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

  • HOW DO YOU DISCLOSE? SOME EVIDENCE ON IT GOVERNANCE AND PERFORMANCE IN EUROPEAN BANKING SYSTEM

    Ida Claudia Panetta; SABRINA LEO; FABRIZIO SANTOBONI; Gianfranco Vento (World Scientific Publishing, 2019-06-01)
    This paper examines the evolution of the attention paid by a sample of EU banks on IT governance. We propose an analysis based on IT public disclosure to contribute to the less explored strand of literature on IT governance transparency. We explore if the attention paid by banks to this topic has grown after the crises and if the greater importance ascribed to IT governance is due to the Supervisors’ pressure or the value-driven decisions. In particular, we test if, as for other corporate governance mechanisms, there is a verifiable linkage between IT governance (disclosure) and banks’ performance.
  • Blockchain: Instrumento de transparencia y control del sector público

    Wanden-Berghe Lozano, José Luis; Fernández Daza, Eliseo (2020)
    Blockchain is a tool for meeting the social demand for transparency and the improvement of internal and external control of the public sector. It promises to be a determined step forward for citizens to regain confidence in institutions and help sustain the system by means of a greater efficiency in the use of public resources. The revision of applications that are being experienced around the world, envisages an exciting future, even though some different problems, such as regulatory or technical requirements must be overcome. It is a distributed database technology where information remains immutable, verifiable, in consensus, and not requiring a centralized agency in-between, thus creating trust. This trust is produced by the system itself, with the ability include smart contracts which automatize processes, therefore offering reduction in time and costs. The accounting and auditory function would take advantage of a third entry consisting of Blockchain records, ready to mitigate the crisis of trust that have led to some financial scandals and, in turn, to automate redundant processes, readdressing the released resources to more extensive analysis and control tasks. The extension of platforms and the interaction of Blockchain applications can lead to a system that makes a real-world yearning to move towards continuous auditing and for the public sector to gain in transparency and efficiency, for higher quality public services
  • Making Criminal Defense a Crime Under 18 U.S.C. Section 1957

    Wolfteich, Paul G. (Scholarship@Vanderbilt Law, 1988-05-01)
    In 1984 the President's Commission on Organized Crime concluded that money laundering was the lifeblood of organized crime.'The Commission found that drug traffickers and racketeers exploited weaknesses in the Bank Secrecy Act to launder much of their income,estimated by one source to be 150 billion dollars annually. In response,the Commission recommended legislation to strengthen currency reporting laws, to extend the investigative powers of federal agencies, and to create a new money laundering offense.' This new legislation would hold criminally liable persons who conduct a monetary transaction with knowledge or reason to know that the funds involved were derived from unlawful activity. The Commission intended the offense to reach those who perform "ministerial duties" necessary for money laundering, but the broad language of the proposed legislation threatened anyone who received and banked money derived from illegal activities. The broad reach of the Commission's offense had ample precedent in laws proscribing the receipt of stolen property. The crime of receiving stolen property typically imposes liability on anyone who knowingly receives property belonging to another with an intent to conceal it from the true owner; the crime does not require complicity in the underlying theft.' Despite this precedent, the National Association of Criminal Defense Lawyers (NACDL) vociferously opposed the new legislation, arguing that the money laundering offense would expose innocent people to criminal liability. The NACDL was particularly concerned about the potential liability of attorneys who receive tainted funds from clients.The NACDL argued that the "in terrorem" effect of the statute on lawyers would deprive defendants of their right to counsel of choice, cripple the adversary system, and radically change the criminal bar." These arguments did not persuade the United States Congress. A version of the Commission's proposed offense passed the House and Senate in October 1986 and was enacted as section 195712 of the Money Laundering Control Act of 1986. This Note considers whether attorneys should be prosecuted under section 1957 for knowingly receiving tainted, bona fide attorneys' fees.It concludes that prosecution would serve the public interest in certain cases. Part II discusses the statute, its legislative history, and congressional intent. Part III considers the constitutionality of the statute as applied to bona fide attorneys' fees. Part IV considers the policy implications of including bona fide fees within the ambit of section 1957.Part V discusses the proposed policy of the Justice Department for section 1957 and revisions to that policy offered by the American Bar Association (ABA) and the NACDL. Finally, Part VI recommends to Congress an amendment to section 1957 that would accommodate the interests of both criminal defendants and the government.
  • Reviewing the Non-Financial Reporting Directive : An analysis de lege lata and de lege ferenda concerning sustainability reporting obligations for undertakings in the EU

    Björklund, Jacqueline (Uppsala universitet, Juridiska institutionen, 2021)
    The Non-Financial Reporting Directive (“NFRD”),[1]is an important contributor to the European Union’s (EU) goal of creating a more sustainable future for all. By requiring large public-interest entities to report non-financial information relating to sustainability matters, the NFRD increases business transparency and gives stakeholders the opportunity to make more informed investment decisions, monitor corporate activities and initiate discussions based on current practices. The purpose of this thesis is to analyze the NFRD as it stands today and to analyze in what way the NFRD has the potential to improve by chiefly using the legal dogmatic method. The thesis reached its completion with an appropriate timing (January 2021) as the EU has announced its ambition to revise the NFRD by the first quarter of 2021. The conclusion drawn is that the NFRD should be revised on a series of points. Most importantly, reliability of the provided information should be secured through a stronger verification mechanism. Other areas for improvement concern the enlargement of the scope of the NFRD and the implementation of further measures securing comparable data.  [1]Directive 2014/95/EU.
  • Business model in non-financial information reporting. Research results of selected Polish listed companies

    Marek Kawacki (Rada Naukowa SKwP, 2020-07-01)
    The purpose of the article is to determine the scope and form of information currently disclosed by enti-ties under the concept of a "business model" based on the disclosure of non-financial information in the annual reports of fourteen WIG20 index companies. The study involved analysing disclosures about the business model, analysing the content of annual reports of companies, and checking the scope and con-tent of the disclosed information in the section of the report regarding the business model. In total, 28 annual reports for 2017 and 2018 were analysed. The survey included 22 types of non-financial infor-mation systematically disclosed under the definition of “business model”. The study used descriptive analysis, comparative analysis, and deduction methods. As a result of the research, it was found that information on the business model disclosed in annual reports can be comparable between entities and can be and often already are comparable over time – when the same entity reports the information over two different years. In addition, it was found that in the set of reported information about the business model, there was clearly a common part in all the surveyed companies, which was information on the value creation chain. The article is the result of an original empirical study and closes the gap in scientific research on the mandatory disclosure of information about the business model in annual reports. The survey is one of the first attempts to analyse non-financial information compulsorily disclosed by Polish companies after 2018.
  • Areas of changes in the International Integrated Reporting Framework in the context of substantial changes in the investors' approach to sustainable development issues

    Katarzyna Kobiela-Pionnier (Rada Naukowa SKwP, 2020-09-01)
    The purpose of the article is to present and evaluate the current activities of the International Integrated Reporting Council to improve the International <IR> Framework, in particular the considerations con-tained in the document Integrated Thinking & Strategy. State of Play Report, as well as the proposed change in the approach to the main user of the integrated report in accordance with Topic Paper 3: Chart-ing a path forward. The context for the evaluation is the profound changes in the approach to non-financial information currently taking place among providers of financial capital. They are not only in-creasingly interested in ESG issues to make investment decisions on this basis, but they also include them in their own business activities. In the course of her argument, the author indicates that the main purpose of the IIRC's activities is the transition from monocapitalism to multi-capitalism as a new economic doctrine for the 21st century, which is to be supported by changes in the <IR> Framework and the design of an improved value creation model. The change of the main user of integrated reporting from the pro-vider of financial capital to providers of all capitals planned by IIRC seems to constitute the first element of the materialization of the concept of multi-capitalism.
  • Carrots and Sticks of Whistleblowing: What Classification Trees Say About False Claims Act Lawsuits

    Cowart, Tammy; Schulzke, Kurt; Jackson, Sherry (Scholar Works at UT Tyler, 2019-08-01)
    Whistleblower lawsuits under the federal False Claims Act have markedly increased over the past decade. While the amount of individual settlements and judgments vary, over time the government has paid out an average of about 15% of its recoveries as awards to whistleblowers. This investigation used a classification tree algorithm to analyze a sample of recent False Claims Act qui tam settlements, identifying several factors that distinguish larger settlements from smaller ones. Notably, the public or private status of corporate defendants, the federal judicial circuit in which the case is settled, type of case, case duration, relator status, and whether the Department of Justice intervened in the case are significant indicators of settlement amount in qui tam cases. Companies can use this information to better evaluate their exposure to liability for whistleblower litigation, while potential whistleblowers and their counsel can use it to evaluate the likelihood of winning an award.
  • Form vs. Function in Rule 10B-5 Class Actions

    Rose, Amanda M. (Scholarship@Vanderbilt Law, 2015-01-01)
    The Supreme Court’s widely anticipated decision last term in Halliburton Co. v. Erica P. John Fund, Inc. did little to change the fundamental landscape of securities fraud litigation in the United States. Rule 10b-5 class actions premised on the “fraud-on-the-market” presumption of reliance may still be brought, although it is now clear that defendants may present evidence of lack of price distortion to rebut that presumption at the class certification stage. Halliburton does, however, raise a variety of new questions that will keep plaintiffs’ lawyers and defense counsel fighting for years to come. Determining the answers to these questions will be expensive, but ultimately of little social value. This contribution to the Duke Journal of Constitutional Law and Public Policy’s symposium “Fraud on the Market after Halliburton II” explains why.
  • Адміністративно-правові форми та методи діяльності органів прокуратури України щодо протидії корупції

    Храмова, К.; Hramova, K. (Вісник Чернівецького факультету Національного університету «Одеська юридична академія» . – 2016. – Вип. 1. – С. 165-176, 2021-02-16)
    Хромова, К. І. Адміністративно-правові форми та методи діяльності органів прокуратури України щодо протидії корупції / Хромова К.І. // Вісник Чернівецького факультету Національного університету «Одеська юридична академія» . – 2016. – Вип. 1. – С. 165-176.
  • Проблемні питання запобігання корупції в органах місцевого самоврядування

    Бортник, С. М.; Bortnik, S. M.; ORCID: http://orcid.org/0000-0002-5281-6007 (Вісник Чернівецького факультету Національного університету «Одеська юридична академія» . – 2016. – Вип. 2. – С. 51-62, 2021-02-16)
    Бортник, С. М. Проблемні питання запобігання корупції в органах місцевого самоврядування / Бортник С. М. // Вісник Чернівецького факультету Національного університету «Одеська юридична академія» . – 2016. – Вип. 2. – С. 51-62.
  • Запобігання та протидія корупції в правоохоронних органах: організаційно-управлінський аспект

    Івасенко, С. М. (Київ, 2021-02-26)
    Мета роботи полягає в обґрунтуванні організаційно-управлінських засад запобігання й протидії корупції в правоохоронних органах та розробці на цій основі відповідних рекомендацій щодо вдосконалення антикорупційної діяльності. Для досягнення поставленої мети поставлено наступні завдання: - розкрити науково-методологічні засади дослідження феномену корупції в правоохоронних органах; - здійснити системний огляд українських і зарубіжних науково-практичних джерел щодо вивчення проблем запобігання і протидії корупції в правоохоронних органах; - проаналізувати сучасний стан у сфері запобігання та протидії корупції в правоохоронних органах в Україні; - розглянути особливості проявів корупції в правоохоронних органах; - розробити пропозиції й рекомендації щодо розв'язання проблем організаційно-управлінського забезпечення запобігання та протидії корупції в правоохоронних органах в Україні. Об 'єкт дослідження - суспільні відносини у сфері запобігання та протидії корупції в правоохоронних органах. Предмет дослідження - організаційно-управлінські засади запобігання та протидії корупції в правоохоронних органах.
  • Запобігання та протидія корупції в правоохоронних органах: організаційно-управлінський аспект

    Івасенко, С. М. (Київ, 2021-02-26)
    У дисертації обґрунтовано теоретичні інтерпретації формування корупційної поведінки правоохоронця, анти кору пційної діагностики особового складу та визначена типологізація правопорушників серед посадових осіб правоохоронних органів. Запропоновано використання основних принципів проактивного управління персоналом правоохоронних органів для протидії та запобігання корупції в правоохоронних органах та розроблено проект антикорупційної програми в правоохоронних органах на період 2016-2017 рр., яка дозволить забезпечити узгоджене застосування правових, економічних, освітніх, виховних, організаційних та інших заходів щодо запобігання корупції у правоохоронних органах для досягнення найбільшої ефективності запобіжних заходів, відповідальності та відшкодування шкоди, заподіяної корупційними правопорушеннями.
  • Overview of corruption and anti-corruption in Antigua and Barbuda, Barbados, Dominica, Guyana, Jamaica, St Lucia, and Trinidad and Tobago

    Bak, Mathias; Jenkins, Matthew; Lemaitre, Sophie (FIU Digital Commons, 2019-01-01)
    "As mature democracies facing few structural impediments to strengthening their anti-corruption frameworks Antigua and Barbuda, Barbados, Dominica, Guyana, Jamaica, St Lucia and Trinidad and Tobago each have substantial room for improvement in their attempts to countercorruption. Most of these countries have established legal and institutional anti-corruption frameworks of a global standard but perform below what can be expected in terms of actually getting to grips with corruption issues. Antigua and Barbuda, Barbados, Dominica, Guyana, Jamaica, St Lucia and Trinidad and Tobago all face pressure from criminal organisations seeking to launder money or using the territories of these small states to facilitate illicit flows of drugs and people. These pressures come with heightened risks of state capture. Recent oil discoveries also increase the pressure on Guyana to undertake substantial improvements quickly."
  • Staying Out of Trouble: Criminal Cases Against Russian Mayors

    Buckley, Noah; Reuter, Ora John; Rochlitz, Michael; Aisin, Anton (Universität BremenFB07 WirtschaftswissenschaftenInstitute for Economic Research and Policy (IERP)Institute for Economic Research and Policy (IERP), 2020-07-09)
    Although repression against elites is a common occurrence in authoritarian regimes, we know little about which elites are targeted. This paper uses an original dataset on the prosecution of mayors in large Russian cities to examine the factors that make elites more likely to be arrested. We argue that in electoral authoritarian regimes like Russia, regime leaders are reluctant to arrest popular officials. Such officials command political capital that is useful to the regime, and arrests of prominent officials can produce popular backlash. We examine this argument using an original dataset on all arrests of municipal leaders in Russia's 221 largest cities between 2002 and 2018. We find that mayors who won their elections by large margins are less likely to be arrested. In addition, we demonstrate several other substantively important patterns: 1) a mayor's professional background is not related to the likelihood of arrest, 2) opposition mayors are four times more likely to be arrested, and 3) arrests are more likely in ethnic republics.
  • Антикоррупционная политика

    Kuimov, A.; Куимов, А. А. (Издательство Уральского университета, 2021-02-24)
    In the scientific literature and socio-political, devoted to various international political problems, prominent figures in science and politics are increasingly raising the question of the destructive nature of corruption, that this phenomenon has not only an international dimension, but is also a serious problem of world politics.
  • International Issues in Corruption Management

    Lira, Leonard (SJSU ScholarWorks, 2018-07-12)
  • Promoting anti-corruption, transparency and accountability to achieve Universal Health Coverage

    Koller, Theadora; Clarke, David; Vian, Taryn (USF Scholarship: a digital repository @ Gleeson Library | Geschke Center, 2020-03-20)
    Anti-corruption, transparency and accountability measures are often missing from efforts to promote universal health coverage. Yet, if unchecked, corruption represents a significant drain on domestic health resource and a major barrier to achieving universal health coverage and the sustainable development goals. The World Health Organization is promoting a coordinated public health approach to anti-corruption, transparency and accountability, working with global partners to create new internal control and assurance models, increase monitoring and evaluation; develop capacity for multiple stakeholders to address corruption; and strengthen normative guidance to integrate anti-corruption, transparency and accountability into WHO’s work on health systems strengthening. The articles in this special issue explore evidence on the impact of corruption on health, frameworks for interventions, human rights approaches to control corruption, corruption in human resources, tools for addressing pharmaceutical corruption, and digital solutions to improve transparency and accountability. New approaches to corruption and fraud risk assessment are also discussed. Moving forward, this issue represents a call for action to combat health system corruption through targeted research, informed strategies and tactics, and effective cross-sectoral interventions. This will allow all countries to seize the pledge of leaving no one behind in addressing inequalities and achieving health for all.
  • High stakes require more than just talk: what to do about corruption in health systems

    Vian, Taryn (USF Scholarship: a digital repository @ Gleeson Library | Geschke Center, 2019-08-01)
    Reluctance to talk about corruption is an important barrier to action. Yet the stakes of not addressing corruption in the health sector are higher than ever. Corruption includes wrongdoing by individuals, but it is also a problem of weak institutions captured by political interests, and underfunded, unreliable administrative systems and healthcare delivery models. We urgently need to focus on corruption as a health systems problem. In addition to supporting research to better understand the context and implications of corruption in health systems, this article suggests actions that public health professionals can do now to fight corruption.
  • Un esquema jurídico conceptual de la corrupción desde la perspectiva estadounidense y mexicana

    Amalia Patricia Cobos Campos (Programa de Pós-Graduação em Direito da Universidade Federal do Rio de Janeiro, 2016-11-01)
    RESUMEN: En el esquema actual de evolución del Estado Mexicano hacia una sociedad mejor estructurada, y en la búsqueda de una consolidación económica, somos conscientes de la problemática que representa la corrupción. Un problema que parece inherente a la propia naturaleza humana, pero que los estados modernos se empeñan en combatir con renovados esfuerzos. En tales denuedos se han aplicado estudios para determinar los índices que la corrupción alcanza en México, con resultados nada halagüeños. El éxito o el fracaso en reducir estos, depende de contar con los mecanismos legislativos para un combate idóneo a la misma. En el presente se analiza los existentes en México y los compara con los que la regulación norteamericana determina, en la búsqueda de discernir su idoneidad. ABSTRACT: In the current scheme of development of the Mexican State towards better-structured society, and the search for economic consolidation we are mindful of the issues posed by corruption. A problem that seems inherent to human nature itself, which modern States strive to fight with renewed efforts. With such vigor, studies have been implemented to determine the rates that corruption reached in Mexico, with no encouraging results. Success or failure in reducing these depends on having the suitable legislative mechanisms for combating it. We was examined the mechanisms in Mexico and compared with the American regulations, in seek of discerning the suitability.
  • 인공지능 규제 정책에 관한 연구: 주요국의 규제 정책 사례를 중심으로

    윤혜선; Yoon, Hye-sun; 윤혜선 (정보통신정책학회, 2020-11-24)
    인공지능 정부를 실현하기 위해 규제 개선이 선결적이고 핵심적인 국가 과제가 된 현 시점에서 인공지능을 위한 규제 정책의 방향을 정립하기 위한 다양한 연구가 긴밀히 요청된다. 이에 본고에서는 인공지능 연구ㆍ개발에 있어서 우리보다 한 발 앞서 있는 국가들의 인공지능 규제 정책에 대한 접근 방식을 고찰하여 국내 인공지능 규제 정책 현안에 대한 함의와 시사점을 도출하였다. 이를 위하여 먼저, 인공지능 기술 개발에 가장 앞서 있는 미국과 중국, 기술뿐만 아니라 기술혁신을 촉진하기 위한 규제 환경 개선에 적극적인 영국, 인공지능에 관한 제도 정비 및 마련에 부지런한 유럽연합, 그리고 인공지능 기술 개발에 있어서 우리나라와 유사한 위치에 있는 일본의 인공지능 규제 정책을 주요 내용을 중심으로 검토하였다. 다음으로 앞의 검토 내용을 분석하여 각국의 인공지능 규제 정책의 특징을 살펴본 후 공통분모를 추려내어, 이것이 인공지능을 위한 규제 정책을 모색하고 있는 우리에게 시사하는 바를 짚어보았다. It is widely accepted that regulation plays a pivotal role in the development of artificial intelligence (AI). Amid the rise of AI, the Korean government is keen to streamline, improve or even realign the existing regulation in order to facilitate its development and deployment. This task, however, requires careful considerations of various aspects at stake and thus needs to be supported by different perspectives and studies. In that context, this article examines various regulatory approaches to AI in technologically advanced countries, with the aim to contribute to Korea's AI regulatory policy. Specifically, this article examines AI regulatory strategies in the US, China, the UK, the EU and Japan. The US and China are the two giants in terms of the proliferation of AI technology. The UK strives creatively to improve the regulatory environment in order to promote both innovation and technology. The EU has been systematically responding to the challenges that AI brings. Lastly, Japan is situated similarly to Korea in terms of developing AI. This article analyzes the characteristics of the AI regulatory policies in each of the countries in terms of the level of technological development and the level of institutionalization of the regulatory policies. Common denominators are identified. The article concludes with recommendations for Korea's AI regulatory policies and strategies.

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