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

  • Fiscal Transparency and Public Service Quality Association: Evidence from 12 Coastal Provinces and Cities of China

    Qiuxia Yang (MDPI AG, 2021-12-01)
    This paper presents an evaluation index system of public service quality, which contains 35 indexes from the dimensions of the output and effect. Based on data from 2010 to 2017 in 12 coastal provinces and cities of China, this paper assesses public service quality by using the methods of entropy weight order preference similarity to the ideal solution (TOPSIS) and analyzes the effect of fiscal transparency on public service quality. The results show that the public service quality in the 12 coastal provinces and cities of China studied is relatively high, and fiscal transparency has a positive effect on public service quality. This analysis showed that an increase of 1% in fiscal transparency would lead to an increase of 0.0323% in the quality of public services. Fiscal transparency contributes to the quality of public services by improving the scale of investment and the efficiency of public services expenditure; this is because fiscal transparency can increase the expenditure on public welfare services and curb official corruption. Furthermore, the proposed evaluation index can enable government administrators to take the necessary steps on the appropriate dimensions to improve public service quality. This study can provide some guidelines for other countries, especially to improve public service quality by increasing fiscal transparency.
  • XBRL as a Digital Reporting Format for Economic Entities: International Experience and Russian Practice Abstract

    R. P. Bulyga; I. V. Safonova (Government of Russian Federation, Financial University, 2020-07-01)
    The issue of global transformation of the traditional format of accounting (financial) and non-financial reporting (in the form of PDF reports) into an interactive digital format of business reporting is relevant. The article is devoted to the analysis of domestic and world trends in the development of reporting of economic entities in the digital economy and identifying the prospects for using XBRL as the main digital format of business reporting. The research methodology is based on the application of a system of scientific methods: analysis and synthesis, induction and deduction, comparison, a systematic and logical approach and the method of analogies and groupings. As a result of the study, the trend in the development of reporting by economic entities is determined. The study justifies the strengthening of the role of information technology in the formation of new conceptual approaches to the disclosure of the information contained in it by synthesizing the elements of volumetric representation (using the method of “multidimensional space”) and modern IT platforms. A review of the use of the XBRL format as a world language for business reporting in international and Russian practice is conducted. Based on the analysis of global XBRL development initiatives actively discussed in the world community, it is concluded that the XBRL format has firmly taken the place of the main digital standard for the formation and disclosure of information by economic entities of leading world countries, and its further development is an inevitable future in solving the problem of creating a modern interactive digital format of business reporting of foreign and domestic companies. The research results can be used by a wide range of national regulators, investors and financial market participants, as well as international business and professional communities, with the practical transfer of all financial market participants to a single electronic format.
  • Explaining the Accounting Disclosure Index of Stock Exchanges by Foreign Exchange Market Activity

    BAKAY, Aziz; Moqbel, Murad (ScholarWorks @ UTRGV, 2012-12-01)
    In this article, researcher-created accounting disclosure index of 23 stock exchanges for the year 1992 and its relationship with variables including foreign exchange turnover, economic and financial indicators were investigated. The accounting disclosure index of global stock exchanges crafted by Adhikari and Tondkar (1992) was regressed on foreign market turnover which was utilized as a proxy for foreign exchange market activity. The OLS results supported that along with the activity of foreign exchange market; GNI per capita, market capitalization, energy and electric consumption, number of listed companies were significantly related with the accounting disclosure index. The foreign market turnover was found to be positively influencing the accounting disclosure index. The models explained about 73% of the variation in the index with an F-ratio of 26.56 indicating the overall significance of the model.
  • Village Fund Management: A Foucauldian Perspective

    Alexander Anggono; - Tarjo; Beni Pradinata (Universitas Trunojoyo Madura, 2020-12-01)
    The village fund was introduced in 2014 to stimulate development in villages all over Indonesia.  However, the special task force of the village fund in the mid of 2017 solely had received 10,000 complaints regarding suspicion of misuse of the village fund, which resulted in 200 village officials end up in jail. Therefore, this study is to explore many aspects affecting the processes of planning and establishing of village budget in a village located at Madura.     A qualitative approach is applied in this study to enable researchers to explore many aspects of the management of the village fund.  The findings of this study indicate that the Musrenbangdes as a tool in the planning stage were intervened by the head of the village without considering the interests of local society. Consequently, development proposals contained in the Musrenbangdes, which later were elaborated in the RPJMDesa as mid-term programs and the RKPDesa as short-term programs, were determined by the head of the village and his officials. Meanwhile, the head of the village is not equipped to handle the planning and budgeting process of the village fund.  Hence, the head of the village placed his right-hand man as a coordinator to manage the village fund, resulting in a lack of transparency in the management of the fund.
  • Executive remuneration and the limits of disclosure as an instrument of corporate governance

    Harvey, Charles; Maclean, Mairi; Price, Michael (2020-05-28)
    Why does disclosure continue to be seen as a panacea for failings in corporate governance, despite mounting evidence that it is a weak instrument of control? Through a micro-historical study of the constitution and deliberations of the Greenbury committee, which placed executive remuneration disclosure at the heart of UK corporate governance, we demonstrate how disclosure was discursively constructed by elite business leaders as a primary requirement of accountability of agents to owners. Our research, conducted twenty years after the publication of the Greenbury recommendations in 1995, is based on oral history interviews with surviving members of the committee and its professional advisers, who came to lament that their efforts perversely had helped escalate rather than moderate top executive pay. We argue that disclosure is a poor surrogate for real engagement by owners in corporate governance, and propose four general conditions that, if satisfied, might lead to increased accountability.
  • Analisa Praktik Akuntabilitas Dana Kampanye: Pendekatan Teori Strukturasi Giddens

    Ignatius Novianto Hariwibowo; Putri Alvi Santana (Universitas Trunojoyo Madura, 2020-12-01)
    This study aimed to explain what factors drive the practice of reporting campaign finance formalities in Batu City, East Java. Rules for reporting campaign funds have been made by the Komisi Pemilihan Umum (KPU). However, the existence of political parties in the election that did not report campaign funds or reported the campaign funds in nothing, was a practice encountered in the campaign process. This problem was a manifestation of the lack of accountability and transparency in reporting campaign funds. To uncover the practice of reporting campaign finance formalities, this study used qualitative methods. This study used Giddens's structuration theory to uncover the causes of formality practice. The results of this study explained that the practice of reporting campaign finance formalities in Batu City was due to the weakness of agents and structures in the political process. This study found that the party chairperson and KPU were a form of agent's role in the low awareness of accountability of the campaign finance reports. In addition, low public attention and low enforcement of regulations weaken the social structure to realize accountability and transparency of campaign funds. Penelitian ini bertujuan unftuk menjelaskan faktor apa yang mendorong terjadinya praktik formalitas pelaporan dana kampanye dalam proses pemilu (pemilihan umum) di Kota Batu, Jawa Timur. Aturan pelaporan dana kampanye telah dibuat Komisi Pemeilihan Umum (KPU). Namun, adanya partai politik peserta pemilu yang tidak melaporkan dana kampanye atau adanya partai politik yang melaporkan dana kampanye dalam keadaan nihil, merupakan praktik yang ditemui dalam proses kampanye dalam pemilihan umum. Masalah ini merupakan wujud dari kurangnya akuntabilitas dan transparansi pelaporan dana kampanye. Untuk mengungkap praktik formalitas pelaporan dana kampanye, penelitian ini menggunakan metode kualitatif. Penelitian ini menggunakan teori strukturisasi dari Giddens untuk mengungkap penyebab praktik formalitas. Hasil penelitian ini menjelaskan bahwa praktik formalitas pelaporan dana kampanye di Kota Batu adalah karena lemahnya agen dan struktur dalam proses politik. Penelitian ini menemukan bahwa ketua umum partai yang tidak memperhatikan akuntabilitas dan peran KPU yang hanya bersifat administrasi merupakan bentuk peran agen dalam rendahnya kesadaran akuntabilitas laporan dana kampanye. Selain itu, perhatian publik yang rendah dan penegakan aturan yang rendah memperlemah struktur sosial dalam usaha terwujudnya akuntabilitas dan transparansi danakampanye.
  • The effects of financial health and company characteristics on Integrated Reporting

    Nurkholis (Universitas Merdeka Malang, 2020-10-01)
    Integrated Reporting up to now is still prepared voluntarily, so that there are still very few companies that implement it. Using secondary data obtained from published annual financial statements of 20 state owned enterprises (SOE’s) from 2012-2018 (140 pooled observations), this study aims to predict the effect of financial health indicators and company characteristics related to company’s size, age, and type of industry on the extent of Integrated Reporting disclosure of SOE’s listed in the Indonesia Stock Exchange (IDX). Through descriptive and inferential statistic performed, this study provides empirical evidence that indicators of financial health and the size of companies have negative effects on the extent of Integrated Reporting disclosure. Variables of age and type of industry do not affect the extent of Integrated Reporting disclosure. These results indicate that, in line with signaling theory, the lower the level of financial health and the smaller the size of the company, the more likely that the company will try to further increase the extent of disclosure in its Integrated Reporting.
  • The budget accounting model and performance measurement: Perceptions of public employees in Bosnia and Herzegovina

    Benina Veledar; Amra Gadžo (Faculty of Economics in Osijek, 2020-01-01)
    The aim of this paper is to analyze if the accounting system of Bosnia and Herzegovina (hereinafter B&H) budget is adequate and if it enables the measurement of public administration performance, as well as to give recommendations for future improvements. To achieve this, a survey was conducted among public employees working in the fields of finance, accounting and auditing at all levels of B&H government as well as among experts from the accounting and auditing field in B&H. The analysis of survey results revealed shortcomings in the accounting system in B&H budget evident in its inability to measure and report on the efficiency, effectiveness and economy of public spending, which reduces transparency and opens up an opportunity for misuse of public resources. According to the studies conducted thus far in this field, one of the most efficient ways to overcome this is to introduce specific cost and management accounting instruments into the accounting system of the budget, which would enable adequate measuring and reporting on the performance of public administration, thereby enhancing the transparency of public finances and accountability of public employees.
  • Audit of Non-financial Information

    R. G. Kaspina; N. O. Samoilova (Government of Russian Federation, Financial University, 2020-08-01)
    The article is devoted to the practical implementation of auditing tasks in relation to non-financial information in Russia. The increased need to develop this area of auditing services is related to both the increased interest of users in the nonfinancial information in itself, and the need to improve its reliability. The methodological base of the research includes a set of scientific techniques and research methods such as theoretical analysis of the literature on the research problem, analysis of regulatory sources, a method of comparison, as well as the use of practical experience in providing auditing services in relation to non-financial information. The study of current trends in the publication and certification of nonfinancial statements in Russia and abroad, considers the main approaches to the definition of “non-financial audit” and the most widespread methodological approaches to its implementation, as well as reviews the practice of performing tasks to confirm non-financial information and identifies the main problems of their implementation. The theoretical and practical significance of the research is to justify the need to develop tools for providing auditing services in relation to non-financial information, as well as the proposed solutions to the identified problems of practical implementation of tasks.
  • Evaluating integrated reporting quality, its determinants and its effect on sustainability in a mandatory reporting environment

    Appiagyei, Kwadjo (Edith Cowan University, Research Online, Perth, Western Australia, 2020-01-01)
    over time firms may be looking beyond merely satisfying the regulatory requirements to realise the full benefits of IR. Furthermore, the study finds that among the three examined determinants of IR quality—political visibility, effective corporate governance and financial performance—on the JSE, political visibility is the best predictor. Also, the study finds evidence to support the assertion that IR affects sustainability. Moreover, IR quality is found to mediate the relationship between corporate governance, political visibility and sustainability performance. Hence, the argument that IR has abandoned sustainability cannot be substantiated. Although IR continues to evolve, the full potential of IR in the corporate reporting environment may not have been realised yet. Therefore, countries and capital market regulators that are considering mandating IR may find the evidence from this study useful in their considerations.
  • The budget accounting model and performance measurement: Perceptions of public employees in Bosnia and Herzegovina

    2020
    The aim of this paper is to analyze if the accounting system of Bosnia and Herzegovina (hereinafter B&H) budget is adequate and if it enables the measurement of public administration performance, as well as to give recommendations for future improvements. To achieve this, a survey was conducted among public employees working in the fields of finance, accounting and auditing at all levels of B&H government as well as among experts from the accounting and auditing field in B&H. The analysis of survey results revealed shortcomings in the accounting system in B&H budget evident in its inability to measure and report on the efficiency, effectiveness and economy of public spending, which reduces transparency and opens up an opportunity for misuse of public resources. According to the studies conducted thus far in this field, one of the most efficient ways to overcome this is to introduce specific cost and management accounting instruments into the accounting system of the budget, which would enable adequate measuring and reporting on the performance of public administration, thereby enhancing the transparency of public finances and accountability of public employees.
  • Pemanfaatan Ragam Aplikasi Seluler Antikorupsi dalam Upaya Pencegahan Korupsi

    Ipi Maryati Kuding; Irwansyah Irwansyah (Universitas Tarumanagara, 2020-12-01)
    The industrial revolution brings benefits and challenges to every country involved in this transformation. The industrial revolution 4.0 has created an interconnection between all things and the internet so that it can send and receive data. The government is trying to adapt to this development, one of which is done by implementing open government commitments. In the concept of open government, open data is important as a form of openness and accountability of government. In realizing open government, the government is currently starting to implement mGov technology which provides a service system based on cellular application technology that is able to offer easy access, availability, is more dynamic, and is able to increase citizen participation. This paper discusses mobile applications launched by the Corruption Eradication Commission (KPK) as a means of socialization, anti-corruption education as well as opening spaces for participation and collaboration with all levels of society. Through these mobile applications the KPK also encourages the public to monitor public services and invites the public to take advantage of the information available on anti-corruption platforms and applications for advocacy purposes and convey the aspirations of the public to the government. This study uses the use and gratification theory, by interviewing 4 informants regarding their experiences using applications and as a management team. This study aims to determine the use of various mobile applications in fulfilling information needs in increasing public understanding and participation in preventing corruption. The research approach used is a qualitative approach with a case study method. The findings in the study indicate a positive response from application users to Android and iOS-based mobile applications launched by the KPK. From the user side, the anti-corruption mobile application is able to meet the needs, especially the ease of access that is not bound by time and space. However, development is still needed for these applications, both in terms of appearance, the value of content benefits, data reliability and how to use the content to prevent corruption.  Revolusi industri membawa manfaat dan tantangan bagi setiap negara yang terlibat dalam transformasi tersebut. Revolusi industri 4.0 telah membuat interkoneksi antara semua hal dengan internet sehingga dapat mengirim dan menerima data. Pemerintah berupaya beradaptasi dengan perkembangan ini yang salah satunya dilakukan dengan implementasi komitmen open government. Dalam konsep open government, open data penting sebagai wujud keterbukaan dan akutanbilitas pemerintahan. Dalam mewujudkan open government pemerintah saat ini mulai menerapkan teknologi mGov yang menyediakan sistem layanan berbasis teknologi aplikasi selular yang mampu menawarkan kemudahan akses, ketersediaan, lebih dinamis, dan mampu meningkatkan partisipasi warga. Tulisan ini membahas tentang aplikasi-aplikasi seluler yang diluncurkan oleh Komisi Pemberantasan Korupsi (KPK) sebagai sarana sosialisasi, edukasi antikorupsi sekaligus membuka ruang partisipasi dan kolaborasi dengan seluruh lapisan masyarakat. Melalui aplikasi-aplikasi mobile tersebut KPK juga mendorong masyarakat untuk memonitor layanan publik serta mengajak masyarakat untuk memanfaatkan informasi yang tersedia dalam platform dan aplikasi antikorupsi untuk tujuan advokasi serta menyampaikan aspirasi dari masyarakat kepada pemerintah. Penelitian ini menggunakan teori penggunaan dan pemenuhan kebutuhan (uses and gratification theory) dengan mewawancarai 4 informan terkait pengalamannya menggunakan aplikasi dan sebagai tim pengelola. Penelitian bertujuan untuk mengetahui pemanfaatan ragam aplikasi seluler dalam pemenuhan kebutuhan informasi dalam meningkatkan pemahaman dan partisipasi masyarakat dalam pencegahan korupsi. Pendekatan penelitian yang digunakan adalah pendekatan kualitatif dengan metode studi kasus. Temuan dalam penelitian mengindikasikan respon positif pengguna aplikasi terhadap aplikasi-aplikasi seluler berbasis android dan iOS yang diluncurkan oleh KPK. Dari sisi pengguna, aplikasi seluler antikorupsi mampu memenuhi kebutuhan khususnya kemudahan dalam akses yang tidak terikat ruang dan waktu. Namun demikian, masih diperlukan pengembangan untuk aplikasi-aplikasi tersebut, baik terkait tampilan, nilai manfaat konten, keterandalan data dan bagaimana memanfaatkan konten tersebut untuk pencegahan korupsi.
  • Propuesta de un Plan Nacional Anticorrupción del Sector Forestal y de Fauna Silvestre

    Lombardi Indacochea, Ignacio Rómulo; Pautrat Oyarzún, Angela Lucila (Universidad Nacional Agraria La Molina, 2016-08-08)
    La corrupción es uno de los problemas sociales más graves a nivel global, y uno de los mayores obstáculos para el desarrollo social y económico de los países. Distorsiona el cumplimiento de la ley, debilita los valores morales que fundamentan una sociedad democrática y sus instituciones, genera desconfianza en la población, así como cuantiosos daños sociales y económicos. De allí que la lucha contra la corrupción sea uno de los desafíos de mayor importancia en nuestro país para construir una sociedad más justa y equitativa, donde exista bienestar y confianza recíproca entre los ciudadanos y el Estado. En el 2008, el Estado Peruano elaboró un Plan Nacional de Lucha contra la Corrupción, el cual establece que cada sector del Poder Ejecutivo deberá implementar medidas concretas para combatir la corrupción en sus instituciones, así como adecuar su legislación a la normatividad internacional vinculante en esta materia. Complementariamente, mediante Decreto Supremo Nº 016-2010-PCM se crea la Comisión de Alto Nivel Anticorrupción, adscrita a la Presidencia del Consejo de Ministros, con el objeto de coadyuvar en la articulación, coordinación y planificación, a mediano y largo plazo, de las acciones de las entidades públicas y privadas dirigidas a prevenir y combatir la corrupción en el país, encargándole la supervisión y seguimiento del cumplimiento del Plan Nacional de Lucha contra la Corrupción. El Ministerio de Agricultura, mediante Resolución Ministerial Nº 0544-2009-AG, declaró prioritario el proceso de revisión y actualización de la Legislación Forestal y de Fauna Silvestre, en el marco de un proceso participativo y descentralizado a nivel nacional, y encargó a la Dirección General Forestal y de Fauna Silvestre su conducción, respondiendo a los requerimientos de la descentralización, modernización del Estado, respeto a los Pueblos Originarios, y articulación de los acuerdos del Grupo Nacional de Coordinación para el Desarrollo de los Pueblos Amazónicos . Como resultado de dicho proceso se cuenta con una Política Nacional Forestal y Fauna Silvestre, y una nueva Ley Forestal construidos de manera participativa con los actores del Sector. A través de la Resolución Ministerial N° 0505-2010-AG, el Ministerio de Agricultura declara de interés prioritario la elaboración de un Plan Anticorrupción Forestal y de Fauna Silvestre, a través de un proceso transparente y participativo. En el marco de las Políticas Anticorrupción, y de las reformas normativas emprendidas en el Sector Forestal, la Autoridad Nacional Forestal y Fauna Silvestre decide liderar, impulsar y convocar a los actores públicos y privados vinculados a la gestión de los ecosistemas forestales, para construir e implementar dicha propuesta. Para ello se diseño una metodología ad hoc al proceso. Se identificaron las causas, diagnóstico e impactos de la corrupción en el Sector Forestal a través de reuniones con instituciones especializadas como: la Presidencia del Consejo de Ministros, la Contraloría General de la República, la Defensoría del Pueblo, la Fiscalía Anticorrupción del Ministerio Público, y la Procuraduría Anticorrupción del Ministerio de Justicia. También se desarrollaron 7 Talleres participativos con la Sociedad Civil, el Sector Privado y empresarios, las instituciones públicas competentes en materia forestal, el Grupo de Trabajo Interministerial que conduce el proceso de reformas normativas del Sector, los Gobiernos Regionales, las Administraciones Técnicas Forestales y de Fauna Silvestre, y los líderes representativos de Pueblos Indígenas. La estrategia comunicativa y de difusión se llevó a cabo a través de un sitio web del Plan Anticorrupción del Sector Forestal, alojado en el Portal Institucional de Ministerio de Agricultura, boletines electrónicos y correos institucionales a través de los cuales se informaba a los usuarios del sector de los avances en la construcción de la propuesta, se recepcionaban y sistematizaban los aportes, y se absolvían consultas. Para ello se contaba con una base de datos de 2,500 usuarios a nivel nacional. El proceso tuvo una duración de 4 meses. El 24 de Setiembre del 2010 se presentó a la Dirección General Forestal y de Fauna Silvestre la Versión Final de la propuesta de Plan Nacional Anticorrupción del Sector Forestal y de Fauna Silvestre. El 14 de julio de 2011 fue aprobada mediante Decreto Supremo N° 009-2011-AG. El citado Plan es de alcance nacional y de carácter obligatorio para todo el Estado peruano. Cuenta con 7 Objetivos Estratégicos y 18 Estrategias articuladas a las políticas anticorrupción del Estado peruano; así como líneas de acción, actividades, cronograma e instituciones responsables de su implementación. Su horizonte temporal de implementación es de 5 años, sujeto a revisiones. Actualmente el Plan Anticorrupción del Sector Forestal se encuentra en proceso de implementación inicial e institucionalización, mediante su incorporación en la Política Nacional Forestal y de Fauna Silvestre, la Ley N° 29763 y su propuesta de Reglamento.
  • Public Financial Control as an Instrument of Public Administration

    I. G. Lvova; L. V. Burnysheva (Omsk Law Academy, 2020-11-01)
    The article is devoted to the essence of public financial control and its role in the system of financial control in the management of the state. This article analyzes the existing in scientific literature approaches to the concept and contents of public financial control, and examines the problems of legal regulation, discusses the possibility and necessity of developing and adopting a single legal act, which would unite the legal regulation of both state and non-state financial control, including public control. In the Russian Federation, anti-corruption activities remain quite relevant. The Institute of civil society plays a significant role in such activities. Public associations, monitoring the effectiveness of budget expenditures, disclose, consider and control a variety of corruption phenomena in the financial sphere of the state.
  • The Criminalization of Bribery in International Business: Implementing the 1997 OECD Anti-Bribery Convention

    Katzenstein, Peter Joachim; Evangelista, Matthew Anthony; Lienau, Odette; Acorn, Elizabeth (2019-04-02)
    This dissertation examines international law and cooperation to combat bribery in international business, specifically the OECD’s 1997 Anti-Bribery Convention and the criminalization of foreign bribery—the bribery of government officials of other states to obtain a business advantage. Moving away from questions of compliance with international law that focus on conformity with a prescribed obligation, the project examines the influence of the Convention through its national implementation in four prominent OECD states—Canada, the Netherlands, Germany and the United Kingdom. The dissertation draws on extensive documentary and interview data to catalogue the varied national anti-foreign bribery policy paradigms that these states have developed in response to their shared international obligation. These range from a traditional criminal law paradigm to a regulatory policy paradigm, which demonstrate marked differences from enforcement practices to policy goals. The dissertation shows how international law necessarily moves through—and is shaped by—pre-existing institutions and practices within the state. Bridging historical institutionalism and international relations literature on state socialization, I argue that distinct national policy legacies in governing business produce these particular national anti-foreign bribery policy paradigms. Further, the dissertation documents the continued significance of these national policy paradigms as they mediate efforts by norm promoters to improve adherence to the OECD Convention. This research has important implications for how we assess the OECD Convention and international law more generally, and it highlights the multiple pathways of influence and ongoing engagement of international law. Ultimately, It raises questions about the degree of equivalence that we can expect in the application of international law in domestic legal orders, even among similarly situated states with significant regulatory capacity.
  • Corruption and Mental Health: Evidence from Vietnam

    Sharma, Smriti; Singhal, Saurabh; Tarp, Finn (2020)
    While there is substantial corruption in developing countries, the costs imposed bycorruption on individuals and households are little understood. This study examinesthe relationship between exposure to local corruption and mental health, as measuredby depressive symptoms. We use two large data sets – one cross-sectional and onepanel – collected across rural Vietnam. After controlling for individual and regionalcharacteristics, we find strong and consistent evidence that day-to-day petty corruptionis positively associated with psychological distress. Our results are robust to a varietyof specification checks. Further, we find that the relationship between corruption andmental health is stronger for women, and that there are no heterogeneous effects bypoverty status. An examination of the underlying mechanisms shows that reductionsin income and trust associated with higher corruption may play a role. Finally, using adifference-in-difference estimation strategy, we also provide suggestive evidence that arecent high profile anti-corruption campaign had significant positive effects on mentalhealth. Overall, our findings indicate that there may be substantial psychosocial andmental health benefits from efforts to reduce corruption and improve rural governancestructures.
  • Corruption and Mental Health: Evidence from Vietnam

    Sharma, Smriti; Singhal, Saurabh; Tarp, Finn (2020)
    While there is substantial corruption in developing countries, the costs imposed bycorruption on individuals and households are little understood. This study examinesthe relationship between exposure to local corruption and mental health, as measuredby depressive symptoms. We use two large data sets – one cross-sectional and onepanel – collected across rural Vietnam. After controlling for individual and regionalcharacteristics, we find strong and consistent evidence that day-to-day petty corruptionis positively associated with psychological distress. Our results are robust to a varietyof specification checks. Further, we find that the relationship between corruption andmental health is stronger for women, and that there are no heterogeneous effects bypoverty status. An examination of the underlying mechanisms shows that reductionsin income and trust associated with higher corruption may play a role. Finally, using adifference-in-difference estimation strategy, we also provide suggestive evidence that arecent high profile anti-corruption campaign had significant positive effects on mentalhealth. Overall, our findings indicate that there may be substantial psychosocial andmental health benefits from efforts to reduce corruption and improve rural governancestructures.
  • The Question of Corruption During Releasement on Parole

    A. N. Myakhanova; D. V. Sinkov (Omsk Law Academy, 2020-11-01)
    The article notes that the existing corruption manifestations in the criminal-executive system, including when deciding on the conditional early release of a person serving a sentence of imprisonment, have become quite frequent. An analysis of the explanations of the Supreme Court of the Russian Federation is given, which pays special attention to the issue of parole. It is noted that his explanations are designed not only to streamline the process of parole, but also to really help to release those who are not dangerous to society. To exclude violations when applying parole, which are analyzed in the article, it is necessary to take a number of measures within the framework of reforming the penal system.
  • Corruption in South Africa’s liberal democratic context:

    Kruger, F. P.; de Klerk, B. J.; North-West University; Breed, G.; Pieterse, H. J.C.; Vorster, J. M.; Denton, R. A.; de Wet, F. W. (AOSIS Scholarly Books, 2018-03-01)
    This collected work, written primarily by practical theologians, reflects on the phenomenon of corruption in the liberal democracy of post-apartheid South Africa. Liberal democracy has considerable salience in the contemporary world. Not only is it the form that many of the world’s most powerful and influential nations approve of, but it is a political system that has been tried – and used – by many developing countries. South Africa is described as predominantly Christian, and in such a context corruption should not be expected. However, it is strongly prevalent and undermines the values of both democracy and Christianity. Not only does corruption promote a general lack of trust in institutions and leadership, but it stimulates a perpetual culture of corruption that invades all spheres of life. The book suggests strategies for redressing the current ‘culture of corruption’. Although the chapters represent different perspectives, the shared objective is to emphasise that corruption is unethical, as well as to describe and explain why it is taking place and how the situation should appear. The explanation focuses on the negative consequence of corruption: it does not respect human dignity or the ‘otherness’ of others; it exacerbates poverty; it weakens religious values and norms; and it is not conducive to social cohesion in the country. The authors also share the theological premise that God is present in this world. In the kingdom of God, believers are encouraged to participate in the ‘clean-up’ process which includes combating the phenomenon of corruption.
  • Corruption in South Africa’s liberal democratic context:

    Kruger, F. P.; de Klerk, B. J.; North-West University; Breed, G.; Pieterse, H. J.C.; Vorster, J. M.; Denton, R. A.; de Wet, F. W. (AOSIS Scholarly Books, 2018-03-01)
    This collected work, written primarily by practical theologians, reflects on the phenomenon of corruption in the liberal democracy of post-apartheid South Africa. Liberal democracy has considerable salience in the contemporary world. Not only is it the form that many of the world’s most powerful and influential nations approve of, but it is a political system that has been tried – and used – by many developing countries. South Africa is described as predominantly Christian, and in such a context corruption should not be expected. However, it is strongly prevalent and undermines the values of both democracy and Christianity. Not only does corruption promote a general lack of trust in institutions and leadership, but it stimulates a perpetual culture of corruption that invades all spheres of life. The book suggests strategies for redressing the current ‘culture of corruption’. Although the chapters represent different perspectives, the shared objective is to emphasise that corruption is unethical, as well as to describe and explain why it is taking place and how the situation should appear. The explanation focuses on the negative consequence of corruption: it does not respect human dignity or the ‘otherness’ of others; it exacerbates poverty; it weakens religious values and norms; and it is not conducive to social cohesion in the country. The authors also share the theological premise that God is present in this world. In the kingdom of God, believers are encouraged to participate in the ‘clean-up’ process which includes combating the phenomenon of corruption.

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