scholarly journals Fraud: An SMME perspective

2008 ◽  
Vol 1 (1) ◽  
pp. 51
Author(s):  
Suzette Viviers ◽  
Danie Venter
Keyword(s):  
South Africa ◽  
Policy Implementation ◽  
Fraud Detection ◽  
Internal Controls ◽  
Key Words And Phrases ◽  
Negative Consequences ◽  
Prevention Measures ◽  
Economic Role ◽  
Ethics Policy ◽  
Micro Enterprises

<p>Given the important socio-economic role performed by Small, Medium and Micro Enterprises (SMMEs) and the negative consequences of fraud on their businesses, the objective of this study was to investigate the perceptions and management of fraud by SMME owners/managers. Respondents were of the opinion that fraud is a serious and increasing problem in corporate South Africa and viewed ethics policy implementation and internal controls as important measures of fraud detection and prevention. Only 10 per cent of respondents, however, made provision in their budgets for combating fraud. It is recommended that SMME owners/managers gain more knowledge on inexpensive yet effective fraud detection and prevention measures.</p><p><strong>Key words and phrases:</strong> Small, Medium and Micro Enterprises (SMMEs), causes of fraud, fraud detection, fraud prevention, internal controls, ethics programmes.</p>

scholarly journals INTERNAL CONTROL AND FRAUD PREVENTION: PRIOR RESEARCH ANALYSIS

2014 ◽  
Vol 9 (1) ◽  
pp. 173-179
Author(s):  
Stacey Mirinaviciene
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Boards Of Directors ◽  
Influencing Factor ◽  
Fraud Detection ◽  
Internal Controls ◽  
Small Business Owners ◽  
Prevention Measures ◽  
Job Rotation ◽  
Fraud Prevention

The focus of this study is to analyze prior research on fraud detection and prevention. Most researchers agree that strong internal controls are an influencing factor on fair financial reporting and fraud prevention and detection. Financial statement and employee fraud can be very expensive to businesses and the economy as a whole. The establishment and evaluation of the internal control methods and procedures can decrease fraudulent events and losses. Accounting professionals, CPA’s, and tax preparers are the first to detect “red flags” in business activities and must work together with boards of directors, CFO’s, and small business owners. Simple methods, such as ratio analyses can help to signal early signs of fraudulent events and prevent future damages. Implementation of fraud prevention measures are the most efficient deterrent. Some of the most effective controls like, job rotation, mandatory vacations, training, fraud hotlines, and surprise audits, need not be expensive and should be employed by all businesses. Unfortunately, the most important and effective fraud prevention techniques are seldom applied by businesses. Surprisingly, the least effective and most expensive measures, like external audits, are more frequently employed. As reported in this review of the literature, most businesses focus on fraud detection, while fraud prevention and implementing proper internal controls would result in better prevention of financial losses.

scholarly journals Community health worker models in South Africa: a qualitative study on policy implementation of the 2018/19 revised framework

2020 ◽  
Author(s):  
Joshua P Murphy ◽  
Aneesa Moolla ◽  
Sharon Kgowedi ◽  
Constance Mongwenyana ◽  
Sithabile Mngadi ◽  
...  
Keyword(s):  
South Africa ◽  
Qualitative Study ◽  
Policy Implementation ◽  
Community Health ◽  
Resource Constraints ◽  
Health Workers ◽  
Healthcare Providers ◽  
Successful Implementation ◽  
Programme Implementation ◽  
Healthcare Facilities

Abstract South Africa has a long history of community health workers (CHWs). It has been a journey that has required balancing constrained resources and competing priorities. CHWs form a bridge between communities and healthcare service provision within health facilities and act as the cornerstone of South Africa’s Ward-Based Primary Healthcare Outreach Teams. This study aimed to document the CHW policy implementation landscape across six provinces in South Africa and explore the reasons for local adaptation of CHW models and to identify potential barriers and facilitators to implementation of the revised framework to help guide and inform future planning. We conducted a qualitative study among a sample of Department of Health Managers at the National, Provincial and District level, healthcare providers, implementing partners [including non-governmental organizations (NGOs) who worked with CHWs] and CHWs themselves. Data were collected between April 2018 and December 2018. We conducted 65 in-depth interviews (IDIs) with healthcare providers, managers and experts familiar with CHW work and nine focus group discussions (FGDs) with 101 CHWs. We present (i) current models of CHW policy implementation across South Africa, (ii) facilitators, (iii) barriers to CHW programme implementation and (iv) respondents’ recommendations on how the CHW programme can be improved. We chronicled the differences in NGO involvement, the common facilitators of purpose and passion in the CHWs’ work and the multitude of barriers and resource limitations CHWs must work under. We found that models of implementation vary greatly and that adaptability is an important aspect of successful implementation under resource constraints. Our findings largely aligned to existing research but included an evaluation of districts/provinces that had not previously been explored together. CHWs continue to promote health and link their communities to healthcare facilities, in spite of lack of permanent employment, limited resources, such as uniforms, and low wages.

scholarly journals Policy implementation and financial incentives for nurses in South Africa: a case study on the occupation-specific dispensation

2013 ◽  
Vol 6 (1) ◽  
pp. 19289 ◽  
Author(s):  
Prudence Ditlopo ◽  
Duane Blaauw ◽  
LaetitiaC. Rispel ◽  
Steve Thomas ◽  
Posy Bidwell
Keyword(s):  
South Africa ◽  
Policy Implementation ◽  
Financial Incentives

scholarly journals High risk exposure to HIV among sexually active individuals who tested negative on rapid HIV Tests in the Tshwane District of South Africa—The importance of behavioural prevention measures

PLoS ONE ◽  
2018 ◽  
Vol 13 (2) ◽  
pp. e0192357 ◽  
Author(s):  
Simnikiwe H. Mayaphi ◽  
Desmond J. Martin ◽  
Steve A. S. Olorunju ◽  
Brian G. Williams ◽  
Thomas C. Quinn ◽  
...  
Keyword(s):  
South Africa ◽  
High Risk ◽  
Risk Exposure ◽  
Sexually Active ◽  
Prevention Measures

scholarly journals The Case for Stimulating a Planetary Protection Framework for Emerging Private Space Activities

2020 ◽  
Vol 16 (02) ◽  
Author(s):  
George Profitiliotis
Keyword(s):  
Biological Material ◽  
Negative Consequences ◽  
Prevention Measures ◽  
Public And Private ◽  
Planetary Protection ◽  
Private Space ◽  
Celestial Bodies ◽  
Financing Mechanism ◽  
Negative Impacts ◽  
Space Activities

The emergence of private space activities is pushing the boundaries of the space industry with technological innovations that may soon enable the targeting of the novel market segments of space research and exploration, space resources utilization, and human access to space. Planetary protection is defined as a set of guidelines that aim to prevent the forward contamination of celestial bodies with biological material from Earth and the backward contamination of the terrestrial biosphere with extraterrestrial biological material. Significant questions are expected to be raised in the future with respect to potential forward and backward contamination issues of emerging private space activities. Unfortunately, the jurisdiction over and the enforcement of forward and backward contamination prevention measures to private space endeavors are currently facing policy and regulatory gaps and ambiguities. The key challenges with the current planetary protection policy landscape indicate that these contamination issues of private space activities can indeed have lasting negative impacts on social, economic, and environmental equity, sustainable development on Earth, and the sustainable exploration and development of other celestial bodies. Drawing on its multidisciplinary expertise, the UN system is favorably positioned to play a key role in stimulating a novel planetary protection framework for emerging private space activities. Firstly, it can provide an international forum for the harmonization and agreement on such a framework. Secondly, it can create a financing mechanism to fund international research and development consortia of public and private organizations under a pre-competitive collaboration scheme for planetary protection technologies. Thirdly, it can establish a process of civic engagement to promote the meaningful participation of the civil society in the formulation of this framework. A prudent consideration of this matter may not only counteract the inequitable distribution of any unintended negative consequences, but may also facilitate economic development in a respectful, sustainable, and responsible manner.

scholarly journals Analysis of information and psychological impact on personality in COVID-19 pandemic conditions

2021 ◽  
pp. 66-78
Author(s):  
Оксана Георгиевна Меретукова ◽  
Светлана Владимировна Нестерова ◽  
Владимир Владимирович Харин ◽  
Олег Васильевич Стрельцов ◽  
Ольга Сергеевна Маторина
Keyword(s):  
Psychological Intervention ◽  
Social Systems ◽  
Psychological Impact ◽  
Negative Consequences ◽  
Prevention Measures ◽  
Goods And Services ◽  
Current Task ◽  
Psychological Influence ◽  
The Individual ◽  
Flow Of Information

В настоящей статье проанализированы теоретические аспекты информационно-психологического воздействия на личность. Основными сферами информационно-психологического воздействия являются: экономические, политические, военные и т.д. Реализация процесса информационно-психологического воздействия направлена на основные сферы жизнедеятельности индивида или социальной группы посредством средств массовой информации, социальных сетей, глобальных компьютерных сетей, слухов (фейковых новостей) и т.д. Важнейшей задачей эффективного противодействия является своевременное выявление и идентификация информационно-психологического влияния, а также точная оценка возможных деструктивных последствий, которые могут привести к информационному и психологическому вмешательству. В данной связи актуальной задачей является изучение рассматриваемых в статье вопросов. В настоящее время в связи с возрастанием потока информации из различных источников актуальность обретает разработка мер предупреждения информационно-психологического воздействия и негативных последствий в виде изменения потребностей индивида (групп людей) посредством манипуляторных действий производителей и поставщиков товаров и услуг. Авторами статьи изучена реализация процесса управления социальными системами в информационном обществе, представленная российскими и зарубежными авторами. Приведены основные понятия, классификации методов информационно-психологического воздействия, выделены и разграничены методы, оказывающие наиболее высокое воздействие на людей с критическим и некритическим восприятием информации. Важнейшими характеристиками мыслительной деятельности личности являются: самостоятельность, критичность мышления, глубина и гибкость мышления, анализ и поиск решения задач. Представлен литературный обзор и основные выводы исследователей сущности и содержания процесса информационно-психологического воздействия. Проведен анализ информационно-психологического влияния на человека (группы лиц) в период пандемии. This paper analyzes theoretical aspects of information-psychological influence on personality. The main areas of information and psychological impact include economic, political, military, etc. The implementation of the process of information and psychological impact is aimed at the main spheres of life of an individual or social group through the media, social networks, global computer networks, rumors (fake news), etc. The most important task of effective counteraction is the timely identification of information and psychological influence, as well as an accurate assessment of possible destructive consequences that can lead to information and psychological intervention. In this regard, the current task is to study the issues discussed in the paper. At present, as the flow of information from various sources increases, the development of information prevention measures becomes relevant. At present, as the flow of information from various sources increases, the development of measures to prevent information and psychological effects and negative consequences in the form of changing the needs of the individual (groups of people) through manipulative actions of manufacturers and suppliers of goods and services becomes relevant. The authors of the publication studied the implementation of the process of managing social systems in the information society, presented by Russian and foreign authors. Basic concepts, classifications of methods of information-psychological impact are given, methods having the highest impact on people with critical and non-critical perception of information are identified and delineated. The most important characteristics of a person's thought activity are independence, criticality of thinking, depth and flexibility of thinking, analysis and search for solutions to problems. Literary overview and main conclusions of researchers on essence and content of the process of information-psychological impact are presented. An analysis of the information and psychological impact on the person (groups of persons) during the pandemic was carried out.

scholarly journals Parallel Planning Mechanisms as a "Recipe for Disaster"

2017 ◽  
Vol 13 (1) ◽  
pp. 213
Author(s):  
Jeannie Van Wyk
Keyword(s):  
South Africa ◽  
Urban Planning ◽  
Critical Reflection ◽  
Land Development ◽  
Negative Consequences ◽  
Planning Law ◽  
Municipal Planning ◽  
Urban Planning And Development ◽  
The Republic

This note offers a critical reflection of the recent landmark decision in City of Johannesburg Metropolitan Municipality v Gauteng Development Tribunal which lay to rest the negative consequences of employing the DFA procedures of the Development Facilitation Act 67 of 1995 (DFA) alongside those of the provincial Ordinances to establish townships (or to use DFA parlance, “land development areas”). The welcome and timely decision in City of Johannesburg Metropolitan Municipality v Gauteng Development Tribunal has declared invalid chapters V and VI of the DFA. Moreover, it has formalised planning terminology in South Africa, delineated the boundaries of “municipal planning” and “urban planning and development” as listed in Schedules 4 and 5 of the Constitution of the Republic of South Africa, 1996 and, in the process, clarified the structure of planning law. This note examines the decision of the SCA and focus on the role it will clearly have in reforming some of the law relating to planning. It considers the facts of the case, uncertainties around terminology, the structure of planning in South Africa, the content of municipal planning, the role of the DFA and the consequences of the declaration of invalidity by the SCA.

Fraud Detection and Investigation: Microcomputer Consulting Services

1999 ◽  
Vol 14 (1) ◽  
pp. 99-115 ◽  
Author(s):  
Bonita K. Peterson ◽  
Thomas H. Gibson
Keyword(s):  
Fraud Detection ◽  
Internal Controls ◽  
Financial Statement ◽  
Sufficient Evidence ◽  
Red Flags ◽  
Fine Line ◽  
Consulting Services ◽  
Financial Statement Audit ◽  
Audit Team ◽  
University Setting

This nonfictional case of inventory fraud in a university setting exposes students to fraud detection and investigation. These skills are becoming increasingly important for auditors, as evidenced by the alarming rate of fraud. The accounting profession has acknowledged the seriousness of this issue with the issuance of SAS No. 82, Consideration of Fraud in a Financial Statement Audit, developed in part to improve detection of frauds by auditors. The case raises many of the fraud-related issues faced by accountants: recognizing red flags indicative of fraud; the importance of a good system of internal controls; the profile of the typical fraud perpetrator; the fine line auditors walk when investigating a fraud; the need to develop an audit team with the appropriate level of expertise which may require members from a variety of disciplines (e.g., investigative, legal and forensic areas); and the difficulty of obtaining sufficient evidence to prosecute and convict perpetrators.

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