Open Access. Powered by Scholars. Published by Universities.®

Social and Behavioral Sciences Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 2 of 2

Full-Text Articles in Social and Behavioral Sciences

A Critical Examination Of The Relationship Between The Use Of Gatekeepers, Trust, And Organisation Knowledge-Sharing, Deogratias Harorimana Dr Oct 2012

A Critical Examination Of The Relationship Between The Use Of Gatekeepers, Trust, And Organisation Knowledge-Sharing, Deogratias Harorimana Dr

Dr Deogratias Harorimana

This thesis critically examines the relationship between gatekeepers, trust, and an organisation’s knowledge sharing. The research applied mixed methods with the case study approach. In this research the concept ‘gatekeeper’ is widely used to represent a class of those who are part of a knowledge management strategy; they collect information and knowledge and contextualise this before they can share it with the rest of the members of the organisation’s knowledge networks - within the formal and informal organisation. In this study, it was found that there was a strong relationship between the openness of a given firm, as regards its …


Tackling Tax Evasion: Transfer Price Manipulation, Extractive Natural Resources And A Strategy For The Southern African Customs Union, Patrick Grant Mclennan Jan 2012

Tackling Tax Evasion: Transfer Price Manipulation, Extractive Natural Resources And A Strategy For The Southern African Customs Union, Patrick Grant Mclennan

Electronic Theses and Dissertations

An increase in the number of multinational enterprises (MNEs) has increased the attention on cross-border challenges, such as transfer price manipulation (TPM). TPM is a development issue - it undermines institutions as well as siphons money from government revenues that could be directed towards programs for human development. Pervasive corruption in the natural resource sector supports an environment where TPM can flourish. This paper develops a strategy for combating TPM within the countries of the Southern African Customs Union. It does this by 1) defining the terrain of illicit flows, both generally and specifically to the abuse of transfer pricing …