Teses / dissertações sobre o tema "Creative compliance"

Creative Shari‘ah compliance can be defined as compliance with the letter but not the objectives of Shari‘ah. In recent years, Islamic finance industry practises have come under scrutiny, with strong critiques levelled against many institutions that claim to provide Shari‘ah-compliant Islamic financial products and services, while such products and services in fact undermine the spirit and the objectives of Shari‘ah. Financial instruments based on the profit- and loss-sharing model are deemed by Shari‘ah scholars and Muslim academics to be the most compliant with the objectives of Islamic law. Nonetheless, research has shown that they are the least practised forms of Islamic finance; in contrast, institutions offering Islamic financial services (IIFS) offer mainly debt-based instruments. While many researchers have noted this gap between the theory and practise of Islamic finance, no study has provided a sustained analysis of the issue. This thesis undertakes such analysis and, in doing so, significantly contributes to the sphere of Islamic finance in three main ways. First, it critically appraises justifications of creative Shari‘ah compliance practises. Second, it examines how Shari‘ah supervisory board )SSB) governance practises and the inconsistent fatwas (Islamic legal opinions) issued by SSBs contribute to the issue of creative Shari‘ah compliance in contemporary Islamic finance. Most importantly, it suggests regulatory mechanisms which regulators can employ in Islamic countries such as Saudi Arabia and in secular countries such as the United Kingdom to deal with the issue of creative Shari‘ah compliance. This thesis concludes that creative Shari‘ah compliance is not a phenomenon new to Islamic law, but it is one that has no solid justification in Islamic jurisprudence. This study suggests two public mechanisms to remedy the issue of creative Shari‘ah compliance: establishing central Shari‘ah supervisory boards and enforcing compulsory disclosure. In addition, it proposes private mechanisms to remedy creative Shari‘ah compliance which can be employed without governmental involvement. These mechanisms include adopting a Shari‘ah compliance rating, Shari‘ah indices, private Shari‘ah auditing, international standards related to enhancing Shari‘ah compliance, and a whistle-blowing policy for serious Shari‘ah compliance violations, as well as characterising an IIFS in its articles of association as an entity that fully complies with Shari‘ah ruling. These remedies are particularly useful when an IIFS is operating within a jurisdiction where regulators cannot or prefer not to be involved in regulating Shari‘ah governance.

In this research I analyse how the existence of regulations that allow private funding of election campaigns have created opportunities for crime. Three specific questions are addressed here: 1. Do electoral donations increase political corruption? 2. Why do companies give electoral donations? 3. How are electoral donors compensated? To address these questions, I adopted a nested analysis. This sequential, mixed method brings together the strengths of both regression analysis and case study research, while conducting a validity check—triangulation—by convergence of results via different methods and theoretical approaches. I first conducted a cross-national comparison of 78 countries; then, I conducted a survey of 302 private companies in Colombia; and finally, I documented one case that described how campaign contributions affect the political decision-making process. The main conclusion of this research is that electoral law creates opportunities for crime, because it legalizes the entrance of interested money into politics, disqualifies donors as perpetrators, and introduces regulations with null or limited deterrent effect on the delivery of undue reciprocities. Indeed, I demonstrated that electoral financing is used as a legal bribery by private corporations. The legal character of this political instrument is perverted when undue compensation is delivered to donors. This is not a crime with a single perpetrator; rather, donors and incumbents are equally involved. However, donors are protected by electoral law, because the money delivered as corrupt incentive is classified as legal. This suggests that the law is being used as a mechanism that neutralizes donors as perpetrators. This perspective points to the manipulative use of electoral law, or creative compliance, as the term is used by McBarnet (2006).

Thesis (M. S.)--Biomedical Engineering, Georgia Institute of Technology, 2009.
Committee Chair: Wang, Yadong; Committee Member: Dudley, Samuel; Committee Member: Garcia, Andres; Committee Member: McDevitt, Todd; Committee Member: Rosen, David.

New EU regulations are currently taking effect, which means there will be stricter requirements on lighting units and more necessity for labs to perform photometric quality control. In the project a flickermeter setup was constructed at the Swedish Energy Agency's lab for performing quality assurance of luminaries by measuring the relevant metrics PST, SVM, and ITHD. By accomplishing this in accordance with the relevant IEC Standards, it creates an example setup which can be reproduced in other labs without the need for expensive nontransparent commercial devices. The project also examines the viability of creating such a setup from scratch without prior expertise, using the IEC Standards as a guide. To ensure the reliability of our setup multiple verifications were performed in accordance with the IEC Standards. Most gave positive results, but some issues were also discovered, mainly in regards to the optical filter needed for the setup. A suitable replacement for the missing optical filter was introduced, with which good results were acquired for both SVM and PST when compared to commercial flickermeters. Good results were also acquired in regards to the effects of dimming and the ITHD measured. Aside from the results, some issues regarding the procedures used for quantifying flicker were raised and discussed, along with discussing inconsistencies and discrepancies in the standards used.

New EU regulations are currently taking effect, which means there will be stricter requirements on lighting units and more necessity for labs to perform photometric quality control. In the project a flickermeter setup was constructed at the Swedish Energy Agency's lab for performing quality assurance of luminaries by measuring the relevant metrics PST, SVM, and ITHD. By accomplishing this in accordance with the relevant IEC Standards, it creates an example setup which can be reproduced in other labs without the need for expensive nontransparent commercial devices. The project also examines the viability of creating such a setup from scratch without prior expertise, using the IEC Standards as a guide. To ensure the reliability of our setup multiple verifications were performed in accordance with the IEC Standards. Most gave positive results, but some issues were also discovered, mainly in regards to the optical filter needed for the setup. A suitable replacement for the missing optical filter was introduced, with which good results were acquired for both SVM and PST when compared to commercial flickermeters. Good results were also acquired in regards to the effects of dimming and the ITHD measured. Aside from the results, some issues regarding the procedures used for quantifying flicker were raised and discussed, along with discussing inconsistencies and discrepancies in the standards used.

Thesis (MBA.) -- University of Limpopo, 2016
Project systems allow project managers to carry out work in a professional and well organised manner. These systems are created and maintained to advance project performance. Eskom spends a lot of resources on the creation and maintenance of project systems. The literature on project systems shows that, in spite of advancement in project managements processes, systems and tools, project success has not significantly improved. This problem raises questions about the value and effectiveness of project systems. Therefore this paper reports about the correlation between the degree of project manager’s compliance to project systems and project performance in Eskom Distribution Limpopo Operating Unit. The study looked at the performance of 10 projects and used empirical data on designers, planners, managers and project managers working in Eskom Distribution LOU to measure the compliance level of employees to project systems when carrying out the 10 chosen projects or any other projects not listed. A total of 45 completed questionnaires were analysed. Correlation analysis tests found a negative correlation between project manager’s project systems compliance level and project performance in terms of schedule and cost. The conclusion found was that as the compliance level on project systems increases, project performance decreases. Meaning there is an inversely proportional relationship between project system compliance level and project performance. Additionally, a lower level of knowledge than expected on the project managers, designers, and planners was found. Keywords: Project performance, Project systems, Correlation, Adherence,

碩士
國立高雄第一科技大學
金融系碩士班金融組
104
We argue that the compliance risk events would injure reputation of banks and decrease their ability of liquidity creation. A sample which consists of 31 banks from Taiwan over the period 2004 to 2014 is used to test the proposition. Indicators from Berger and Bouwman (2009) adapted by Chueh et al. (2013; 2014) are used to measure liquidity creation. Compliance risk is measured by the number of compliance risk events reported on the news from TEJ database. Dynamic panel data model is employed to test the relationship between compliance risk events and liquidity creation. The result shows that banks with more compliance risk events have significantly lower liquidity creation and small banks reducing more. It means that compliance risk events hurt banks’ ability of liquidity creation. In addition, the evidence also documents that bank capital, asset size, earnings volatility, inside directors, and revenue diversification can affect liquidity creation.

Robots have growing potential to enter the daily lives of people at home, at work, and in cities, for a variety of service, care, and entertainment tasks. However, several challenges currently prevent widespread production and use of such human-centered robots. The goal of this thesis was first to help overcome one of these broad challenges: the lack of basic safety in human-robot physical interactions. Whole-body compliant control algorithms had been previously simulated that could allow safer movement of complex robots, such as humanoids, but no such robots had yet been documented to actually implement these algorithms. Therefore a wheeled humanoid robot "Dreamer" was developed to implement the algorithms and explore additional concepts in human-safe robotics. The lower mobile base part of Dreamer, dubbed "Trikey," is the focus of this work. Trikey was iteratively developed, undergoing cycles of concept generation, design, modeling, fabrication, integration, testing, and refinement. Test results showed that Trikey and Dreamer safely performed movements under whole-body compliant control, which is a novel achievement. Dreamer will be a platform for future research and education in new human-friendly traits and behaviors. Finally, this thesis attempts to address a second broad challenge to advancing the field: the lack of standard design methodology for human-centered robots. Based on the experience of building Trikey and Dreamer, a set of consistent design guidelines and metrics for the field are suggested. They account for the complex nature of such systems, which must address safety, performance, user-friendliness, and the capability for intelligent behavior.
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碩士
國立中正大學
勞工關係學系暨研究所
102
The aim of the study was to investigate “The relationships among high performance work system, employee’s creative behavior and compliant behavior.” The social exchange perspective was used as a mediator to investigate the mediating effects between high performance work system and employee’s creative behavior or compliant behavior. The study used customer-contact employees who came from the chain service industry of three (or more) stores as the object of study, using a two-phase questionnaire to collect data. The data was collected from eighty stores and 401 valid questionnaires were collected. The Hierarchical Linear Modeling (HLM) was used in the main hypotheses tests to test the relationships among the variables. The major findings based on the statistical analyses are as below: 1.High performance work system has a significant positive influence on employee’s creative behavior. 2.High performance work system has a significant positive influence on employee’s compliant behavior. 3.High performance work system has a significant positive influence on employee’s social exchange relation. 4.Employee’s social exchange relation has a significant positive influence on employee’s creative behavior. 5.Employee’s social exchange relation has a significant positive influence on employee’s compliant behavior. 6.Employee’s social exchange relation has a complete mediation effect between high performance work system and employee’s creative behavior. 7.Employee’s social exchange relation has a complete mediation effect between high performance work system and employee’s compliant behavior. Based on the research results, the practical suggestions will be provided to chain service industries and further study as the references.

As the first decade of the 21st century nears its end, it is undoubtedly clear that the challenges facing the world today are profoundly different in both character and prominence from those faced by various societies during the last decade of the 20th century. In part, this change derives from, among other things, the rapid growth in the use of information technology, intensification of globalization and its attendant consequences and the hyper-competitive business environment within which most, if not all, business organizations operate. These factors, together with the visible and unrelenting shift away from the 'industrial economy' to 'service economy', accompanied by an emphasis on human rights culture across the globe, are radically changing the way people as citizens and people as customers, individually and collectively, understand their role in this new emerging context. Coupled with this changing network of individual and collective psyches is the changing nature and role expected of both the business and government institutions. In response to these changing expectations, businesses and governments are continuously seeking to find creative and working ways to better respond to the needs of their stakeholders. As part of this developing dynamic, the government of the Republic of South Africa has sought to target its strategy planning process as one mechanism through which the enhancement of its service delivery endeavour may be achieved. Taking the cue from their national counterpart, provincial governments are following on the same footsteps. In view of the prominence enjoyed by the strategic planning process in government circles as a tool, firstly, for linking and integrating departmental budgets and service delivery intentions, and secondly, channel efforts and energies of public servants to enhance service delivery improvement for the electorate, the need to examine the strategic planning process becomes critical. This study, therefore, finds its conceptual origin in the context of this developing dynamic. To this end, the KZN Department of Arts, Culture and Tourism has been identified as a case to study whether the strategic planning process is understood, and therefore used, as a value-creating imperative for service delivery enhancement in the public sector, or mechanism for compliance. To accomplish its purpose, the study relies primarily on the responses received from interviews conducted with the employees of the Department of Arts, Culture and Tourism on the question of the department's strategy planning process. Coupled with this primary source of information, literature review was also conducted as a secondary source. This process is important in that it provides an opportunity for the researcher to conduct a comparative analysis, firstly, to establish whether what the department says it does strategically has any link or relation to what is contained in the literature on strategy. Secondly, it affords space to assess whether the rhetorical articulations of the department on its strategic planning process link back to what the department does in practice around the same phenomena. On the basis of this analysis and assessment, the study moves on to articulate, whether, in its own opinion, based on its findings, the strategy planning process is currently used by the department as a value-creating mechanism for service delivery improvement or a mechanism for compliance.
Thesis (MA-Leadership Centre)-University of KwaZulu-Natal, 2008.

M. Tech. (Cost and Management Accounting), Vaal University of Technology
This study was undertaken to assess the extent to which transfer pricing was effectively used by multinational manufacturing companies operating in the Southern Gauteng region of South Africa. The target participants of the study traded their products across international borders and as such made use of transfer pricing in one way or the other to achieve strategic objectives. Scant research has been undertaken to analyse the degree to which transfer pricing can be used to effectively influence managerial performance. On the other hand there is a wealth of knowledge on the relationship between transfer pricing and taxation. In-depth review of literature showed that even though multinationals formulated their transfer pricing policies to target financial and managerial objectives, self-interest and outside influences tended to hinder the equitable realization of both types of objectives. The study therefore set out to establish whether this is true of Multinational corporations (MNCs) in Southern Gauteng and in the process answer questions about the procedure for formulating transfer pricing policies by these MNCs, the relationship, if any, between transfer pricing and profitability and the use of transfer pricing for performance enhancement and assessment. The study made use of a mixed methods research methodology to collect and analyze data from 45 MNCs operating in the target geographical area. Of the 45 companies, 15 cooperated fully with the study. Data was collected via the use of questionnaires and follow-up face-to-face and/or telephonic interviews. Collected data was analysed using statistical methods including the Chi Square Test, standard deviation, frequency tables and the Kruskal-Wallis H test. The results from the questionnaire and interviews show that there is no universally appropriate Transfer Pricing Policies(TPP) which applies equally to all organizations in all circumstances. Firms are affected by different environmental factors while striving for tax-compliance and value creation. The fear of falling on the wrong side of tax laws is a major driving force behind transfer pricing policies of MNCs. As such other objectives that are managerial in nature become secondary and tend to be neglected if/when they conflict with the primary objective.

South Africa has institutionalised the application of combined assurance’s Three Lines of Defence Model (TLDM) through the 3rd and 4th editions of the King Code. Albeit, failure of the TLDM has been documented in recent corporate governance scandals in South Africa. These failures point to the inadequacy of the model in its theoretical underpinnings that place more emphasis on compliance than moral development (acts vs virtue ethics). In this research study, the adequacy of the TLDM was assessed, as well as its effectiveness in dealing with Agency. It was further sought to establish whether competitive advantage could be created through TLDM implementation in South African organisations and to quantify in relative terms, the scope for competitive advantage creation through TLDM application. A mixed research methodology (convergent design) was used to gather quantitative and qualitative insights from governance practitioners in South Africa (concurrently over a cross-sectional time frame). 204 survey respondents and 11 interviewees participated in the study. A statistically valid model for creation of competitive advantage was developed from the quantitative findings while a framework for competitive advantage was developed from the qualitative findings. The findings of the study confirm the inadequacy of the TLDM that it lies in poor implementation by South African organisations than in the model’s theoretical underpinnings. It was concluded that competitive advantage can be created though TLDM implementation in South African organisations, and the scope for creation of competitive advantage is relatively significant. The implementation of TLDM with compliance fixation mediates the creation for competitive advantage through TLDM, while moral development focus in TLDM implementation moderates the relationship between TLDM Adequacy in ethics underpinnings and competitive advantage creation. While the inadequacy of the TLDM was established through this study, the support for the TLDM was still overwhelming, although support for additional levels as contemplated in the Five Levels of Assurance Model (FLAM) was considerable.
Graduate School of Business Leadership
D.B.L. (Strategy and Governance)