Corruption Risks Research Articles

ORGANIZATION OF WORK OF THE "PROZORRO" SYSTEM AS A MECHANISM OF ECONOMIC SECURITY AND PROTECTION OF INVESTMENT RESOURCES AIMED AT THE RESTORATION AND DEVELOPMENT OF STATE INSTITUTIONS AND UTILITY ENTERPRISES

Annotation. In the context of war and post-war reconstruction, the issue of transparent utilization of investment resources becomes critically important for maintaining the trust rating of foreign investors and directly impacts the economic well-being and security of enterprises. The research aims to elucidate theoretical and practical aspects concerning the directions for the development and modernization of protection against corruption risks in tender and public procurement systems. Employing dialectical, historical, and systemic methods of cognition, the analytical systematization of previous scientific studies is conducted. Results. The study presents a systematic analysis of prior research on the effectiveness of the "PROZORRO" system amidst procurement abuses. The research process is based on methods of structural-logical analysis for constructing the logic and systematization of key aspects of operation; a systemic approach, analysis, and synthesis to develop clear algorithms for the modernization of the "PROZORRO" system. The scientific novelty of the study lies in the formulation of contemporary methods to enhance the efficiency of the "PROZORRO" system. Practical significance lies in the development of an Information-analytical concept for improving the "PROZORRO" system, including enhancing the software interface and processing statistical data of the "PROZORRO" system.

Blockchain-Based Secure and Efficient Secret Image Sharing with Outsourcing Computation in Wireless Networks

Abstract: We present a novel solution, the Blockchain-based Secure and Efficient Secret Image Sharing (BC-SESIS) scheme, designed to enhance the security and efficiency of secret image sharing in wireless networks. Traditional Secret Image Sharing (SIS) methods generate multiple shadow images to distribute a secret image, allowing retrieval with a subset of these shadows. However, existing SIS schemes suffer from vulnerabilities, particularly during communication, where shadow images are susceptible to tampering and corruption, compromising security. Leveraging blockchain technology, BC-SESIS encrypts and stores shadow images securely within the blockchain, mitigating risks of tampering and corruption. A smart contract, empowered with identity authentication, ensures the requisite threshold (k, n) for secret image restoration. To alleviate computational burdens on smart contracts and users, we propose an efficient outsourcing computation mechanism. This method delegates the restoration task to agent miners within the encryption domain, ensuring secure execution. The effectiveness of the BC-SESIS scheme is substantiated through theoretical analysis and extensive experimentation. Results underscore its capacity to uphold communication security while delivering high computational efficiency within wireless networks.

인공지능(AI)과 한국 부동산의 부패방지에 관한 연구

This study attempted to present discussions and directions regarding artificial intelligence(AI) and the prevention of corruption in Korean real estate. This Paper dealt with moral hazard, corruption prevention, and trust using real estate, the 4th industrial revolution(4IR), AI, and intelligent information technology as keywords. Prior research is focusing on economic utility and technical benefits related to AI and real estate. In contrast, this study pointed out the risk of moral hazard and corruption arising from the combination of AI and real estate, and conducted a paper to prevent moral hazard and corruption. In this respect, there is a difference between this study and existing previous studies. This is where the originality of this study appears. The results of this study on anti-corruption of AI and Korean real estate are as follows. As a result of the study, the problems of AI and Korean real estate, and anti-corruption were presented in three major categories: 1. AI and the problem of changing times, 2. Korean real estate and corruption problem, and 3. AI and real estate problem. In relation to this, this study largely derived three measures as implications of the research. The contents include, first, responses to the issues of AI and changing times, second, responses to Korean real estate and corruption issues, and third, measures to respond to AI and real estate issues. This study hopes to restore market trust through Artificial Intelligence(AI) and the prevention of corruption in Korean real estate, and to build a future where the benefits and utility provided by real estate, AI, and intelligent information technology are desirable.

Measuring Corruption Risk in Public Procurement over Emergency Periods

Times of crisis provide fertile ground for corruption because of looser regulatory frameworks, weaker oversight, and skyrocketing financing levels. Public procurement systems are particularly vulnerable to corruption risks over emergency periods as they are at the frontline of many country responses to crises. In this paper, we propose a curated selection of red flag indicators of corruption risk over crises and discuss a general measurement framework for their computation. The proposed approach exploits the time discontinuity introduced by a crisis and allows us to characterise and differentiate companies and/or contracting authorities with different degree of risk through statistical testing. The suggested framework is intended to accommodate the changing and far-reaching corruption risks induced by crises and mitigate them effectively.

DAVLAT XARIDLARI TIZIMIDA MANFAATLAR TOʻQNASHUVINING OLDINI OLISHNING TASHKILIY-HUQUQIY JIHATLARI

"Abstract. In this article, the issues of preventing conflicts of interest in the relationships of public civil servants related to public procurement are analyzed from a scientific-theoretical and organizational-legal point of view. The positive aspects of preventing conflicts of interest in the effective implementation of public procurement in the civil service of the state are based on the importance of legal regulation of the problems arising in practice and the relevance of the rational use of state budget funds. Based on the nature of the subject, the subject of research is analyzed from the general to the specific, based on the methods of comparison, logical consistency, and application to science, foreign experience, practice, and legal procedures. As part of the results of the research, the issues of preventing conflicts of interest in public procurement, improving the basis of responsibility, digitizing the industry, introducing artificial intelligence capabilities into the industry, and revising the tasks and powers of competent state bodies were discussed in detail. In connection with the conclusion of the research, proposals of an organizational nature were put forward in connection with the improvement of the legislation in relation to the elimination of legal and existing practice problems. At the end of the study, it was concluded that the risks of corruption and conflict of interest in the relationships of state civil servants related to public procurement are very high, and it was scientifically and legally proven that the field needs state control. A conclusion was reached regarding the legal improvement of the activities of the competent bodies for the regulation of conflicts of interest in the field of public procurement, including the Anti-Corruption Agency of the Republic of Uzbekistan. "

The Effect of the COVID-19 Pandemic on Risk of Corruption

AbstractThis paper estimates the effect of the COVID-19 pandemic on risk of corruption in Mexico. To calculate the pandemic’s impact on risk of corruption, this study uses monthly administrative data of 378,000 public acquisitions through 64 institutions from the Mexican Federal Government during the 2018–2020 period. These institutions account for approximately 75% of all allocations of public acquisitions made by the Mexican Federal Government. The risk of corruption is measured through the Discrete-Contracts-Value-to-Budget (DCVB) ratio, which represents the ratio of the value of contracts assigned through discretionary non-competitive mechanisms to the total value of contracts per institution. The empirical strategy consists of a difference-in-differences methodology and an event-study design. The analysis is conducted over all institutions as well as by healthcare and non-healthcare institutions. The results show the following: (1) the pandemic increased the DCVB ratio by 17%; (2) the DCVB ratio increased during six months and then it returned to pre-pandemic levels (inverted U-shape form); and (3) surprisingly, the rise in the risk of corruption is mainly driven by non-healthcare institutions. From a policy perspective, Mexico’s Government Accountability Office, although counterintuitive, should focus on non-healthcare institutions when conducting audits targeting public acquisitions made during the pandemic, even though much of the political debate remains centered around the risk of corruption in healthcare institutions.

Prevention of corruption risks when performing customs procedures: types and concepts

The aim of the work is involves clarifying the theoretical and practical problems of preventing corruption risks in the implementation of customs procedures, the peculiarities of its definition of the essence and concept, and the selection of separate criteria for their classification within the limits of its customs and legal provision. The methodological basis of the study used a set of scientific research methods such as dialectical, formal-legal, systemic, hermeneutic, comparative-legal, empirical, etc. The content of individual categories “corruption”, “corruption risk”, “procedure”, “legal procedure”, “customs procedure”, “customs formalities” was clarified, the constituent elements of customs procedures were revealed. A proper definition of “corruption risk in the field of customs procedures” is proposed. It has been established that the customs procedure is a set of requirements that are determined by the implementation of customs control and customs clearance of goods and the peculiarity of paying taxes and customs payments, and the conditions of their implementation depend on a certain customs regime (that is, on the purpose, form and conditions of the movement of goods). It was determined that the institution of prevention of corruption risks in relation to violations of the established procedure for the implementation of customs procedures has its own specificity of legal support and is a separate subject of research in the science of customs law. It was found that the prevention of corruption risks in the implementation of customs procedures is a component of the prevention of corruption risks in the public administration of state customs affairs and is a separate part of the prevention of corruption in this area. It was concluded that the corruption risk in the field of customs procedures is legal, organizational and other factors and reasons that generate, encourage (stimulate) corruption in the implementation of customs control procedures, customs clearance procedures, as well as tax and customs payment procedures and their order implementation. According to the prevalence, it is proposed to highlight the following corruption risks in the implementation of customs procedures in the activities of customs officials, namely: dishonesty of customs officials, the occurrence of a conflict of interests among customs officials, lack of control by the management of customs authorities, the presence of discretionary powers of customs officials etc.

Effects on learning for internal audit in mitigating the risk of corruption in companies involved with the Operation Car Wash

Objective: This study aims to identify the effects on learning for Internal Audit in mitigating the risk of corruption in companies involved in the Operation Car Wash, comparing before and after the event.
 Method: This research has a qualitative approach. The population consists of seven companies, large economic groups of Brazilian origin, and with operations in various countries. The chosen sample type was non-probabilistic due to accessibility. A semi-structured interview was conducted for 6 of the respondents, and 1 unstructured interview due to presenting different characteristics from the others. The script is divided into three dimensions, totaling 41 questions, applying content analysis technique, divided into four categories, according to the theory.
 Results: The results show the main lessons learned: (i) greater focus on mitigating the risk of corruption; (ii) prioritizing investments in increasing personnel, training, and technology; (iii) improvement in the efficiency and qualification of Internal Audit; and (iv) creation of business opportunities.
 Originality/Relevance: highlighting that the organization can learn from the punishments to which they were subjected and, in some cases, formulate new growth strategies.
 Theoretical/methodological contributions: This research is relevant for linking organizational learning with the sanctions incurred by Operation Car Wash, showing that Internal Audit plays a fundamental role in the fight against corruption and the mitigation of its risks.
 Social/management contributions: Companies can use this study to develop strategically when facing any type of compliance risk.

Journalists’ Perception of the Threats and Risks of Corruption in Institutions and the Media

Corruption scandals have been constantly present in the Spanish media in recent years. The public stays informed about these events through the media, so the way in which journalists cover them, as well as their perception of this problem –which threatens and endangers society– as regards the institutions and the media themselves, is of great important. This article addresses this issue using a representative survey, conducted between March and July 2023, of 391 Spanish journalists belonging to media outlets of different sizes and platforms from across the country. Journalists were asked about the perceived level of corruption in different public institutions, their level of institutional trust, and their degree of agreement with a variety of statements about corruption and the media. After performing a descriptive and inferential statistical analysis of the data collected, the results showed that journalists see corruption as one of the main problems in Spain, with a definitively higher incidence in political institutions compared with other public institutions. In addition, it was found that, the greater the perception of an institution’s corruption, the greater the journalists’ distrust of that institution, thus confirming the dysfunctional thesis of political scandals. Finally, it was revealed that, for journalists, the watchdog role is theoretically essential, but it is not carried out in practice owing to the commercial logic that has been embraced by the Spanish media

Blockchain for social good: A review of applications in humanitarian aid and social initiatives

Blockchain technology has emerged as a revolutionary force with the potential to address pressing social challenges and transform traditional paradigms in humanitarian aid and social initiatives. This paper provides a comprehensive review of the diverse applications of blockchain in fostering social good, particularly in the realms of humanitarian aid and social initiatives. The decentralized and transparent nature of blockchain offers a paradigm shift in the way charitable organizations operate and deliver aid. Smart contracts on blockchain enable transparent and tamper-resistant transactions, ensuring that resources are allocated efficiently and reach intended beneficiaries. The elimination of intermediaries reduces the risk of corruption and ensures a more direct and accountable flow of funds. In the context of humanitarian aid, blockchain facilitates the creation of decentralized identity systems, ensuring secure and verifiable identities for displaced populations. This aids in the efficient delivery of aid, as well as financial inclusion for those without access to traditional banking services. Moreover, blockchain enhances supply chain transparency, enabling the tracking of donations from inception to distribution, reducing fraud and ensuring the authenticity of goods. Social initiatives, too, benefit from blockchain's transformative capabilities. Decentralized autonomous organizations (DAOs) enable communities to collectively make decisions and manage resources. This fosters a sense of ownership and empowerment among participants, promoting sustainable social development. Additionally, blockchain-based token economies incentivize positive behaviors, encouraging individuals to contribute to social causes in meaningful ways. Despite these promising applications, challenges such as scalability, regulatory uncertainties, and technological literacy remain. This paper calls for continued research and collaboration to unlock the full potential of blockchain for social good, emphasizing the need for innovative solutions that can address the unique challenges faced by humanitarian and social initiatives.

부패방지법의 입법체계 정비방안

The Criminal Law, the Unfair Solicitation Prohibition Act, the Conflict of Interest Prevention Act, the Public Officials Ethics Act, and the Public Officials Report Protection Act have been enacted and implemented in Korea to eradicate corruption according to the type of corruption, the degree of corruption, and the change of the times. After the enactment of the Unfair Solicitation Prohibition Act and the Conflict of Interest Prevention Act, Korea ranked 31st in 2022. Since the Public Officials Ethics Act contains a number of contents to be regulated in the Conflict of Interest Act, it is necessary to regulate it in the Conflict of Interest Act, but it is necessary to reasonably improve the Public Officials Ethics Act. In addition, although it was originally intended to enact the Unfair Solicitation and Conflict of Interest Prevention Act, the anti-corruption system is operated under the division of law, so the efficiency and effectiveness of corruption prevention need to be reorganized into an integrated law. On December 4, 1998, and December 2, 1999, the Framework Act on Anti-Corruption was proposed to the National Assembly twice to prevent and eliminate fundamental corruption, but the Framework Act on the Prevention of Corruption was withdrawn or automatically discarded due to the expiration of the National Assembly due to differences in positions between the ruling and opposition lawmakers. In 2001, the Corruption Prevention Act, a general corporation of the Public Officials Act, was enacted to establish a clean social climate by efficiently regulating corruption prevention and corruption activities. After examining the main contents of Korea's anti-corruption legislation, including the Constitution, and related anti-corruption laws, it is necessary to consider the implications of the anti-corruption legal system by referring to legislative examples in the UK, the US, and France. Korea's anti-corruption system under the Corruption Prevention Act is centered around public organizations and public officials, but it does not regulate corruption prevention and corrupt practices for companies, making it impossible to break the chain of corruption. There is a need to strengthen democracy, the rule of law and national competitiveness by enacting the Basic Anti-Corruption Act and introducing an anti-corruption system not only for public officials but also for companies above a certain size (mid-sized companies and large corporations). Therefore, the relationship with other laws, the anti-corruption responsibilities of the state, local governments, public organizations, companies, and citizens, basic anti-corruption principles, anti-corruption policies, comprehensive anti-corruption plan and implementation plan, corruption risk assessment system, and civil rights. It would be desirable to regulate the committee's compulsory investigation rights, city/provincial anti-corruption committees, public organization anti-corruption committees, establishment of anti-corruption offices, internal audits and public audit request systems, and penalties, etc., in the Framework Act on Corruption Prevention.

Community Perceptions of Countries in The World Towards Corruption and Its Handling in Indonesia in The Last Five Years (2017-2022)

The Corruption phenomena in the World is important to analyze because corruption has decreased on quality of public services and economic productivity. This research aims to determine and analyze the level of corruption in the form of bribery and gratification in Indonesia from a world perspective involving 169 countries (76,350 respondents) during five years from 2017 until 2022. Analysis in this study using statistical tabulation methods has shown that the results of Corruption Perceptions explain that 87.8% of corruption (both high and medium level corruption) and 12.62% low level and no corruption) with domination actors of corruption are businessmen 94,76%, second of sequel is central governments at 94,51% respondents and the third of sequel is local government at 93,74% The risk of corruption in the form of law action that has a deterrent effect on corruption in Indonesia is still very weak, this is stated by 24.07% of respondents. Therefore, to reduce corruption, it is necessary to eliminate the culture of tribute to government officials, then in terms of the government must increase the integrity of public services, accompanied by firmness and independence of law enforcement officials.

EXAMINING CHALLENGES OF THE PROSECUTORS ERADICATING CORRUPTION WITHIN CAPITAL EXPENDITURES IN INDONESIA’S LOCAL GOVERNMENT

Objectives: This study explores corruption in the capital expenditure of local governments and prosecutor officials’ failure to combat it. This is associated with the rampant corruption in the procurement (called capital expenditure) of local governments in Indonesia, with a corruption risk of 79%. This prevalent corruption aligns with the escalating complex challenges faced by the prosecutors in its endeavors to unveil and address it. Method: This study scrutinizes archival data and field data used an instrumental case study strategy within the framework of Actor Network Theory (ANT). We get field data through in-depth interviews involving 56 key informants in Yogyakarta's City and Regencies—specifically, Sleman Regency, Bantul Regency, and Yogyakarta City. Results: The findings of this investigation underscore the formidable challenges encountered by prosecutors in addressing corruption within the realm of capital expenditure in local government. First, the deficient financial acuity of prosecutors obstructs the exhaustive gathering of information pertaining to corrupt practices in capital expenditure, consequently complicating their ability to combat corruption effectively. Second, these officials grapple with interventions that further complicate their efforts to tackle corruption, as a result exacerbating the intricacies of the task they are currently facing. Conclusions: This research contribute originally to develop an analysis to decipher the local prosecutor officials fail in combating local corruption effectively, in which useful enhance anti-corruption strategies related to execution of local capital expenditures. The study also provides an insight to improve the understanding of local and national policymakers dealing with the corruption eradication ineffectively in capital expenditures.

Corruption in Arab countries: a grease or sand in the wheel of economic growth? a panel smooth transition regression approach

The relationship between corruption and economic growth has long been dealt with in the literature. Yet, no consensus has been drawn about the way how corruption might affect economic growth. This paper aims at revisiting the relationship between corruption and growth in the context of Arab countries using a panel threshold model with smooth transition (PSTR). The study covers 14 Arab countries over a period from 2007 to 2017. Our results show that the institutional quality variable divide the sample into two regimes. In the first regime (low institutional quality), reducing corruption risk hinders economic growth. The second regime (high institutional quality) stipulates that a lower risk of corruption will have a positive effect on economic growth. The results on a country basis reveal two heterogenous groups and one homogenous group in terms of hydrocarbons endowment: (1) Algeria, Egypt, Jordan, Lebanon Sudan ,Syria and UEA are in favor of “grease in the wheels” hypothesis, (2) Bahrain, Kuwait, Morocco and Tunisia demonstrate “the sand in the wheel” hypothesis and (3) Oman, Saudi Arabia and Qatar showed a strong support toward “the sand in the wheel” hypothesis.

THE EXPERIENCE OF FOREIGN COUNTRIES IN PREVENTING EXISTING CORRUPTION RISKS IN THE MANAGEMENT PROCESS OF THE HIGHER EDUCATION SECTOR

Establishing proper and effective management in the field of higher education is one of the most important measures to prevent corruption risks in this system. The organization of management of national higher education on the basis of international standards is becoming relevant in the context of the development of international relations and the global integration process. At this stage, it will be useful to study best practices aimed at organizing management in the field of higher education in developed foreign countries and preventing corruption risks in this process. The study specifically examines issues such as the management of higher education institutions, their independence and financial support, as well as the role of government agencies in the management of this area.

ВПЛИВ ЦИФРОВИХ ТРАНСФОРМАЦІЙ НА СФЕРУ ПУБЛІЧНИХ ПОСЛУГ

One of the strategic goals of the Ministry of Digital Transformation of Ukraine is to transfer 90% of public services to an online format by 2024 so that the majority of Ukrainians can use online services and other digital products. Providing public services in an online format increases their accessibility for the population, saves resources of the state and communities, reduces the influence of the "human" factor and reduces corruption risks. In Ukraine, a lot of work has already been done in this direction: a large number of public services have been transferred to the online format, mobile applications have been developed for them, and work is underway to popularize their use among the population. However, a number of issues related to the integration of existing and new services into a single web portal and increasing the level of digital literacy of the population remain unsolved. Such a situation actualizes the topic of the selected research. Purpose of the study is to study the impact of digital transformations on the sphere of public services of the national economy. The research hypothesis is the interpretation of the digital economy as an important tool for increasing the availability of public services for various population groups and promoting their inclusiveness. In the process of research, methods of a system approach and data summarization were used to study the impact of digital transformations on the sphere of public services. In addition, general scientific and empirical methods and tools of economic science, methods of analysis and synthesis, comparison, summary and grouping were used. The processes of penetration of digital technologies into the system of providing public services at the regional level have been studied, the most popular types of public services that can be obtained today with the help of digital technologies have been singled out: SRCSA services (state registration of civil status acts); registration of FOP; accrual for registration of e-pensions; electronic driver's office; HELSI (doctor's appointment, medical card, e-prescriptions and treatment plan); state land cadaster, etc. During the research, it was established that the vast majority of the analyzed types of electronic services were integrated into «Dia». But there are still a number of electronic services that work autonomously. It is proposed to focus further development of the field of electronic services on: systematic expansion of the list of services provided online; integration of online services for the provision of electronic services into a single portal «Dia»; system modernization of the mobile application of the single portal «Dia» taking into account innovations; increasing the level of cyber security; expanding the possibility of connecting to the Internet; increasing the level of digital literacy of citizens. Further research should be focused on assessing the level of accessibility and quality of electronic public services.

Ways of improving the efficiency of administrative and legal ensuring the honorable behavior of military officials in the Armed Forces of Ukraine

The purpose of the article is to determine ways to improve the effectiveness of administrative and legal support for the virtuous behavior of military officials in the Armed Forces of Ukraine.
 The legal regime of martial law contributes to the emergence of new and strengthening of existing corruption risks, which are inherent in the activities of military administration bodies. Analysis of court practice, reports of mass media and social networks shows the existence of numerous examples of unscrupulous behavior of military personnel, which lowers the authority of the Armed Forces of Ukraine and other military formations.
 It is argued that the improvement of the legal regulation of the virtuous behavior of military officials in the Armed Forces of Ukraine should be based on the harmonization of legislation along two main vectors: 1) ensuring the compliance of the array of subordinate legal acts with the content of the Constitution and laws of Ukraine; 2) taking into account the trends in the development of integrity in the North Atlantic Alliance and their compliance with the national characteristics of the formation of honest behavior of military personnel.
 It was concluded that increasing the effectiveness of administrative and legal protection of the integrity of military personnel includes four main directions. First, it is a direction of monitoring legislation, the purpose of which is to determine the spheres of activity and powers of military officials, in which unreasonably large-scale discretionary powers are established. Such discretionary powers make it possible to freely interpret the content of the legal norm and make decisions in areas sensitive from the point of view of corruption risks. Secondly, it is the direction of the formation of the personality of a military serviceman, which should be understood as a long-term systematic process of developing intolerance to corruption offenses and awareness of the importance of strict compliance with legal prescriptions, which should be reflected in the value structure of the individual. Thirdly, it is the improvement of feedback processes between all links of the military management system with the aim of obtaining by the subjects of democratic civilian control and internal departmental control operational and objective information about the causes and conditions that contribute to the unscrupulous behavior of servicemen.

State control over the economic activities of large taxpayers during martial law

The article presents the main scientific and practical results of the analysis of the situation regarding the exercise of state control over large taxpayers in terms of their compliance with tax legislation when applying for a value added tax refund.
 The article examines the peculiarities of exercising the rights of taxpayers to access a fair trial of claims for appealing tax assessment notices, the practice of considering the latter, and practical aspects of relations between taxpayers seeking VAT refunds and their counterparties. The author analyzes the practice of providing legal assistance to large taxpayers in the course of their legal activities. The author also analyzes the legal nature of the VAT refund procedure and identifies the key issues that arise when taxpayers apply for the relevant refund.
 The author proposes to amend the current legislation in order to eliminate the problematic issues arising when applying for a VAT refund, which create the basis for the corruption component, and also force the country to spend significant funds to ensure the work of a large number of tax service employees, as well as the forced costs of paying court fees when appealing against court decisions made in favor of taxpayers when appealing against tax notices (tax decision notices).
 The author proves that the problem of appealing tax assessment notices, which has its origin in taxpayers’ claims for VAT refunds, can be solved quite simply. As a result, it will be possible to improve the audit procedure, eliminate the costs of court fees in obviously losing cases, and eliminate significant gaps in the current legislation that complicate transparent business activities and create corruption risks.

Understanding with a Practical Perspective the Corruption Mode of Goods/Services Procurement in Indonesian Public Organizations

This research aims to clarify the study of corruption in public procurement in public organizations in Indonesia, which when studied through the dimensions of anthropology and democracy is considered too broad in scope and cannot touch the main substance in the discussion of corruption that is specific to public organizations. Corruption in public procurement management in Indonesia is still seen as part of unethical behavior and from a rational perspective is also seen as deviant behavior. The factors for the formation of unethical behavior and categorized as deviant behavior are due to, among others, the structural pressure factors of individuals in public organizations and the intervention factors of parties ranging from vendors, state administrators, and state officials in providing "lure" in the form of gifts or rewards for state administrators and state officials to abuse authority. The results of the study successfully identified modes of corruption in the procurement of goods/services based on the stages and perpetrators of corruption. Corruption in particular in Indonesia is also caused by the weak supervision and management system for preventing corruption in Indonesia. The design of an appropriate and credible public procurement method is one of the solutions to reduce the risk of corruption that begins with the public procurement process. The e-Purchasing method with the e-Cataloque mechanism without negotiations with vendors as a concrete manifestation of the selection of goods/services procurement methods is considered to be very supportive of corruption prevention efforts in Indonesia, because it can directly limit corrupt behavior in public organizations. The novelty, in this study, is to provide recommendations for improvement in the form of a recommendation system design for government procurement of goods/services that is more directed at prioritizing the use of the e-Purchasing method with the e-Cataloque mechanism to reduce the risk of corruption in government spending.

ESG engagement, country-level political risk and bank liquidity creation

This study explores the influence of banks' environmental, social, and governance (ESG) performance and country-level risk factors on liquidity creation. Utilizing a distinctive sample of 2103 bank-year observations from 2000 to 2020 in Asia, the study finds that banks' ESG performance exerts a positive impact on bank liquidity creation. Furthermore, this relationship is more prominent in countries with high geopolitical risk and corruption risk and low levels of democratization. To address endogeneity concerns, a two-stage least squares regression is employed using two instrumental variables, and the findings remain robust. These findings have practical implications for banks and policymakers to consider a country's political risk when promoting ESG activities and facilitating liquidity creation.