured throughout the organisation and consideration of any evaluation mechanism. This was contrasted against the organization's structural characteristics to establish whether the ethical framework was in fit with the structure of the organization. The analysis and discussion identified that senior management support was evident in all three case studies and crucial to the development of an ethical culture. Extensive written policies (codes of ethics and conduct) were identified in all three cases; however, the extent of appropriate support systems determined the degree to which these policies were effective. There was a general lack of understanding of ethical systems within the organisation with little expertise evident by those responsible for the programs in terms of appropriate strategies for enculturation. Ineffective strategies were mainly due to lack of appropriate support mechanisms (communication, training, reinforcement and reward and review) or inconsistency between support mechanisms and other organisational policies A major conclusion of the thesis is that the strategies used for enculturation of ethics, are basic organisational design variables. As such ethical frameworks need to be informed by organisational theory so as to design systems that achieve fit which leads to greater effectiveness.

The purpose of this dissertation is to provide its readers with a detailed and comprehensive look at the institute of duty of care, business judgment rule and related civil and partly also criminal liability of members of (not only) statutory bodies of capital business companies, and in this respect also to introduce an internal compliance program as one of the main instruments of good and effective corporate governance. The main objective of this dissertation is therefore to verify or refute the hypothesis whether, and if so in what particular form, can an internal compliance program be seen as an institute helping members of statutory bodies of capital business companies in fulfilling specific requirements and obligations of their duty to carry out the statutory function with due (managerial) care. The existence (implementation) of an internal compliance program is quite commonly connected with so called regulated markets and also with individual business corporations whose ownership structure extends the boundaries of the Czech Republic (typically British or American business corporations seated in the Czech Republic). But what about a wide neutral zone of Czech business corporations, i.e. especially small and medium-sized capital business companies? Shall these implement an internal compliance program as well? And, if so, on what grounds and with what benefits?

L’investissement éthique est un investissement fondé sur des critères extra-financiers : l’investisseur cherche un enrichissement tout en poursuivant une fin non matérielle tirée du respect de certaines valeurs La coloration éthique a vocation à rejaillir sur le régime de cet investissement. Elle dicte le contenu de la politique d’investissement, oblige les intermédiaires financiers à informer les investisseurs de manière adéquate, et les contraint à veiller à la conformité éthique de l’investissement jusqu’à son dénouement.L’investissement éthique ne saurait toutefois se limiter à cela. Adoptant une démarche conséquentialiste, les investisseurs peuvent s’engager auprès des émetteurs pour y défendre leurs valeurs. D’un point de vue théorique, cet activisme actionnarial met en lumière l’échec des thèses traditionnelles à définir la finalité des sociétés. Plutôt que de raisonner en termes d’intérêt social, il conviendrait à présent de recourir à la Stakeholder Theory
Ethical investment is based on non-financial criteria: the investor expects a return on the investment while pursuing a non-material objective, based on the respect of certain values. Ethics bring a nuance, which impacts the set of rules for this type of investment. It establishes the content of the investment policy and requires financial intermediaries to inform investors adequately. It also forces them to ensure ethical compliance of the investment to its ending. Ethical investment, however, is not limited to this. By adopting a consequentialist approach, investors can engage with issuers to defend their values. From a theoretical point of view, this shareholder activism highlights the failure of traditional theories to define the purpose of companies. Because the concept of “intérêt social”, which the French doctrine struggles to define, leads to a deadlock, a cross-disciplinary approach, the Stakeholder Theory, should be preferred

Marcia Narine is an Assistant Professor of Law at St. Thomas University in Miami, Florida. She also consults on compliance and governance matters for MDO Partners in Miami, and on compliance program design, employment law, supply chain issues, and data protection for LRN. She has previously taught at University of Missouri-Kansas City, and prior to joining academia, she served as the Deputy General Counsel, Vice President Global Compliance and Business Standards, and Chief Privacy Officer of Ryder, a global Fortune 500 transportation and logistics company. She spent ten days in Cuba meeting with lawyers, business people, and others in June 2015 and has consulted with companies that wish to do business in Cuba.

This dissertation examines the compliance and performance of a large sample of faith based (religious) ethical funds - the Shari'ah-compliant equity funds (SEFs), which may be viewed as a form of ethical investing. SEFs screen their investment for compliance with Islamic law, where riba (conventional interest expense), maysir (gambling), gharar (excessive uncertainty), and non-halal (non-ethical) products are prohibited. Using a set of stringent Shari'ah screens similar to those of MSCI Islamic, we first examine the extent to which SEFs comply with the Shari'ah law. Results show that only about 27% of the equities held by SEFs are Shari'ah-compliant. While most of the fund holdings pass the business screens, only about 42% pass the total debt to total assets ratio screen. This finding suggests that, in order to overcome a significant reduction in the investment opportunity, Shari'ah principles are compromised, with SEFs adopting lax screening rules so as to achieve a financial performance. While younger funds and funds that charge higher fees and are domiciled in more Muslim countries are more Shari'ah-compliant, we find little evidence of a positive relationship between fund disclosure of the Shari'ah compliance framework and Shari'ah-compliance. Clearly, Shari'ah compliance remains a major challenge for fund managers and SEF investors should be aware of Shari'ah-compliance risk since the fund managers do not always fulfill their fiduciary obligation, as promised in their prospectus. Employing a matched firm approach for a survivorship free sample of 387 SEFs, we then examine an issue that has been heavily debated in the literature: Does ethical screening reduce investment performance? Results show that it does but only by an average of 0.04% per month if benchmarked against matched conventional funds - this is a relatively small price to pay for religious faith. Cross-sectional regressions show an inverse relationship between Shari'ah compliance and fund performance: every one percentage increase in total compliance decreases fund performance by 0.01% per month. However, compliance fails to explain differences in the performance between SEFs and matched funds. Although SEFs do not generally perform better during crisis periods, further analysis shows evidence of better performance relative to conventional funds only during the recent Global Financial Crisis; the latter is consistent with popular media claims.

Thesis (MPH)--University of Limpopo, 2010.
Background The National Health Research Ethics Council (NHREC) of South Africa (SA) is mandated to oversee health research ethics activities within the country. The oversight role is achieved through registration and auditing of Health Research Ethics committees (RECs). This study indicates that 22 RECs are registered with the NHREC. Purpose This study examines compliance levels of registered RECs with the SA DOH national health research ethics guidelines regarding composition and operational procedures as well as highlight commonalities and differences. Methods Secondary data of 22 RECs registered with NHREC were used to examine the level of compliance related to composition and operational procedures disaggregated by REC. Data were processed using Statistical Package for Social Scientists (SPSS). Categories of systematic compliance, non-systematic compliance and non-compliance were used to determine RECs compliance levels with the standards specified in the DOH national ethics guidelines in research. Results Registered RECs in South Africa have an average membership of 16 ranging from 6 to 35. The RECs membership on gender has a 6% marginal difference and is dominated (68%) by scientists or clinicians. Majority (82%) of RECs have lay persons and 77% legal representatives. Eighty six percent of RECs xvi complied with operational procedures as stipulated by DOH national health research ethics guidelines. Conclusions Most RECs in SA registered with NHREC have a functional structure and are well organized. However, RECs demonstrated a non-systematic compliance with composition and procedures of DOH national guidelines. Most RECs based at public hospitals, government department and private organizations experienced high variations. Disparities related to gender, professional identity, legal and lay representations are noticeable and could be easily addressed.

This research examined the legal nature of the presumption of guilt created by section 235(2) of the South African Tax Admiration Act and considered whether or not its practical application violates the taxpayer’s fundamental right contained in section 35(3) of the Constitution, which gives every accused taxpayer the right to a fair trial, including the right to be presumed innocent. The research also provided clarity on the constitutionality of this presumption because it has been widely criticised for unjustifiably violating the taxpayer's constitutional right to a fair trial. The conclusion reached is that the presumption created by section 235(2) of the Tax Administration Act constitutes an evidentiary burden rather than a reverse onus. It does not create the possibility of conviction, unlike a reverse onus where conviction is possible, despite the existence of a reasonable doubt. Therefore, it does not violate the accused taxpayer’s the right to a fair trial and the right to be presumed innocent and hence it is constitutional. Accordingly, the chances that the accused taxpayer will succeed in challenging the constitutionality of section 235(2) of the Act are slim.

It gives us great pleasure to introduce you to our fourth edition of the Compliance Elliance Journal (CEJ). We are particularly pleased of a significant innovation, which accompanies our new edition. From now on the CEJ has an Advisory Board, consisting of Derek Six (Compliance Manager at DAW Group, Germany), Marcus Traut (Attorney at and Owner of Anwaltskanzlei Marcus Traut, Germany) and Kenneth Tung (Co-Founder and Chief Strategy Officer at In-Gear Legalytics Limited, China). We are glad that they are willing to support CEJ by their pushing ideas, suggestions and contributions. Thank you for deciding to join CEJ.

Problem: Do ethical investments perform better than conventional investments? Purpose: To evaluate whether Shariah-compliant indexes and/or socially responsible indexes can improve financial performance of an investment portfolio. Sub-problem: What kind of relationship exists between socially responsible investments and faith-based investments, represented by Shariah-compliant investments? Sub-purpose: To discover how two types of ethical investments, socially-responsible and Shariah-compliant, are related. Method: Quantitative study, covering three types of investment styles of four index families during the period from 2000 until 2011. Financial performance evaluation through the Sharpe ratio, Treynor ratio and Jensen’s alpha. Conclusions: Conventional, socially responsible, and Shariah-compliant indexes do not have any significant differences in financial performance on a global basis. However, Shariah-compliant indexes could slightly over-perform conventional and socially responsible indexes during financial downturns. In the same time socially responsible indexes were noticed to be the most volatile during the whole period of study, to compare with conventional and Shariah-compliant. Regarding relationships, high correlations were found between ethical indexes, as well as between ethical and conventional indexes.

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics
Ethically correct business decisions and the respect for applicable laws and regulations have become in demand for regulators and supervisors, but especially for the general public. For those behaviors to happen, compliance culture is an essential requirement. Through survey research, we prove the existence of a relationship between the workers’ level of compliance culture and their hierarchical position, which may indicate communication problems between hierarchies. This area is also given a comprehensive outlook, as the globalization process combined with financial regulatory reforms lead multinational corporations to a more challenging equilibrium between their compliance departments’ actions and budgets.

Abstract : Since at least the 1980's, a growing number of companies have set up an ethics or a compliance program within their organization. However, in the field of study of business management, there is a paucity of research studies concerning these management systems. This observation warranted the present investigation of one company's compliance program. Compliance programs are set up so that individuals working within an organization observe the laws and regulations which pertain to their work. This study used a constructivist grounded theory methodology to examine the process by which a specific compliance program, that of Siemens Canada Limited, was implemented throughout its organization. In conformity with this methodology, instead of proceeding with the investigation in accordance to a particular theoretical framework, the study established a number of theoretical constructs used strictly as reference points. The study's research question was stated as: what are the characteristics of the process by which Siemens' compliance program integrated itself into the existing organizational structure and gained employee acceptance? Data consisted of documents produced by the company and of interviews done with twenty-four managers working for Siemens Canada Limited. The researcher used QSR-Nvivo computer assisted software to code transcripts and to help with analyzing interviews and documents. Triangulation was done by using a number of analysis techniques and by constantly comparing findings with extant theory. A descriptive model of the implementation process grounded in the experience of participants and in the contents of the documents emerged from the data. The process was called "Remolding"; remolding being the core category having emerged. This main process consisted of two sub-processes identified as "embedding" and "appraising." The investigation was able to provide a detailed account of the appraising process. It identified that employees appraised the compliance program according to three facets: the impact of the program on the employee's daily activities, the relationship employees have with the local compliance organization, and the relationship employees have with the corporate ethics identity. The study suggests that a company who is entertaining the idea of implementing a compliance program should consider all three facets. In particular, it suggests that any company interested in designing and implementing a compliance program should pay particular attention to its corporate ethics identity. This is because employee's acceptance of the program is influenced by their comparison of the company's ethics identity to their local ethics identity. Implications of the study suggest that personnel responsible for the development and organizational support of a compliance program should understand the appraisal process by which employees build their relationship with the program. The originality of this study is that it points emphatically that companies must pay special attention in developing a corporate ethics identify which is coherent, well documented and well explained.
Résumé : La présente recherche porte sur les systèmes de gestion connus sous l’appellation de « programme de conformité » et « programme d’éthique ». Plus particulièrement, elle étudie le processus par lequel un programme de conformité a été mis en place au sein d’une entreprise multinationale allemande œuvrant au Canada : Siemens Canada Limitée. Elle propose un modèle qui décrit le processus par lequel cette compagnie a implanté un programme de conformité au sein de son organisation. Dans le cadre de cette étude, un programme de conformité est conçu comme étant un système de gestion. Il s’agit donc d’un ensemble de processus, mis en place par une organisation, qui sont reliés ensemble et qui fonctionnent afin d’atteindre un même but. Dans le cas des programmes de conformité, ce but comporte deux volets : a) voir à ce que les individus travaillant au sein d’une organisation respectent les lois et règlements relatifs à leur travail, et b) énoncer un ensemble de normes d’ordre éthique et voir à ce qu’elles soient bien comprises au sein de l’organisation afin qu’elles puissent servir de guide lors de prises de décisions concernant des sujets possédant un enjeu d’ordre éthique. L’historique des programmes de conformité remonte, selon Head (1997), à la fin des années 1940. Initialement, les programmes tenaient surtout compte des lois antitrust et se développaient à mesure que de nouvelles dispositions légales étaient adoptées par les gouvernements. Toutefois, ils ont pris des caractéristiques plus contemporaines à partir des années 1980 suite à deux événements. Le premier était la mise en place d’un programme développé par un groupe réunissant de trente-deux entreprises réunies sous l’appellation de « Defense Industry Initiative on Business Ethics and Conduct » (DII). La justification de ce regroupement était de promouvoir un programme servant à convaincre le législateur qu’il était inopportun d’adopter de nouvelles réglementations puisque les compagnies avaient pris les mesures nécessaires afin d’assurer la conformité de leurs agissements avec les lois. La deuxième était l’introduction des « U.S. Federal Sentencing Guidelines » ; un ensemble de règles constituant une procédure uniforme servant à déterminer la peine à imposer aux organisations reconnues coupables d’un crime. Ces règles ont, en quelque sorte, incité les entreprises à adopter des programmes de conformité. Quant aux programmes d’éthique, leur historique remonte, selon Rasberry (2000) également aux deux mêmes développements mentionnés précédemment. Le premier département d’éthique au sein d’une entreprise aurait été mis sur pied vers 1985 par des compagnies du groupe DII. Les individus travaillant au sein de ces départements étaient désignés comme des « consultants en éthique ». La prolifération de ces départements a amené ces individus à fonder, en 1992, l’association connue à l’époque sous le nom de « Ethics Officer Association. » Les études portant sur les programmes de conformité ou les programmes d’éthique sont rares. Les quelques articles sur le sujet décrivent très peu leur fonctionnement ou comment ils ont réalisé leur mis en œuvre. Cette situation de disette documentaire s’explique par la réticence des compagnies à accueillir une étude de leur programme. Elles ne se sont pas à l’aise avec l’idée qu’un agent externe, sur qui elles n’ont aucun contrôle, effectue un examen de leurs opérations, surtout celles ayant un contenu délicat. Une exception à cette tendance générale est la compagnie Siemens qui a accepté de participer à la présente étude portant sur son programme de conformité. Le projet de recherche initialement proposé par le chercheur à Siemens visait à évaluer l’efficacité de leur programme de conformité. Toutefois, après examen de documents fournis par la compagnie, il s’est avéré qu’elle avait déjà effectuée une telle démarcher. Répéter cet exercice n’aurait servi qu’à infirmer ou corroborer les données qu’elle avait déjà en main. Au cours de discussions subséquentes avec le gestionnaire responsable de la conformité, ce dernier indiqua que la compagnie ne rencontrait aucun problème de gestion avec son programme. Sans problème managérial apparent, il indiqua qu’il serait tout de même intéressé à ce que le chercheur lui trouve quelque chose, une caractéristique ou une information, que la compagnie ignore à propos de son programme de conformité. Cet état de fait fut le point de départ de la présente recherche. Dans un premier temps, le chercheur proposa à la compagnie que la recherche porte sur le développement du programme de conformité. Toutefois, en cours de l’étude, le chercheur a dû modifier sa question de recherche en sa forme définitive et qui s’énonce comme suit : quelles sont les caractéristiques du processus par lequel le programme de conformité développé par Siemens a été intégré dans la structure organisationnelle existante et a gagné l’acceptation des employés ? Pour répondre à cette question, la présente étude a été menée selon une orientation constructiviste, utilisant la méthodologie de la théorisation enracinée. Elle a examiné le processus par lequel un programme de conformité spécifique, celui de Siemens Canada Limitée, a été mis en œuvre à travers l’ensemble de son organisation. En conformité avec les préceptes de cette méthodologie, elle ne fut pas menée en concordance avec un cadre théorique précis. Elle a plutôt procédé en tenant compte de certains construits théoriques qui ressortaient de la littérature dans le domaine de l’éthique et de l’éthique des affaires. Ces construits ont été utilisés strictement en tant que points de référence et non pas en tant que cadre théorique. Les données colligées au cours de l’étude provenaient de documents produits par l’entreprise et aussi des entrevues réalisées avec vingt-quatre gestionnaires travaillant pour Siemens Canada Limitée. Le chercheur a utilisé le logiciel QSR-Nvivo afin d’effectuer le codage des documents examinés ainsi que les transcriptions des entrevues. Le logiciel a également servi lors de l’analyse de l’ensemble des données. Quant à la triangulation, celle-ci a été effectuée en recourant à un certain nombre de techniques d’analyse et en comparant les découvertes (terme utilisé ici à la place de « résultats » afin de conserver le caractère qualitatif de l’étude) avec la théorie existante contenue dans la littérature académique. La description du processus de mise en œuvre du programme de conformité fournie par le chercheur ne provient pas d’un modèle préconçu provenant de la littérature traitant soit de l’éthique des affaires, soit des programmes de conformité. Le vocabulaire utilisé pour décrire le processus correspond soit à des mots utilisés par les individus participant à l’étude, ou des mots choisis par le chercheur qu’il estimait pouvaient résumer les idées exprimées par les participants. Ainsi, le modèle descriptif et le vocabulaire utilisé pour l’expliquer émergent de l’analyse des données. Le modèle descriptif du processus de mise en œuvre du programme de conformité émerge de l’expérience des participants et du contenu des informations trouvées dans les documents. Le vocable utilisé pour désigner ce processus est celui de « remoulage » et représente la catégorie de base qui a émergé des données. Ce processus principal est composé de deux sous processus : le premier désigné comme étant de l'« embedding » (incrustation) et le second désigné comme « appraisal » (appréciation). Le processus de remoulage intègre un nouvel élément structurel, le programme de conformité, dans la structure organisationnelle déjà existante. Toutefois, la particularité de ce processus est de parvenir à transformer la fibre constitutive de la structure organisationnelle sans modifier la structure en tant que telle. En quelque sorte, le « moule » initial est préservé, mais en le « remoulant », avec l'apport du programme de conformité, la compagnie se transforme. Étant donné qu'il s'agit d'un remoulage par le biais d'un programme de conformité, le résultat de tout cet effort doit se manifester, d'une part, par l'adoption, par les employés, de l'identité éthique promue par la compagnie et, d'autre part, par leur utilisation efficiente et constante des outils et des procédures rattachés au programme. Ce résultat à deux volets est atteint à la condition que les deux sous processus, soit ceux d'« embedding » et d'« appraising », parviennent à persuader les individus à être favorablement disposé à agir de façon concordante. Dans le cas de Siemens Canada Limitée, le processus de remoulage implique trois groupes distincts d'acteurs : le personnel corporatif mondial situé en Allemagne, le personnel canadien rattaché spécifiquement à la fonction de la conformité et, finalement, les employés à qui le programme a été présenté et qui doivent suivre les nouvelles procédures. Le personnel corporatif mondial et le personnel canadien à la conformité sont les maîtres du sous-processus d'« embedding ». Le groupe corporatif mondial est impliqué au développement du programme, à sa transmission aux entités régionales, et à la surveillance de son déploiement. Toutefois, les données recueillies au cours de cette étude ne permettent pas de fournir une description plus détaillée de leur travail. Le groupe du personnel canadien à la conformité devait voir à la diffusion du programme à l'échelle du Canada. Il devait fournir une formation aux employés et fournir une rétroaction au niveau corporatif quant aux résultats. Dans leur cas également, les données ne permettent pas une description plus détaillée de leur travail. Le troisième groupe d'acteurs, les employés, est principalement impliqué dans le sous-processus d'« appraising ». Ce groupe est composé de gestionnaires et de personnel non managérial qui ont reçu la formation sur la conformité et a eu à appliquer les nouvelles procédures. La présente étude fournit une description détaillée du sous-processus « appraising ». Elle indique que les employés développent une appréciation du programme de conformité en considérant trois facettes. La première est en lien avec l'impact des changements apportés par le programme sur le quotidien vécu par les employés. À ce niveau, les employés apprécient le programme de conformité selon qu'il facilite leur travail ou qu'il le rend plus fastidieux. La deuxième facette est en lien avec la relation établie entre employés et le personnel rattaché à la conformité. À cet égard, les employés apprécient le programme de conformité selon le degré de collaboration et de confiance établi avec le personnel de conformité. La troisième facette identifiée est en lien avec l'identité éthique corporative. L'étude a identifié qu'une des composantes du programme de conformité est l'identité éthique corporative. Celle-ci est contenue et transmise par divers outils : tels que le code d'éthique, la déclaration de la mission de l'entreprise, la déclaration de la vision de l'entreprise, et autres. Or, les employés développent également une appréciation de cette identité éthique corporative par rapport à un référent particulier : l'identité éthique locale. L'étude indique que cette appréciation se fait selon deux ensembles de qualités. Le modèle décrit dans cette étude suggère qu'une société qui envisagerait de mettre en œuvre son propre programme de conformité devrait tenir compte des trois facettes du sous-processus « appraising ». L'étude suggère notamment que toute entreprise qui songe à développer un programme de conformité doit avoir un souci particulier quant à l'identité éthique de l'entreprise. Ceci est attribuable au fait que l'employé va s'identifier au programme de conformité et va l'accepter pourvu qu'il juge que l'identité éthique de l'entreprise et l'identité éthique locale s'accordent. Les découvertes de la présente étude devraient intéresser tout le personnel chargé de l'élaboration et le soutien organisationnel d'un programme de conformité. Ce personnel doit comprendre qu'une mise en œuvre réussie d'un programme de conformité n'est pas seulement conditionnelle à une bonne planification et à une bonne exécution. Elle est aussi dépendante des trois facettes contenues dans le sous-processus « appraising », tout particulièrement l'identité éthique corporative.

Debate and discussion about the ethics of business activities have been a longstanding and inherent part of capitalism. However, it was not until the latter part of the twentieth century that organisations in the Western world started to instigate practical programs and initiatives to improve and encourage ethical conduct. In the United States, growth of business ethics programs, and the development of business ethics as a recognized applied discipline for teaching, research and consulting, has been particularly significant. Consequently, many United States business ethics programs and influential guidelines or parameters for these initiatives, are emulated worldwide. The initial purpose of this thesis was to undertake research on business ethics programs in the United States, and to explore the way these initiatives shape the ethical responses and practices of the people who work within organisational settings. As the research endeavour was started from the situatedness of an another country and culture, the exact focus of the research was left open, with the intention that it would be refined depending on the nature of available and accessible opportunities in the United States. This thesis provides an account of the complex, nonlinear and evolving nature of this research and, the various anticipated and unanticipated research texts or subjects which emerged throughout this process. An insight from hermeneutic philosophy on the nature of understanding and interpretation, that of the hermeneutic circle, has been borrowed to frame the research process. This framing resonates with the interpretive and qualitative nature of the research engagement, and renders visible the prior understandings, horizons and presuppositions brought to the endeavour. The account of the research process and the findings is exploratory, textured and dissonant. It exposes some of the complexities and particularities of the methodological terrain of business ethics, and highlights distinctive 'conversations' between the researcher and the research texts. What emerges is an unusual account of business ethics programs in the United States, based particularly on the views, insights and activities of two different practitioner groups, integrally involved with efforts to institutionalise ethics. The most notable findings from these 'conversations' raise concerns about terminological discrepancies, conceptual divergence and confusion, and inconsistent and potentially limiting understandings of practitioner roles. These findings have both appraisive and transformative implications, in that they inform our judgements about how organisational or business ethics programs ought to be, and they infuse our understandings about how to best act to transform these initiatives.

The purpose of this qualitative study was to discover strategies that hospital administrators can use to obtain support from physicians as they pertain to corporate compliance, while still remaining accountable and loyal to healthcare organizations. By interviewing eight physicians and eight hospital administrators, the study sample was used to gather information on behaviors that influence and affect physician participation in corporate compliance programs. Using the grounded theory design of qualitative research was most appropriate for this study. The use of purposive sampling was most appropriate for this study and produced data for a comparative analysis. The comparative analysis allowed for the generation of a grounded theory by first extracting primary themes for the collected data. Twelve primary themes emerged from the content analysis, which produced four categories, producing a grounded theory, The Hospital Compliance Leader Theory. The hospital compliance leader theory indicates that hospital administrators can engage physicians in corporate compliance programs, while maintaining physician loyalty. To accomplish this, the healthcare leaders must incorporate each of the following: (a) use appropriate training programs while understanding the challenges the physicians face; (b) bridge the artificial gap between hospitals and physicians by educating physicians on the potential consequences the hospital faces because of noncompliance; (c) training physicians on corporate compliance, emphasizing the benefits to patient care with full support from the administrative leadership team; and (d) mandating physician compliance training and focusing the training on the greatest compliance risk areas.

Thesis (MA (Philosophy))--University of Stellenbosch, 2010.
ENGLISH ABSTRACT: This thesis entails a critical analysis of the concept of compliance. The latter can briefly be defined as rules and policies developed with regard to employee behaviour with the goal of controlling and monitoring unethical behaviour. This thesis presents a critical explication of compliance based on various levels of analysis. Firstly, this will be done by discussing the context of the historical development of compliance, stemming from and starting with the bureaucratization of the economy and the practical implementation thereof in business. The historical overview entails a discussion of the development of management models. This provides the context for explicating the problem that these management models are geared towards the restriction of the autonomous individual for the purpose of control. This is achieved through the removal of the individual agent’s responsibility over his/her work. The latter, however, elicits resistance from the employee which I discuss in terms of the implicit contract (between the employer and the employee). Initially, this problem of resistance was addressed by mechanization, but with the global shift towards a servicedriven economy such methods were no longer applicable. Moreover, this shift brought about the development and implementation of post-Fordist models of management, focused on human capital. It is then within this management model that compliance was developed as the most commonly used method of control. According to my argument then, compliance was initially implemented as a method of instilling ethical behaviour in business; however its practical application failed in achieving such promises. I argue that the reason for the failure of compliance pertains to the very definition thereof which does not make allowance for the individual moral agent. This is demonstrated by explicating the manner in which compliance is implemented, with specific reference to culture lag. This refers to the exponential growth of information and communication technology in which ethical measures to address the problems causes by the latter, could not develop with parallel speed. Compliance finds culture lag especially difficult to address, since the creativity of the individual moral agent that is cardinal to resolving the problem of culture lag, is not made allowance for in the structures of compliance. This is exacerbated by the importance given in the structures of compliance to controlling tacit knowledge, since the latter is increasingly considered as a form of capital within the service-driven economy. In the final instance, I argue that compliance stands directly opposed to the principles of ethics and as such fails to address the problem of unethical behaviour. A possible solution to this is considered when looking at ideas with reference to trust, self-respect and responsibility. The latter, in turn, yields a possible solution to the original problem, namely that the individual moral agent is not acknowledged in the structures of compliance, and in some cases even totally discarded.
AFRIKAANSE OPSOMMING: Hierdie tesis behels ‘n kritiese analise van die konsep van ‘compliance.’ Compliance kan in Afrikaans vertaal word as ‘inskiklikheid’ – maar word in ‘n besigheidskonteks gebruik om te verwys na die implementering van ‘n stel reëls, of ‘n spesifieke beleid, wat daarop gemik is om onetiese gedrag van werknemers te monitor en te beheer. Hierdie tesis bied ‘n kritiese ondersoek van ‘inskiklikheid,’ gegrond op verskillende vlakke van analise, wat insluit die historiese ontwikkeling van ‘inskiklikheid’, die burokratisering van die ekonomie, en die praktiese implikasies daarvan vir besigheid. In die historiese oorsig val die klem op die ontwikkeling van bestuursmodelle. Dit verleen ‘n konteks aan die probleem dat al die betrokke bestuursmodelle daarop gemik was om die outonomie van die individu te beperk, en daardeur beter beheer oor sy/haar aksies te verkry. Dit is gedoen deur die individu in die werksopset van sy/haar verantwoordelikheid te ontneem. Dit het egter die teenreaksie van weerstand by werknemers ontlok, wat bespreek word in die konteks van die implisiete kontrak (tussen werkgewer en werknemer). Hierdie probleem van weerstand, is aanvanklik deur toenemende meganisasie aangespreek. Maar in die konteks van die globale oorgang na 'n meer diens-gedrewe ekonomie, was meganisasie nie meer 'n volhoubare oplossing nie. Verder, binne 'n diens-gedrewe ekonomie word idees van menslike kapitaal op prys gestel, soos in die bestuursmodel wat hierdie fase kenmerk, naamlik ‘post-Fordism’. Dit is binne hierdie konteks dat inskiklikheid ontwikkel het as die algemeenste manier waarop beheer oor werkers uitgeoefen word. Volgens my argument is inskiklikheid aanvanklik ge-implementeer as ‘n metode om etiese gedrag binne ‘n besigheidskonteks te handhaaf. Inskiklikheid het egter nie aan hierdie verwagting voldoen nie. Die rede hiervoor is dat inskiklikheid teenstrydig is met die konsep van die individuele morele agent. Dit word duidelik as die wyse waarop dit ge-implementeer word, ondersoek word, spesifiek aan die hand van die voorbeeld van die ‘kultuurgaping’ [‘culture lag’]. Laasgenoemde verwys na die gaping tussen nuwe tegnologie en etiese respos wat ontstaan as gevolge van die eksponensiële groei in kommunikasie- en informasietegnologie en die oënskynlike onvermoë van besighede om dit in hul etiese beleid aan te spreek. Bydraend tot die probleem is dat die kreatiwiteit van die individuele morele agent wat voortdurend benodig benodig word om hierdie gaping te oorkom, nie in die strukture van inskiklikheid erken word nie. Dit is veral belangrik, inaggenome die toenemende belangrikheid wat in die strukture van inskiklikheid verleen word aan die beheer van implisiete kennis [‘tacit knowledge’], omdat dit in binne die diensgedrewe eknomie toenemend as kapitaal beskou kan word. In die laaste instansie argumenteer ek dat ‘inskiklikheid’ direk teenstrydig is met die beginsels van etiek, en misluk dit as ’n metode om die probleem van ‘culture lag’ sowel as ander kwessies op te los. ’n Mootlike oplossing word ondersoek waneer idees rondom vertroue, self-respek en verantwoordelikheid verken word. Met verwysing na laasgenoemde is dit moontlik om die oospronklike rede vir weerstand aan te spreek, naamlik dat die individuele morele agent deur ‘inskiklikheid’ oor die hoof gesien word, en dit selfs in sekere opsigte heeltemal agterweë gelaat word.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
Fraud is a systemic phenomenom that provokes ruptures in the social tissue and massive damages to private and governmental organizations, and, ultimately, to the citizens. The literature about this phenomenom is still polemic in the matter of concepts and indicators. The possible indicators are necessarily indirect, and must be handled with caution. To deal with the theoretical and measuring difficulties, this work proposes to study the fraud phenomenom in the dimension of the individual's moral perception, with the goal of stimulating the development of compliance programs that aim to mitigate the risk and control fraud in organizations, through formal instruments and culture related actions. The purpose of this work is to deepen the knowledge about the factors that influence the individual's decision to commit fraud in private organizations, as well as to evaluate the results of the implementation of compliance programs on the moral perception of the individuals from these organizations. The theoretical referential is centered in a conceptual review about fraud, having as theoretical base the Fraud Triangle (CRESSEY, 1953) and compliance tools. The research is based in secondary data provided by ICTS Global, an international company specialized in risk reduction. The data consists in a non-probability convenience sampling, conducted between 2004 and 2008, with employees and candidates of 74 private companies in Brazil. The final number of individuals researched was 7,574. Because it was an exploratory type of research, many different statistic tests were made, based on nine indicators of moral perception from the Analysis of Adherence to Ethics index (AAE). The data obtained by the research indicates that there is a fragility of the ethical principles in the root of the fraud, although the context (or the situational pressure) and the opportunity are combined in the production of acts of corruption or in conformity. It also indicates that the compliance tools do not hinder the problematic of fraud, but its inexistence strengthens this phenomenom
Fraude é um fenômeno sistêmico que provoca rupturas no tecido social e vultosos prejuízos às organizações governamentais e privadas e, em última instância, ao cidadão. A literatura sobre esse fenômeno ainda é polêmica quanto aos conceitos e indicadores. Os indicadores possíveis são obrigatoriamente indiretos e devem ser utilizados com cuidado. Para lidar com as dificuldades teóricas e de mensuração, propõe-se estudar o fenômeno da fraude na dimensão da percepção moral do indivíduo, com intuito de estimular o desenvolvimento de programas de compliance visando mitigar o risco e controlar a fraude nas organizações, por meio de instrumentos formais e de ações relativas à cultura. O objetivo deste trabalho é aprofundar o conhecimento de fatores que influenciam a decisão do indivíduo no cometimento de fraude em organizações privadas e avaliar os resultados da implantação de programas de compliance na percepção moral dos indivíduos destas organizações. O referencial teórico concentrou-se na revisão conceitual sobre fraude, tendo como base teórica o Triângulo da Fraude (CRESSEY, 1953) e ferramentas de compliance. A pesquisa está baseada em dados secundários cedidos pela ICTS Global, empresa internacional especializada na redução de riscos. Trata-se de uma amostra não probabilística por conveniência, realizada entre os anos de 2004 e 2008, com funcionários e candidatos de 74 empresas privadas situadas no Brasil, em que número final de indivíduos pesquisados totalizou 7.574. Por se tratar de uma pesquisa de tipo exploratória, realizaram-se diversos testes estatísticos baseados em nove indicadores de percepção moral do índice de Análise de Aderência à Ética (AAE). Os dados obtidos com a pesquisa indicam que, na raiz da fraude, está a fragilidade dos princípios éticos; entretanto, o contexto (ou, pressão situacional) e a oportunidade se combinam na produção de atos corruptos ou em conformidade, em que ferramentas de compliance não estancam a problemática da fraude, mas sua inexistência fortalece esse fenômeno

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Globalization brought with it positive and negative effects and, among the negative effects, it was possible to observe the companies' search for profit at any cost, even if, for that, there was violation of labor rights, environmental impacts, discrimination, unfair competition, misleading advertising , etc. However, in recent years, a paradigm shift has begun to emerge, both from consumers and stakeholders, who are increasingly looking for ethical, transparent and accountable products and companies.This paradigm shift forced companies to change their profile and reinvent themselves, otherwise it would lose its reputation, a very important factor for business sustainability. It is irrefutable that companies seek the profit necessary for their maintenance, however, this can no longer be the main factor, that is, companies should also observe ethical standards, transparency, social responsibility in order to comply with praise The corporate social function. Thus, the problem that the research faces is whether compliance would be the appropriate tool for the company to fulfill its social function without losing the much needed profit for its maintenance. So, in order to respond to the present questioning, the research, through the hypothetical-deductive method, seeks to address the emergence of the company, as well as the forms of companies accepted by Brazilian law. Subsequently, it seeks to analyze ethics, transparency, social responsibility as forms of corporate sustainability, and, finally, to enter the subject of compliance, object of this work. In response to the problem, it is understood that compliance will allow the company to trace a successful trajectory with ethics and transparency.
A globalização trouxe consigo efeitos positivos e negativos e dentre os efeitos negativos, pôde ser observado a busca das empresas pelo lucro a qualquer custo, ainda que, para isso, houvesse violação de direitos trabalhistas, impactos ambientais, discriminação, concorrência desleal, propaganda enganosa, etc. No entanto, nos últimos anos começou a surgir uma mudança de paradigma tanto por parte dos consumidores, quanto pelos stakeholders que, buscam cada vez mais produtos e empresas éticas, transparentes e responsáveis. Essa mudança de paradigma obrigou as empresas a mudarem seu perfil e se reinventar, caso contrário, perderia sua reputação, fator esse muito importante para a sustentabilidade empresarial. É irrefutável que as empresas buscam o lucro necessário à sua manutenção, no entanto, isso não pode mais ser o fator principal, ou seja, as empresas também deverão observar os padrões éticos, a transparência, a responsabilidade social, a fim de cumprir com louvor a função social empresarial. Dessa forma, a problemática que a pesquisa enfrenta é se o compliance seria a ferramenta adequada para a empresa cumprir sua função social sem deixar de auferir o lucro tão necessário à sua manutenção. Assim, com o intuito de responder ao presente questionamento, a pesquisa, por meio do método hipotético-dedutivo, busca abordar o surgimento da empresa, assim como as formas de empresas aceitas pelo Direito brasileiro. Posteriormente busca analisar a ética, a transparência, a responsabilidade social como formas de sustentabilidade empresarial para, finalmente adentrar ao tema compliance, objeto do presente trabalho. Em resposta à problemática, entende-se que o compliance permitirá à empresa traçar uma trajetória de sucesso com ética e transparência.

This study examined whether Australian public relations and communication practitioners enact an organizational conscience role through their involvement in the organizational value-setting process. Thirty communication practitioners from 26 large organizations in Melbourne and Sydney were interviewed between May 2004 and May 2005 to ascertain and discuss their involvement in organizational value setting. Using semi-structured in-depth interviews to gather data and then applying a multiple perspective approach in its thematic data analysis, the research found that most respondents were involved in organizational value setting albeit at different stages of the process. In analysing the nature of the respondent's involvement in the process along with individual and organizational factors, three roles emerged namely, the agent of critical conscience, the agent of concertive control, and the agent of corporate compliance. However the results suggest that most respond ents enacted primarily the concertive control and corporate compliance agency roles. The study also found that the predominant managerial/functionalist perspective constrains practitioners from enacting the conscience leadership role. In exploring the practitioners' ability to influence organizational members, findings support recent studies that membership in the dominant coalition does not necessarily give public relations/communication practitioners power and influence. Rather, direct access to the CEO, expertise, performance and personality were found to be the key ingredients to the individual communication practitioners' organizational influence. Findings also reveal that public relations/communication practitioners preferred to participate but not drive the organizational value-setting process. In using a multiple perspective approach to study public relations roles, this study provides empirical basis for identifying potential leadership roles for public relations/communication practitioners and for suggesting an extension of the manager-technician role typology. The study calls for public relations/communication practitioners to enact a critical conscience agent role as part of finding a meaningful, ethical and socially responsible practice. This study proposes that critical thought and dialectical inquiry be embedded within the public relations/communication practitioner's role and public relations education.

This study is a response to the dilemma of poor service delivery or the lack thereof. In this regard, this study posits the professionalisation of local government as part of the solution. The focus is on the administrative arm of local government, which is the major conduit for service delivery. Professionalisation of local government is a broader theme. For the present purposes, focus will be devoted to the competency component which entails attracting qualified personnel competent to discharge local government responsibilities. However, it is not limited to attracting already competent and professional staff. It also entails developing the skills of existing staff. This definition, in essence, relates to qualification through training, learning and specialisation.11 In essence, professionalisation of local government ensures that all employees act and behave in a professional way. In this regard, this study seeks to identify the competency standards set by the legislative framework and then explore the legal avenues for enforcing compliance, by the municipal administration, with such standards. This requires one to look at and answer the following questions: What constitutes municipal staff?
What is the content of the competency framework in question?
What are the enforcement mechanisms currently in place?
Whose role is it to enforce compliance with the competency framework?
Broadly speaking, enforcement can take two forms: hard enforcement and soft enforcement. The hard form of enforcement relates to giving incentives for compliance with the competency framework and dismissal for non-compliance. Softer enforcement, in turn, relates to correction and monitoring.

A fraude nos negócios do âmbito empresarial causa temor para a alta direção das organizações, devido à complexidade e ao dinamismo dos processos corporativos, que ensejam ao descontrole da ética de responsabilidade. Contudo, as agências reguladoras, juntamente com as entidades de fiscalização e padronização, bem como os órgãos de repressão aos crimes de corrupção, estão promovendo a integridade nas empresas através das exigências da governança corporativa na administração, com foco na lisura e competência da gestão. Nesse contexto, o sistema de compliance tem função essencial para assegurar a conformidade com as determinações legais, e colaborar na implementação de controles efetivos que aprimoram os fundamentos da governança. Diante disso, esta pesquisa buscou avaliar os sistemas de compliance alinhados com a governança corporativa, utilizados nas empresas de capital aberto e com ações na BM&F Bovespa, localizadas na Região da Serra Gaúcha. Para desenvolver esta pesquisa qualitativa de natureza exploratória, foi realizado um estudo bibliográfico preliminar sobre o tema, a fim de identificar os principais conceitos e encontrar um instrumento válido para a coleta de dados. Destarte, foram realizadas entrevistas com os profissionais especializados das empresas selecionadas, utilizando-se de instrumento semiestruturado definido a priori embasado no Programa Pró-Ética do CGU, e utilizado o procedimento de triangulação com os dados secundários e restritos que foram disponibilizados para a análise, discussão e validação das informações. Os resultados obtidos revelam que as empresas se utilizam do compliance para estabelecer o rigor necessário, a fim de atender tanto as diretrizes internas para a governança corporativa, quanto às normas e leis em vigor. Contudo, a governança corporativa isolada contém técnicas inerentes aos princípios das boas práticas conceituadas pelo IBGC, com o propósito de responder às necessidades de cumprimento às regras de integridade nos negócios, porém com menos rigidez em relação ao compliance. Desse modo, foi possível desenvolver o diagrama conceitual que sintetiza de forma empírica as interações dos mecanismos de compliance com a governança corporativa, fundamentado pelos conceitos teóricos, a fim de constatar a relevância da implementação do sistema de compliance para sustentar com efetividade os princípios da governança corporativa e garantir a ética empresarial.
Fraud in business causes fear for the top management oversight of organizations, due to the complexity and dynamism of corporate processes, which lead to a lack of control of the ethics of responsibility. However, regulatory agencies, along with oversight and standardization bodies, as well as corruption crackdown bodies, are promoting corporate integrity through the requirements of corporate governance in management, with a focus on management readiness and competence. In this context, the compliance system has a key role to ensure compliance with legal requirements, and to collaborate in the implementation of effective controls that improve the fundamentals of governance. Therefore, this research aimed to evaluate compliance systems aligned with corporate governance, used in publicly traded companies and with shares in BM & F Bovespa, located in the Serra Gaúcha Region. In order to develop this qualitative research of an exploratory nature, a preliminary bibliographic study on the subject was carried out in order to identify the main concepts and to find a valid instrument for the data collection. Thus, interviews were conducted with the specialized professionals of the selected companies, using a semistructured instrument defined a priori based on the Pro-Ethics Program of the CGU, and used the triangulation procedure with the secondary and restricted data that were made available for the analysis, discussion and validation of information. The results show that companies use compliance to establish the required rigor in order to comply with both the internal guidelines for corporate governance and the rules and laws in force. However, isolated corporate governance contains techniques inherent in IBGC principles of good practice, in order to respond to compliance requirements to business integrity rules, but with less rigidity in relation to compliance. In this way, it was possible to develop the conceptual diagram that empirically synthesizes the interactions of compliance mechanisms with corporate governance, based on theoretical concepts, in order to verify the relevance of the implementation of the compliance system to effectively support the principles of governance corporate ethics and ensure business ethics.

Mestrado em Finanças
O objetivo principal desta dissertação é avaliar as atitudes dos brasileiros em relação à ética da evasão fiscal e, num segundo nível, analisar a influência de diversas variáveis sociodemográficas na ética fiscal. O estudo da ética no Brasil é relevante, dados os inúmeros casos mediáticos na media mundial envolvendo corrupção e evasão fiscal, como a operação Lava Jato, a operação dos Zelotes, entre outros. Por forma a analisar este importante tópico, foi efetuado um questionário sobre temas como a economia paralela, a moral tributária, confiança nas instituiçoes e ética fiscal. A amostra incidiu sobre 227 inquiridos de variadas áreas profissionais, nomeadamente da área financeira, área juridica, marketing, saúde, entre outros. Os resultados obtidos indicam a existência de um elevado nível de ética fiscal dos contribuintes brasileiros. Foi possível concluir que a idade e o género são fatores determinante para o nível de ética fiscal, com as mulheres e os individuos entre os 30 e os 44 anos a apresentarem os maiores niveis de ética, respetivamente, o que vai de acordo com a maioria da literatura analisada nesta dissertação. O presente estudo permitiu igualmente concluir que os empregados por conta de outrem apresentam os maiores niveis de ética fiscal. Por outro lado, não foi possível constatar diferenças entre pessoas religiosas e não religiosas em relação ao seu nível de ética fiscal. De forma a ter uma imagem mais completa da ética fiscal no Brasil, seria interessante alargar a amostra, incluindo pessoas com diferentes níveis de escolaridade, por exemplo.
The main objective of this dissertation is to assess the attitudes of Brazilians towards the ethics of tax evasion and on a second level to analyze the influence of several socio-demographic variables on tax ethics. The study of tax ethics in Brazil is relevant, given the numerous cases involving corruption and tax evasion, such as the Operação Lava Jato, Operação dos Zelotes, among others. To analyze this important topic, a questionnaire was carried out on topics such as the shadow economy problem, tax morals, institutional confidence and tax ethics. The sample consisted of 227 respondents from various professional areas, including finance, legal, marketing, health, among others. The results obtained indicate the existence of a high level of tax ethics among Brazilian taxpayers. It was possible to conclude that age and gender are determining factors for the level of tax ethics, with women and individuals between 30-44 years old presenting the highest levels of ethics, respectively. The study also concluded that non-self-employed people possess the highest levels of tax ethics. On the other hand, it was not possible to ascertain differences between religious and non-religious people concerning their level of tax ethics. It would be interesting to expand the sample, by including people with different educational levels, for example, as a way of completing the study of the tax ethics of Brazilian taxpayers.
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Mestrado em Finanças
O principal objetivo deste trabalho é avaliar as atitudes dos funcionários da banca em relação à ética na evasão fiscal. O estudo da ética nos funcionários da banca é particularmente relevante, dado que, desde a crise de 2008, a confiança no setor ainda não foi totalmente recuperada, particularmente em Portugal, devido a vários casos recentes de falências e de pessoas que perderam as suas poupanças em virtude a más práticas bancárias. De forma a abordar esta questão, foi construído um questionário, com base na literatura e em estudos anteriores, e aplicado a funcionários de uma instituição bancária que opera em Portugal. Este questionário aborda várias questões como ética fiscal, moral tributária, evasão fiscal e cumprimento fiscal, sendo a amostra constituída por 71 observações. Os resultados apontam para a existência de um elevado nível de ética fiscal nos funcionários da banca. O estudo não permitiu constatar que as pessoas mais velhas apresentam um maior nível de ética relativamente à evasão fiscal. Por outro lado, as mulheres não apresentaram níveis mais elevados de ética fiscal do que os homens. Não foram encontradas diferenças entre pessoas religiosas e não religiosas em relação ao seu nível de ética fiscal. De forma a ter uma imagem mais completa da ética fiscal no sistema bancário português, seria interessante alargar a amostra a nível nacional, com o acesso às respostas dos funcionários das maiores instituições bancárias em Portugal.
The main objective of this paper is to assess the attitudes of banking employees on the ethics of tax evasion. The study of the ethics on banking employees is particularly relevant,given that, since the 2008 crisis, the confidence in the sector has not been fully recovered, particularly in Portugal, due to several recent cases of bankruptcy and people who have lost their lifesavings due to malpractices in the banking industry. To address this issue, a survey was designed, based on the tax ethics literature and previous studies, and administered to banking employees from a bank institution operating in Portugal. The survey addresses several issues like tax ethics, tax morals, tax evasion and tax compliance and the sample obtained consisted of 71 observations. The results point to the existence of a high level of tax ethics on banking employees. The study didn?t found older people to be more ethical in their attitudes towards tax evasion, while women did not present higher levels of tax evasion than men. There were not found differences on the ethics towards tax evasion between religious and non-religious people. In order to construct a more complete picture of ethics in the Portuguese banking system, it would be interesting extending this survey at a national level with access to employees of the biggest bank institutions operating in Portugal.
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As modern gender movements shift our cultural norms, the literature describing Title IX suggests possibly concerning trends in both hiring and policy. Many university administrations and recent legislation have promoted a defensive, legal-minded and objective approach to handling Title IX cases. Since the April 2011 Dear Colleague Letter, which delivered a mandated timeframe and eased the burden of evidence, the number of cases the Office for Civil Rights have grown significantly. The number of cases continues growing despite huge increases in labor hours and financial resources being diverted to Title IX enforcement. In contrast, research has demonstrated that education, such as bystander training is a proven deterrence to campus sexual assault. By prioritizing investigation and limiting compliance officers legally acceptable options, we have perhaps shifted officers time away from actions which might lead to more positive outcomes including reducing the overall campus-wide criminal incidence frequency.

This qualitative case study was designed to explore how higher education compliance officers learn to manage new requirements in a dynamic regulatory environment. The site for the study included private and public colleges and universities in the northeastern part of the U.S. The primary sources of data were in-depth interviews with nineteen Title IX compliance officers supplemented by an extensive review of relevant documents.

Key findings that emerged include: (1) A majority of compliance officers defined the need to interpret new regulations with general counsel before communicating resulting changes to stakeholders. (2) All regulators learn through informal learning means; dialogue and critical reflection were universally reported as the most frequent pathways by which regulators made meaning of new regulations. (3) Most compliance officers described sharing information with peers as most helpful to them in completing regulatory tasks.

Trends in Title IX compliance hiring and labor hour allocation appear to not address the growing frequency of OCR investigations. Real changes to campus policy, including budget priorities, training and the use of student activists may allow universities to better optimize the money and personal they invest toward Title IX.

Mestrado em Gestão e Estratégia Industrial
Uma cultura de ética e de integridade no contexto organizacional deve partir do topo. É crucial que as empresas sigam os procedimentos que asseguram a conformidade da sua atuação com as exigências legais e regulamentares seu sector para prevenir a prática de infracções e minimizar o risco a que se expõem. Deste modo procurou-se analisar de que modo é que a organização inclui a ética nos seus objetivos estratégicos, qual o papel desempenhado pelos líderes na promoção dos programas de compliance, e quais as principais iniciativas corretivas que neles se incluem, de modo a combater fatores negativos como a corrupção, suborno ou a extorsão. Pretendeu-se igualmente investigar a forma como os programas de compliance influenciam a gestão e as decisões estratégicas dentro das organizações. Concluiu-se que a implementação de uma cultura ética forte dentro de uma organização influencia financeira e estrategicamente as decisões no contexto organizacional.
A culture of ethics and integrity within an organization must come from the top. It is important that companies follow procedures in order to ensure the compliance of its performance, and to be in line with the regulatory requirements of the sector, to detect irregularities and minimize the risk to which the company is exposed and its leaders as well. Through a single case study we sought to analyze in what way the organization includes values such as integrity and transparency in its strategic goals, what is the role performed by leaders in the promotion of compliance programs, and what are the main corrective initiatives which these programs include, in order to counteract negative factors like corruption, bribery or extortion. It is also our intention to investigate how compliance programs can influence strategic management within enterprises. We concluded that the implementation of a strong ethic culture within a company influences strategically and also financially the management decisions.

In many countries, non-profit organisations provide enormous help to the public in the form of services, aid, education, advocacy, and many other humanitarian supports. However, despite the important work of many non-profit organisations in their fields, there has been little research about the role on Information and Communication Technologies (ICTs) in facilitating aid distribution. In an effort to improve understanding of non-profit organisations working in charitable programmes, this research assesses the impact of ICTs in charitable organisations in the State of Kuwait. One of the purposes of this study is to provide guidelines to improve the use of ICTs in order to meet the needs of charities, their donors and beneficiaries, and their ability to comply with state legislation. This research uses a multi-methodology approach, which employs two system methodologies in tackling the research problem. The research methodologies that have been applied are Soft Systems Methodology (SSM) and Effective Technical and Human Implementation of Computer based System (ETHICS). The participants of the research included charities, authorities, staff, beneficiaries, and donors. The results showed that the current services and activities do not meet the needs and satisfaction of the charities, donors, and beneficiaries. The results also showed that the charities fall short in coping with the national and international compliance requirements. Consequently, there is a need for an appropriate change in systems and procedures, which include database system, communication, technical, confidentiality and security of donors and beneficiaries, co-operation and coordination, and awareness and attitudes of authorities. The study provides the changes needed to improve the current situation in Kuwaiti charities. As one of these changes, a novel design of a web-based Information Exchange System amongst Kuwaiti Charity Organisations (IESKCO) has been developed. This web-based system will combine all Kuwaiti charitable programmes in to one appropriate system, which offers the highest level of benefits at the lowest cost for their clients. In order to ensure that this new system meets the users' needs, an empirical evaluation method has been chosen to evaluate the IESKCO prototype. The results revealed that the users' needs are met using the application. This research has also led to conclusions and directions for further research on the impact of ICTs in charitable sectors.

Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
O presente estudo pretende analisar a ética fiscal nos diferentes grupos socioprofissionais. No último ano veio a público o mais recente escândalo mundial de evasão fiscal designado por "Panamá Papers", que envolveu cerca de 215 mil entidades offshore ligadas a cerca de 200 países. O estudo da ética fiscal nos diferentes grupos socioprofissionais torna-se relevante para identificar as motivações dos contribuintes que levam a evasão fiscal. Por forma a analisar esta questão, foi efetuado um questionário sobre temas como ética fiscal, moral tributária, evasão fiscal e cumprimento fiscal. A amostra incidiu sobre 143 inquiridos de várias áreas de profissionais como professores universitários, consultores da área financeira, professores de filosofia e profissionais da área da banca. Os resultados obtidos indicam a existência de um nível elevado de ética fiscal nos diferentes grupos socioprofissionais. Ao analisar as variáveis independentes (sexo, idade e religião) através de um modelo de regressão linear, verificou-se que estas são pouco expressivas. Foram também analisadas as variáveis de forma independente e contrariamente a literatura estas não indicavam distinção significante de níveis de ética fiscal entre os géneros, os mais velhos e os mais novos e entre os religiosos e os ateus. De forma a completar o estudo da ética fiscal, seria importante alargar este estudo aos profissionais ligados à área de Direito, dado que o escândalo fiscal "Panamá papers" foi descoberto através de uma sociedade de advogados.
The present study intends to analyze the fiscal ethics in different social and professional groups. Last year, the world's most recent tax evasion scandal known as "Panama Papers" was launched, involving some 215,000 offshore entities linked to some 200 countries. The study of ethics in tax professionals becomes relevant in order to identify the taxpayers' motivations that lead to tax non-compliance. In order to analyze this issue, a questionnaire was carried out on tax ethics, tax evasion and tax compliance. Our sample focused on 143 respondents from various areas of professionals such as university professors, financial advisors, philosophy professors and banking professionals. The results show the existence of a high level of fiscal ethics of professionals related to taxation. Analyzing the variables through a linear regression model, we found that these are not very expressive. We also analyzed the variables independently and, contrary to the literature, they did not indicate a significant distinction between levels of tax ethics among gender, age and religion. In order to complete the study of fiscal ethics, it would be important to extend this study to professionals related to the area of law, since the fiscal scandal "Panama papers" was discovered through a law firm.
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Esta pesquisa objetivou investigar a manifestação do isomorfismo nos Códigos de Ética das empresas de capital aberto listadas na Bolsa de Valores do Brasil para verificar como a construção deste documento é influenciada por mecanismos institucionais que exercem pressão sobre estas empresas, inseridas no mesmo ambiente.Foi realizada uma pesquisa qualitativa, de caráter descritivo, conduzida por meio de análise do conteúdo dos Códigos de Ética de uma amostra que incluiu todos os setores econômicos utilizados pela Bolsa de Valores do Brasil. Para tratamento dos dados, o estudo utilizou categorias referentes às exigências da Legislação Brasileira, à legitimidade e às melhores práticas de um Programa de Compliance.A partir das categorias evidenciadas no conteúdo dos Códigos de Ética, esta pesquisa observou a ocorrência dos aspectos de isomorfismo coercitivo e de legitimidade em todos os Códigos, independente do setor econômico das empresas da amostra. Este estudo sugere que os Códigos analisados foram criados como uma resposta simbólica para atender as pressões de regulação e do ambiente institucionalizado onde as empresas estão inseridas.A presente pesquisa se limitou a analisar os conteúdos dos Códigos de Ética sob a luz da Teoria Institucional, concentrando-se no aspecto do isomorfismo e dos mecanismos institucionais que exercem pressão sobre as organizações inseridas em determinado campo organizacional, não abordando outros conceitos da Teoria nem realizando qualquer análise sobre a efetividade dos Códigos de Ética nas organizações selecionadas.O resultado deste estudo serve como um insumo relevante tanto para empresas que necessitam construir seu Código de Ética, quanto para as que necessitam aperfeiçoar o conteúdo de Códigos de Ética já existentes.As empresas podem construir seu Código de Ética como um guia efetivo de conduta para restringir comportamentos não éticos da organização e não apenas como um documento escrito para atender as exigências institucionais e regulatórias.Pelo nosso conhecimento, este é o primeiro estudo de conteúdo dos Códigos de Ética das empresas de capital aberto no Brasil, após a Legislação Brasileira Anticorrupção.
The purpose of this study is to investigate the occurrence of isomorphism in the Codes of Ethics of public companies listed on the Brazilian Stock Exchange to verify how the construction of this document is influenced by institutional mechanisms that put pressure on these companies, inserted in the same environment.A qualitative, descriptive research was carried out by analyzing the content of the Codes of Ethics of a sample that included all the economic sectors used by Brazilian Stock Exchange. For data treatment, the study used categories related to the requirements of the Brazilian Legislation, related to legitimacy and to the best practices of a Compliance Program.From the categories evidenced in the content of the Codes of Ethics, this study observed the occurrence of coercive isomorphism and legitimacy aspects in all Codes, regardless of the economic sector of the sample companies. This work suggests that the Codes analyzed were created as a symbolic response to address the pressure of regulation and the pressure of the institutionalized environment where the companies are inserted.This study was limited to analyze the content of the Codes of Ethics using the Institutional Theory, focusing on the aspect of the isomorphism and the institutional mechanisms that put pressure on the organizations inserted in a determined organizational field, not addressing other concepts of the Theory nor performing any analysis on the effectiveness of the Codes of Ethics in the selected organizations.The result of this study serves as a relevant input for both companies that need to build their Code of Ethics and those that need to improve the content of existing Codes of Ethics.Companies can build their Code of Ethics as an effective conduct guide to restrict employees’ unethical behavior and not just as a written document to meet institutional and regulatory requirements.To our knowledge, this is the first study of the Codes of Ethics content of public companies in Brazil, after the creation of the Brazilian Anti-Corruption Law.

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A falta de ética nos negócios é um problema global que afeta a confiança nas instituições, distorce investimentos econômicos e priva o crescimento e o desenvolvimento sustentáveis. Governos têm aprimorado políticas de combate à corrupção por meio de legislações específicas e de sistemas de controle mais rigorosos, enquanto empresas investem cada vez mais em programas de compliance e no alinhamento a diretrizes e padrões internacionais, que em um cenário global de negócios representam importantes diferenciais de competitividade. Nesse contexto, a preparação de novos profissionais deve proporcionar oportunidades de análises críticas às configurações normativas, institucionais e organizacionais das iniciativas de prevenção e combate à corrupção e às demais práticas antiéticas, superando o mero conhecimento de normas e a reprodução de modelos. Deve, também, estimular a prática reflexiva crítica sobre as premissas e as consequências das condutas empresariais como meio de promoção da gestão ética e responsável. Este trabalho aplicado, apresentado na forma de um caso de ensino, aborda a problemática da ética nos negócios de forma contextualizada a uma dinâmica empresarial. O roteiro para discussão proposto nas notas de ensino conduz estudantes à identificação de causas e circunstâncias que favorecem ou inibem práticas antiéticas. Em seguida, estimula reflexões sobre as diferentes naturezas desses fatores para, ao final, propor a avaliação dos instrumentos de compliance comumente praticados, bem como a ideação de novos mecanismos, estimulando a elaboração de soluções criativas para problemas concretos.
Lack of business ethics is a global problem that impacts confidence in institutions, distorts allocation of resources and impairs sustainable growth and development. Governments have improved anti-corruption policies by enacting specific legislation and by imposing stricter control mechanisms, while companies have increasingly invested in sophisticated anti-corruption compliance programs in order to meet international standards. In a global business environment, robust compliance programs represent an important competitive advantage. In this scenario, management education should not be limited to training practitioners to follow existing rules; instead, it should prepare them to critically analyze the current regulatory, institutional and organizational setup of anti-corruption initiatives. Also, encouraging managers and leaders to think critically about the motivations and consequences of their actions can foster more ethical corporate practices. This case study offers a set of descriptive ethical conflicts in a corporate setting as a basis for discussion and analysis. The proposed teaching plan suggests that students identify causes and circumstances that favor or inhibit anti-ethical behavior and stimulates discussions about the different natures of these factors. Finally, it proposes that students evaluate commonly practiced compliance instruments and consider new mechanisms, stimulating creative solutions to concrete problems.

Thesis (MBA (Business Management))--University of Stellenbosch, 2008.
ENGLISH SUMMARY: During the period of change in South Africa in the year of the first democratic elections, 1994, the first King Report on Corporate Governance appeared. For the first time in South Africa, companies had a good reference for corporate practice and conduct. A second King report, commonly referred to as King II, appeared in March 2002 and expanded on the earlier Code to produce, what was considered at the time to be, a world-class code of corporate governance. In addition to the acceptance and incorporation of King II into corporate governance practice, the JSE included compliance with the King Code as part of its listing requirements. The code itself is not an enforceable set of rules, but rather guidelines to assist companies in implementing principles of good governance. In similar vein, the JSE has given companies the flexibility to justify non-compliance. This underscores the socalled comply or explain philosophy to which corporate governance in South Africa subscribes. Studies have found the level of corporate governance in South Africa to be high, especially for an emerging market. Compliance with corporate governance principles and transparency go hand in hand. In a comply or explain regime, where the regulation is considered to be done by the market, disclosure of compliance is especially important. The goal of this research project was to conduct a survey of the top listed South African companies to ascertain what the level of disclosure of corporate governance was, with specific reference to the recommendations contained in the King Code. For the purposes of this study, the top companies were defined as the FTSE/JSE Top 40 Index companies. The supposition was that most companies, having been confronted with the King Code for almost six years, would be compliant to a large degree and will disclose their compliance. This was expected to be more evident amongst top companies who have the resources and influence to effect changes sooner and take the lead on high profile issues. The study confirmed the supposition that companies, at least in the sample, were highly compliant. There were however some areas where improvements can be made to be more in line with global best practices.
AFRIKAANSE OPSOMMING: Gedurende die periode van vernuwing in Suid-Afrika en die jaar van die eerste demokratiese verkiesing, 1994, het die eerste King verslag op korporatiewe bestuur verskyn. Vir die eerste keer het maatskappye in Suid-Afrika ‘n goeie verwysing gehad in die bepaling van hul korporatiewe bestuurspraktyke en gedrag. ‘n Tweede King verslag, alombekend as King II, het in Maart 2002 verskyn en op die eerste verslag uitgebou om ‘n kode te voorskyn te bring wat ten tyde van publisering as wêreldklas bestempel is. Bo en behalwe die aanvaarding en toepassing van King II in die korporatiewe bestuurspraktyk, het die JSE ook nakoming van die Kode as deel van die noterings vereistes ingesluit. Die King Kode opsigself is nie ‘n afdwingbare stel reëls nie, maar eerder riglyne wat maatskappy bystaan in die implementering van beginsels van goeie bestuur. In ‘n soortgelyke manier gee die JSE ook aan maatskappye die buigsaamheid om gevalle van nie-nakoming te regverdig en verdedig. Dit onderskryf die sogenaamde voldoen of verduidelik filosofie wat korporatiewe bestuur in Suid Afrika aan gehoor gee. Studies het gevind dat die vlak van korporatiewe bestuursgedrag in Suid-Afrika hoog is, veral vir ‘n ontluikende mark. Nakoming met korporatiewe bestuurgedragskodes en deursigtigheid gaan hand aan hand. In ‘n voldoen of verduidelik regime, waar die mark geag word om te reguleer, is openbaarmaking van korporatiewe bestuursgedrag van kardinale belang. Die doel van hierdie navorsingsprojek was om ‘n peiling te maak van die voorste Suid-Afrikaanse maatskappye om te bepaal wat die vlak van openbaarmaking in terme van korporatiewe bestuursgedrag was, met spesifieke verwysing na die King Kode. Vir die doeleindes van die studie is die voorste maatskappye gedefiniëer as die FTSE/JSE Top 40 Indeks. Die veronderstelling was dat meeste maatskappye, gegewe die feit dat die Kode al ses jaar in omgang is, tot ‘n groot mate aan die Kode sal voldoen en inligting rakende die voldoening openbaar maak. Dit is ook verwag dat dit veral die geval onder die voorste maatskappye sou wees aangesien hulle oor die hulpbronne en invloed beskik om veranderinge vroeër teweeg te bring en leierskap te neem met hoë profiel kwesssies. Die studie het die veronderstelling korrek bewys dat maatskappye, ten minste in die geval van die ingeslote groep, ‘n hoë vlak van voldoening en openbaarmaking ten toon stel. Daar is egter nogtans areas waar verbeterings gedoen kan word om meer in lyn met internasionale beste praktyke te kom.

The inspectorial system is a legacy of the colonial era. The functions, responsibilities and strategies of the inspectorial system in PNG schools were introduced during the colonial era and since its inception there have been insignificant changes made. There are perceived problems being experienced due to the growth of the education system and the complex management of education services as a result of the centralized and decentralized organizational functions introduced some thirty years ago. The multiple, conflicting and confusing roles of the inspectorial system developed over the years and the organizational cultures of agencies responsible for the inspectorial system have further complicated the work of inspectors. Thus the question of how effectively the inspectorial system works and how it serves its functions needs to be addressed, particularly on how it enhances the teaching profession. Although the inspectorial system was introduced as a means of quality assurance, which is still being emphasized in PNG, the analysis reveals that supervision and professional development strategies are applied by inspectors as interactive strategies to pursue better education standards and quality education. These strategies supposedly ensure teacher professionalism is sustained and improved in order to impact on the quality of education provided by the schools. However a lack of clear understanding of teacher professionalism, despite changes and developments within the education system, may be also having an influence on how effective the inspectorial system is. The inspectorial system has developed into a complicated system. Therefore the need for clear demarcations of its functions, responsibilities and strategies is investigated in this study so that the inspectorial system is improved or developed into a more functional system that may produce tangible outcomes. The study explores the experiences, beliefs and perceptions of teachers, head teachers and inspectors about the inspectorial system, teacher professionalism and their relationships. It does so by answering the main question, how and to what extent does the inspectorial system enhance and hinder teacher professionalism in primary schools in PNG, as well as specifically answering the following key questions: • How does the inspectorial system operate in primary schools in PNG? • What are the dimensions of teacher professionalism that are perceived by teachers, head teachers and inspectors? • How are these dimensions of teacher professionalism linked to the interactive strategies applied by inspectors on teachers and head teachers? • What redeveloped conceptual framework grounded in the realities of teachers’, head teachers’ and inspectors’ experiences, beliefs and perceptions about the inspectorial interactive strategies can enhance teacher professionalism? In doing so, the interactive strategies of the inspectorial system (including quality assurance, professional development and professional ethics) and the dimensions of teacher professionalism (including teacher compliance, teacher knowledge, teacher leadership, teacher professional development and teacher professional ethics) are disclosed and their linkages identified. For example, professional development interactive strategies are linked directly to teacher professional development as experienced and perceived by teachers, head teachers and inspectors. This is done so that the direct impacts of each inspectorial interactive strategy on the dimensions of teacher professionalism are identified, and this leads to the creation of a conceptual framework for an inspectorial system that enhances teacher professionalism. The conceptual framework can guide supervisors, either school-based or externally based, to develop and execute an efficient supervisory system that can have a direct impact on an evolving teaching profession.

The inspectorial system is a legacy of the colonial era. The functions, responsibilities and strategies of the inspectorial system in PNG schools were introduced during the colonial era and since its inception there have been insignificant changes made. There are perceived problems being experienced due to the growth of the education system and the complex management of education services as a result of the centralized and decentralized organizational functions introduced some thirty years ago. The multiple, conflicting and confusing roles of the inspectorial system developed over the years and the organizational cultures of agencies responsible for the inspectorial system have further complicated the work of inspectors. Thus the question of how effectively the inspectorial system works and how it serves its functions needs to be addressed, particularly on how it enhances the teaching profession. Although the inspectorial system was introduced as a means of quality assurance, which is still being emphasized in PNG, the analysis reveals that supervision and professional development strategies are applied by inspectors as interactive strategies to pursue better education standards and quality education. These strategies supposedly ensure teacher professionalism is sustained and improved in order to impact on the quality of education provided by the schools. However a lack of clear understanding of teacher professionalism, despite changes and developments within the education system, may be also having an influence on how effective the inspectorial system is. The inspectorial system has developed into a complicated system. Therefore the need for clear demarcations of its functions, responsibilities and strategies is investigated in this study so that the inspectorial system is improved or developed into a more functional system that may produce tangible outcomes. The study explores the experiences, beliefs and perceptions of teachers, head teachers and inspectors about the inspectorial system, teacher professionalism and their relationships. It does so by answering the main question, how and to what extent does the inspectorial system enhance and hinder teacher professionalism in primary schools in PNG, as well as specifically answering the following key questions: • How does the inspectorial system operate in primary schools in PNG? • What are the dimensions of teacher professionalism that are perceived by teachers, head teachers and inspectors? • How are these dimensions of teacher professionalism linked to the interactive strategies applied by inspectors on teachers and head teachers? • What redeveloped conceptual framework grounded in the realities of teachers’, head teachers’ and inspectors’ experiences, beliefs and perceptions about the inspectorial interactive strategies can enhance teacher professionalism? In doing so, the interactive strategies of the inspectorial system (including quality assurance, professional development and professional ethics) and the dimensions of teacher professionalism (including teacher compliance, teacher knowledge, teacher leadership, teacher professional development and teacher professional ethics) are disclosed and their linkages identified. For example, professional development interactive strategies are linked directly to teacher professional development as experienced and perceived by teachers, head teachers and inspectors. This is done so that the direct impacts of each inspectorial interactive strategy on the dimensions of teacher professionalism are identified, and this leads to the creation of a conceptual framework for an inspectorial system that enhances teacher professionalism. The conceptual framework can guide supervisors, either school-based or externally based, to develop and execute an efficient supervisory system that can have a direct impact on an evolving teaching profession.

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Islamic finance has been a trendy topic globally, gaining the attention of Muslims and non-Muslims. It stands for a financial system that follows the sharia (Islamic law), which is guided by ethical principles and social justice. The main prohibition usually linked to Islamic finance is of interest, but there is much more to it. It offers a portfolio of products and services which compete with the ones present in the conventional system, however these preserve the Islamic principles. Despite the global reach, Islamic finance did not set foot in Brazil or Latin America overall as it did in Europe and Asia especially. Therefore, this paper tries do unveil what’s behind this financial system and try to find ways to make it’s introduction in Brazil possible. In order to reach this, a qualitative research guided by the presentation of countries that have introduced Islamic finance, and interviews conducted with main players in Brazil linked to Islamic finance. The results of the research reflected partially the perspective of the academia, the expert, the Brazilian market and the Islamic finance industry, given that each interviewee represented one or more of these categories. This was completed with the overall conclusions drawn from the case studies presented, taking the main lessons form their experience. A coding system was developed to filter and organize the results. In terms of the opportunities Islamic finance has in Brazil, what stands out the most is the strong relation between Brazil and the Arab countries (adopters of Islamic finance), especially in exports, which represent situations in which Islamic finance could be adopted to intermediate the financing. The obstacles preventing this from happening are many, and are mainly linked to the unfamiliarity of the subject in the market and the delicate environment Brazil finds itself in, which is not favorable for new projects or investments. The Islamic finance procedures themselves are complicated and difficult, which makes the introduction process more complex. Given all that, there are many measures that can be taken already in order to incentive the introduction of Islamic finance in Brazil or even conduct some isolated Islamic finance operations. Murabahah is an example of a cost plus contract that can be used by exporters to sell their commodity abroad and sukuk is an alternative method for raising money with certificates backed by assets. These two operations can be adopted by Brazilian companies, however need to be conducted abroad due to regulatory complications. For the long term, having experts and professionals interested in Islamic finance ‘spreading the word’ and digging deeper into the subject in their workplace will open opportunities for the companies they work for and be an incentive for future adoption of Islamic finance by others. Entities also working towards the promotion of the halal (sharia-compliant) industries, which can be considered a fuel for Islamic finance, and tightening the relations between Brazil and the Arab countries, will help close the gap and familiarize both sides with the opportunities available.
As finanças islâmicas têm sido um tema recorrente a nível mundial, chamando a atenção dos muçulmanos e não-muçulmanos. Defende um sistema financeiro que segue a sharia (lei islâmica), que é orientada por princípios éticos e justiça social. A principal proibição geralmente ligada às finanças islâmicas é a dos juros, mas há muito mais para isso. Oferece um portfólio de produtos e serviços que competem com os existentes no sistema convencional, no entanto estes preservam os princípios islâmicos. Apesar do alcance global, as finanças islâmicas não entrar no Brasil nem na América Latina como aconteceu na Europa e na Ásia especialmente. Portanto, este artigo tenta revelar o que está por trás desse sistema financeiro e tentar encontrar maneiras de tornar possível a sua introdução no Brasil. Para alcançar isso, realizou-se uma pesquisa qualitativa orientada pelo estudo de países que introduziram as finanças islâmicas, e entrevistas feitas com os principais atores do Brasil ligados às finanças islâmicas. Os resultados da pesquisa refletiram parcialmente a perspectiva da academia, do ‘expert’ do mercado brasileiro e do setor financeiro islâmico, dado que cada entrevistado representava uma ou mais dessas categorias. Isso foi aprimorado com a junção das conclusões gerais extraídas dos estudos de caso apresentados, tirando as principais lições de suas experiências. Um sistema de codificação foi desenvolvido para filtrar e organizar os resultados. Em termos de oportunidades que as finanças islâmicas têm no Brasil, o que mais se destaca é a forte relação entre o Brasil e os países árabes (praticantes das finanças islâmicas), especialmente nas exportações, que representam situações em que as finanças islâmicas poderiam ser adotadas para intermediar no financiamento. Os obstáculos que impedem que isso aconteça são muitos e estão principalmente ligados à falta de familiaridade com o assunto no mercado e ao ambiente delicado que o Brasil se encontra, o que não é favorável a novos projetos ou investimentos. Os próprios procedimentos das finanças islâmicas são complicados e difíceis, o que torna o processo de introdução mais complexo. Diante disso, há muitas medidas que podem ser tomadas já para incentivar a introdução das finanças islâmicas no Brasil ou mesmo realizar algumas operações financeiras islâmicas isoladas. Murabahah é um exemplo de um contrato de ‘cost plus’ que pode ser usado pelos exportadores para vender suas commodities no exterior e o sukuk é um método alternativo para arrecadar dinheiro com certificados respaldados por ativos. Essas duas operações podem ser adotadas por empresas brasileiras, porém precisam ser conduzidas no exterior devido à complicações regulatórias. Para o longo prazo, ter especialistas e profissionais interessados nas finanças islâmicas, compartilhando seus conhecimentos sobre assunto e explorando mais profundamente o assunto em seu local de trabalho abrirá oportunidades para as empresas para as quais trabalham e será um incentivo para a futura adoção das finanças islâmicas por parte de outros. As entidades que também trabalham para a promoção das indústrias halal (compatíveis com a sharia) – que podem ser consideradas um combustível para as finanças islâmicas – e aprimorando as relações entre o Brasil e os países árabes, ajudarão à reduzir a lacuna e na familiarização dos dois lados com as oportunidades disponíveis.

Qu'en est-il de l'éthique dans les banques ? Depuis le début de la crise financière initiée en 2007, cette question a envahi les préoccupations médiatiques et académiques, et a également déclenché ce travail. Par-delà l’effervescence du contexte de crise et en évitant toute approche normative, cette thèse se penche sur la fabrique de l’éthique conçue avant tout comme pratique, sur l’éthique au travail et à l’œuvre dans les processus d’organisation. Nous proposons une lecture qui considère l’éthique en situation et non simplement celui ni des discours ni des normes et leur application conforme. Ceci nous permet d’appréhender de manière transversale et intégrée le lien entre l’éthique comme processus, ces discours et ces normes au sein même des processus d’organisation. A travers une ethnographie dans une cellule Conformité dédiée à la lutte anti-blanchiment d'une grande banque d'investissement française, nous explorons la fabrique et le travail de "l'éthique comme pratique située". Nous proposons et définissons ce syntagme pour aborder l'éthique en tant que phénomène organisationnel, que nous définissions comme 1) complexe et dynamique, 2) embarqué simultanément aux niveaux micro (au sein de sujets moraux), méso (dans des organisations humaines) et macro (au niveau institutionnel), et 3) dans un rapport de rétro-alimentation par rapport à sa situation. Le contexte de conformité bancaire est un milieu privilégié pour cette étude, surtout en temps de crise financière et de valeurs, car il exacerbe les tensions et les enjeux concrets qui défient la pratique quotidienne de l'éthique en rapport constant avec la norme, les risques et l’impératif de conformité
Whither ethics in banking? This question has increasingly pervaded media and academic concerns since the outbreak of the 2007 financial crisis, and has also triggered this dissertation. Beyond the current turmoil on the one hand, and avoiding a normative approach on the other, this study focuses on ethics in the making, on ethics at work in organizing and organizations, that is and ethics understood essentially as practice. Our perspective considers ethics in situ, from a practice and situational approach and not solely from either the standpoint of discourse or that of norms and their effective compliance. This allows us precisely to apprehend in a transversal and integrated way the link between ethics as process and such discourses and norms within organizing. Through an ethnographic study of a major French Investment Bank's Anti-Money Laundering Compliance unit, this thesis focuses on ethics in the making, and the work of ‘ethics as situated practice’. We propose and define this syntagma to consider ethics as an organizational phenomenon, which we define as 1) complex and dynamic, 2) simultaneously embedded at the micro (within moral subjects), meso (within human organisations) and macro (at the institutional level), and 3) in an engaged loop circling back to its situation. The context of banking compliance is of great relevance for this study, particularly in times of financial and values crisis, since it exacerbates the specific tensions and stakes that challenge on a daily basis ethics in its constant relation with norms, risks and the imperative of compliance

U.S. aerospace companies are estimated to lose more than $25 billion in international contracts per year due to bribery. These losses create Foreign Corrupt Practices Act (FCPA) compliance strategy challenges for U.S. aerospace companies' management. The purpose of this single case study was to explore strategies that U.S. aerospace small business leaders use to comply with the FCPA. The conceptual framework for this study was the regulatory compliance conceptual model, which suggests that small business leaders must gain deeper insight into how corporate compliance policies address the FCPA requirements. The target population for this study was leaders of a small U.S. aerospace company in California. Data collection included semistructured, face-to-face interviews with 7 business managers and an archival exploration of internal company documents related to FCPA compliance. The data analysis process used thematic analysis, including methodological triangulation, to identify 4 themes: continuous FCPA compliance training, interactive management, compliance with cultural norms, and qualifying opportunities for FCPA compliance. These themes highlighted practical strategies for compliance with the FCPA, which are essential in achieving international business contracts. Small U.S. aerospace businesses must consider these 4 themes when developing corporate compliance directives with the FCPA. Better international business ethics through compliance with the FCPA will facilitate positive social change by reducing corporate operational costs and creating jobs, which improve the quality of life and well-being of people in the local communities.

Companies adopt codes of conduct to set minimum standards on ethical issues, minimums that suppliers must keep. Problems has been found by other researchers regarding suppliers motivation to comply to the code. This study develops a conceptual model for how motivation can be adjusted to different countries, depending on economic situation, politic stability and culture of the country.   Country-Adjusted Motivation is made  by shaping motivating in relation to the human need that dominates in the country and by using the national culture to colour motivation. The model is applied in the context of how to motivate suppliers to a code of conduct in different countries. The model Country-Adjusted Motivation could as well be applied to other multinational contexts, where strong motivation is needed.