The corruption and transparency collection aims at providing documentation and basic thematic articulations around the term "corruption". Corruption denotes "dishonest or fraudulent conduct by those in power, typically involving bribery" (Oxford Dict.), but avoiding untransparent conditions is complex because at all level there might be a dominating group or a dominated one, and because everyone should be concerned by corruption, without excessive moralisation of others. The collection presents first the philosophical, socio-economic and political background to the subject. Second it gathers institutional documents and shows transparency in the global context and related to sustainable development. In a third set of perspectives are shown educational means to prevent corruption and promote transparency (as curricula or education in management and public administration). Other dimensions pertain to political means to prevent corruption, where transparency is considered as part of the democratic process, leadership and management related means to promote transparency and prevent corruption, and finally administrative and criminal law, retributive and preventive means.

Recent Submissions

  • Media accountability en Chile: la ‘tradición oral’ como instrumento de autorregulación

    Hormazábal Durand, Constanza (2024)
    The concept of media accountability encompasses the responsibility of the media toward the audiences as well as the mechanisms and instruments that can be used to hold media accountable to citizens in a democratic society. However, from its public function, the press cannot fulfill its regulatory functions and may create damage without violating the law. Through media accountability instruments, journalists can safeguard the quality of their work, strengthen their ethical compliance, and gain public trust to restore their credibility, legitimacy, and reputation. This study seeks to understand, from the perspective of media directors and editors in Chile, the extent of knowledge and perception of media accountability indicators of the press in Chile, particularly self-regulation, given the limited number of studies on this subject. Based on an exploratory study using qualitative methodology, we conducted eleven semistructured interviews with media professionals from the country’s television, newspapers, radio, and digital platforms. They shared their perspectives on self-regulation mechanisms present in Chilean media. The findings revealed that these mechanisms are characterized by a prevalence of orality as a tool for self-regulation, absence of other mechanisms such as those described in the literature, and identification of elements that are not part of media accountability instruments.
  • Toward a Better Criminal Legal System: Improving Prisons, Prosecution, and Criminal Defense

    Harris, David A; David A. Harris, Created and Presented Jointly by Students from State Correctional Institution - Greene, Waynesburg, PA, and University of Pittsburgh School of Law, Chief Editor: (Scholarship@PITT LAW, 2024-01-01)
    During the Fall 2023 semester, 15 law (Outside) students from the University of Pittsburgh School of Law and 13 incarcerated (Inside) students from the State Correctional Institution – Greene, in Waynesburg, Pennsylvania, took a full semester class together called Issues in Criminal Justice and Law. The class, occurring each week at the prison, utilized the Inside-Out Prison Exchange pedagogy, and was facilitated by Professor David Harris. Subjects include the purposes of prison, addressing crime, the criminal legal system and race, and issues surrounding victims and survivors of crime. The course culminated in a Group Project; under the heading “improving the criminal legal system,” students selected the topics of improving prisons, improving prosecution, and improving criminal defense. The frame of “improving” these aspects of the system marked a deliberate choice; while many members of the class argued that the system as a whole or particular parts of it were beyond redemption, the task was to find ways to address the most egregious shortcomings as the systems currently exist.This paper represents the ideas and approaches that all of the members of the class proposed, explored, and hammered out across weeks of work together. Were all of the suggestions here to be implemented, the class concedes that the system would not be even close to perfected. But the class believes these suggestions would result in considerable improvement, a more humane system, and a greater degree of fairness.
  • Developing Civics Education Textbook Based on ICT-Integrated Anti-Corruption Education

    Slamet Widodo; Yuni Yulianti (Universitas Pendidikan Indonesia, Fakultas Pendidikan Ilmu Pengetahuan Sosial UPI, 2023-01-01)
    In the campus nowdays there is no special subject for anticorruption. Wereas anticorruption subject is much needed by students due to with it students can play a role actively for campaign anticorruption. The thing can be done and enable appropriate with those conditions is to integrate civics educations subject to anticorruption. During the Covid-19, the trend using technology on all aspect of life increase. Therefore, so that students have integrity character so needed civics education textbook based anticorruption education integrated ICT (information, communication, dan technology). This research aim to describe validity and practicality civics education textbook based anticorruption integrated ICT. The kind of research is needed RnD (Research and Development) with 4D Model approach (define, design, develop, and disseminate). Reserch respondent use teacher candidate student consist of 5 majors. Data collection technique use expert validation, interview, and students responses. Data are analyzed quantitatively and qualitatively. The result of validation showed that textbook declared valid with contents 8 chapters and integrated to anticorruption comprehensive. Book material is wrotten structured accurated and deep. Language is used also easy understood with diction varied and interactive. Content of textbook equipped with pictures, chart, and illustration wich could facilitate several of students learning style. The result of testing also showed that textbook practical used in the learning. Students can easy to understand and think in line to essensial material in the textbook. Moreover, textbook also easy brougth, read, and saved.
  • Programa de integridad para los servidores públicos del Consejo de la Judicatura del Estado de Jalisco

    Ríos-Godínez, Giovana P.; Hernández-Arias, Rosalinda (ITESO, 2020-10-14)
    El presente documento tiene como objetivo principal el estudio del fenómeno de la corrupción y el impacto que, en las instituciones, así como también la forma de crear estrategias sostenibles en la lucha para erradicarla, lo anterior a través de la exposición de los valores y virtudes del ciudadano en su función como servidor público, desde la ética a la integridad pública, para generar confianza en el Consejo de la Judicatura del Estado y fortalecer el Estado de Derecho.
 La corrupción representa una seria amenaza para el estado de derecho y el desarrollo sostenible en el mundo, es nociva para todos los sectores tanto públicos como privados, su causa es por diversos factores, crisis de valores y los antivalores que han invadido el desempeño diario de la vida pública y debido a la falta de estrategias para su combate es que ha incrementado inmensurablemente.
 Como resultado de este trabajo de investigación documental se realiza la propuesta de implementar un programa de integridad en el Consejo de la Judicatura del Estado de Jalisco, donde su fin es que en forma integral se generen propuestas reales dentro de la institución y que tengan como cimiento los valores de la ética y la virtud de la integridad del ciudadano en el ejercicio de su función pública. 
 El programa de integridad propuesto tiene como base los elementos que se dieron en la recomendación del Consejo de la OCDE sobre Integridad Pública (2017) que tiene que ser un sistema de integridad coherente y completo, con una cultura de Integridad y una rendición de cuentas, estudio el anterior que fue convincente para su implementación debido a que es integral y abarca aspectos fundamentales en el desarrollo de un órgano que compone al Poder Judicial del Estado de Jalisco.
  • Implementation of Anti-Corruption Values Through Extracurricular Activities in Elementary School: Literature Reviews

    Rr. Fadila Kusumaning Ayu; Nafiah Nafiah; Dewi Widiana Rahayu; Akhwani Akhwani (Universitas Nahdlatul Ulama Surabaya, 2022-04-01)
    Abstract: This study aims to systematically review articles on the implementation of anti-corruption values ​​through extracurricular activities in elementary schools from 2018-to 2022. The method of this study is qualitative research, the type of this study is a systematic review based on a review of the Preferred Reporting Items for Systematic Review and Meta-analyses (PRISMA) flow. PRISMA can help researchers to evaluate the results of keyword experiments based on the results of randomized reviews. The data collected in this study relates to the implementation of anti-corruption values ​​through extracurricular activities in elementary schools, supporting factors, and inhibiting factors. The data collection technique used in this study uses identification, screening, eligibility, and included techniques. The data analysis in this study is related to (a) the parties involved in the implementation of anti-corruption values ​​are elementary school students, (b) activities for the application of anti-corruption values, namely extracurricular activities, (c) methods in implementing anti-corruption values ​​through extracurricular activities. in elementary schools, (d) obstacles and supporters in the implementation of anti-corruption values ​​through extracurricular activities in elementary schools, (e) evaluation results of the implementation of anti-corruption values ​​through extracurricular activities in elementary schools. As for the results of the research, the majority of relevant articles were found using a qualitative methodology, the parties involved were the principal, extracurricular teachers, and students. Extracurriculars that are often used in research are Scouts, Pencak Silat, Youth Red Cross (PMR). The supporting factor for success is the existence of self-awareness in each individual. The inhibiting factor is the lack of knowledge possessed by teachers regarding the implementation of anti-corruption education values. In the activities of implementing anti-corruption values ​​through extracurricular activities in elementary schools, some values grow in each student to affect student learning outcomes.
  • A reasoned action approach to understanding anti-corruption intentions among MBA (accounting) students in Ghana

    Joseph Tufuor Kwarteng; Maxmos Walasi Kobi Servoh (Elsevier, 2024-03-01)
    Drawing on the reasoned action approach theory, the study aimed to examine the logical pattern involved in the development and manifestation of anti-corruption (ethical) intentions among accounting students. Data were collected from 447 Master of Business Administration (MBA) (Accounting) students in Ghana, using an explanatory correlational design and a simple random sampling technique. The results indicated that the ethical attitude of MBA (Accounting) students is primarily influenced by mimetic, coercive beliefs, and religiosity, with normative belief showing no significant contribution to shaping ethical attitudes. The findings imply that ethical attitude in accounting serves as a pertinent precursor to the anti-corruption intentions of MBA (Accounting) students. The study recommends that institutions should allow accounting students to uphold their religious values, and that efforts to enhance ethical accounting attitudes should be promoted to foster anti-corruption behaviours among accounting students.
  • Non-financial reports, anti-corruption performance and corporate reputation

    Aldaz Odriozola, Maider; Álvarez Etxeberria, Igor; Calvo Sánchez, José antonio (2024-02-08)
    Objective – This paper analyzes whether the anti-corruption reporting practices of the companies are a reflection of adequate anti-corruption systems put in place by companies, or whether the disclosure is merely a tool for companies to improve their reputation and thus maintain their legitimacy.
 Design/methodology/approach – We apply the PLS method to the collected data in a content analysis of the sustainability reports of 31 companies within the Ibex 35 in December 2008.
 Theoretical foundation – In the analysis, we use both the legitimacy theory and the stakeholder theory, because we consider them as complementary theories and consistent with our approach.
 Findings – The results show that regarding the corruption issue there is a negative relationship between disclosure and performance, that is, companies with poor performance disclose more. On the other
 hand, the results reflect the existence of a positive relationship between disclosure and reputation, i.e. report information to interested parties enhances the perception of stakeholders about the company. This
 finding could be justified by the above two theories. However, we can’t conclude that companies with good performance disclose information to key stakeholders in order to strengthen relations, as stated by the
 stakeholder theory.
 Practical implications – this study provides evidence of how companies use non-financial reporting-specifically anti-corruption data- to improve corporate reputation. It is also noted that reporting practices not necessarily have to be in accordance with the actual anticorruption practices of firms.
  • The Breaking Down Political Corruption: The Urgency of Progressive Law Enforcement

    Abdul Wahid (Universitas Muhammadiyah Sidoarjo, 2021-12-01)
    Political corruption is one of the legal phenomena in the form of corruption carried out by involving political actors or power actors. Political corruption is a phenomenon that occurs in almost all parts of the world and is a global problem. This study aims to explore the value and substance of progressive law as a solution in dealing with political corruption in Indonesia. This research is a normative legal research. This research specifically prioritizes socio-legal aspects, namely non-legal aspects that can enlighten and clarify the description of problems in political corruption. The legal materials used are primary legal materials which include: the Corruption Law, the Amendment to the Corruption Crime Act, and the UNCAC ratification law. Secondary legal materials include the results of studies and research on political corruption in Indonesia, and non-legal materials include various non-legal studies and analyzes related to political corruption that support this research. The approach used is a statutory approach as well as a conceptual approach. The results of the study confirm that the urgency of progressive law in breaking down political corruption needs to be carried out because the orientation of progressive law does not only focus on rules, but also emphasizes behavioral aspects. The orientation and formulation of progressive law in breaking down political corruption is to emphasize the behavioral dimension in the form of leadership and professionalism in terms of substance, structure, and legal culture.
  • Funding Climate Change Initiatives: Utilising the Law for Enhancing Financial Management in Cities

    Wright, Johandri (Faculty of Law, North-West University, South Africa, 2024-02-19)
    Climate change affects cities disproportionately, and some cities have limited fiscal capacity to address climate change. It is therefore necessary to ensure that the climate funds cities do have at their disposal are used in a way that maximises their impact. However, financial mismanagement and corruption have led to significant money losses in climate funds. Although measures against general public sector corruption can be used to improve climate finance management, the climate finance market poses some unique challenges. Traditional anti-corruption measures can be rethought to maintain their effectiveness against corruption in climate finance. Against this background, the article explores how international and regional law can be used by cities to improve the management of climate funds. Eight financial controls are identified and critically discussed to show how they can be effective in the specific case of climate finance. The article also shows some examples of where these financial controls have been implemented in cities
  • Thinking Strategically about Revenue Administration Reform

    Junquera-Varela, Raúl Félix; Awasthi, Rajul; Balabushko, Oleksii; Nurshaikova, Alma (World Bank, Washington, DC, 2019-12-23)
    Over the past two decades, two trends in tax administration reform have emerged – granting increased
 autonomy to tax administrations and establishing a unified integrated revenue authority (IRA) charged
 with administering both tax and customs laws and, in some cases, social security. This paper reviews the
 theory and practice of these revenue administration models and synthesizes lessons learned from the
 World Bank’s engagement with clients in recent years. The paper looks at several case studies across the
 world on the reform design as well as results of integration or increased autonomy. Semi-autonomous and
 integrated revenue administration models have the potential to bring crucial improvements to the efficiency
 and effectiveness of tax administration. The implementation shows both successes and challenges. The
 paper concludes with listing pre-conditions for these reforms including need for comprehensive approach
 of combining increased autonomy with improved administration processes and anticorruption efforts;
 importance of building collation of all revenue bodies prior to integration; and focus on non-revenue
 collecting functions of customs administration.
  • A atuação do Ministério Público Brasileiro na implementação da Nova Governança Pública como mecanismo anticorrupção

    Nevado-Batalla Moreno, Pedro-Tomás; Oliveira, Gustavo Henrique Justino de; Wanis, Rodrigo Otávio Mazieiro (2024-02-19)
    [POR]A presente tese trata da atuação do Ministério Público Brasileiro na implantação, execução
 e controle da Nova Governança Pública, em seus âmbitos interno e externo, propondo-se
 novas possibilidades metodológicas de utilização dos instrumentos administrativos da
 Instituição, com a funcionalidade anticorrupção. Em resposta à crise de resultados da
 implementação das políticas públicas e da prestação de serviços públicos do modelo
 burocrático do Estado do Bem-Estar Social, cujas práticas duraram até meados dos anos
 1980, superado pelo modelo de Nova Administração Pública (New Public Management) e
 diante das novas necessidades e demandas num contexto social plural e dinâmico, surge uma
 nova forma de gestão pública - Nova Governança Pública – fundada, basicamente, no
 planejamento estratégico, na atuação em rede, na participação administrativa democrática,
 na consensualidade, na priorização da prevenção ao ilícito, na coconstrução da gestão e das
 políticas públicas, no binômio accountability/responsiveness, na transparência e na
 integridade (compliance). Embora a Constituição da República Federativa do Brasil de 1988
 tenha estabelecido, originalmente, um federalismo de cooperação e incorporado preceitos de
 governança pública, sobretudo depois da reforma administrativa promovida pela Emenda
 Constitucional n. 45 de 2004, na prática, esses elementos apresentam-se em níveis pouco
 satisfatórios de concreção, por abusos de poder e ineficiência de gestão pública, construindose
 um cenário fértil à corrupção, fenômeno social que, comprovadamente, solapa os direitos
 fundamentais. Apesar de possuir desenho, incumbências e funções institucionais de defesa
 da ordem jurídica, do regime democrático, dos interesses sociais e individuais indisponíveis
 e de controle externo da Administração Pública, especialmente na tutela do direito
 fundamental à boa gestão pública, a atuação do Ministério Público como coprotagonista
 cooperativo na implementação da Nova Governança Pública, interna e externa, ainda é
 matéria pouco explorada. Pretende-se investigar o desenvolvimento institucional do MP até
 o atual modelo de atuação extrapenal anticorrupção e demonstrar sua prevalência ainda
 desplanejada, repressivo-demandista e ineficaz, para, então, fundar bases teóricas e
 metodológicas para a proposição de um novo modelo governante da Instituição. Finalmente,
 serão feitas propostas para a construção de um perfil de atuação que promova os preceitos
 da NGP, dentro e fora da Instituição, de modo resolutivo, com atuação em rede concertada
 com a Administração Pública e a sociedade civil, preponderantemente preventivo e
 resolutivo, com novos paradigmas metodológicos de utilização dos instrumentos
 extrajudiciais, no exercício das atividades administrativa e finalística, como mecanismo
 eficiente de prevenção e repressão à corrupção no setor público, com potencial de
 implementar um círculo virtuoso de responsividade estatal anticorrupção e de promoção
 concreta dos direitos fundamentais tutelados pelo MP.
 [EN]This thesis deals with the performance of the Brazilian Public Ministry in the
 implementation, execution, and control of the New Public Governance, in its internal and
 external scopes, proposing new methodological possibilities for the use of the Institution's
 administrative instruments, with the anti-corruption functionality. In response to the crisis
 resulting from the implementation of public policies and the provision of public services
 from the bureaucratic model of the Social Welfare State, whose practices lasted until the
 mid-1980s, surpassed by the model of New Public Management and in the face of new needs
 and demands in a plural and dynamic social context, a new form of public management
 emerges - New Public Governance - based basically on strategic planning, networking,
 democratic administrative participation, consensus, prioritization of prevention to the illicit,
 in the co-construction of management and public policies, in the binomial
 accountability/responsiveness, in transparency and integrity (compliance). Although the
 1988 Constitution of the Federative Republic of Brazil originally established a cooperative
 federalism and incorporated precepts of public governance, especially after the
 administrative reform promoted by Constitutional Amendment n. 45 of 2004, in practice,
 these elements are presented at unsatisfactory levels of implementation, due to abuses of
 power and inefficiency of public management, building a fertile scenario for corruption, a
 social phenomenon that, demonstrably, undermines fundamental rights. Despite having
 institutional design, duties and functions to defend the legal order, the democratic regime,
 unavailable social and individual interests and external control of public administration,
 especially in the protection of the fundamental right to good public management, the
 performance of the Public Ministry as a cooperative co-protagonist in the implementation of
 the New Public Governance, internal and external, is still a little explored matter. It is
 intended to investigate the institutional development of the PM until the current model of
 extracriminal anti-corruption action and demonstrate its still unplanned, repressivedemandist
 and ineffective prevalence, to then found theoretical and methodological bases
 for the proposition of a new governing model of the Institution. Finally, proposals will be
 made for the construction of an action profile that promotes the precepts of NPG, inside and
 outside of the Institution, in a resolutive way, with concerted network action with the Public
 Administration and civil society, preponderantly preventive and resolving, with new
 methodological paradigms for the use of extrajudicial instruments, in the exercise of
 administrative and final activities, as an efficient mechanism for preventing and repressing
 corruption in the public sector, with the potential to implement a virtuous circle of state anticorruption
 responsiveness and concrete promotion of the fundamental rights protected by
 the PM.
 [ES]Esta tesis trata sobre la actuación del Ministerio Público brasileño en la implantación,
 ejecución y control de la Nueva Gobernanza Pública, en sus ámbitos interno y externo,
 proponiendo nuevas posibilidades metodológicas para el uso de los instrumentos
 administrativos de la Institución, con la funcionalidad anticorrupción. Como respuesta a la
 crisis derivada de la implementación de políticas públicas y la prestación de servicios
 públicos desde el modelo burocrático del Estado de Bienestar Social, cuyas prácticas se
 prolongaron hasta mediados de la década de 1980, superado por el modelo de Nueva Gestión
 Pública (New Public Management) y ante las nuevas necesidades y demandas en un contexto
 social plural y dinámico, surge una nueva forma de gestión pública - Nueva Gobernanza
 Pública – fundada básicamente en la planificación estratégica, en el trabajo en red, en la
 participación administrativa democrática, en el consenso, en la priorización de la prevención
 a los ilícitos, en la co-construcción de la gestión y de las políticas públicas, en el binomio
 rendición de cuentas/responsabilidad, en la transparencia y em la integridad (cumplimento).
 Aunque la Constitución de la República Federativa de Brasil de 1988 estableció
 originalmente un federalismo cooperativo e incorporó preceptos de gestión pública,
 especialmente después de la reforma administrativa promovida por la Enmienda
 Constitucional n. 45 de 2004, en la práctica, estos elementos se presentan en niveles de
 implementación insatisfactorios, debido a los abusos de poder e ineficiencia de la gestión
 pública, construyendo un escenario fértil para la corrupción, fenómeno social que, de manera
 demostrable, atenta contra los derechos fundamentales. A pesar de tener un diseño
 institucional, deberes y funciones de defensa del orden jurídico, del régimen democrático,
 indisponibilidad de los intereses sociales e individuales y control externo de la gestión
 pública, especialmente en la protección del derecho fundamental a la buena gestión pública,
 la actuación del Ministerio Público como un coprotagonista cooperativo en la
 implementación de la Nueva Gobernanza Pública, interna y externamente, es un tema aún
 poco explorado. Se pretende investigar el desarrollo institucional del MP hasta el actual
 modelo de acción extradelictiva anticorrupción y demostrar su prevalencia aún no
 planificada, represor-demandante e ineficaz, para luego fundamentar las bases teóricas y
 metodológicas para la proposición de un nuevo modelo gobernante de la Institución.
 Finalmente, se propondrá la construcción de un perfil de actuación que promueva los
 preceptos de la NGP, dentro y fuera de la Institución, de forma resolutiva, con acción
 concertada en red con la Administración Pública y la sociedad civil, preponderantemente
 preventiva y resolutiva, con nuevos paradigmas metodológicos para el uso de instrumentos
 extrajudiciales, en el ejercicio de actividades administrativas y finales, como un mecanismo
 eficiente para prevenir y reprimir la corrupción en el sector público, con el potencial de
 implementar un círculo virtuoso de respuesta estatal anticorrupción y promoción concreta
 de los derechos fundamentales protegidos por el MP.
 [IT]Questa tesi affronta la performance del Pubblico Ministero brasiliano nell'attuazione,
 esecuzione e controllo della Nuova Governance Pubblica, nei suoi ambiti interno ed esterno,
 proponendo nuove possibilità metodologiche per l'utilizzo degli strumenti amministrativi
 dell'Istituzione, con la funzionalità anticorruzione. In risposta alla crisi derivante
 dall'attuazione delle politiche pubbliche e dall'erogazione dei servizi pubblici dal modello
 burocratico dello Stato Assistenziale, le cui pratiche sono durate fino alla metà degli anni
 '80, superate dal modello di Nuova Pubblica Amministrazione (New Public Management) e
 di fronte a nuove esigenze e richieste in un contesto sociale plurale e dinamico, emerge una
 nuova forma di gestione pubblica - Nuova Governance Pubblica - basata essenzialmente su
 pianificazione strategica, attuazione in rete, partecipazione amministrativa democratica,
 consenso, prioritizzazione della prevenzione illecita, co-costruzione di management e
 politiche pubbliche, binomio accountability/reattività, trasparenza e integrità (compliance).
 Nonostante la Costituzione della Repubblica Federativa del Brasile del 1988 stabilisse
 originariamente un federalismo cooperativo e incorporasse i precetti del governo pubblico,
 soprattutto dopo la riforma amministrativa promossa dall'Emendamento Costituzionale n. 45
 del 2004, in pratica, tali elementi si presentano a livelli di attuazione non soddisfacenti, a
 causa di abusi di potere e inefficienze della gestione pubblica, costruendo uno scenario fertile
 per la corruzione, fenomeno sociale che, in modo dimostrabile, lede i diritti fondamentali.
 Pur avendo un disegno istituzionale, compiti e funzioni a difesa dell'ordinamento giuridico,
 del regime democratico, degli interessi sociali e individuali indisponibili e del controllo
 esterno della pubblica amministrazione, soprattutto nella tutela del diritto fondamentale alla
 buona amministrazione pubblica, l'esercizio del Pubblico Ministero come un co-protagonista
 cooperativo nell'attuazione della Nuova Governance Pubblica, all'interno e all'esterno, è un
 tema ancora poco esplorato. Si intende investigare l'evoluzione istituzionale del MP fino
 all'attuale modello di azione extrapenale anti-corruzione e dimostrarne suo ancora
 prevalenza non programmato, repressivo-domandistico e inefficace prevalere, per poi
 fondare le basi teoriche e metodologiche per la proposizione di un nuovo modello di governo
 della l'istituzione. Verranno, infine, proposte per la costruzione di un profilo di azione che
 promuova i precetti della NGP, all'interno e all'esterno dell'Ente, in modo risolutivo, con
 un'azione concertata di rete con la Pubblica Amministrazione e la società civile,
 prevalentemente preventiva e risolutiva, con nuove paradigmi metodologici per l'utilizzo
 degli strumenti stragiudiziali, nell'esercizio delle attività amministrative e finali, quale
 efficace meccanismo di prevenzione e repressione della corruzione nel settore pubblico, con
 le potenzialità per attivare un circolo virtuoso di reattività dello Stato anticorruzione e
 concreta promozione di i diritti fondamentali tutelati dal MP.
  • Παράγοντες που επηρεάζουν την φορολογική συμμόρφωση σε μικρές και πολύ μικρές επιχειρήσεις: περιπτωσιολογική μελέτη για τις επιχειρήσεις του ν. Καβάλας

    Panagiotidou, Eleftheria; Παναγιωτίδου, Ελευθερία (University of PeloponesseΠανεπιστήμιο Πελοποννήσου, 2021)
    This thesis attempts to investigate in a theoretical and empirical context, the issue of tax compliance of small and micro entities based in the Prefecture of Kavala. With the share of small and micro enterprises corresponding to 98.9% of the total business community, in countries like Greece the issue of economic development, of these enterprises, plays a vital role for the survival of the state. The problems of debt sustainability in combination with the reduced number of Public Revenues compose with urgent the need to strengthen tax behavior and reduce tax evasion. The difficulty of dealing with this phenomenon composes the research problem that the present study deals with. The aim of this study focuses on the search for the key factors that have a decisive influence on tax compliance and consequently on the high levels of tax evasion while presenting a regression model specifically tailored to the specific control sample, which are small and micro businesses. Studying the theoretical background of the scientific community regarding tax compliance reveals the crucial elements that determine tax behavior. Crossing the above facts with the Greek territory, the need arises for the measurement of new causes in addition to the economic, political, control and ethical factors. The selected sample includes 218 companies which have been examined for the period 2010-2019, while its main advantage is its impartiality, as it maintains a relationship of trust with the researcher. With the development of the methodological framework and the analysis of the study, based on the research questions, safe conclusions were drawn regarding the factors of determining the tax compliance for the income from business activity of the small and micro entities of the sample. The adaption of the conclusions of the study will be able to directly enhance public revenues and provide a fair distribution of taxable burdens. In addition, the general contribution of the dissertation to the field of knowledge is emphasized, covering a research gap that existed until today and concerned the control of the business activities of smaller companies.
  • HR managers faced with whistleblowing

    Institut de Recherche en Gestion des Organisations (IRGO); Université de Bordeaux (UB)-Institut d'Administration des Entreprises (IAE) - Bordeaux; Goujon Belghit, Anne; Husser, J.; LACAZE, D. (HAL CCSDAssociation de Gestion des Ressources Humaines, 2023)
    International audience
  • Anti-Corruption Education Policy Outputs for Combatting Corruption in Indonesia: Applying the Theory of Planned Behaviour

    Dyah Lituhayu; Amni Zarkasyi Rahman; Mujibur Rahman Khairul Muluk; Mohammad Nurul Huda (Pusat Penelitian Ilmu Sosial dan Humaniora Kontemporer, 2023-10-01)
    Corruption is a bureaucratic disease that has become as entrenched as the common cold, undermining governments globally. Proactive government policies can reduce corruption crimes through prosecution, prevention and education. The Indonesian government has implemented a ‘trident’ corruption eradication policy in educational institutions aiming to shape the attitudes, norms and behaviour of the nation’s younger generation. Unfortunately, the existing literature is limited in assessing the policy output of preventing and eradicating corruption, particularly the effectiveness of anti-corruption education among university students. A policy output evaluation perspective is offered to fill this research gap. This study aims to evaluate the policy output of anti-corruption education in shaping attitudes, norms and behaviour using the theory of planned behaviour. A quantitative approach and survey method were chosen, and a total of 125 respondents participated. The partial least squares algorithm and bootstrapping methods were used to analyse the data. The study’s results reveal that perceived behaviour control, attitude, subjective norm have significant influences on students’ intention. Perceived behaviour control has significant influences on students’ anti-corruption behaviour, though attitudes do not affect students’ anti-corruption behaviour. The findings also show that it has a good level of effectiveness in anti-corruption education policy outputs in achieving policy goals. Our policy recommendations include socialisation about anti-corruption to the community, implementing ideology education and upholding the law on corruption to increase the success of corruption prevention and eradication policies.
  • From Legalized Business Ethics to International Trade Regulation: The Role of the Foreign Corrupt Practices Act and Other Transnational Anti-Bribery Regulations in Fighting Corruption in the International Trade

    Chaffee, Eric C. (Case Western Reserve University School of Law Scholarly Commons, 2014-01-01)
    The Foreign Corrupt Practices Act of 1977 (FCPA) has never had a clearly defined place in American law. Part of the problem is the enigmatic nature of the FCPA itself. Codified in scattered provisions among the statutes of the Securities Exchange Act of 1934 (Exchange Act), the FCPA contains provisions requiring companies issuing securities registered with the Securities and Exchange Commission (SEC) to maintain both accurate books and records and adequate internal accounting controls.? In addition, the FCPA also has provisions rendering unlawful transnational bribery, in other words, bribes paid directly and indirectly by individuals and entities residing or operating in the United States to foreign public officials, foreign candidates for office, and foreign political parties.' Although the purposes of all of the provisions of the FCPA coalesce around the prevention, detection, and punishment of transnational bribery, the divergent nature of these provisions is apparent. ... The remainder of this Article is structured as follows: Part II provides a discussion of transnational anti-bribery regulation as a component of international trade law and explains the shift in the justification for the FCPA and other transnational anti-corruption laws from the legalization of business ethics to the promotion of economic efficiency and the rule of law by way of international trade regulation. Part III discusses the consequences of the FCPA and other transnational anti-corruption law being a source of international trade regulation, including the need for the World Trade Organization (WTO) to increase its role in fighting corruption, the need for the enforcement of the anti-bribery provisions of the FCPA to be consolidated in the DOJ, and the need for the creation of an international body to address corruption-related issues. Finally, Part IV contains brief concluding remarks, which focus on the need for the legal academy to place more focus on transnational corruption law as a component of international trade law.
  • The Capitals Background paper <IRC>

    Adams, C.; Jansen, Paul (IIRC International Integrated Reporting Council, 2013)
  • The Capitals Background paper <IRC>

    Adams, C.; Jansen, Paul (IIRC International Integrated Reporting Council, 2013)

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