<p>Special interest money enters politics in a number of ways: Politicians solicit contributions that help in their election campaigns; they enrich themselves while in office by accepting bribes; or, increasingly in many countries, they go through the "revolving door" and take up lucrative post-government jobs in companies that were affected by their decisions in office. The central argument I make in this dissertation is that these different types of special interest money can act as functional substitutes and that their prevalence is a strategic choice. I examine this strategic choice theoretically and empirically, and provide insights into the consequences it has for policy and voters. I focus on two main factors: First, what consequences does the legal environment have? Second, what is the effect of the political environment? </p><p>Chapter 1 lays the theoretical groundwork. I study a formal model of political competition that determines whether and how special interest money enters politics. I show that laws criminalizing bribery or restricting campaign contributions lead to substitution effects and make other types of special interest money more common, in particular the revolving door. I also study the effect of legal restrictions on equilibrium policy and demonstrate that it only moves policy towards the median voter under certain circumstances. Higher political competitiveness leads incumbents to solicit campaign contributions, whereas the absence of competitiveness provides leeway for personal enrichment.</p><p>I test the effect of the legal and the political environment on the types of special interest money empirically, using newly assembled data from the world's two largest democracies. Chapter 2 examines the effect of the degree of political competition on the choice between personal enrichment while in office and campaign spending in India. Making use of detailed mandatory asset disclosure data of state assembly members that run in consecutive elections, I show that candidates with ties to business groups increase their wealth to a higher degree when they are electorally secure. Conversely, they hold larger cash reserves, which are crucial in campaigns, the less electorally secure they are. Using a survey experiment, I show that the way special interest money is used matters to voters.</p><p>Chapter 3 asks where tougher regulations of money in politics comes from. I argue that political entrepreneurs running on an anti-corruption platform play an important role and provide a simple formal exposition of the conditions under which voters are willing to vote for them. The implications of the model are tested for one of the most successful electoral performances of an anti-corruption party of our time: the 2013 debut of the Aam Aadmi Party (AAP) in state elections in Delhi in India. Analyzing three rounds of pre-election surveys with a total of more than 40,000 respondents and election outcomes at the polling-booth level, I provide empirical support for the central insights of the formal model.</p><p>Finally, in Chapter 4 I study the effect of stricter regulations of bribery and campaign contributions on the revolving door, exploiting regulatory variation among the 50 state legislatures of the United States. Using a series of multilevel regression models, I show that former legislators are more likely to go through the revolving door and become lobbyists in states that make politicians less dependent on campaign contributions from special interests and that make it harder to earn money while in office. This suggests that politicians' movement into the private sector upon exiting office can act as a substitute for other types of special interest money.</p> / Dissertation

Businesses today are constantly on the lookout for new investment opportunities. Often, they have to move away from their home market and enter new countries in order to continue to grow. One question that is sometimes omitted when planning such moves is that of corruption. Especially when moving into transition economies, the issue of corruption can be an obscure and complex one, on which little research has been made to date. Russia is one such economy, with a huge investment potential, but very unclear rules about how business is and should be conducted. It would be interesting to see to what extent corruption in Russia has affected Swedish companies’ entry strategies in the Russian market. The method chosen for the purpose of this thesis was to conduct a survey of 20 Swedish firms currently present in Russia. We also conducted interviews with 3 experts in the field of Russian business, and one representative of a Swedish firm considering expanding their operations in Russia. This combination of quantitative and qualitative methods would allow us to look at things from different perspectives and get a better view of the state of corruption in Russia. The interviews were in some cases conducted in person, allowing for a broader and less formal discussion of the topic, helping the authors gain more insight and generate new ideas to be used in the paper. The authors found that Swedish companies operating in Russia usually attribute little importance to the issue of corruption during the planning stages of the market penetration strategy. Many of these firms did encounter corruption at later stages of market penetration, and were forced to rethink their strategies accordingly, showing that corruption affect entry strategies to a great extent. It was concluded that the most appropriate method for Swedish firms to enter the Russian market is through fully-owned subsidiaries, with the assistance of local consulting agencies, which provide help when dealing with those areas where corruption is most likely to exist.

<p>Businesses today are constantly on the lookout for new investment opportunities. Often,</p><p>they have to move away from their home market and enter new countries in order to</p><p>continue to grow. One question that is sometimes omitted when planning such moves is that</p><p>of corruption. Especially when moving into transition economies, the issue of corruption</p><p>can be an obscure and complex one, on which little research has been made to date. Russia</p><p>is one such economy, with a huge investment potential, but very unclear rules about how</p><p>business is and should be conducted. It would be interesting to see to what extent</p><p>corruption in Russia has affected Swedish companies’ entry strategies in the Russian market.</p><p>The method chosen for the purpose of this thesis was to conduct a survey of 20 Swedish</p><p>firms currently present in Russia. We also conducted interviews with 3 experts in the field</p><p>of Russian business, and one representative of a Swedish firm considering expanding their</p><p>operations in Russia. This combination of quantitative and qualitative methods would allow</p><p>us to look at things from different perspectives and get a better view of the state of</p><p>corruption in Russia. The interviews were in some cases conducted in person, allowing for a</p><p>broader and less formal discussion of the topic, helping the authors gain more insight and</p><p>generate new ideas to be used in the paper.</p><p>The authors found that Swedish companies operating in Russia usually attribute little</p><p>importance to the issue of corruption during the planning stages of the market penetration</p><p>strategy. Many of these firms did encounter corruption at later stages of market</p><p>penetration, and were forced to rethink their strategies accordingly, showing that corruption affect</p><p>entry strategies to a great extent. It was concluded that the most appropriate method for</p><p>Swedish firms to enter the Russian market is through fully-owned subsidiaries, with the</p><p>assistance of local consulting agencies, which provide help when dealing with those areas</p><p>where corruption is most likely to exist.</p>

The number of female secondary school students in Mozambique is very low. Different reasons are stated for this, but mainly that the students’ parents believe that education is better suited for boys than girls. Furthermore, the students who do attend education might face a low quality of education, lack of proper hygiene facilities, and run the risk of being sexually abused by teachers at school. This study took place at two schools in Maputo and the aim of this study was to find out how students in Maputo regard their secondary education and what factors they believe can affect their education. The main focus was on the female students, since they are the ones most likely having trouble with attending education. However, some data were collected from male students in order to make a limited comparison. Furthermore, some teachers and officials have also been interviewed and thus given their views on the issues. Most of the students’ future plans were to get into university in order to get a good job with a high salary. However, some wanted to get a job directly after secondary education. Regarding their present education, the use of alcohol and drugs in school, money, and the teachers’ handling of marks were brought up as problems. The students gave examples of how their fellow students drink and do drugs within the school area, but also on how they work with campaigns and meetings in order to prevent and stop it. The issue of money was mostly connected to the possibility and difficulty of entering university. These difficulties were also connected to the low number of places available at each course at the university and the students’ inability to pay the high fees. In the race for entering university, it was important to have good marks. However, the handling of marks was not always done in a professional way by the teachers. The students gave examples of how teachers demand money or sexual favours in exchange for good marks, and they were aware of the consequences of offering such sexual favours and provided many solutions to get rid of the problem. One solution was to avoid dressing ‘sexy’, while others were to start campaigns, meetings or groups where these issues are discussed. The teachers’ view was that Mozambican education faces many difficulties, such as too many students, lack of properly built schools, lack of material and the students’ lack of motivation. The teachers acknowledged that there is a problem of teachers abusing female students sexually, or selling marks to students, and emphasised that teachers have to follow the ethics of their profession. Much information on female education in Mozambique was provided by the ONP, the Ministry of Education and the Board of Education in the City of Maputo, where it was discovered that the number of female students in the city of Maputo is actually equal to the number of male student, despite the disparity in the country. Some of the teachers as well as the officials claimed that the issue of sexual abuse is most common in the countryside. However, the students’ awareness and experiences of the problem imply that it exists in Maputo as well, and that the students have the possibility to do something about it. Furthermore, it is evident through campaigns and work done by organisations and authorities that it is considered a problem which has to be stopped. Moreover, concerning all the issues the students find problematic, most of them show awareness and strength and will to change things for the better. Hence, when working for improving education and especially regarding the issues brought up by the students, it is important to listen to the students’ ideas and let them participate.

In this research I analyse how the existence of regulations that allow private funding of election campaigns have created opportunities for crime. Three specific questions are addressed here: 1. Do electoral donations increase political corruption? 2. Why do companies give electoral donations? 3. How are electoral donors compensated? To address these questions, I adopted a nested analysis. This sequential, mixed method brings together the strengths of both regression analysis and case study research, while conducting a validity check—triangulation—by convergence of results via different methods and theoretical approaches. I first conducted a cross-national comparison of 78 countries; then, I conducted a survey of 302 private companies in Colombia; and finally, I documented one case that described how campaign contributions affect the political decision-making process. The main conclusion of this research is that electoral law creates opportunities for crime, because it legalizes the entrance of interested money into politics, disqualifies donors as perpetrators, and introduces regulations with null or limited deterrent effect on the delivery of undue reciprocities. Indeed, I demonstrated that electoral financing is used as a legal bribery by private corporations. The legal character of this political instrument is perverted when undue compensation is delivered to donors. This is not a crime with a single perpetrator; rather, donors and incumbents are equally involved. However, donors are protected by electoral law, because the money delivered as corrupt incentive is classified as legal. This suggests that the law is being used as a mechanism that neutralizes donors as perpetrators. This perspective points to the manipulative use of electoral law, or creative compliance, as the term is used by McBarnet (2006).

Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible. Expenses that have an immediate connection with incomes count as tax deductible ex-penses in the business practice. The provision about deductible representation is in this manner more restrictive than the general principle in Chapter 16 section 1 of the Swedish Income Tax Act (IL). Taxation law is complicated and it may demand interpretation of the regulations. When gaps are present in regulations, certain interpretation methods and pro-cedures can be applied in order to increase the foreseeability for the tax payer. The Swedish tax authority’s general recommendation contributes to an increased foreseeability and con-formity since their instructions play a significant role regarding deduction for representa-tion. Personal living costs are not deductible according to Chapter 9 section 2 of the Swedish Income Tax Act (IL). The provision about representation in Chapter 16 section 2 of the Swedish Income Tax Act (IL) is not applicable on personal living costs since a strict de-mand for an immediate connection between the expenditure and business practices is re-quired. What is considered as an immediate connection between the expenditure and busi-ness practices is a matter of judgement on the basis of the circumstances in each individual case. The circumstances that need to be considered are differences between companies, type of movement, the form of representation and at how many occasions representation has occurred. Representation can adopt the form of bribes or other improper rewards as it lies in the na-ture of representation to function as an economic lubricant. According to Chapter 9 sec-tion 10 of the Swedish Income Tax Act (IL), expenses for bribes or other improper re-wards are not deductible. The meaning of improper is not further defined in the taxation regulations. Case law emanating from the criminal regulations in Chapter 17 section 7 and Chapter 20 section 2 of the Swedish Penal Code (BrB) may instead be used to clarify this conception. A judgement of all the circumstances in each individual case must be made to determine what is considered as improper. / Företag använder sig av olika former av representation för att främja affärsförhandlingar. Reglerna för rätt till avdrag för representation finns i 16 kap. 2 § IL. Enligt lagrummet skall det finnas ett omedelbart samband mellan utgiften och näringsverksamheten samt att det yrkade avdraget skall vara skäligt. SKV ger ut allmänna råd rörande representation vilka skall vara vägledande. Den allmänna bestämmelsen om avdragsrätt i 16 kap. 1 § IL anger att utgifter för att förvärva eller bibehålla inkomster skall vara avdragsgilla. Utgifter som har ett samband med inkomster räknas som omkostnad i näringsverksamhet. Bestämmelsen om representationsavdrag är sålunda restriktivare än den allmänna principen om avdrags-rätt. Skattelag är komplicerad och det kan krävas tolkning av lagreglerna. För en ökad för-utsebarhet för den skattskyldige används vissa tolkningsmetoder och tolkningsförfaranden vid komplettering av luckor i lag. SKV:s allmänna råd bidrar till ökad förutsebarhet och en-hetlighet då deras anvisningar har en betydande roll vad gäller representationsavdrag. Personliga levnadskostnader är inte avdragsgilla vilket framgår av 9 kap. 2 § IL. Bestämmel-sen om representation i 16 kap. 2 § IL är inte heller tillämpbar på det som ses som person-liga levnadskostnader då ett strikt krav på omedelbart samband med näringsverksamheten fordras. Vad som anses utgöra omedelbart samband med näringsverksamheten bedöms ut-ifrån omständigheterna i det enskilda fallet. Vid denna bedömning tas hänsyn till skillnader mellan företag, bedriven verksamhet, formen av representation samt vid hur många tillfäl-len som representation har skett. Representation kan anta formen av mutor eller andra otillbörliga belöningar då det ligger i representationens natur att fungera som ekonomiskt smörjmedel vid affärsförhandlingar. Enligt 9 kap. 10 § IL får utgifter för mutor eller andra otillbörliga belöningar inte dras av. Vad som avses med otillbörligt framgår inte vidare av de skatterättsliga reglerna. Praxis bakom de straffrättsliga bestämmelserna i 17 kap. 7 § BrB och 20 kap. 2 § BrB får istället användas för att förklara begreppet. En samlad bedömning av omständigheterna i det en-skilda fallet måste göras vid bedömningen av otillbörlighet.

<p>Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible. Expenses that have an immediate connection with incomes count as tax deductible ex-penses in the business practice. The provision about deductible representation is in this manner more restrictive than the general principle in Chapter 16 section 1 of the Swedish Income Tax Act (IL). Taxation law is complicated and it may demand interpretation of the regulations. When gaps are present in regulations, certain interpretation methods and pro-cedures can be applied in order to increase the foreseeability for the tax payer. The Swedish tax authority’s general recommendation contributes to an increased foreseeability and con-formity since their instructions play a significant role regarding deduction for representa-tion.</p><p>Personal living costs are not deductible according to Chapter 9 section 2 of the Swedish Income Tax Act (IL). The provision about representation in Chapter 16 section 2 of the Swedish Income Tax Act (IL) is not applicable on personal living costs since a strict de-mand for an immediate connection between the expenditure and business practices is re-quired. What is considered as an immediate connection between the expenditure and busi-ness practices is a matter of judgement on the basis of the circumstances in each individual case. The circumstances that need to be considered are differences between companies, type of movement, the form of representation and at how many occasions representation has occurred.</p><p>Representation can adopt the form of bribes or other improper rewards as it lies in the na-ture of representation to function as an economic lubricant. According to Chapter 9 sec-tion 10 of the Swedish Income Tax Act (IL), expenses for bribes or other improper re-wards are not deductible. The meaning of improper is not further defined in the taxation regulations. Case law emanating from the criminal regulations in Chapter 17 section 7 and Chapter 20 section 2 of the Swedish Penal Code (BrB) may instead be used to clarify this conception. A judgement of all the circumstances in each individual case must be made to determine what is considered as improper.</p> / <p>Företag använder sig av olika former av representation för att främja affärsförhandlingar. Reglerna för rätt till avdrag för representation finns i 16 kap. 2 § IL. Enligt lagrummet skall det finnas ett omedelbart samband mellan utgiften och näringsverksamheten samt att det yrkade avdraget skall vara skäligt. SKV ger ut allmänna råd rörande representation vilka skall vara vägledande. Den allmänna bestämmelsen om avdragsrätt i 16 kap. 1 § IL anger att utgifter för att förvärva eller bibehålla inkomster skall vara avdragsgilla. Utgifter som har ett samband med inkomster räknas som omkostnad i näringsverksamhet. Bestämmelsen om representationsavdrag är sålunda restriktivare än den allmänna principen om avdrags-rätt. Skattelag är komplicerad och det kan krävas tolkning av lagreglerna. För en ökad för-utsebarhet för den skattskyldige används vissa tolkningsmetoder och tolkningsförfaranden vid komplettering av luckor i lag. SKV:s allmänna råd bidrar till ökad förutsebarhet och en-hetlighet då deras anvisningar har en betydande roll vad gäller representationsavdrag.</p><p>Personliga levnadskostnader är inte avdragsgilla vilket framgår av 9 kap. 2 § IL. Bestämmel-sen om representation i 16 kap. 2 § IL är inte heller tillämpbar på det som ses som person-liga levnadskostnader då ett strikt krav på omedelbart samband med näringsverksamheten fordras. Vad som anses utgöra omedelbart samband med näringsverksamheten bedöms ut-ifrån omständigheterna i det enskilda fallet. Vid denna bedömning tas hänsyn till skillnader mellan företag, bedriven verksamhet, formen av representation samt vid hur många tillfäl-len som representation har skett.</p><p>Representation kan anta formen av mutor eller andra otillbörliga belöningar då det ligger i representationens natur att fungera som ekonomiskt smörjmedel vid affärsförhandlingar. Enligt 9 kap. 10 § IL får utgifter för mutor eller andra otillbörliga belöningar inte dras av. Vad som avses med otillbörligt framgår inte vidare av de skatterättsliga reglerna. Praxis bakom de straffrättsliga bestämmelserna i 17 kap. 7 § BrB och 20 kap. 2 § BrB får istället användas för att förklara begreppet. En samlad bedömning av omständigheterna i det en-skilda fallet måste göras vid bedömningen av otillbörlighet.</p>

Gegen niedergelassene Kassenärzte wurden Ermittlungsverfahren wegen Bestechlichkeit im geschäftlichen Verkehr seit dem obiter dictum des Oberlandesgerichts Braunschweig im Jahr 2010 eingeleitet. In dieser Arbeit wird die Frage der Anwendbarkeit des § 299 Strafgesetzbuch auf den Vertragsarzt diskutiert. Zudem werden entsprechende Lösungsansätze nach geltendem bzw. zu schaffendem Recht dargestellt. Im Ergebnis gelten die Vertragsärzte nicht als geschäftlich Beauftrage der Krankenkassen bzw. Amtsträger. Es sollte jedoch auf das besondere „Vertragsverhältnis“ zwischen Arzt und Patient, das letztlich auf Vertrauen gründet, Rekurs genommen werden. Wenn gegenseitiges Vertrauen besteht, wird sich der Arzt in seinen diagnostischen und therapeutischen Entscheidungen nicht an seinen eigenen wirtschaftlichen Interessen bzw. Vorteilen orientieren, sondern sich zum Wohle des Patienten vom Facharztstandard unter Berücksichtigung des Wirtschaftlichkeitsgebots leiten lassen.

Gegen niedergelassene Kassenärzte wurden Ermittlungsverfahren wegen Bestechlichkeit im geschäftlichen Verkehr seit dem obiter dictum des Oberlandesgerichts Braunschweig im Jahr 2010 eingeleitet. In dieser Arbeit wird die Frage der Anwendbarkeit des § 299 Strafgesetzbuch auf den Vertragsarzt diskutiert. Zudem werden entsprechende Lösungsansätze nach geltendem bzw. zu schaffendem Recht dargestellt. Im Ergebnis gelten die Vertragsärzte nicht als geschäftlich Beauftrage der Krankenkassen bzw. Amtsträger. Es sollte jedoch auf das besondere „Vertragsverhältnis“ zwischen Arzt und Patient, das letztlich auf Vertrauen gründet, Rekurs genommen werden. Wenn gegenseitiges Vertrauen besteht, wird sich der Arzt in seinen diagnostischen und therapeutischen Entscheidungen nicht an seinen eigenen wirtschaftlichen Interessen bzw. Vorteilen orientieren, sondern sich zum Wohle des Patienten vom Facharztstandard unter Berücksichtigung des Wirtschaftlichkeitsgebots leiten lassen.

Korruption lässt sich als ökonomische Austauschbeziehung mit den Akteuren Prinzipal, Agent und Klient darstellen. Die Arbeit beschäftigt sich mit der Frage, welche Faktoren das Ausmaß der Schädigung des Prinzipals durch Korruption beeinflussen und mit welchen Mitteln der Prinzipal entgegen steuern kann. Neben den Auswirkungen von Kontrollen, Strafandrohung, kulturellen und individuellen Faktoren wird insbesondere der Einfluss der Entlohnungsgestaltung untersucht. Die Zusammenhänge werden mit Hilfe formaler Modelle dargestellt und durch eine Auswertung empirischer Untersuchungen ergänzt.