Search results for: corrupt

Authors: C. Noknoi, W. Boripunt

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This research aims to compare the corrupt behavior of local government officials and the public’s opinion about the effects of this corruption, as classified by the personal factors of the public. It also analyzes the relationship between the corrupt behavior of local government officials and the public’s opinion toward the effects of this corruption. The sample used in this research comprised 322 voters from Songkhla province, with a questionnaire being used to collect the data. The statistics used in the data analysis were the percentage, mean, standard deviation, t-test, ANOVA, and Pearson correlation. The results showed that the corrupt behavior of local government officials was at a high overall level. The sample’s opinion toward the effects of corrupt local government officials was also at a high overall level. Hypothesis testing indicated that samples with different personal factors did not vary in how they regarded the corrupt behavior of local government officials, and the samples’ opinions toward the effects of corrupt local government officials also did not vary. The corrupt behavior of local government officials and the opinions toward the effect of corrupt local government officials are both at consistently high levels and follow the same trend.

Keywords: corrupt behavior, local government, official, Thailand

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Authors: Mustafina-Bredikhina Diana, Kuznetsova Olga

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Corruption as a social phenomenon is obviously a serious barrier to the development of a prosperous society and the economic development of the country as a whole. It is extremely important to analyze the influence of culture on the level of corruption in different countries and assesses the influence of culture, religion, and mentality on corrupt behavior and their perception in society. Corruption should be considered in relation to the public consciousness, which is formed in certain socio-historical conditions and cultural traditions. Often, society, formally condemning corruption, reproduces obvious corrupt behavior at the personal level of its individual members. Based on a brief analysis of the major corruption scandals and the corruption counting system of countries, the authors conclude that culture, mentality, and religion, while playing an important role in the formation of public consciousness of the concept of "corrupt behavior" are not decisive. It is more important to build a dialogue between the authorities and society, creating a uniform rejection of corrupt behavior.

Keywords: corruption, culture, corrupt behavior, perception of corruption, religion

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Authors: Eny Suastuti

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This paper is about state’s capital equity in establishing State-owned Company (PT Merpati Persero). Under private law regime, PT Merpati Persero equity is a state asset allocated separately from the State Budget. Consequently, it is no longer a state asset; rather, it becomes a part of company assets. The adoption of Act No. 17 of 2003 on State Finance, Act No. 31 of 1999, which is amended by Act No. 20 of 2001 on Eradication of Corrupt Practices, Act No. 15 of 2004 on Auditing, Management, and Accountability of State Finance, and Act No. 15 of 2006 Audit Board raises legal issues of whether State-owned Company’s (PT Merpati Persero) loss may be deemed as loss on state finance made by the Directors of PT Merpati Persero, which implication leads to corrupt practices conducted by the Directors. The principle of civil law states that state assets are separated from the state budget is not a government asset. Therefore the case of a lease agreement 2 (two) units of Boeing 737-400 and Boeing 737-500 between PT Merpati Nusantara Airlines with companies Third Stone Aircraft Leasing Group (TALG) the United States cannot be prosecuted under Articles 2 and 3 of Act No. 31 of 1999 Jo Act No. 20 of 2001 on Eradication of Corrupt Practices (Law PTPK). From this paper, three things are found. First, state’s capital equity, which has been allocated separately from state assets in establishing the PT Merpati Perserois not state asset; rather, it is company’s asset. Second, in the case of mismanagement leading to company loss, the Directors of PT Merpati Persero may not be charged with committing corrupt practice as prescribed in Articles 2 and 3 of Corrupt Practices Eradication Law. Third, misperception has been made by judicial practices since the courts consider loss in certain transaction made by Directors of PT Merpati Persero to be loss of state finance whose implication is applicability of Articles 2 and 3 of Corrupt Practices Eradication Law.

Keywords: corrupt practice, loss, state's capital equity, state finance (PT Merpati Persero)

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Authors: Itulelo Matiyabu Imaja, Patrick Ndayizigamiye, Manoj Maharaj

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There are many catalysts of corruption. These include amongst others, lack of effective control measures to deter or detect corrupt behaviour. Literature suggests that ICT could assist in curbing corruption through the implementation of automated systems, citizens engagement through e-government and online media to name a few. In the Democratic Republic of Congo, lack of transparency and accountability in public funds collection and allocation contribute to corruption in funds mismanagement. Using the accountability theory and available literature, this paper analyses how Democratic Republic of Congo (DRC) institutions could be strengthened through ICT in order to deter instances of corruption. Findings reveal that DRC lacks reliable control, monitoring and evaluation mechanisms that could identify potentially corrupt behavior. In addition, citizens and civil society organizations who are meant to hold the institutions accountable are not given secure platform to express their views and potentially flag any corrupt behavior. Hence, the paper presents a preliminary conceptual framework that depicts how ICT could be used to strengthen current institutions to potentially deter corrupt behavior in public funds management in Congo.

Keywords: corruption, ICT adoption, transparency, DR Congo

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Authors: Adam Ahmed Hosney

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The existence of a culture of corruption within an institution, such as the police, could be a sign of failure from various angles. There is a general perception among Ghanaians that the most corrupt institution is the police service. The purpose of this study is to formulate and analyze a nonlinear mathematical model to investigate corruption as an epidemic within the Ghana police service, this study revealed the basic reproduction number for corruption extinction and corruption survival. The threshold conditions for all kinds of equilibrium points are obtained using linearization methods and Lyapunov functional methods, and they demonstrate local asymptotic stability for both corrupt endemic and corrupt free equilibrium states. The model was analyzed qualitatively, and the solution was derived. The model appears to be positively invariant and attractive. Therefore, the region exhibits positive invariance. Thus, it is adequate to think about the dynamics of the model. For the purpose of illustrating the solution, the graphic result was presented and discussed. Results show that corruption will die out within the police service if the government shows no tolerance for those involved in corrupt practices. Study findings indicate that leaders should be trustworthy, demonstrate a complete and viable commitment to addressing corruption, and make it a priority to provide mass education to all citizens as well as using religious leaders to fight corruption since most Ghanaians are religious and trust their leaders.

Keywords: mathematical model, differential equation, dynamical system, simulation

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Authors: Ghada El-Husseiny, Dina Yousri, Christian Richter

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Social services are often characterized by market failures, which justifies government intervention in the provision of these services. It is widely acknowledged that government intervention breeds corruption since resources are being transferred from one party to another. However, what is still being extensively studied is the magnitude of the negative impact of corruption on publicly provided services and development outcomes. Corruption has the power to hinder development and cripple our march towards the Sustainable Development Goals. Corruption diminishes the efficiency and effectiveness of public health and education spending and directly impacts the outcomes of these sectors. This paper empirically examines the impact of Institutional Failure on public sector services provision, with the sole purpose of studying the impact of corruption on SDG3 and 4; Good health and wellbeing and Quality education, respectively. The paper explores the effect of corruption on these goals from various perspectives and extends the analysis by examining if the impact of corruption on these goals differed when it accounted for the current corruption state. Using Pooled OLS(Ordinary Least Square) and Fixed effects panel estimation on 22 corrupt and 22 clean countries between 2000 and 2017. Results show that corruption in both corrupt and clean countries has a more severe impact on Health than the Education sector. In almost all specifications, corruption has an insignificant effect on School Enrollment rates but a significant effect on Infant Mortality rates. Results further indicate that, on average, a 1 point increase in the CPI(Consumer Price Index) can increase health expenditures by 0.116% in corrupt and clean countries. However, the fixed effects model indicates that the way Health and Education expenditures are determined in clean and corrupt countries are completely country-specific, in which corruption plays a minimal role. Moreover, the findings show that School Enrollment rates and Infant Mortality rates depend, to a large extent, on public spending. The most astounding results-driven is that corrupt countries, on average, have more effective and efficient healthcare expenditures. While some insights are provided as to why these results prevail, they should be further researched. All in all, corruption impedes development outcomes, and any Anti-corrupt policies taken will bring forth immense improvements and speed up the march towards sustainability.

Keywords: corruption, education, health, public spending, sustainable development

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Authors: Natasha Venter

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Recent publications, including Truth to Power by André de Ruyter, Gangster State by Pieter-Louis Myburgh, and Enemy of the People by Pieter du Toit and Adriaan Basson, expose alleged corrupt acts by high-ranking members of State, as well as those in charge of State-owned entities. These literary contributions have gripped the attention of a nation plagued by corruption scandals and the alleged misappropriation of state funds on an almost daily basis. The books, however, leave the populace with the burning question of why “nothing happens” to these individuals who are so directly implicated in the literature. The process followed by the State in the largest successful prosecution of a corrupt state official, Jackie Selebi, sheds some light as to how such high-ranking persons might be brought to book. The Supreme Court of Appeal’s definition of corruption and the interpretation of the facts (as presented by the State prosecutors) by the court is also valuable. Furthermore, some insight into the laws that criminalise corruption in South Africa, as well as applicable international instruments, is necessary. South Africa is ranked as the 70th most corrupt country out of 180 countries by Transparency International’s 2021 Corruption Perceptions Index. This is worrisome as South Africa is a signatory of the United Nations Convention Against Corruption (2004) and, as such, has certain international obligations to fulfil. However, if the political will to prosecute corrupt officials in South Africa exists, there are laws and instruments available to punish these individuals. This would not only vindicate the authors of literature about corruption in the country but also restore the hope of South Africans that, ultimately, crime does not pay.

Keywords: corruption, eskom, state capture, government, literature, united nations, law, legal, Jackie selebi, supreme court of appeal

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Authors: Saifullah Khalid

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Governance and good governance are among the main topics in international discussions about the success factors for social and economic development. The image of developing countries as for example Pakistan in this respect is bad (in TI Corruption Index nr. among countries). Additionally, the police are among the sectors and organizations which are seen as most corrupt in many countries. However, in case of Pakistan there seem to be exceptions to the rule, and improvement can be brought in specific police departments. This paper represents the findings of Islamabad traffic police (ITP). In Pakistan, the police, in general, have been stigmatized for being the most corrupt department in the country. However, the few recent examples of Motorway police and its replicated model of Islamabad traffic police changed the perception about police and policing. These police forces have shown that Policing in Pakistan can be changed for better. In this paper, the research question that is addressed is: How corrupt are (traffic) police forces in Pakistan and what factors influence corruption within that police force? And What lessons can be learned from that to improve police integrity? Both qualitative and quantitative tools are utilized for data collection. The overall picture of the factors is not so easy to interpret and summarise. Nevertheless paying a better salary does not seem to limit integrity violations, neither does recruitment and selection and leadership, while supervision and control, training and stimulating the positive and limiting the negative elements of culture appear to be important in curbing (sometimes specific) integrity violations in the context of Pakistani police forces. The study also leads to a number of suggestions for curbing corruption and other integrity violations in the Pakistan police.

Keywords: corruption control, governance, integrity violations, Islamabad traffic police, Pakistan

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Authors: Xiaohan Gu

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China is perceived as one of the most politically corrupt countries in the world. The 2021 Transparency International Corruption Perceptions Index China (RPC) ranks the country in 66th place out of 180 countries in the Index, where the 180 countries are perceived to have the most corrupt public sector. This paper proposes a theory on the impact of corruption on the consumption of luxury goods. We test the theory and evaluate the effectiveness of China’s anti-corruption campaign in 2012 by conducting a difference-in-differences analysis of product-city-level alcohol and cigarette consumption from 2013 to 2022. We find that the campaign increased sales of middle-end baijiu and cigarettes but decreased sales of luxury baijiu and cigarettes, contrasting with the trend for low-end products. This substitution pattern may be attributable to decreased public spending on luxury goods. This substitution pattern is moderated by officials’ wages and anti-corruption efforts, which supports the theoretical predictions.

Keywords: substitution effect, baijiu, corruption, anti-corruption, chinese political connection

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Authors: Charles A. Khamala

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In 2003, constrained by an absent “rule of law culture” and negative economic growth, the new Kenyan government chose to pursue incremental judicial reforms rather than comprehensive constitutional reforms. President Mwai Kibaki’s first administration’s judicial reform strategy was two pronged. First, to implement unprecedented “radical surgery,” he appointed a new Chief Justice who instrumentally recommended that half the purportedly-corrupt judiciary should be removed by Presidential tribunals of inquiry. Second, the replacement High Court judges, initially, instrumentally-endorsed the “radical surgery’s” administrative decisions removing their corrupt predecessors. Meanwhile, retention of the welfare-reducing Constitution perpetuated declining public confidence in judicial institutions culminating in refusal by the dissatisfied opposition party to petition the disputed 2007 presidential election results, alleging biased and corrupt courts. Fatefully, widespread post-election violence ensued. Consequently, the international community prompted the second Kibaki administration to concede to a new Constitution. Suddenly, the High Court then adopted a non-instrumental interpretation to reject the 2003 “radical surgery.” This paper therefore critically analyzes whether the Kenyan court’s inconsistent interpretations–pertaining to the constitutionality of the 2003 “radical surgery” removing corruption from Kenya’s courts–was predicated on political expediency or human rights principles. If justice “must also seen to be done,” then pursuit of the CJ’s, Judicial Service Commission’s and president’s political or economic interests must be limited by respect for the suspected judges and magistrates’ due process rights. The separation of powers doctrine demands that the dismissed judges should have a right of appeal which entails impartial review by a special independent oversight mechanism. Instead, ignoring fundamental rights, Kenya’s new Supreme Court’s interpretation of another round of vetting under the new 2010 Constitution, ousts the High Court’s judicial review jurisdiction altogether, since removal of judicial corruption is “a constitutional imperative, akin to a national duty upon every judicial officer to pave way for judicial realignment and reformulation.”

Keywords: administrative decisions, corruption, fair hearing, judicial review, (non) instrumental

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Authors: Jayashree Aanand, Gajjam

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The grammatical tradition in Sanskrit literature emphasizes the importance of the correct use of Sanskrit words or linguistic units (sādhu śabda) that brings the meritorious values, denying the attribution of the same religious merit to the incorrect use of Sanskrit words (asādhu śabda) or the vernacular or corrupt forms (apa-śabda or apabhraṁśa), even though they may help in communication. The current research, the culmination of the doctoral research on sentence definition, studies the difference among the comprehension of both correct and incorrect word forms in Sanskrit and Marathi languages in India. Based on the total of 19 experiments (both web-based and classroom-controlled) on approximately 900 Indian readers, it is found that while the incorrect forms in Sanskrit are comprehended with lesser accuracy than the correct word forms, no such difference can be seen for the Marathi language. It is interpreted that the incorrect word forms in the native language or in the language which is spoken daily (such as Marathi) will pose a lesser cognitive load as compared to the language that is not spoken on a daily basis but only used for reading (such as Sanskrit). The theoretical base for the research problem is as follows: among the three main schools of Language Science in ancient India, the Vaiyākaraṇas (Grammarians) hold that the corrupt word forms do have their own expressive power since they convey meaning, while as the Mimāṁsakas (the Exegesists) and the Naiyāyikas (the Logicians) believe that the corrupt forms can only convey the meaning indirectly, by recalling their association and similarity with the correct forms. The grammarians argue that the vernaculars that are born of the speaker’s inability to speak proper Sanskrit are regarded as degenerate versions or fallen forms of the ‘divine’ Sanskrit language and speakers who could not use proper Sanskrit or the standard language were considered as Śiṣṭa (‘elite’). The different ideas of different schools strictly adhere to their textual dispositions. For the last few years, sociolinguists have agreed that no variety of language is inherently better than any other; they are all the same as long as they serve the need of people that use them. Although the standard form of a language may offer the speakers some advantages, the non-standard variety is considered the most natural style of speaking. This is visible in the results. If the incorrect word forms incur the recall of the correct word forms in the reader as the theory suggests, it would have added one extra step in the process of sentential cognition leading to more cognitive load and less accuracy. This has not been the case for the Marathi language. Although speaking and listening to the vernaculars is the common practice and reading the vernacular is not, Marathi readers have readily and accurately comprehended the incorrect word forms in the sentences, as against the Sanskrit readers. The primary reason being Sanskrit is spoken and also read in the standard form only and the vernacular forms in Sanskrit are not found in the conversational data.

Keywords: experimental sociolinguistics, grammaticality and meaningfulness, Marathi, Sanskrit

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Authors: Azar Mahmoudi

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Despite the rise of global anti-corruption movements and the strong emergence of international and national anti-corruption laws, corrupt practices are still prevalent in most places, and countries still struggle to translate these laws into practice. On the other hand, in most countries, political and economic elites oppose anti-corruption reforms. In such a situation, the role of external actors, like the other States, international organizations, and transnational actors, becomes essential. Among them, Transnational Corporations [TNCs] can develop their own regime-like framework to govern their internal activities, and through this, they can contribute to the regimes established by State actors to solve transnational issues. Among various regimes, TNCs may choose to comply with the transnational anti-corruption legal regime to avoid the cost of non-compliance with anti-corruption laws. As a result, they decide to strenghen their anti-corruption compliance as they expand into new overseas markets. Such a decision extends anti-corruption standards among their employees and third-party agents and within their projects across countries. To better address the challenges posed by corruption, TNCs have adopted a comprehensive anti-corruption toolkit. Among the various instruments, anti-corruption clauses have become one of the most anti-corruption means in international commercial agreements. Anti-corruption clauses, acting as a due diligence tool, can protect TNCs against the engagement of third-party agents in corrupt practices and further promote anti-corruption standards among businesses operating across countries. An anti-corruption clause allows parties to create a contractual commitment to exclude corrupt practices during the term of their agreement, including all levels of negotiation and implementation. Such a clause offers companies a mechanism to reduce the risk of potential corruption in their dealings with third parties while avoiding civil and administrative penalties. There have been few attempts to examine the role of anti-corruption clauses in the fight against corruption; therefore, this paper aims to fill this gap and examine anti-corruption clauses in a specific sector where corrupt practices are widespread and endemic, i.e., the petroleum industry. This paper argues that anti-corruption clauses are a positive step in ensuring that the petroleum industry operates in an ethical and transparent manner, helping to reducing the risk of corruption and promote integrity in this sector. Contractual anti-corruption clauses vary in terms of the types commitment, so parties have a wide range of options to choose from for their preferred clauses incorporated within their contracts. This paper intends to propose a categorization of anti-corruption clauses in the petroleum sector. It examines particularly the anti-corruption clauses incorporated in transnational hydrocarbon contracts published by the Resource Contract Portal, an online repository of extractive contracts. Then, this paper offers a quantitative assessment of anti-corruption clauses according to the types of contract, the date of conclusion, and the geographical distribution.

Keywords: anti-corruption, oil and gas, transnational corporations, due diligence, contractual clauses, hydrocarbon, petroleum sector

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Authors: Elizabeth Snyman-Van Deventer

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Numerous corporate scandals, which included investment scams, corporate malfeasance, unethical conduct and conflicts of interest, contributed to the collapse of WorldCom, Global Crossing, Xerox, Tyco, Enron, Sprint, AbbVie and Imclone and led to alarmed investors abandoning public securities markets and the tumbling of U.S stock markets. These companies suffered significant financial losses due to substantial and fraudulent misstatements and other illegal, corrupt or unethical practices. Executives were convicted of fraud and sentenced to prison. The corporate financial scandals, governance failures, and the ensuing public outcries led to mandatory legislation, e.g. the Sarbanes-Oxley Act in the USA. In European corporate scandals such as Parmalat, Royal Dutch Ahold, Vivendi, Adecco and Elan, the boards missed financial misrepresentations. In South Africa, Steinhoff is the most well-known example of corporate collapse, but now we can also add Tongaat Hulett. It seems as if fraud and corruption may be the major sources of these corporate collapses. In most instances, there is either the active involvement of the directors and managers in these fraudulent or corrupt practices, or there is a negligent or even intentional failure to act by directors to prevent these activities. However, besides directors and managers, auditors and lawyers failed in most of these companies to fulfil their professional duties. In most of these major collapses, the ethics of especially auditors and directors could be questioned. This paper will first provide a brief overview of corporate collapses. Secondly, the reasons for these collapses, with a focus on unethical conduct, will be discussed.

Keywords: professional duties, corporate collapses, ethical conduct, legal ethics, directors, auditors

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Authors: Masako Darrough, Mahmud Hossain, Santanu Mitra

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The prevalent and increasing workplace misconduct in the United States presents a significant threat to social welfare. Despite efforts by enforcement agencies, U.S. workers remain vulnerable to employer exploitation, as evidenced by rising workplace injuries and discrimination lawsuits. While existing literature has identified several factors associated with unethical labor practices, the influence of political corruption remains largely unexplored. This paper aims to fill this gap by investigating the relationship between political corruption and workplace misconduct in the U.S. context. Using the data from the U.S. Bureau of Labor Statistics, the Equal Employment Opportunity Commission, and corruption convictions reported by the Department of Justice, we find a positive association between political corruption and workplace misconduct among U.S.-listed firms that are headquartered in different states from 2004 to 2022. Both unionization and stricter labor laws attenuate the positive association between corruption and unethical labor practices. Our analyses also address potential endogeneity concerns via difference-in-differences, instrumental variables, and propensity-score-matched analyses, reaffirming the robustness of our findings. This research contributes to the literature by shedding light on how corrupt political climates influence organizational operational behavior and unethical practices. It also underscores the importance of stakeholder trust and the role of regulatory frameworks and offers practical insights to policymakers by suggesting a judicious allocation of enforcement resources to more corrupt states.

Keywords: workplace misconduct, political corruption, unionization, labor law strictness

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Authors: Ademola Ajibade

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Previous studies have explored several rationales for hedging strategies, but the evidence provided by these studies remains ambiguous. Using a hand-collected dataset of 2460 observations of non-financial firms in eight African countries covering 2013-2022, this paper investigates the determinants and extent of corporate hedge use. In particular, this paper focuses on the link between country-specific conditions and the corporate hedging behaviour of firms. To our knowledge, this represents the first African studies investigating the association between country-specific factors and corporate hedging policy. The evidence based on both univariate and multivariate reveal that country-level corruption and government quality are important indicators of the decisions and extent of hedge use among African firms. However, the connection between country-specific factors as a rationale for corporate hedge use is stronger for firms located in highly corrupt countries. This suggest that firms located in corrupt countries are more motivated to hedge due to the large exposure they face. In addition, we test the risk management theories and observe that CEOs educational qualification and experience shape corporate hedge behaviour. We implement a lagged variables in a panel data setting to address endogeneity concern and implement an interaction term between governance indices and firm-specific variables to test for robustness. Generally, our findings reveal that institutional factors shape risk management decisions and have a predictive power in explaining corporate hedging strategy.

Keywords: corporate hedging, governance quality, corruption, derivatives

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Authors: Kateryna Kulyk

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Anti-corruption education is an integral element of the corruption prevention mechanism of any state. Effective implementation of anti-corruption policy is impossible without awareness-raising activities. Information campaigns should target different social groups and aim to reduce tolerance to any form of corruption. Today, Ukraine and Lithuania have all the necessary infrastructure to actively work in this direction. Anti-corruption measures and building a society resistant to corruption are particularly important in the context of martial law in Ukraine and the state of emergency in Lithuania, as these conditions increase the risks of corrupt practices. To implement this area of activity, it is recommended to actively involve all state and local authorities, business representatives, non-governmental organisations, and all interested citizens. As of today, educational institutions, specialised anti-corruption bodies, and the public are already involved in this process. The purpose of the research is to draw public attention to the need and importance of obtaining basic knowledge on combating and preventing corruption, even in a state of emergency or martial law. This topic remains relevant even during the period of a state of emergency or martial law, as the risk of corrupt practices increases during these periods. The study is based on a comprehensive analysis of the anti-corruption policies of Ukraine and Lithuania, sociological research, and our own survey of anti-corruption experts. Legislation, reports of anti-corruption bodies and civil society organisations were analysed. We also conducted an anonymous survey of 13 anti-corruption experts on the most important anti-corruption measures in the countries studied. The main contribution of the research is to draw attention to the problem of low awareness of the population of countries about the importance of anti-corruption education as one of the necessary conditions for reducing corruption practices.

Keywords: corruption, prevention and combating of corruption, education, anti-corruption education, martial law, state of emergency

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Authors: Dilliram Paudyal

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The history of taxation in Nepal dates back to antiquity. However, the modern tax system gained its momentum after the establishment of democracy in 1951, which initially focused only land tax and tariff on foreign trade. In the due time, several taxes were introduced, such as direct taxes, indirect taxes, and non-taxes. However, the tax structure in Nepal is heavily dominated by indirect taxes that contribute more than 60 % of the total revenue. The government has been mobilizing revenues through a series of tax reforms during the Tenth Five-year Plan (2002 – 2007) and successive Three-year Interim Development Plans by introducing several tax measures. However, these reforms are regressive in nature, which does not lead the overall economy towards short-run stability as well as in the long run development. Based on the literature review and discussion among government officials and few taxpayers individually and groups, this paper aims to major issues and challenges that hinder the tax reform effective in Nepal. Additionally, this paper identifies potential way and process of tax reform in Nepal. The results of the study indicate that transparency in a major problem in Nepalese tax system in Nepal, where serious structural constraints with administrative and procedural complexities envisaged in the Income Tax Act and taxpayers are often unaware of the specific size of tax which is to comply them. Some other issues include high tax rate, limited tax base, leakages in tax collection, rigid and complex Income Tax Act, inefficient and corrupt tax administration, limited potentialities of direct taxes and negative responsiveness of land tax with higher administrative costs. In the context, modality of tax structure and mobilize additional resources is to be rectified on a greater quantum by establishing an effective, dynamic and highly power driven Autonomous Revenue Board.

Keywords: corrupt, development, inefficient, taxation

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Authors: Loretta Baryeh

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Unprecedented disruptions to world economies unfolded consequently to the pandemic that hit the globe in 2020. The severe sickness with no cure at the time led to record deaths, and this affected everyday life for most people, stifling production, hospitality, entertainment, and most sectors of the economy. This paper was an extension of Baryeh 2021, that studied the pandemic effect on economic growth and if that was exacerbated by corruption. It was found that there was a positively high significant correlation between countries that reported high cases of the virus and countries that reported more deaths due to the virus. Furthermore, it was shown that countries with high COVID-19 cases were highly corrupt. Additionally, there was a negative association between high COVID-19 cases and economic development.

Keywords: COVID-19, corruption, economic, performance

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Authors: Kemi Olalekan Oduntan

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Transformation is a strong word that portends a radical, structural and basic reappraisal of the basic assumptions that underline our economic reform and developmental efforts. The challenges before government are how to move the nation away from an oil-dominated economy, institute the basics for a private sector-driven economy, build the local economy on international best practices, transform a passive oil industry to a more pro-active one and reposition the country along the lines of a more decentralized federalism. But beyond this, Nigeria is faced with management and leadership challenges to contend with building an efficient and effective polity, inspiring a shared vision, remodeling a corrupt polity, redefining the essentials of transformational leadership and creating Nigerian dream that will inspire patriotism and commitment in the citizenry.

Keywords: economic, economic growth, patriotism, polity, transformational

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Authors: Pablo J. Valverde, Jaime E. Fernandez

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This paper shows under which conditions public corruption can emerge. The theoretical model includes variables such as the public employee wage (w), a control corruption parameter (c), and the group size of interactions (GS) between clusters of public officers and contractors. The system behavior is analyzed using phase diagrams based on combinations of such parameters (c, w, GS). Numerical simulations are implemented in order to contrast analytic results based on Nash equilibria of the theoretical model. Major findings include the functional relationship between wages and network topology, which attempts to reduce the emergence of corrupt behavior.

Keywords: public corruption, game theory, complex systems, Nash equilibrium.

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Authors: Nidhal K. Azawi, John M. Gauch

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Colorectal cancer is one of the leading causes of cancer death in the US and the world, which is why millions of colonoscopy examinations are performed annually. Unfortunately, noise, specular highlights, and motion artifacts corrupt many images in a typical colonoscopy exam. The goal of our research is to produce automated techniques to detect and correct or remove these noninformative images from colonoscopy videos, so physicians can focus their attention on informative images. In this research, we first automatically extract features from images. Then we use machine learning and deep neural network to classify colonoscopy images as either informative or noninformative. Our results show that we achieve image classification accuracy between 92-98%. We also show how the removal of noninformative images together with image alignment can aid in the creation of image panoramas and other visualizations of colonoscopy images.

Keywords: colonoscopy classification, feature extraction, image alignment, machine learning

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Authors: Joshua Garba Dodo

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Corruption has become endemic in Nigeria, affecting almost all facets of the society, thereby thwarting the effort of national development. The thrust of this paper, therefore, is to see how corruption can be brought to its barest minimum if not totally eradicated using social studies and other agents of socialization. In doing that, the paper defines the concepts of corruption, social studies, and socialization. Discourse on the causes of corruption and the effect on national development is made. The paper examines the role of social studies, family, and the mass media in tackling corruption. The paper also asserts that if an aggressive campaign is mounted by the mass media as a way of supporting the present government in her effort to solve the corruption problem in the country, it will help in changing the psyche of the citizenry about corruption. Finally, the paper recommends, among others, that families and communities should sanction their sons and daughters involved in corrupt practices if proven by a competent court of law.

Keywords: corruption, social studies, family, mass media, socialization

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Authors: Serguei Cheloukhine

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This study examines corrupting and moonlighting enterprise among Russian law enforcement (Police) since the 2009 Police Reform (hereto forward referred to as Reform). This research is based on the survey of about two dozen police officers in Russia’s regions. In addition, we analyzed statistics on crime, policing and socio-economic situation in Russian regions. Congruently, some data on the police officer’s off-duty activities was collected from the Internet sites. These Reforms sought to curb corruption at all levels of the Russian civil service and among uniformed law enforcement (Police) personnel. Many thought that the rebranding of the Militsiya as ‘Politsiya’ (Police) would have a transformational effect, both within the organization as well as how others perceived it. Ultimately, the rebranding effort failed; the only actual changes were the organization’s name and its personnel's uniforms. In fact, the Reforms seems to have contributed to even more corruption and abuse of power, as well an expansion of Law Enforcement’s ties to Corrupt Networks.

Keywords: bribery, corruption, moonlighting, police reform, Russia

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Authors: Francisca Anene

Abstract:

Studies indicate that gender equality and corruption are negatively correlated. This has been attributed to two opposing arguments - 'fairer-sex' and 'fairer-system'. Though there is no agreement on the reason for the correlation, it has been suggested that gender equality can be actively pursued as a means of combating corruption and instituting good governance in countries perceived to be more corrupt. This paper explores the relationship between gender, corruption and good governance in Nigeria. With the aid of secondary empirical data from various sources including Transparency International Corruption Perceptions Index, World Values Survey, World Bank Enterprise Survey and Afrobarometer, a correlation is established between gender and corruption and the causative factors are explored in the Nigerian context. On the basis of the above, the paper demonstrates that though a numerical increase of women in leadership/influence may result in the achievement of gender equality in Nigeria, true equality must go beyond numbers if it is to be used as a means for instituting good governance.

Keywords: corruption, gender equality, good governance, Nigeria

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Authors: Mabrouka Al-Werfalli

Abstract:

This paper aims to highlight reasons beyond the prevalence of “culture of corruption” amongst Libyans. One of the most prominent reason for the Libyan revolution in February 2011 was the pervasiveness of corruption. Corruption in Libya remained a significant problem despite harsh legislation and a robust anti-corruption discourse undertaken by the previous regime. The long-standing political corruption in Libya has offered ample opportunity for the evolution of a structure of negative values and morals. This has formed what is termed as a “culture of corruption”, which has induced people to accept and justify corrupt behaviour. The paper is a part of a study concerns the phenomenon of political alienation in Libya which was based on a survey conducted in 2001 in the city of Benghazi. The finding shows that abuse of power looms large within all activities. Embezzlement and misuse of public funds for personal enrichment is thought to be rife within public bodies, institutions, companies, factories, banks and enterprises owned entirely or partially by the state.

Keywords: corruption, culture of corruption, participation in corruption, abuse of power, embezzlement, political alienation, anti-corruption

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Authors: Anh Dao Vu, Bill Ryan

Abstract:

The Vietnamese government struggles to grapple with the problem of rampant corruption, one of the most challenging difficulties the country faces. According to Transparency International’s Corruption Perceptions Index (CPI) 2014, Vietnam ranks 119 out of 175 countries. The CPI gives Vietnam a score of 31 on a scale from 0 to 100, where 0 indicates ‘highly corrupt’ and 100 represents ‘very clean’. Corruption eats into the national GDP of Vietnam, causing a loss of 3% to 4% of GDP per annum. In general, the Vietnamese people’s trust in their government to wage an effective fight against corruption, especially in the public sector, has been greatly eroded in recent years. Some substantial public demonstrations persuaded the government to implement strong anti-corruption measures. However, so far those measures have not been particularly successful. One of the main reasons for this shortcoming is that neither the Communist Party of Vietnam nor the government has demonstrated sufficiently strong ‘political will’ in fighting corruption. There remains a large gap between rhetoric and reality. This paper will examine the reasons why insufficient ‘political will’ is displayed in the ostensible fight against public sector corruption, and how certain anti-corruption strategies will both strengthen levels of political commitment to the fight against corruption while enhancing the effectiveness of that essential national endeavor.

Keywords: corruption, political will, Vietnam, anti-corruption

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Authors: Mohammed Albakariyu Kabir

Abstract:

There is a trend in development discourse to understand and explain the level of corruption in Nigeria, its anti-corruption crusade and why it is failing, as well as its level of compliance with International standards of United Nations Convention against Corruption (UNCAC) & African Union Convention on Converting and Preventing Corruption) to which Nigeria is a signatory. This paper discusses the legal and Constitutional provisions relating to corrupt practices and safeguards in Nigeria, as well as the obstacles to the implementation of these Conventions.The paper highlights the challenges posed to the Anti-Corruption crusade by analysing the loopholes that exist both in administrative structure and in scope of the relevant laws. The paper argues that Nigerian Constitution did not make adequate provisions for the implementation of the conventions, hence a proposal which will ensure adequate provision for implementing the conventions to better the lives of Nigerians. The paper concludes that there is the need to build institutional parameters, adequate constitutional and structural safeguards, as well as to synergise strategies, collaborations and alliances to facilitate the timely domestication and implementation of the conventions.

Keywords: anti-corruption, corruption, convention, domestication, poverty, state parties

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Authors: Samia Al-Shayban

Abstract:

Conventionally, Fielding Author’s Farce is read as an attack on literary and theatrical establishment. This paper attempt to read it as a disguised scathing political attack upon, King George II, his court and administration. Fielding achieves his design through complex dramatization based on implicit connections between King George II and the poor poet Luckless who shifts his stand from defending the liberties of the authors into becoming one of their oppressors. Through the same connection, the king is accused of being the originator and protector of literary corruption. To strengthen the attack against the king, the court of nonsense which appeared in Luckless’ play is connected to George II’s court through the presence of opera and ignorance. Thus, Fielding’s literary dramatization is used as a medium to expose the corrupting influence of the ruling elite. The King, his court and administration are all complacent in devaluing the English theatre and turning it into a circus that generate nothing but ignorance and poverty. This practice is deliberately designed to keep people ignorant and authors poor so they remain unable to challenge their corrupt politics.

Keywords: fielding, King George II, ignorance, theatre, plays

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Authors: Dzunisani Sibuyi

Abstract:

This article demonstrates how corruption is revealed in Mandla Langa’s Memory of Stones (2000) through the deployment of narrational strategies by applying narrative theories by Gerard Genette’s Narrative Discourse and Narrative Discourse Revisited, as well as Mikhail Bakhtin’s Dialogic Imagination to the text. This is accomplished by analysing Langa’s use of extradiegetic-heterodiegetic and intradiegetic-homodiegetic narrational strategies respectively employed by the anonymous narrator and character narrator Mpanza. The narration provided by these narrators is multi-voiced in its approach to the events depicting corruption from various completing and explanatory perspectives. In addition, Langa also employs narrative techniques of narrating times such as simultaneous, subsequent, and interpolated narration to highlight corruption taking place, which is highlighted by situating the story in its presentness moments coinciding with the corruption action. As a result, by emphasising the events portraying the plight of the main characters and their struggle to resist and defeat corrupt leaders, the narration strategically reveals corruption.

Keywords: narrational strategies, narrating voice, dialogism, corruption, Gérard Genette, Mandla Langa, Mikhail Bakhtin, time(s) of the narration

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Authors: Asmamaw Yigzaw Chirkos

Abstract:

Corruption increasingly has become one of the greatest challenges of the contemporary world. It undermines good government and rule of law and in turn leads to the misallocation of public resources, harms both the private and public sector and particularly hurts the poor. Corruption is found everywhere, but it is deep-rooted in the poor countries of Sub-Saharan Africa countries. Corruption in developing countries continues to be one of the greatest factors of poverty and underdevelopment. As it is the case in other developing countries, in Ethiopia, the culture of corruption has grown roots in the society at large and become endemic. Institutions, which were designed for the regulation of the relationships between citizens and the State, are being used instead for the personal enrichment of public officials and other corrupt private agents. This paper, therefore, assesses the major factors affecting Corruption in Ethiopia from higher education instructors’ Perceptions with special reference to Business and Economics College of Bahir Dar University. The findings of the study support several previously conducted studies in that each factor examined had a moderate to high positive correlation with corruption, where r ranged between .35 and .54. In addition, the 13 variables together explain about 37 percent change in perceived corruption in Ethiopia (R²= .37).

Keywords: Bahir Dar university, corruption, Ethiopia, factors, instructors perceptions

Procedia PDF Downloads 243