Afera „Putnik" (Promet stranaca u Jugoslaviji i Ministarstvo Saobraćaja.)

Author(s): Š. I. Sinovčić / Language(s): Serbian Issue: 05/1925

U optužbi koja je od strane narodnih poslanika podnesena Narodnoj Skupštini protivu bivšeg Ministra Saobraćaja G. Veližara Jankovića, izmedju četiri stvari za koje se kaže da se u tome momentu iznose, a da se G. Janković njima ogrešio o zakone i naneo državi znatne materijalne štete, i da je zloupotrebio svoju vlast, na prvome je mestu: Ugovor G. Jankovića sa društvom ≫Putnik≪, koji je zaključen 20. jula 1923, te kojim je društvu ≫Putnik≪ osigurana provizija od 3 posto, i 5 posto, za prodate karte koje to društvo prodaje za račun države.

Sprawozdanie z X Międzynarodowego Kongresu Kontroli Wewnętrznej, Audytu Wewnętrznego, Antykorupcji i Zwalczania Oszustw

Author(s): Zbigniew Paszek,Edmund J. Saunders / Language(s): Polish Issue: 1/2011

Report of The 10th International Congress on Internal Control, Internal Audit, Anticorruption and Antifraud Issues (under the Honorary Patronage of The European Parliament, Krakow, 14–16 September 2011)

Author(s): Zbigniew Paszek,Edmund J. Saunders / Language(s): English Issue: 2/2011

Yolsuzluk Muhasebesi: GRI 205 Standardı Özelinde Normatif Bir Araştırma

Author(s): Soner Gökten,Pınar Okan Gökten / Language(s): Turkish Issue: 4/2021

Purpose – The aim of this study is to explain why acts of corruption and the fight against corruption are among the priority issues of accounting today. In addition, the adequacy of mandatory disclosures within the scope of corruption accounting was discussed and normative suggestions were made. Design/Method/Approach – The normative research approach was adopted in this study. Within the framework of the approach, norms and standards related to corruption accounting were examined. The scope of the research is the United Nations Convention against Corruption, United Nations Global Compact and the Anti-Corruption Standard 205 published by the Global Reporting Initiative (GRI). Findings – Both the United Nations Anti-Corruption Convention and the United Nations Global Compact confirm that the fight against corruption is one of the components that should be addressed in ensuring sustainable development. It is understood that efforts are made to ensure that the GRI 205 indicators provide useful non-financial information to stakeholders on the fight against corruption. Discussion – GRI 205 indicators are considered to provide flexibility to organizations in terms of reporting practice. Organizations can provide very detailed information based on these indicators, or they can keep the level of knowledge low. In addition, in large-scale corruption acts, it is a frequent case that while one party is public sector, the other one is a private sector actor. Therefore, it is considered necessary to include an indicator titled anti-corruption policies and procedures in agreements with the public sector under the GRI 205.

Míra korupce v členských státech evropské unie

Author(s): Jiří Dušek / Language(s): Czech Issue: 1/2011

The contribution deals with basic methodological aspects of corruption measurement. Measuring corruption statistically is difficult if not impossible due to the illicit nature of the transactions and imprecise definitions of corruption. Since 1995, Transparency International has published an annual Corruption Perceptions Index (CPI) ranking the countries of the world according to „the degree to which corruption is perceived to exist among public officials and politicians“. The organization defines corruption as „the abuse of entrusted power for private gain“. This contribution assesses corruption levels and trends among EU member states based on data from Transparency International and own calculations.

Manoeuvring towards Success: Reconstruction of the State and Its Effective Campaign Countering Corruption and State Capture

Author(s): Jaromír Mazák,Lucie Němcová / Language(s): English Issue: 6/2023

In the period from 2013 to 2017, the Czech Parliament passed five bills against corruption. A civil initiative called Reconstruction of the State was heavily involved in the process. Before the 2013 elections, the initiative prompted the candidates running for an MP mandate to publicly commit to supporting selected legislation proposals. The initiative used a variety of advocacy and campaign tactics to support passing the bills after the elections. This paper uses process tracing to answer the following research questions: (1) What path led to this success?, (2) Is there sufficient evidence about the actual role of the initiative in seeing the proposals passed by the Parliament? and (3) What has determined the initiative’s advocacy decisions? The first research question is treated descriptively, focusing on the key milestones in this historically unique advocacy campaign. To answer the second question, we conducted a non-formal counterfactual assessment of whether the absence of the initiative would have resulted in passing fewer proposals. This is important for evaluating civil society’s potential to effectively influence the political process. Finally, in answering the third question, we show that advocacy tactics have markedly changed throughout the Reconstruction of the State campaign. Building on this observation, we argue that tactics are not only policy- or campaign-specific but also change within a single case.

A Contribution to Defining of Integrity Testing in Police

Author(s): Darko Marinković,Tanja Kesić / Language(s): English Issue: 1/2020

The shortcomings of reactive approach to suppression of corruption in police, as well as in other spheres of so-called consensual and "victimless crime" required introduction of proactive investigations and relying on covert methods of work. New crime-investigating strategy relies largely on building of professional integrity, as well as its testing, including integrity testing. This is a specific mode of simulated investigating methods which should show if the police officers in certain simulated situations are corrupt or prone to commission of other crimes, misusing their position and status. Although hypothetically any member of the police can be tested, the tendency is to do targeted testing, in other words to test those who are suspected of being criminalized. Considering that integrity testing is essentialy simulated deal/activity, in which the subject is put into a simulated environment in order to see if he will commit an indictable act, it is important in its implementation to take care of encouraging, or acting in the role of agent provocateur.

PREVENTIVE AND REPRESSIVE METHODS OF COMBATTING CORRUPTION - GUIDEPOSTS OF THE NORMATIVE EXPERIENCES OF THE REPUBLIC OF SERBIA

Author(s): Marina M. Simović,Miomira P. Kostić / Language(s): English Issue: 56/2023

In this paper, the authors highlight the experience of the Republic of Serbia in standardizing preventive and repressive measures in the fight against corruption. That is why it is necessary to define the concept of corruption in a criminological sense, in a broader and narrower sense, and to indicate the measures of a preventive and repressive nature that are prescribed and improved in the Serbian legislation in order to fight against this phenomenon. It also points to the work of independent state bodies in the fight against corruption, as well as to the directed action of public policies in Serbia, through strategic and planning documents to combat this phenomenon, then to the guidelines for the temporal and substantive order of finding regulations, strategies, reports, planned actions and time agendas of actions of state bodies and independent institutions in the fight against corruption in Serbia. Therefore, normative-analytical and descriptive methods will be used when explaining the subject of research.

Pojavni oblici korupcije u policiji

Author(s): Zoran Kesić / Language(s): Serbian Issue: 1/2017

The fact is that our scientific and professional public has often discussed the phenomenon of corruption so far. However, it seems to us that these discussions are primarily related to corruption in general, while its specific forms and manifestations in different areas of social life, especially in the work of the police, are insufficiently processed. As a result, in the literature now we do not have a clear and precise vision what the behaviours are which could be subsumed under the corrupt practices in police work. In order to make at least a small step forward in this respect and expand the existing knowledge, in this article we considered the phenomenon of police corruption in the light of some of the usual classifications, presenting also some concrete manifestations of this phenomenon in police practice. Considering the content of individual classification and considering some specific forms of corruption in the police our tendency was primarily to facilitate some future researchers of this phenomenon to come to a working definition of what precisely the object of research is. In this sense, we believe that some of the following conclusions may be helpful: corrupt behaviour of police officers very diversified in nature, ranging from the phenomena that because of their innocence could be considered to be petty in character (e.g. the acceptance of small gifts, drinks, lunch) to very serious forms of undermining implementation of justice and sabotaging the control of the most dangerous crimes (e.g. the protection of drug trafficking); the role of a police officer in corrupt transactions can be passive, in the sense of accepting a bribe offered, but also active, by seeking opportunities or personally demanding a bribe; corrupt behaviours of police officers range from individual and unplanned transactions (mainly in terms of using the opportunity which presented itself randomly) to very organized and frequent forms of bribery (which are usually arranged in advance); although any officer can become a corrupt officer, irrespective of the rank and position in the organizational structure they occupy, there are still areas of police work and positions that provide more possibilities and opportunities for corrupt transactions (e.g. vice, traffic police, border police); although taking bribe can be considered a generic term for corruption in the police, the fact is that in practice there are numerous variations, which are usually fixed and adjusted to the particularities of police activities (scope and specifics of the tasks), but also the social environment in which this activity is performed; sources of corruption challenges that police officers face are not only in the external environment, but also within the working environment, or in the police organization.

INTEGRITY VS CORRUPTION: A MODEL OF CAUSALITY

Author(s): Mihail Prodanov / Language(s): English Issue: 1/2023

The article presents a theoretical model explaining the causal relationships and mechanisms of corrupt behaviour. Basic constructs such as „counterproductive behaviour“ and„integrity“, which are directly related to the topic of corruption, were examined. The model analyses, first of all, Predispositions for corrupt behaviour - human needs, the opportunities and, the third - situation of pressure to corrupt. These three groups of predispositions generate „The Overall potential for corruption“. Some of the depicted three groups of factors have long-term potential, other of them – short – term potential. The next component of the model includes Mediators (or moderators), which are subjective and objective in nature. These factors play a role as transmitters that might release (unleash) acts of corruption or may diminish the likelihood about that. Then, cognitive processes of decision making and their role about the outcome of the impact of the above mentioned components are examined. Finally, the importance of the type of the consequences of the corrupt (or non-corrupt) acts for whether it will manifest itself in the future is explained, not only in relation to the perpetrator himself, but also for their impact on other employees from the environment. At last, the verification of the model was carried out, addressing only one of the independent variables, which is a factor for corrupt behaviour - namely, personal integrity. For this purpose, the repertory grids method was used. The results prove that as lower is the level of personal integrity so statistically greater is probability that the relevant employee will commit a corrupt act.

КОРУПЦИЈА И ТЕОРИЈА ИГАРА

Author(s): Meril Gregorian / Language(s): English Issue: 24/2015

International institutions are in a position today more that ever, in covering the democratic reform when it comes countries in transition and their accession to the European Union, and their mutual cooperation. Game theory provides special features that each party establishes to the best democratic way. Often the choice of strategy of other players, affecting the construction and solution of other teammates, and vice versa, because it provides opportunities opposite sides to prove themselves in a democratic manner. On the third hand, there are often interfering black sectarians pass that impede democratic reforms and introduce their own traditional rules and laws, as for example Sharia rule in modern society. With the fourth, fifth, sixth, hand still, there are players who are involved in the game and influence the final outcome of democratic and social cost phenomena. Each system is based on the Constitution and binding international standards. Respect for human rights and freedoms are the ultimate goal of fighting corruption in a society. How will the players behave in this system and comply with anti-corruption strategies depend on the extent established standards of a system of values and ethical codes, real self-criticism and personal moral conscience to act utterly independently and impartially to the public interest and the starting point that all people worthy of respect, regardless of personal power, stored function, or material prosperity.

KARAKTERISTIKE I NAČINI KORUPTIVNIH RADNJI OPISANI U FELJTONIMA, ZAPISIMA I PRIPOVETKAMA BRANISLAVA NUŠIĆA

Author(s): Milica S. Joković Pantelić / Language(s): Serbian Issue: 54/2023

Branislav Nušić – whose descriptions of corruption and corruptive conduct of individuals and authorities of his time are presented and analyzed in this paper – humorously and accurately depicted situations, manners and character of the participants in corruptive acts. His observations reveal causes, reasons and motives of why people become involved in corruptive activities. Greed and gaining a social status, position and reputation at all costs reflect important character traits of the people resorting to corruption. Nušić particularly describes the use of the joint budget by people in power, bribing for positions in the hierarchy of power and of voters during the election process for members of parliament, the role of nepotism in gaining privileges, promotion and advancement in civil service and the profit provided by such status. Different events involving characters inclined towards corruption are described by Nušić through comic, tragic and farcical plots. The paper is aimed to use Nušić’ s insight into his era to show how corruption as a phenomenon is dangerous when it involves individuals and society, and how difficult it is to stop or eradicate corruption to the extent that it cannot threaten social life. Nušić’s descriptions of corruptive situations are still present in similar forms today. Nušić’s message is that Serbia’s political life is inundated in corruption. By their repetition over time, corruptive cases lead to the formation of corruptive patterns accompanying Serbia’s political life to date.

Politics of Corruption in Albanian Higher Education

Author(s): Arjan Shahini,Edvin Zhllima,Drini Imami / Language(s): English Issue: 1/2024

This paper examines the persistent issue of corruption in Albania, which continues to plague crucial areas of higher education such as learning assessment. Emphasising the significant impact of political influence on student evaluations, the article draws on survey results to address the issue. It suggests that this influence stems from historical factors and current political dynamics. In addition, the paper analyzes the exploitation of anti-corruption rhetoric in higher education as a tool for political control, and discusses the considerable challenges which anti-corruption campaigns face due to political interference and institutional resistance. In conclusion, the paper argues that a holistic approach, considering historical, institutional, and political contexts, is essential for effectively observing corruption in higher education.

NETURTINIO KYŠIO SAMPRATA TEISINIO APIBRĖŽTUMO PRINCIPO ŠVIESOJE

Author(s): Oleg Fedosiuk / Language(s): Lithuanian Issue: 1/2024

This article analyses the notion of non-pecuniary bribes as an attribute of corruption offenses and draws attention to the problem of high legal uncertainty in understanding the content of this legal concept. The author highlights the essential criteria according to which one or another non-pecuniary benefit can be recognized as an unlawful or unjustified reward and proposes appropriate changes in the system of anti-corruption norms that would reduce legal uncertainty and bring the concept of a non-pecuniary bribe in line with the principle of the legality of criminal law (nullum crimen sine lege). The author also argues that the concept of non-pecuniary bribery was not properly implemented in the Criminal Code of the Republic of Lithuania, as it was not separated from the primary definitions of bribery and trading in influence, which are related to the monetary value of the bribe. On the one hand, this undermined the applicability of this concept; on the other hand, it posed the risk of its excessive application, even in cases where such benefits are not characterized by any negativity or are offered for legitimate official acts, even without prior agreement. The term “personal benefit” was also incorrectly chosen, as it unreasonably encourages the search for connections only within the sphere of personal life. From an anticorruption point of view, it does not matter what interests (personal, work, public, political, corporate or other) a non-material bribe is related to.

Corruption, government’s economic performance and institutional trust in the mena region

Author(s): Salah KOUBAA / Language(s): English Issue: 2/2024

Motivation: Countries in the MENA region are perceived as highly corrupt. They are struggling to achieve clear results against corruption. Unfortunately, no country has reached a significant improvement on the Corruption Perceptions Index (CPI) published by Transparency International in 2021. The United Arab Emirates and Qatar are the top performers in the Region. The former was ranked 69 out of 100, the latter 63 out of 100. Libya (17/100), Yemen (16/100), and Syria (13/100) awfully damaged by the war are the worst. The state-of-the-art impacts trust at the national level and the performance of public institutions as well.Aim: This paper aims to study the relationship between corruption and trust, and its impact on public economic performance in the MENA region. It is based on the data provided by Arabbarometer, 2018-2019. Our sample includes 8215 individuals located in 12 countries in that region. To test all our hypotheses simultaneously, we have used the structural equation modeling method with SmartPLS software. The latent variable of the research model – corruption, fighting corruption, and economic performance of the government- all of them are used as a reflective measurement. However, trust is included in the model as a formative measurement.Results: The findings show that trust in public institutions, measured by a formative scale, is negatively impacted by the level of corruption (-0,36). It also depends on the efforts made by the state to fight corruption in public agencies and institutions (0,37). Trust is one of the most important components of social capital. The performance of public policies is highly correlated to the level of trust between public administration and individuals. The government’s economic performance depends on the level of that trust (0,341), the efforts made to fight corruption (0,173), and public corruption (-230). All hypotheses are significant at 1%.

INFORMAL PAYMENTS IN ROMANIAN HEALTH CARE SYSTEM. A SAMPLE SELECTION CORRECTION

Author(s): Bianca Buligescu,Henry Espinoza Peňa / Language(s): English Issue: 2/2020

This paper draws on economic theory, sociology and political science approaches to explain informal payments in the Romanian health care system. It estimates the likelihood of paying a bribe (informal payment) using a reduced health care demand equation in a probit model with sample selection correction. Social capital, as having a relationship with doctors, and the perception of the health care system, as corrupt, are found to influence the probability of making an informal payment. The likelihood of making an informal payment in the Romanian health care system is modelled using a maximum-likelihood probit estimation with sample selection correction. In the selection equation, reduced health care demand, self-perceived health status and being afraid of diseases are used as exclusion restrictions for identifying the parameters of the econometric model.

Populism and Corruption: Do Populist Governments Gain More Approval for Anticorruption Policies?

Author(s): Siddharth Padmanabhan / Language(s): English Issue: 1/2023

This article studies the relationship between the degree of populist or pluralist rhetoric employed by governments, and how it affects the perception of anticorruption effectiveness from its citizens. By combining data from the 2021 Global Corruption Barometer survey and from the 2020 Global Party Survey, a consolidated dataset is created, including information on the degree of populist rhetoric employed, corruption approval scores, as well as socio-demographic and country-level data for each ruling government from the 47 countries. Using multilevel logistic regression analysis of the 52,925 responses from 47 countries in the dataset, the article determines that pluralist governments have higher odds of being perceived as better at handling corruption, by comparison to populist governments.

How the Corruption of Grassroots Cadres Deprives People's Happiness

Author(s): Jun Han / Language(s): English Issue: 1/2023

Grassroots cadres are managers responsible for grassroots governance and serve as the final interpreters and executors of central government policies. They play a critical role in policy implementation, particularly in the "last mile" of the process. However, despite the government's efforts to implement public policies, corruption among grassroots cadres in the field of people's livelihoods is on the rise, and the severity of exposed corruption is increasing. This study is based on a survey of people's livelihoods in northern Jiangsu, China. Firstly, it summarizes the corruption phenomenon observed in the survey, which mainly focuses on the significant corruption problems faced by grassroots leaders, the expanding fields of corruption, and the complicated and changeable methods used. Secondly, based on on-the-spot investigations, the study finds that the frequent corruption among grassroots leaders is due to obstacles that hinder efforts to promote corruption management at the village level. Finally, based on the study's conclusions, policy recommendations are made to prevent the corruption of grassroots cadres.

Podsticaj lobiranja u zakonskoj formi kao prepreka korupciji

Author(s): Danijel G. Sporea / Language(s): Serbian Issue: 1/2024

Lobbying as an activity is often perceived by many people as a “bad phenomenon” because it is identified with bribery, corruption, and influence trading by those with the power to act in political society. Actually, all the mentioned phenomena are mostly perceived as synonyms. However, multi-faceted research shows that lobbying and corruption don’t mean the same. In the last two decades, this topic has become very important in Europe, especially in the former communist countries of Central and Eastern Europe (today, most of them are EU members), as well as in the Western Balkans. At the same time, views and interests are focused on the arrangement of this activity in legal regulation, although lobbying as an activity at the EU level has a deregulatory character. But the primary question is whether lobbying can be an effective tool in reducing corruption or its irregularity also has the potential to achieve the same, especially in the context of its legal regularity. In the paper, we will try to point out that lobbying in a recognized legal form becomes a counterweight to corruption. Its regularity in the legal procedure, through a greater degree of transparency in the channels of influence, promotes its protagonists to more significant responsibility. In addition to becoming more desirable than corruption, it also contributes to the prosperous and healthy development of society; while on the other hand, it gives space to the wider citizenry not to equate this activity with corruption. Therefore, we believe that lobbying in a legally regulated form has the power to suppress corruption.

Propozycja wykorzystania uczenia przez wzmacnianie w celu optymalizowania podejmowania decyzji w zakresie przeciwdziałania praniu pieniędzy oraz finansowania terroryzmu (część 2)

Author(s): Maciej Aleksander Kędzierski / Language(s): Polish Issue: 4/2023

Reinforcement learning focuses not only on teaching a single agent, but also the use of this method is reflected in multi-agent operation. This is an important issue from the point of view that the decision-making process and information management in the AML/CFT system for the obligated institution remains an increasingly complex process. Consequently, if we want to use the reinforcement learning method, we must also introduce a multiplicity of agents both in relation to the environment and in relation to each other. Given this type of solutions, it is possible to use multi-agent reinforcement learning or the concept of a semi-independent policy training method with a shared representation for heterogeneous, multi-agent reinforcement learning. Bearing in mind the fact that the AML/CFT decision-making process only derives solutions from artificial intelligence, the human factor also remains essential in this management system. Given these types of needs, the initial solution can be Reinforcement Learning from Human Feedback, which ensures the human factor in learning.