Culture Of Corruption Research Articles

Research on the Reconstruction of the Cultural Confidence of Higher Vocational College Students from the Perspective of the New Development Concept

The new development concept is the basics that guides the practice of social development. It creates a whole new horizon for students in higher vocational colleges’ cultural self-confidence education based on theoretical basis. Using the new development concept, analyze the fundamental meaning of cultural self-confidence, and define the realistic challenge of cultural self-confidence among students in higher vocational colleges. Eliminate the erosion of corrupt culture and enhance the construction of national culture; create a multi-dimensional system to integrate cultural education to coordinate the overall situation; shape the ecological environment of educating people to enhance the cultural self-confidence atmosphere; include and absorb domestic and foreign advanced ideological culture; build a multi-dimensional system to integrate cultural education to coordinate the overall situation; build a multi-dimensional system to integrate cultural education to coordinate the overall situation; build a multi-dimensional system to integrate cultural education to coordinate the overall situation; build Resources complement one another and foster cultural and educational excellence.

ANTI-CORRUPTION CRIMINOLOGY IN LINE WITH THE SPIRITUAL-VALUE PARADIGM: ETHICAL AND EDUCATIONAL SECTION

The article deals with moral and ethical aspects overcoming corruption with emphasis on the formation of the state anti-corruption ideology (criminology) on the basis of the spiritual and value component. This construction is based on three concepts: value-ideological, ethicalmoral and, in addition, theological-theological, and criminological and theological, where appropriate prevention and fight against corruption calls to the “minds” of the bureaucratic apparatus and population regarding the transformation of consciousness in much more pious states. Issues of the nature of corruption (criminogenic) manifestations are raised by revealing the meaning of the concepts “corruption” and “bribery”. The problem of moral (ethical) corruption is updated as a mechanism for speeding up (solving) many issues. Silent attitude of society towards corruption formed a dangerous phenomenon – “corruption culture”. Various approaches to the definition of corruption are considered. It is emphasized that it is necessary to overcome it permanent interdisciplinary analysis (discourse) scientific practices by identifying (finding) piety, which needs updating for the general public. If you do not conduct an effective spiritual and value opposition and struggle with corruption, this very thing the universal status of the specified phenomenon is evidenced, when regulations are found to be ineffective and it remains to appeal to the voice (Law) of Conscience. Special attention is focused on involvement of civil society institutions (journalistic corps) and the state of solving many problems of corruption by preparing anti-corruption practices (programs, strategies, plans and tactics) taking into account corruption risks. Special attention is focused on the institution of corruption whistleblowers and further scientific support of the state anti-corruption policy of Ukraine. The original aspects of the disclosure of the criminological (psychological) portrait of the personality of the criminal-corruptor are violated.

Does Corruption Culture Matter for Tax Morale? Evidence From Generation of Immigrant Samples

Does Corruption Culture Matter for Tax Morale? Evidence From Generation of Immigrant Samples

АНТИКОРУПЦІЙНА КУЛЬТУРА ЯК СКЛАДОВА КУЛЬТУРИ ОРГАНІЗАЦІЇ

The article reveals the psychological specificity of the organization's culture from the perspective of its perception of corruption. Anti-corruption culture is presented in the context of human relations through the prism of moral and immoral, proper and improper, good and evil, useful and harmful, legal and illegal, beautiful and ugly. It is noted that the anti-corruption culture, as opposed to the corruption culture, is studied as certain value guidelines aimed at the manifestation of an active citizen's position regarding corruption. We consider anti-corruption culture as a person's ability to consciously and morally resist corruption. Also, if you rely on the theory of contagion, you can imagine a model of the formation of a corruption subculture, where the value of one individual becomes the value of the group. The spread of both corrupt and other values within the group occurs as a result of the exchange of cultural samples through speech, behavior, clothing, and experience. Such an exchange continues unconsciously in the process of gaining experience and improving professional skills. The mechanisms by which the corruption subculture survives have been determined. The stages of its development in the organization are presented. It was noted that the main difference in the formation of the organizational anti-corruption culture is its development at the level of the philosophy and ideology of the organization, in strict control, as well as in the improvement of the regulatory and legal framework; the anti-corruption culture must be clear and a priori, shared by all members of the organization; the anti-corruption culture of the organization can be formed through a clear, unambiguous and clear legal framework. At the same time, it should be noted that the anti-corruption culture of the organization consists of the culture of the profession and the actual anti-corruption culture of the organization.

Perbuatan Melawan Hukum Materiil Berfungsi Positif dan Berfungsi Negatif dalam Tindak Pidana Korupsi

The damage caused by corruption has been very severe, it has been outrageous. Corruption is not only detrimental to the state's finances, but has also damaged the morale of this nation, causing the ignorance of this nation. The culture of corruption has become like flesh and blood in the life of the people of the country. In Indonesia, corruption is synonymous with bad actions carried out by bureaucratic apparatus and people who are competent in the bureaucracy. Corruption can be sourced from the weaknesses contained in the political system and the state administration system with the bureaucracy as the main tool. This paper focuses on how do acts against the material law have a positive and negative function in corruption. The research conducted in this paper is doctrinal researchand library research. This paper concluded that criminal acts of corruption there are acts against material law in positive and negative functions. Negative function means that even though an act has fulfilled the formulation of the law as a criminal act, its unlawful nature can be removed because of provisions outside the law that justify the act and have a positive function if the opposite occurs.

Perceptions of corporate corruption culture and debt contracting

We find that the perception of corporate corruption culture in the top executive team affects both pricing and non-pricing loan provisions. Firms with higher levels of perceived corruption culture face higher interest spreads and are more likely to receive a collateral requirement. The bank syndicate is larger and more performance-based covenants and managerial negative restrictions (e.g., limits on capital expenditures or dividend restrictions) are put in place in loans made to firms with higher levels of perceived executive-based corruption. We further find that cultural proximity between lenders and borrowers mitigates the perceived corruption effects significantly, leading to contracts that are less costly and less restrictive. Additional tests suggest that lenders display an in-group bias in favor of culturally proximate borrowers.

Berta Vive!

For many years Berta Caceres - Honduran environmental defender, Indigenous community leader and co-founder of COPINH (Council of Popular and Indigenous Organisations of Honduras) - campaigned against the construction, without consent, of the Agua Zarca dam in Lenca territory, by private energy company DESA. In 2016 she was assassinated. Since then there has been a long struggle to bring those responsible to justice. In 2018, seven men were found guilty of planning and carrying out the assassination, but records showed they were following orders from higher up the food chain. In July 2021, DESA president David Castillo was found guilty of being a 'co-conspirator' in the assassination. Others involved, including Daniel Atala and other members of his wealthy family, are yet to be investigated. In Honduras, a culture of impunity, corruption and violence prevails, which links the state, the army, the business world and criminal networks. Although those who resist are frequently killed, the resistance continues. Within this grim picture, 'clean energy' and 'development' often act as shiny eco-covers for elites amassing profit without regard to the rights of Indigenous people. It needs to be more widely recognised that green capitalism is not a solution for the climate crisis: it is merely a form of neo-colonialism.

Culture of Corruption and Symbolic Rationality of Accounting Information – Higher Education Implication

When corruption becomes daily and socially acceptable practices, the functions of financial accounting have shifted from the instrument of managerial responsibility to a symbolic rationality of actions. Professional organizations of accountants and educational institutions consider this phenomenon as an ethical issue and have made professional ethics a mandatory subject for accounting students. This study aim to gain a better understanding of the role of accounting information in a corrupt society. It also tries to gain a better understaning that the accounting higher education institutions should play their role in this context. This study uses an interpretive phenomenological approach for the analysis. It is noted that it stresses the need for higher education institutions to take additional action by criticizing accounting principles that are fundamentally very capitalistic, being more flexible to different schools of thought, and incorporating the values of divinity into all accounting subjects.

The problematic of budget implementation in Nigeria: A study of Delta State Government

Abstract This study examines the problematic of budget implementation in Nigeria using Delta State as a case study. The design of the study was descriptive survey. The population of the study comprised of 2383 senior staff in the Delta State Ministry of Basic and Secondary Education, Ministry of Economic Planning, Ministry of Works, Ministry of Housing and Ministry of Finance. The sample of the study consisted of 350 senior staff drawn from level 10-16 using stratified and simple random techniques. The instruments used for data collection was budget implementation questionnaire. The data were analyzed using mean rating and chi-square. The findings of the study revealed that there is significant relationship between politics of accommodation, poor commitment, compromised budget monitoring, culture of corruption and budget implementation in Delta State. The study also recommended among others that approved budgets should be religiously implemented without considering or accommodating the personal or selfish interests of different stakeholders in the political system, there should be genuine and high-level commitment to the execution of budgets after their approval so that such budgetary allocations and provisions can translate into concrete development in all the envisaged sectors, and there should be an efficient and effective monitoring of approved budgetary projects as well as zero tolerance for corruption.

WAWASAN PEMBERANTASAN KORUPSI DALAM PERSPEKTIF HUKUM POSITIF DAN HUKUM ISLAM

Almost every day, issues and news about corruption become part of several headlines in newspapers, or become a theme raised in television media in this country. This fact indicates that, today Indonesia is still unable to escape from a culture of corruption that is getting stronger and running systemically. Although it is not proclaimed as an Islamic state, Indonesia is listed as a country with a Muslim majority. Even so, the quantity of diversity is not directly proportional to the moral quality and practice of religion which explicitly states, both in the Koran and al-Sunnah, that it prohibits actions that harm others, let alone the State. Because Indonesia is dominated by a Muslim majority, whether it is recognized or not, the perpetrators of corruption in this country are mostly Muslims. This article will discuss the discourse on the eradication of corruption as stipulated in Law Number 20 of 2001 and in Islamic law. By using literature research methods and descriptive analysis of the sources of positive law and Islamic law, this article produces several findings, namely; 1) efforts to eradicate corruption as regulated in Law Number 20 of 2001 are carried out with physical punishments such as fines and a maximum sentence of life which does not provide a deterrent effect to the perpetrators; 2) Islam emphasizes that the eradication of corruption is carried out by means of theological-morality, namely awareness of corruptors and the provision of moral sanctions, such as being displayed to the public so as to provide an educational effect for others. From these findings, this article agrees with Mahfud MD's idea that punishment for corruptors should be carried out in the aspects of physical and moral punishment.

Reign of terror: A review of police brutality on Nigerian youth by the Special Anti-Robbery Squad (SARS)

ABSTRACT Few days after Nigeria attained the sexagenarian status on October 1, 2020, the country has once again become a subject of unusual discourse both home and abroad. This is due to the protests by disgruntled youths against the activities of the Special Anti-Robbery Squad; a unit of the Nigeria Police Force, which has been accused of brutality, human rights violation, sexual abuse, torture, and extrajudicial killings among others. This study adopts a qualitative approach which draws data from reports of reputable international organisations, juried scholarly articles, working papers, and newspaper articles. The study concludes that the police adopts brutality, abuse, and violations as its tactics due to its inadequate equipment for investigation which makes officers deploy torture as a means of extracting the truth. This is further complicated by an ingrained culture of corruption, inadequate funding, political interference, inadequate personnel, and a pro-elite orientation. As a result, it is recommended that a sincere and comprehensive reform of the police be carried out to improve the welfare of the police; encourage the use of extensive technology, and improve police-community relations.

The Problematic of Legislative Oversight in Nigeria: A Study of Delta State

This study examines the problem of legislative oversight in Nigeria using Delta State as a case study. Four research questions were raised to guide the study and four null hypotheses were formulated for the study. The design of the study was a descriptive survey. The population of the study comprised 600 staff in the Delta State House of Assembly. The sample of the study consisted of 245 staff drawn from nine (9) departments using stratified and simple random techniques. The instrument used for data collection was the legislative oversight questionnaire and the collated data were analyzed using mean rating and chi-square. The findings of the study revealed that there is a significant relationship between politics of trade-off and pay-off between the legislators and the executive as well as poor commitment to oversight functions by the legislators and legislative oversight in Delta State. The study equally showed that there is a significant relationship between the culture of corruption as well as perceptual legislative subservience to the executive and legislative oversight in Delta State. The study recommended that that the legislature in Nigeria, particularly in Delta State, should be truly independent rather than operate and seen as a subservient extension of the executive arm of government, a new culture that is void of the politics of trade-off and pay-off between the legislature and the executive, as well as corruption, should be established.

Characteristics Affecting Anti-corruption Behavior in Indonesia

The problem of corruption in Indonesia at this time is nothing new in the midst of Indonesian people. Low integrity and permissive culture of corruption are suspected to be the cause of the development of corrupt practices. The Indonesia Anti-Corruption Behavior Index (ACBI)) compiled by Statistics Indonesia (Indonesia: BadanPusatStatistik / BPS) is used to obtain a complete picture of the current situation and conditions of community anti-corruption behavior. This study aims to determine the characteristics that differentiate Anti-Corruption Behavior Index (ACBI)scores. The analytical method used is descriptive and non-parametric analysis to determine differences in ACBI seen from other dimensions and characteristics such as residential area, education level, and age group. In general, ACBI in Indonesia has continued to increase from 2012 and reached the highest moment in 2020, amounting to 3.91 in the category of very anti-corruption. The dimensions and characteristics of the area of residence and the level of education have significant differences in ACBI, while the age groups do not have differences in ACBI. Policies in an effort to improve anti-corruption behavior of the community need to pay attention to dimensions and characteristics that have significant differences so that the policies implemented can be right on target.

The Inter‐American Court of Human Rights and Indigenous Rights in Nicaragua: From Land to Empowerment?

Through fieldwork conducted among Mayangna and Miskito indigenous peoples in Nicaragua I examine the capacity of the judgments of the Inter‐American Court of Human Rights to build political agency. I observe that Miskito and Mayangna communities struggle to advance their agenda, as they remain entangled in inter‐ethnic resentments and a culture of corruption. I conclude that the language of rights promoted by the Court and embraced by the communities is insufficient to politicise the right to indigenous land effectively as long as that demand does not align with the interests of other political groups in Nicaragua.

Gendered clientelism and corruption: are women less corrupt than men in China?

ABSTRACT Among civil servants, are women less corrupt than men? The established literature suggests that there is no gender gap in officials’ attitudes toward corruption when they are exposed to ample opportunities and networks for corruption. Drawing on an original survey of Chinese civil servants, this study explores the gender gap in tolerance for corruption and the mediating effect of clientelism on the gender–corruption link. The findings indicate that women’s tolerance for corruption is significantly lower than that of men in China, a country consistently plagued by corruption. The study reveals that clientelism is a crucial explanatory variable in the relationship between gender and tolerance for corruption. Women are more likely to be excluded from clientelist networks that facilitate corruption, meaning that they are less likely to be exposed to a culture of corruption or to take advantage of corruption. Women’s lower acceptance of clientelism partly contributes to their stronger inclination to reject corruption.

Effect of Main Stream Media Education on Tax Compliance among Motor Vehicles Spares Traders in Suburb Area of Nakuru Town, Kenya

A major challenge facing both developed and developing countries in the world is non- compliance with current tax laws and obligations. There are several reasons why tax payers do not comply with tax laws, including poor education, complex tax laws, low risk of being caught and a culture of corruption. In Kenya, the authority mandated with tax revenue collection is faced with the challenge of tax compliance among the tax payers. What this one means therefore is that Kenya Revenue Authority does not meet its tax collection targets. Due to tax revenue collected not being enough to finance government development and recurrent expenditure, the government is forced to turn to both domestic and foreign debts. The purpose of this study was to determine the effect of main stream media education on tax compliance among motor vehicles spares traders in Suburb area of Nakuru town, Kenya. This study employed an explanatory research design. This study target population was 300 motor vehicles spare traders operating in the suburb area of Nakuru town. The sample size of the study was 150-motor vehicle spare traders operating in the Nakuru town suburb area. The study found that main stream media taxpayer education is significant in influencing taxpayers’ decisions to comply to taxation systems. The study has concluded that taxpayers’ education through main stream media enlightens the motor vehicles spare traders on the need to pay taxes. In addition, the education programmes impact positively on the ability and willingness of the tax payers to file their returns. This type of education changes the attitude of the tax payers towards paying their obligatory taxes to the tax authorities and thus, leads to increased tax revenue collection. The business traders need to acknowledge the information updated on the social media platforms, newspapers as well as the ones advertised on national televisions. The study also recommends introduction of tax education to the Kenya Education curriculum both for primary and secondary education to better prepare learners who are future tax payers to the importance of tax compliance at an early age.

Countermeasures Corruption with a State Defend Leadership Pattern at UPN Veteran Jakarta

State defense is a concept closely related with National Defense System. Indonesian National Defense System bears following specific characteristics; universal, and involving all citizens, territories and other national resources. Meanwhile, corruption is the opposite of the nation's core values, which is against the national interest and the spirit of the nation, and does not stand in accordance with the noble values of Indonesia. Thus, corruption is a threat to the defense and security of our country. Corrupt behavior is a form of action against efforts to defend the state. The state defense program will emphasize the dissemination of the values of nationalism and love for the country. It is expected that the values instilled in the state defense program can prevent a culture of corruption from spreading to all members of society. Leadership is a series of leadership activities that cannot be separated from the position, style and behavior of the leader, as well as the interactions between the leader and their followers, in regards with the situation. UPN Veteran, which is a State Defense university, has met the aspects of consideration to become a PTN (public university) announced by the Ministry of Education and Culture. Of the three considerations of the conversion process from PTS to PTN, UPN Veteran has fulfilled two considerations, namely historical considerations and a special mission, by which UPN Veteran Jakarta has presented something novel that cannot be fulfilled by other public universities, namely as a State Defense university. The existence and progress of UPN Veteran Jakarta in the perspective of national character education is a necessity to be able to answer our various problems in society, nation and state.

FIFA and UEFA, a critical review of the two organizations through the lens of institutional theory and MacIntyre’s philosophical schema

ABSTRACT FIFA and UEFA are the two major football institutions in the global and European level, respectively. The recent scandals in both organizations and especially in FIFA, raised again discussion about the nature of governance in football institutions. This study focuses for the first time on the assessment of both organizations by using the tenets of institutional theory and MacIntyre’s virtues-goods-practice-institution schema. Through a review of the history of FIFA and UEFA, we identified the role of the context, agents and ethics. Our analysis shows that while FIFA has developed very much in terms of power and influence, both the agents and institutional context, have played a key role in the creation of a culture of corruption. On the other hand, UEFA had to comply with a stricter regulative system and powerful stakeholders, while its major agents appear to be less affected by corrupt practices, compared to those of FIFA.

Culture of Corruption: Prosecutions, Persistence, and Desistence

Public corruption appears ubiquitous and increasing in the last few decades, according to public opinion polls. Trials and convictions of public officials usually receive extensive media attention. It is expected that high profile convictions would reduce corruption in an area as it puts individuals on notice about such behavior. Selected US Attorneys’ offices appear to account for the majority of public corruption convictions. This study examines the public corruption conviction rate for all 94 US Attorneys’ offices in the US. Using 52 interviews with community stakeholders, former public officials, former prosecutors, and investigators, the nature of corrupt environments is examined to find aspects of a jurisdiction that encourage or inhibit corrupt behaviors. According to interviews, local history and culture, leadership and contagion, and watchdog/oversight activity impact the culture of corruption. Leadership is a double-edged sword. Leadership can both encourage corruption and curb it. Prosecutions may serve a purpose to hold corrupt officials accountable; it does not stem the tide of corrupt cultures.

Corruption Along Supply-Chain Networks

I study how the corporate corruption culture of foreign suppliers and customers influences the propensity and magnitude of financial misconducts of US corporations. Using the World Bank Corruption Control Index, I find that firms connected to customers( suppliers) from countries with higher corruption culture are more likely to engage in financial misconduct, earnings management, and option backdating. I find that both the selection channel, where US firms with weaker corporate governance choose customers( suppliers) with high corruption culture, and the propagation channel, where the corruption cultures of foreign customers and suppliers influence US firms, explain the magnitude of the effects.