University of Macau / Faculty of Law

Pourquoi la Roumanie ne réussit-elle pas l'épreuve de l'européanisation? À travers quatre études de cas, ce mémoire souligne le rôle central occupé par les partis politiques dans le développement de la corruption en Roumanie. En adaptant la théorie créée par Jonathan Pinto, Carrie Leana et Frits Pil, il montre que le type le plus répandu de corruption n'est pas individuel mais organisationnel et se propage à travers les partis. Plus précisément, les études de cas servent à comparer les phénomènes de l'Organisation d'Individus Corrompus (OIC) et de l'Organisation Corrompue (OC). En Roumanie, les deux types coexistent. Toutefois, de par l’étendue et la puissance supérieure dans le fonctionnement de l’OC par rapport à l’OIC, de par la définition et tel que le montre l'analyse des études de cas choisies, le phénomène de l’Organisation Corrompue dans sa manifestation à l'intérieur des partis politiques a plus de conséquences négatives sur le développement économique, politique et sur l’intégration européenne du pays comprise dans le sens d’idéal démocratique et de modernité dont tout État membre de l’Union européenne tente de se rapprocher. / Why does Romania fail the Europeanization test? Using four case studies, this thesis emphasizes the central role played by political parties in the development of corruption in Romania. By adapting the theory first developed by Jonathan Pinto, Carrie Leana and Frits Pil, it shows that the most common type of corruption is not individual but organizational and spreads through political parties. More precisely, the case studies are used to compare the phenomena of Corrupt Organization (CO) and Organization of Corrupt Individuals (OCI), respectively. In Romania, the two types coexist. However, due to its extent and strength revealed by the case studies, the phenomenon of Corrupt Organization in its manifestation within political parties has more negative consequences on the economic and political development as well as on the European integration of the country.

Business Management / D. B. L.

Thesis (LLM (Mercantile Law))--University of Stellenbosch, 2005. / Corporate governance is defined as the system by which companies are managed and controlled. The concept came to the fore with the Cadbury Report in England in 1992 and has since been the topic of much academic discussion. The recent collapse of companies like Enron and WorldCom raised serious questions about international corporate governance practices. This has resulted in widespread reform. In the United States large-scale prescriptive measures were implemented through the enactment of the Sarbanes-Oxley Act. The United Kingdom persisted with their principle-based approach of comply or explain, although some amendments were made to the Combined Code through a joint effort by the Co-ordinating Group on Audit and Accounting Issues, the Smith Report and the Higgs Report. In Australia change took the form of the ASX Corporate Governance Principles and CLERP 9. South Africa, influenced by its common law background, followed a similar approach to that of the United Kingdom but has recently adopted a more prescriptive approach similar to that of the US. The King Committee was set up to review corporate governance in South Africa and two reports report were published – one in 1994 and another in 2002. Amendments to the JSE Listings Requirements followed. The Konar Report made recommendations on the reform of the accounting and auditing profession. The Department of Trade and Industry has recently launched a review of South African company law in conjunction with a review of the audit and accounting professions. These recent developments in company law will however not be discussed in depth as it is at a very early stage and is still subject to change. The aim of this study is to evaluate and determine whether or not the reform in South Africa is adequate to address the questions raised by recent corporate scandals in South Africa. The question also has to be asked whether South Africa should follow international trends in reform just for the sake of reforming. This requires an understanding of the principles underlying corporate governance and the reasons for the existence of corporate governance rules. With the increasing separation between ownership and control the accountability of directors has waned considerably. When addressing corporate governance issues, this must be kept in mind constantly. While the focus of recent reform has been on the company, its directors and auditors, the role of shareholders should not be ignored. What is needed to prevent directors and managers from abusing their positions of power are more informed and involved shareholders. The different role players must also cooperate in developing a culture of ethical behaviour and an environment of openness and accountability.

Thesis (MPA)--Stellenbosch University, 2014. / ENGLISH ABSTRACT: Corruption is a global cause for concern due to its negative impact on development. The complex issues surrounding corruption have motivated many researchers, strategists and planners to explore strategies to combat all activities relating to its causes and effects, both in the public and private sector. These efforts have produced a great deal of information, ideas and definitions related to this subject. However, there are still some gaps in understanding, and scope for further exploration. This thesis looks at the anti-corruption strategies of the Zimbabwe Revenue Authority (ZIMRA), Customs Division, at Beitbridge Border Post, with specific reference to the following issues: causes of corruption, consequences, and gaps in the ZIMRA’s anti-corruption initiatives. The thesis also makes some suggestions of remedies and recommendations for implementation. This study establishes that poor and skewed remuneration within the ZIMRA has contributed to the officers soliciting bribes from travellers and traders. Low salaries, not only in the ZIMRA Customs Department but the whole public sector, have forced revenue officers to seek rent from travellers and traders who are also keen to avoid paying onerous customs duties and long queues at border posts. These long queues at the Beitbridge Border Post coupled with poor sanitation facilities contribute to travellers and traders offering bribes to customs officers so as to get quick clearances. The study also observes that there are weak customs clearance systems and facilities within the Zimbabwe customs at Beitbridge Border. For instance, technology, which could play a fundamental role in combating corruption as it increases transparency and accountability, especially through e-governance facilities, is not fully utilised. Despite the introduction of the Automated System for Customs Data (ASYCUDA) software it was established that customs officers colluded with travellers and traders to manipulate the system, which is normally monitored from elsewhere. Although data is not readily accessible due to the sensitive nature of this research, and the politicisation and classification of such data, such cases of corruption led to high revenue leakages. The study also discovered that illegal and banned substances have been smuggled and found their way into the country due to the inefficiency of customs officials, which is mainly caused by corruption. Nevertheless, there are also indications that the ZIMRA considers corruption to be a problem that needs to be stopped. As the country has been experiencing serious internal economic problems, customs duties have proved to be a good source of revenue especially because of the huge Zimbabwean diaspora and the severe shortages of basic commodities within the country. However, this study observes that there is still a lack of synchronisation of anticorruption initiatives by the ZIMRA and other anti-corruption agencies such as the police. Anti-corruption strategies and remedies that may be implemented to curb increasing corruption cases at the border are also addressed in the study. Firstly, the existing ASYCUDA software, which is a significant goods clearance and corruption busting tool, should be properly leveraged to detect all the cases of false declaration of goods and the use of fake codes. This software should ideally be operated by highly motivated, correctly trained officials, who should also be monitored by other anti-corruption agencies. Additional monitoring could be done through surveillance cameras and increased lighting. In addition, these could be complemented by highway patrols of ZIMRA customs officials and police to detect and impound any smuggled or undeclared goods. Furthermore, more awareness campaigns should be conducted throughout the country to educate people about the evils of border-related corruption. The study also recommends that all these initiatives be accompanied by improved conditions of service and remuneration for customs officials. Anti-corruption agencies should be capacitated and optimally remunerated. Intermediate managers should be given performance frameworks based on best standards. However, having noted all these possible remedies, the study argues that, as long as the broader political environment remains weak, these initiatives will not generate their own internal logic and strength to work successfully, as is indeed the case currently. A key argument that this thesis makes is that the mere existence of institutions, mechanisms and instruments does not translate into an effective operation as long as the broader context is weak and not conducive. / AFRIKAANSE OPSOMMING: Korrupsie is wêreldwyd ’n rede vir kommer vanweë die negatiewe impak wat dit op ontwikkeling het. Die komplekse kwessies daaromheen het vele navorsers, strategiste en beplanners gemotiveer om strategieë te ondersoek om alle aktiwiteite rakende die oorsake en gevolge daarvan in beide die openbare en die private sektor te beveg. Hierdie pogings het ’n groot hoeveelheid inligting, idees en definisies in verband met hierdie onderwerp na vore gebring. Daar bly egter gapings in die verstaan daarvan, dus is daar is ruimte vir verdere ondersoek. Hierdie tesis beskou die antikorrupsiestrategieë van die Zimbabwiese Inkomsteowerheid (Zimbabwe Revenue Authority (ZIMRA)) se Doeane-afdeling by die Beitbruggrenspos, met spesifieke verwysing na die volgende: oorsake van korrupsie, nagevolge, en gapings in die antikorrupsie inisatiewe van die ZIMRA. Die tesis bied ook voorstelle met betrekkig tot regstelling en doen aanbevelings vir implementering. Hierdie studie het vasgestel dat swak en oneweredige vergoeding in die ZIMRA daartoe bydra dat beamptes omkoopgeld van reisigers en handelaars vra. Lae salarisse, nie net in die ZIMRA doeane-afdeling nie, maar dwarsdeur die openbare sektor, het beamptes daartoe gedryf om huur te vra van reisigers en handelaars wat ook gretig is om die betaling van gewigtige doeaneregte en lang toue by grensposte te ontduik. Hierdie lang toue by die Beitbrug-grenspos, tesame met swak sanitasiegeriewe, dra ook daartoe by dat reisigers en handelaars omkoopgeld aan doeanebeamptes bied om daardeur vinniger klaring te verkry. Die studie noem ook die swak uitklaringstelsels en fasiliteite by die Zimbabwe doeane by die Beitbrug-grenspos. Tegnologie wat ’n grondliggende rol in die bestryding van korrupsie kan speel omdat dit deursigtigheid en aanspreeklikheid bevorder, veral deur middel van estaatsbestuur fasiliteite, en word byvoorbeeld nie ten volle benut nie. Ten spyte van die aanskaf van sagteware wat doeanedata outomatiseer (Automated System for Customs Data (ASYCUDA)) is vasgestel dat doeanebeamptes met reisigers en handelaars saamspan om die stelsel, wat normaalweg van elders gemoniteer word, te manipuleer. Alhoewel data vanweë die sensitiewe aard van hierdie navorsing en die politisering en klassifikasie van sodanige data nie geredelik toeganklik is nie, het sulke gevalle van korrupsie tot grootinkomstelekkasies gelei. Die studie het ook ontdek dat onwettige en verbode middels gesmokkel word en die land binnedring as gevolg van die ondoeltreffendheid/ onbekwaamheid vn die doeanebeamptes, grootliks vanweë korrupsie. Desnieteenstaande is daar ook tekens dat die ZIMRA korrupsie as ’n probleem ervaar wat tot ‘n einde moet kom. Aangesien die land ernstige binnelandse ekonomiese probleme ervaar, word doeaneregte as ‘n goeie bron van inkomste gesien, veral vanweë die grootskaalse Zimbabwiese diaspora en die ernstige tekort aan basiese koopware in die land. Die studie ervaar egter dat daar steeds ‘n gebrek is aan gesinkroniseerde antikorrupsie inisiatiewe deur die ZIMRA en ander antikorrupsie instansies soos die polisie. Antikorrupsie strategieë en regstellings wat geïmplementeer kan word om toenemende gevalle van korrupsie op die grens te bekamp, word ook in die studie aaangespreek. Eerstens behoort die bestaande ASYCUDA-sagteware, wat ‘n beduidende instrument vir goedereklaring en die ontbloting van korrupsie is, behoorlik aangewend word om alle gevalle van valse verklaring van goedere en die gebruik van vals kodes op te spoor. Die ideaal is dat hierdie sagteware deur hoogs gemotiveerde an behoorlik opgeleide beamptes hanteer word en dat hulle ook deur ander antikorrupsie agentskappe gemoniteer word. Bykomende monitering kan met behulp van waarnemingskameras en verbeterde beligting gedoen word. Hierbenewens kan hierdie pogings aangevul word deur snelwegpatrolering deur ZIMRA doeanebeamptes en die polisie om enige gesmokkelde of onverklaarde ware op te spoor en te skut. Verder behoort meer bewusmakingsveldtogte dwarsoor die land aangebied word om mense oor die euwel van grensverwante korrupsie in te lig. Die studie beveel aan dat al hierdie inisiatiewe met verbeterde diensomstandighede en vergoeding vir doeane-amptenare gepaard moet gaan. Antikorrupsie instansies behoort bemagtig en optimaal vergoed te word. Prestasie-raamwerke wat op beste standaarde gebaseer is, behoort aan intermediêre bestuurders voorsien te word. Tesame met al die moontlike oplossings wat genoem is , word daar egter geargumenteer dat hierdie inisiatiewe nie hul eie interne logika en die krag om suksesvol te werk, sal kan genereer nie so lank as wat die breër politieke omgewing swak bly, soos dit tans die geval is. ’n Sleutel-argument wat in die tesis aangevoer word is dat die blote bestaan van instellings, meganismes en instrumente nie in doeltreffende werking omgeskakel kan word nie so lank as die breër konteks swak is en nie daartoe bevorderlik is nie.

Thesis (MBA (Business Management))-- University of Stellenbosch, 2009. / ENGLISH ABSTRACT: Money laundering is becoming a significant risk to the banking industry. It brings with it negative results such as damage to the banking industry reputation, escalation of prices as money launderers end up having a lot of cash in their hands resulting in high inflation and innocent consumers suffering when they end up having to pay the high prices. This research report will provide the background on money laundering and how the banking industry in Botswana can improve on the controls they have in place to deal with it. As money laundering is a worldwide problem, the study will explore the controls put in place by countries internationally and regionally to discourage money launderers from benefiting from their laundered assets. The study will also do a detailed assessment and analysis of the money laundering controls used by the banks in Botswana and come up with conclusions and recommendations that can help the banks in the fight against money laundering. / AFRIKAANSE OPSOMMING: Geldwassery word ‘n aansienlike risiko vir die bankwese. Dit het negatiewe gevolge soos skade aan die reputasie van die bankwese en prysstygings omdat geldwassers uiteindelik baie kontant in die hand het, wat lei tot hoë inflasie. Onskuldige verbruikers ly daaronder omdat hulle dan die hoë pryse moet betaal. Hierdie navorsingsverslag gee die agtergrond van geldwassery en hoe die bankwese in Botswana verbeteringe kan aanbring aan die beheermaatreëls wat hulle in plek het om geldwassery te hanteer. Aangesien geldwassery ‘n wêreldwye probleem is, ondersoek die studie die beheermaatreëls wat lande internasionaal en in streke gebruik om die geldwassers te ontmoedig om voordeel te trek uit die bates wat hulle op daardie wyse verkry het. Die studie doen ook ‘n gedetailleerde beoordeling en ontleding van die maatreëls vir die beheer van geldwassery wat deur die banke in Botswana gebruik word en kom tot gevolgtrekkings en gee aanbevelings wat die banke kan help in die stryd teen geldwassery

This paper deals with the subject of fraud investigation. Fraud investigation and forensic audit as such are defined in the first part of the paper. Requirements to become a fraud investigator are described in the next part. A theory surrounding frauds is also presented (incl. most common fraud schemes, fraud triangle etc.). The author also describes foreign anti-corruption legislation which has power to punish corruption which took place on the soil of Czech Republic. An example of how breach of FCPA in the Czech Republic has been investigated is presented by the end of the paper.

Made available in DSpace on 2016-04-29T13:31:10Z (GMT). No. of bitstreams: 1 Eliete de Souza.pdf: 835722 bytes, checksum: fa41b5b377b5137e324ce765fe042b88 (MD5) Previous issue date: 2014-04-25 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This doctoral thesis is part of the production of the Discursive Practices and Construction of Senses Study Group (CNPq) and of the homonymous research center of the Social Psychology Post-Graduate Studies Program of the Pontifical Catholic University of São Paulo (PUC). The research presented herein more specifically fits in the context that aligns governmentality matters discussed by Foucault and discursive practice theories. In such theories, media plays a key role for being a social product while at the same time having the power to disseminate repertoires and versions of events. Based on the epistemological and theoretical framework we are affiliated with, in this dissertation we assume corruption is a social construction not essential to human nature. It is a very complex phenomenon, present in different societies and in different historical moments. Even though it is part of social life, the idea of corruption is rarely problematized. We have frequently found in our research the affirmation that every politician is corrupt, or even that corruption exists only in Brazil, which has encouraged us to try to understand to a certain degree what causes the naturalization of this phenomenon. Accepting corruption and its effects as something natural that is part of life in society and that has no solution, that it is something that happens every day, is what we call naturalization. In order to demonstrate how this naturalization process occurs, our case study is on how the media publishes information about corruption. By analyzing stories on the Folha de S.Paulo daily, we have attempted to demonstrate news on corruption concentrates in the political sphere. So as to understand the discursive strategies used to construct the corrupt political type, we used the case known as the ambulance mafia or leeches scandal as critical event, and our information source to analyze the construction of the corrupt political type was the Scandals Network website of the Veja magazine / Esta tese integra-se à produção do Grupo de Estudos de Práticas Discursivas e Produção de Sentidos (CNPq) e do núcleo de pesquisa homônimo, que tem sua sede no Programa de Estudos Pós-Graduados em Psicologia Social da Pontifícia Universidade Católica de São Paulo. A pesquisa aqui apresentada insere-se mais especificamente no eixo que alinha questões de governamentalidade discutidas por Foucault e teorizações sobre práticas discursivas. Nessas, a questão da mídia tem relevância, sendo esta um produto social e, paralelamente, tendo o poder de fazer circular repertórios e versões de eventos. Tendo em vista o referencial epistemológico e teórico ao qual nos afiliamos, nesta pesquisa partimos do pressuposto de que a corrupção é uma construção social, não sendo essencial à natureza do homem. Trata-se de um fenômeno bastante complexo e presente em diferentes sociedades e em diferentes momentos históricos. Apesar da sua presença na vida social, raramente a ideia de corrupção é problematizada. A afirmação de que todo político é corrupto ou, ainda, de que somente no Brasil existe corrupção foi frequentemente encontrada em nossa inserção no campo de pesquisa, nos motivando a buscar entender alguns caminhos que possibilitam a naturalização desse fenômeno. Aceitar a corrupção e seus efeitos como algo natural, que faz parte da vida em sociedade e que não tem solução; que é algo comum e acontece todo dia, é o que chamamos de naturalização. De modo a demonstrar como ocorre esse processo de naturalização, escolhemos como estudo de caso a veiculação de informações sobre corrupção na mídia. Por meio da análise das matérias do jornal Folha de S.Paulo, procuramos mostrar que as notícias sobre corrupção concentram-se na área da política. De modo a entender as estratégias discursivas de construção do tipo político corrupto , utilizamos como evento crítico o caso conhecido como a máfia das ambulâncias , ou escândalo dos sanguessugas , e, como fonte de informação, para analisar a construção do tipo político corrupto, o site Rede de Escândalos da revista Veja

Research report presented in partial fulfilment of the requirements for the degree of Master of Management in Public Policy in the Faculty of Commerce, Law, and Management at the University of Witwatersrand Degree of Confidentiality: A Date: March 2017 / This dissertation is set out to investigate corruption-related challenges within the procurement and Supply Chain Management practices in the Ekurhuleni Metropolitan Municipality that hinder good practices and the promotion of good governance and offers insight on how those challenges could be addressed. A research design adopted is descriptive case study through a qualitative method approach which was influenced by the nature of the research problems understudy, in order to uncover trends in thought and opinions, and dive deeper into the problem, using in-depth interviews. The findings of the study or the identified challenges that are associated with procurement and SCM processes in the Ekurhuleni Metropolitan Municipality are a lack of capacity (skilled), inconsistent Bid Committee processes, lack of appraisal systems, ineffective technologically advanced SCM systems (E-procurement), lack of SCM monitoring tools, and lack of training programs for personnel. The study was meant to investigate corruption-related challenges within the procurement and Supply Chain Management practices in Ekurhuleni Metropolitan Municipality that hinder good practices and the promotion of good governance, with the focus being on issues of accountability, rule of law, ethics and integrity, and transparency as principles of good governance and elements of anti-corruption measures in curbing corruption. The findings highlight the challenges that are likely to hinder good governance; and with a clear bigger picture of what the challenges are, then that would pave a way for what could to be done, especially in the procurement and Supply Chain Management Unit of the Municipality to abate corruption-related activities. / MT2017

Conflict of interest allegations became a prominent part of the political and public sector in the 1980s and 1990s in Australia and elsewhere. The arena of policing was not immune, and in Victoria, the Ombudsman drew particular attention to the problem and expressed concern about the rise in public complaints relating to alleged conflicts of interest on the part of police officers. Against this background, permission was granted by Victoria Police for a major study of conflict of interest complaints against police officers within their jurisdiction. Access was granted to all public complaint case files where conflict of interest was the focus of the allegations, from the period 1988???1998. A total of 377 usable complaints files were examined, involving 539 police officers. Through extensive examination and analysis of these complaint case files, a comprehensive map of the particular kinds of interest involved, the nature of the conflicts with official police duties, and the particular contexts within which conflicts of interest emerged, was developed. Analysis of the case files identified 25 different types of problems related to conflict of interest. These were spread across the private and public realms of police officers??? involvements. Previous studies of conflict of interest have focused largely on the opportunities for misconduct arising in the public realm of police work and police duty, largely neglecting attention to the private realm of the relationships and involvements of a police officer that give rise to conflicts of interest. In this study, the specific private interests that gave rise to problems were able to be identified in 35 percent of all cases. Three broad problem areas were identified: (i) outside employment, private business interests, political, social, and sporting interests and involvements; (ii) family-based involvements, especially those involving family law problems; and (iii) problematic personal relationships, including relationships with criminals, informers, and persons of ill repute. These conflicts of interest were related to a range of breaches of official police duty, including the misuse of police authority for personal or family benefit, the use of police position to facilitate personal relationships, and inappropriate disclosure of confidential police information. When the conflict of interest identified related specifically to a police officer???s official or public role as a member of the police force, the main types of misconduct identified included three broad areas: (i) the use and abuse of police powers and authority; (ii) the use and abuse of police resources, including information; and (iii) the receipt of gratuities and breaches of the law. These problems were shown to play out in a range of ways, encompassing such behaviours as misuse of the police identity, inappropriate accessing of police information, involvement in investigations where the police officer concerned has a personal interest in the matter, failing to take appropriate police action against friends, family, or associates, the exercise of improper influence in civil matters, and engagement in harassment and discrimination. This study offers some important conceptual developments in relation to the notion of conflict of interest, focusing on the importance of the distinction between a conflict of interest and an associated breach of duty. The study noted that it is often erroneously assumed by police that if there is no breach of duty evidenced, then there is no problem of conflict of interest. The study also offers an important insight into the oversight and accountability processes involved in Victoria Police, emphasising the importance and effectiveness of the oversight role of the office of the Victorian Ombudsman. Evidence also suggests that the internal review processes within Victoria Police are by-and-large stringent, and that senior police management are genuinely interested in making police officers more accountable for their actions. However, it is concluded that both front-line operational police officer and police management often have a limited understanding of conflict of interest, and problems attendant to conflicts of interest. The study???s insights into the problem of conflict of interest are significant insofar as this problem is related to police misconduct???ranging from minor to serious???of various kinds. Attention to the problem of conflict of interest may be an important element in preventing ???upstream??? police misconduct and corruption.