Cases Of Bribery Research Articles

Makna Konsep Akuntabilitas dan Transparansi dari Perspektif Al-Kindi

Cases of bribery involving auditors and auditees become one form of fraud that is difficult to detect. This is because of both parties are equally enjoying the benefits of the outcome of such unethical and immoral behavior. The increasing number of corruption cases, specifically bribes in the government sector from year to year in Indonesia makes the role of public sector auditors such as BPK RI questioned. In addition, some of the perpetrators of corruption are adherents of Islam, which is interesting to criticize because Islam is a religion that upholds the value of honesty and truth. This research used qualitative research method with postmodernism paradigm because the researcher wanted to study the relevance of classical Islamic philosopher, Al-Kindi’s thought with the truth value in the accountability and transparency principle. It is done as an effort to integrate the meaning of accountability and transparency principle according to accounting with truth value according to Al-Kindi’s thought to get deeper meaning which if useful for auditor in carrying out its function, in order to work in accordance with professional ethic code by upholding ethics and morality value

A game-theoretic analysis on the use of indirect speech acts

In this paper, I will discuss why in some circumstances people express their intentions indirectly: the use of Indirect Speech Acts (ISAs). Based on Parikh’s games of partial information and Franke’s IBR model, I develop game-theoretic models of ISAs, which are divided into two categories, namely non-conventional ISAs and conventional ISAs. I assume that non-conventional ISAs involve two types of communication situations: communication under certain cooperation and that under uncertain cooperation. I will analyse the cases of ironical request and implicit bribery as typical instances of non-conventional ISAs of each situation type, respectively. I then apply the models to analyse the use of conventional ISAs from an evolutionary perspective, which is inspired by Lewisian convention theory. The models yield the following predictions: the use of non-conventional ISAs under certain cooperation relies on the sympathy between interlocutors, which blocks their evolution towards conventional ISAs; in uncertain cooperative situations, people are more likely to use ISAs, which helps their conventionalisation.

Criminal Law Characteristic of Special Relapse of Bribery

The article is devoted to qualification and criminal-political assessment of the qualifying sign of petty bribery - the existence of previous convictions. It is concluded that the presence of the previous conviction is a sign of the composition that characterizes the special subject of the crime, and in its legal nature this sign corresponds to the concept of actual (or criminological) relapse and covers both the actual relapse of crimes as it is defined in art. 18 of the Criminal Code of the Russian Federation, as well as other repeated cases of petty bribery by a person who has a criminal record for taking bribes, giving bribes, mediating bribery or petty bribery. The conditions for the qualification of a crime under this qualifying criterion, the questions of its application in the conditions of the retroactive force of the criminal law are described. Suggestions are made to improve the legislative regulation of the relevant qualifying circumstances, to its wider use in the system of differentiating responsibility for bribery.

Exploring the success and challenges of the <i>Girinka</i><sup>1</sup> programme and the need for social work involvement: Southern Province, Rwanda

This article discusses an indigenous approach labelled „girinka programme‟ designed for reducing poverty and fighting against child malnutrition. The approach consists of providing a milk cow to poor households in order to ensure milk supply to children. The issued milk cows are not only for milk consumption but also for enabling beneficiaries to get out of poverty through selling surplus milk and using manure to increase land fertility for agricultural production. The objectives of this article is to understand how girinka programme works, highlighting its success in empowering poor households and examining the challenges and obstructions it faces, and eventually put emphasis on the role of social work in coping with them. In addition to the 21 individual interviews with practitioners in Huye district, 18 more interviews with girinka programme beneficiaries and potential beneficiaries were conducted in both Huye and Gisagara districts, and during June-July 2016 annual workshop on social work in Rwanda held in Huye, a group discussion with 7 advisory committee members was also conducted. Though this programme was designed to decrease poverty and fight against malnutrition, challenges and obstructions such as unaffordable preconditions, insufficient training in animal husbandry and cooperative management, misappropriation of milk cows, cases of bribery, and poor follow up were observed. The article recommends the use of not only veterinary and agricultural technicians but also social work practitioners in addressing these challenges and obstructions to the success of girinka programme. The role of social work practitioners along with local public staff in charge of social services would for instance be that of using „strengths perspective‟ to facilitate beneficiaries and potential beneficiaries of the programme on the waiting list to find alternative solutions to their problems and build up their self-sufficiency through empowerment approach.Keywords: Indigenous Empowerment, Girinka programme, Poor Household, Huye, Gisagara, Rwanda

South Korea in 2016

In 2016, a scandal that involved President Park Geun-hye and her confidante shook the country. Cases of bribery, corruption, nepotism, cronyism, illegal persecution of dissenters and so on surfaced. Confidence in Park’s leadership began to waver when she closed the chapter on ‘comfort women’ issue with Japan in December 2015 without public consultation. The deal was unacceptable to the Korean public in the absence of a formal apology from the Japanese government. The speed with which President Park sealed the agreement with the United States to deploy Thermal High Altitude Area Defence also took the country by surprise. These foreign affairs endeavours have wiped out her diplomatic success achieved in 2015.

The Classification of Mediation in Commercial Bribery and Bribery

The article is devoted to criminal legal treatment of an intermediary at commission of corruptioncrimes in private and public sector. The object of the research is the rules of the RF Criminal Code,practice of the Supreme Court of Russia on their application, international legal obligations of Russiato fight against corruption, and the criminal law doctrine of the malfeasances in office. The subjectmatter of the research is the classification of mediation in bribery, commercial bribery, small briberyand small commercial bribery. The legal nature of criminal mediation, mediation ratio with instituteof partnership in a crime is investigated. The main points of view developed in the legal doctrine onthe issue of mediation in office crimes are analyzed. The international standards of criminalization ofmediation in bribery provided in the OECD Convention on Combating Bribery of Foreign Public Officialsin International Business Transactions are studied. Some recommendations about legal treatment of mediation in the corruption crimes are given in the paper taking into account an object of a crime, aform of criminal complicity and an orientation of intention of a guilty person. The question of volume ofincrimination deemed as unimportant for classification of mediation in small commercial bribery (Art.204.2 of CC). The author proposes a few additions to the resolution of the Plenum of the SupremeCourt of the Russian Federation of 09.07.2013 № 24 On jurisprudence on cases of bribery and of othercorruption crimes. These amendments are directed on interpretation of the new rules on mediationin office crimes included in the Russian Criminal code by the Federal law of 03.07.2016 № 324-FL.

Law Enforcement in Nigeria by the Police Force and the Travails of Rule of Law

Nigerians are increasingly losing hope and confidence in the nation’s police force because of the unethical conduct of some of its operatives. Some of the actions of the Nigerian Police Force have brought embarrassment to the nation. Cases of bribery or extortion and extra-judicial murder are on the increase. The paper looks at the poor outing of the police and how it impedes the rule of law. Through direct and indirect observations, it is established that the rule of law has been disastrously negated by the unprofessional attitude of the largely ineffectual police force. It is recommended that the minimum entry qualification into the Force should be HND.

Aurum atque ambitio Fenomeni di ambitus a Roma in età mediorepubblicana

Aurum atque ambitio. Ambitus in mid-Republican Rome. The crime of ambitus has been commonly studied with respect to the several juridical interventions against the ambitus that were enacted in the fi rst half of the 1st century BC. This paper, instead, stresses that cases of bribery also occurred throughout the 3rd and the 2nd centuries BC, although traces of these cases are not as rich as the extant evidence for the 1st century BC. Evidence from Cato the Elder, which has been never studied in connection with the crime of ambitus, and especially from Polybius shows that the ambitus was a phenomenon at the center of the Roman political and historiographical refl ection already in the fi rst half of the 2nd century BC. It is probably in this period that the concept of ambitus, in its multifaceted acceptations, was fi rst associated with the idea of demagogy and subsequently seen as a danger for the state. russofed@libero.it

Personal Gain or Organizational Benefits? How to Explain Active Corruption

Corrupt practices in organizations are commonly explained via the rational choice of individual employees, with the benefits of deviant actors at the heart of the theoretical approach. This Article challenges the rational choice perspective with reference to cases of corruption in which the organizational benefits are crucial and personal gains negligible. The authors propose to embed the concept of “useful illegality” (Luhmann) into an institutional theory framework and develop a set of indicators for the systematic comparison of individual case studies. Exemplary analyses of two landmark cases of corporate bribery on behalf of German corporations' subsidiaries abroad (Siemens ArgentinaandMagyar Telekom) show that active corruption was neither simply a function of individual deviance, nor of personal gain. In contrast, institutional theory allows the modeling of organizational deviance as a function of unwritten rules that lend legitimacy to the deviant behavior of bribe payers. Despite plentiful opportunities in the periphery of these two multinational corporations, the few instances of personal gain were either in line with the organizational incentive structures (as inTelekom) or attributable to the loss of membership (as inSiemens). Mostly high-ranking employees, loyal to their organization, committed those crimes at high personal risks. The discussion of factors that explain why these “company men” nonetheless complied with the unwritten rules, in support of organizational benefits, leads the authors to conclude with likely consequences for effective regulation. They argue that it is the usefulness of the illegal behavior for the organization, its entrenchment in organizational cultures, and amplified adaptation problems with regard to changing institutional environments that explain what makes corrupt practices so hard to control and to regulate in a formal legal organization.

Cudzoziemcy – sprawcy przestępstwa przekupstwa na terenie Polski

Cudzoziemcy – sprawcy przestępstwa przekupstwa na terenie Polski

Congressional bribery as state-corporate crime: a social network analysis

There have been a number of high-profile cases of Congressional bribery over the years. This was especially true in the 109th House (2005–06), during which ranking members such as Tom DeLay, Bob Ney, and “Duke” Cunningham were indicted. Some members of Congress argue that these were just a “few bad apples,” but the public believes that Congress is more widely corrupt. We employ social network analysis to test which view is correct. We analyze comprehensive data on all members of the 109th House, including their roll call voting and receipts of Political Action Committee (PAC) contributions. Our results show that PAC donors had a significant influence on lawmaker voting across party—despite the fact that such influence is illegal under the Federal Bribery Statute. Accordingly, we find strong support for institutional corruption within Congress. Our findings challenge the traditional conceptualization of political bribery as an individual form of occupational crime, and we argue that it should instead be viewed as a state-corporate crime in its own right. We argue further that it can act as a facilitative process that enables other forms of state-corporate offending to occur, thereby causing social harm. The unique ability of social network analysis to treat relationships as a unit of analysis is central in these findings and conclusions. Hence, we contribute to the emerging trend of applying social network analysis in criminology by providing a new application to state-corporate offending.

How China's Crackdown on Corruption Has Led to Less Transparency in Its Enforcement of Its Anti-Bribery Laws

China’s recent crackdown on government corruption and commercial bribery by multinational companies is widely known. As part of this campaign against bribery, the Chinese government has promulgated a number of new laws against corruption and bribery as well as lengthy and binding interpretations of existing laws. The Chinese state-controlled media is also full of reports of convictions of corrupt officials and hefty fines imposed on greedy multinationals trying to bribe their way to business success in China. Although these developments may indicate an increase in transparency in the enforcement climate against corruption and commercial bribery, ironically the crackdown on corruption has led to less transparency in China’s enforcement of its anti-bribery laws. The reason is that as cases of government corruption and commercial bribery become more important and the stakes become higher, the Communist Party believes that it must take a more hands on approach to these cases by directing their outcomes from behind the scenes. Since the Party controls all government enforcement authorities and the courts, the Party is able to dictate the outcome of cases in secrecy. As these cases have grown in number and importance, the role of the Party has also grown adding to the political intrigue, bargaining between rival factions of the Party, and the settling of old scores playing out behind the scenes in these cases in secretive Party proceedings. Once the Party makes a decision, it will then direct a public entity, a government enforcement authority or a court, on how to dispose of the case. But the real reasons for the disposition of the case by the Party are never revealed to the public or to the parties leading to less transparency in the enforcement of China’s anti-bribery laws.

UK Bribery Act 2010: implications for business in Africa

Purpose– This article aims to examine some of the implications of the UK Bribery Act (UKBA) 2010 for business in Africa and reviews the effectiveness of strategies African governments have adopted to prevent bribery. The author proposes the development of a bespoke anti-bribery management system (ABMS) based on empirical research. This would help African institutions overcome some of the challenges associated with enforcing regulatory measures formulated in developed countries.Design/methodology/approach– The paper takes the form of a literature review and commentary.Findings– The UKBA has extra-territorial jurisdiction which empowers UK courts to prosecute cases of bribery committed abroad by UK companies and their associates. The risk of prosecution is likely to affect foreign direct investment and official development aid flows to Africa. However, companies can escape prosecution if they can prove that they have adequate procedures in place to prevent bribery. This raises the question as to whether the legislation shifts the responsibility of fighting bribery to under-resourced overseas business partners and supply chains. While most African governments have adopted robust anti-bribery laws, their enforcement is hampered by weak institutions.Research limitations/implications– Empirical research is required to assess the impact of the legislation over the next five years.Practical implications– African organisations must be sensitised about the consequences of violating the UKBA to ensure they adopt appropriate anti-bribery strategies.Originality/value– This article contributes to literature by exploring the development of evidence based ABMS for African organisations which is currently lacking.

Campaign Finance and Policymaking: PACs, Campaign Contributions, and Interest Group Influence in Congress

AbstractThe general public is skeptical of our current system of campaign finance and feels that members of Congress are corrupt. Although the scholarly literature on campaign contribution influence is mixed, there is growing consensus that Political Action Committees (PACs) and interest groups do, indeed, have a powerful influence on policymaking in Congress. In this article, the author reviews this literature and discusses how influence occurs. Findings reveal that influence is only very rarely an explicit quid pro quo exchange. Instead, it is typically an ongoing, implicit, reciprocal exchange that impacts multiple stages of the legislative process and yields contributors many dividends, such as softer regulations, lower taxes, and lucrative contracts – none of which are explicitly promised (except in rare cases of full‐blown bribery) but are, nonetheless, regularly granted. The social relationships between contributors and lawmakers are central to this process, as is the ability to get legislators to sway their colleagues.

Atypowe przypadki korupcji w oceNach sądów i prokuratur na przykładzie przestępstw z art. 228 i 229 k.k.

The article presents results of file research invovling an analysis of the manner in which court and prosecution applied law in resolving atypical cases of bribery. The subject of the said research were atypical cases of bribery involving crimes under Article 228 and Article 229 of the Penal Code perpetrated by persons performing public functions. The cases discussed followed a number of varied scenarios which, in general, consisted in accepting or granting material or personal benefit or a promise of such in connection with the perpetrator's official capicity. Hence the conduct of the perpetrator did formally fulfil the definition of the crime defined in Articles 228 and 229 Penal Code. However, since some specific circumstances took place, such as a statutory body's decision or penal jurisprudence, the perpetrated act should not render the perpetrator liable to prosecution. It was found that, when classifying atypical acts of corruption, judicial authorities made some effort to employ lenient penal-legal assessment of the perpetrator's conduct, but they often did so with insufficient diligence and by implementing inappropriate provisions of the penal law. The atypical bribery cases included circumstances in which physicians misled their patients by suggesting they should purchase a highend endoprothesis or medicine produced abroad, on an allegedly free market outside the National Health Fund (NFZ) refunding system. The patients they did so, in spite of the fact that such recommendations have no substantiation in the public functions of a medical doctor. Physicians would then claim that they assumed the role of an intermediary between a patient and a foreign dealer or manufacturer. In practice, they used prothesis or medicines refunded by the National Health Fund (NFZ). Unaware of that fact, patients acted in error as to the circumstances, fulfilling the definition of an unlawful act (error facti), and in particular, the patients were not aware that the money they handed over was in fact a bribe granted in connection with official capacity of the physician. In consequence, the criminal procedure in such cases should either be closed by means of discontinuation or refusal to instigate under Article 17 § 1.2 Criminal Procedure Code subject to Article 28 § 1 Penal Code. Prosecution bodies, however, avoided such classification and in cases like that opted for exempting the informer - briber from the penalty (Article 229 § 6 Penal Code), which did not fully reflect the actual legal and formal circumstances of a misinformed patient's conduct. Especially disagreeable was the fact that the solution adopted by prosecution assumed such patients were guilty. It was established that the notion of customary gifts, widely accepted in penal law publications as lawful excuse, is in practice defunct. This does not mean that similar facts were never subject to criminal procedure.

Domestic Sanctions to Cross-Border Acts: The Case of Foreign Bribery

By treating the bribery of a foreign public official by a firm similar to that of a domestic public official, the 1997 OECD Anti-Bribery Convention seeked a solution to enforcement issues that commonly plague the observance of international law. However, the application of the convention has been troublesome. Each jurisdiction has an incentive to free-ride, not to damage the prospects of home firms to obtain valued contracts abroad. Moreover, institutional asymmetries of various types may result in differences in the effectiveness of enforcement across jurisdictions and, possibly, also across branches of the public sector. We provide a simple theory capturing country institutional heterogeneity and how it affects the individual incentives to offer a bribe, and on the part of the foreign public official, to accept it. We expand this model by including variables aimed at capturing informal institutional dimensions, such as culture and culture distance between pairs of countries. We test our model using a novel dataset of alleged and convicted cases of foreign bribery that approximates for actual bribe flows between countries. The heterogeneity of formal institutions does not seem to play a role in determining the level of detected corruption. On the other hand, elements of informal institutions, such as cultural distance between countries, are found to matter. Within this broad picture, results vary significantly in different branches of the public sector.

The Supreme Court Confronts The Ghosts of Enron: Assessing The Past, Present and Future of Corporate Fraud Enforcement

The U.S. Supreme Court ended its 2010 term with a significant ruling on the appeal of former Enron CEO Jeffrey Skilling that sharply curtailed application of the “honest services” doctrine, which had figured prominently in Skilling’s conviction. The Court held that the conceptual breadth of the term “honest services” and the apparent inconsistency of rulings applying the doctrine rendered it unconstitutionally vague unless confined to cases of bribery or kickbacks. Notably, Enron and other corporate fraud cases did not involve either form of corruption. This article reviews the development of the honest services doctrine, discusses and analyzes the Skilling decision, and argues that future corporate fraud enforcement is likely to be hindered not only by the specifics of the Skilling decision but also by its underlying ethical philosophy.

O efektywności prawa karnego, ciemnej liczbie, wiktymizacji i rozmiarach narkomanii

O efektywności prawa karnego, ciemnej liczbie, wiktymizacji i rozmiarach narkomanii

China: The Crime of Embezzlement and Bribery — Weapons against Money Launderers

The crime of embezzlement and bribery is a wide‐spread crime in the present‐day world. It impairs the property relationship protected by the law and the reputation of state organs and personnel. The party in power and the government in China have always persisted in fighting corruption and building clean and honest government and concentrated on using legal weapons to fight the crime of embezzlement and bribery resolutely. In recent years, China has made tremendous gains in fighting this crime. For 17 years, from 1979 to 1995, the Chinese procuratorial organs investigated and dealt with more than 458,000 cases of embezzlement and bribery. Meanwhile, it should be recognised that the crime is still a serious problem which hinders China's great cause of reform and opening up to the outside world. In particular, during the period of the transition from the old economic structure to the new one, the crime of embezzlement and bribery in this country shows many new characteristics. The major manifestations of the crime are listed below.