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The primary determination of this study is demonstrate the role of anti-corruption mechanisms effect on social development in Banadir Region, Somalia. To attach the main aim of the study four objectives were development: first, to explore the role of anti-corruption policies on social development, second and third, to study the role of accountability and transparency mechanisms on social development, last, to assert the relationship between anti-corruption mechanisms on social development. To analyze the demographic information of participants this research uses a descriptive design. On the other hand, to know the relationship between variables which are corruption and social development inferential design will be used. Furthermore, a quantitative method was used. 150 employees from the region participated this study during data collection. The study found that implementation of anti-corruption mechanisms like anti-corruption policies and strategies, practicing accountability and transparency in the activities in the Banadir Region have positive contribution on sustainable social development.
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State level mechanisms for soliciting, validating, and learning from whistleblower claims of fraud, theft, or misconduct against public colleges and universities are explored in four US states: California, Massachusetts, Michigan, and Ohio. Sequential public information requests were used to understand the methods that were used in each state, the types of claims that each state experienced, and to understand their processes for learning from such claims. The types of claims, breadth of scope that the claims span, and disposition of the claims is used to characterize each state’s approach and compare and contrast results with other states in the sample. There was a wide variation in responses and approaches used in each state. Varying from no information solicited or maintained (Michigan) to full histories that include case level detail (Ohio), excellent multi-year case tracking and reporting (California) to the voluminous tracking of every property loss or damage in every institution (Massachusetts). An organic rubric is developed and used to compare and contrast the responses and service level provided by each of the states. Although anonymous whistleblower claims are essential to the governance and administration of higher education, state level mechanisms vary widely in their approaches to administering this process and ensuring better future outcomes. Establishing a standard based upon best practices would ensure that institutions are making the best use of all information available to them to improve their immunity from employee fraud and theft and misconduct.
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The types of whistleblowing claims made against institutions of higher education are not well understood nor are the various mechanisms used to solicit, investigate, and learn from such claims at the institutional and state levels. This research obtained and analyzed whistleblower claims made against institutions of higher education and explores and facilitates a discussion around the value of learning opportunities that come from whistleblowing claims. Aggregate claims data and detail workpapers for claims made against the 45 publicly funded colleges and universities in the state of Ohio, in the midwestern United States was analyzed to identify patterns and areas of focus which could improve institutional processes and internal controls. Four areas resulted from the analysis: hiring and pay practices, prevention of the theft of institutional assets, prevention of the theft of student funds, and an institutional accreditation issue. All claims that were reported reflected real concerns on topics of strategic importance to institutions and their management practices, although not all were substantiated or corroborated. One quarter of the claims resulted in proven cases for recovery and prosecution. At the state level, completeness of investigation and administrative learning were sometimes not pursued due to the code enforcement nature of the governing bodies whose mandate was limited to the identification and prosecution of crimes, although improvement opportunities clearly existed. The case of Ohio demonstrates that open government and public information request processes can provide sufficient information to allow insight into the nature of the claims and to identify improvement opportunities for both the institution and state level administration.
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The article studies dependence between the level of corruption and volume of direct foreign investment a country can enjoy. Upon testing several hypothesis (the basic - there is a correlation between the level of corruption and volume of direct foreign investments in the same year; and additional assumptions - there is a time lag between the level of corruption and volume of investment and direct foreign investment can “predict” the level of corruption in several years) the meaningful relation between the level of corruption and volume of direct foreign investment has not been revealed.
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The article reflects an attempt to investigate the relation between economic freedom that is characteristic to a country and economic growth that it achieves. Upon analyzing this relationship, we can state that there is no distinct relation between economic freedom and economic growth, however further analysis in this subject area is required.
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Ensuring an adequate level of transparency by investment firms in Romania in relation to current and potential customers is an overriding requirement in line with applicable European regulations. Moreover, transparency and adequate disclosure of information is fundamental to assessing the potential investor the decision to initiate contractual relations with an investment firm authorized to provide investment services and activities on the Romanian capital market. In essence, matters covered by an appropriate degree of transparency relates to the provision by investment firms of information relevant to: position and financial performance, market share, its Operating Licence sanctions preceding the supervisory authority and regulation ( ASF), identity and reports issued by the auditor. The primary purpose of this paper is to assess compliance mode investment firms to the relevant provisions on transparency. Relevant research methodology consisted of assessing transparency received reports published on the official websites of investment companies selected in the sample. The research results support an adequate degree of transparency of investment firms in Romania in relation to investors.
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In the context of recent debates on reintroducting the notion “prudence” in the Conceptual framework for financial reporting, research on accounting conservatism practices is in the spotlight. Impairment of assets, one of the conservative practices, is analzyed in this study based on a comparation between the provision of Romanian accounting regulation and International Financial Reporting Standards (IFRS) and in terms of informational transparency of financial reporting published by Romanian entities under two different sets of accounting regulations. Results show that the entities included in the study have published information on impairment of assets in their financial statements, but in a global manner, without details about impairment’s calculation.
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Corruption offenses represent a form of criminal activity that is very difficult and rarely reveal, clarify and prosecuted. The statistics of the courts is a very small number of convictions for these crimes. However, the public perception is already a large number of these criminal acts, criminal acts, which causes confusion and different understanding of the true extent of the crime and the strength and ability of competent authorities to effectively actin criminal and criminal procedural corruption combating crime. Raises the real question, what's going on in connection with procedural criminal activity regarding disclosure, and proving these offenses.The paper will provide available statistical indicators of the situation and trends of corruption crimes in Bosnia and Herzegovina, as well as in relation to the jurisdiction of individual organs (state, entities, regional and local authorities). Statistical monitoring of the overall, so this form of crime provide a partial answer to the question about the "real" presence of corruption offenses. On the basis of analysis of cases "corruption" crimes shall be given to possible score on the relevant circumstances and the difficulty of discovering, explaining and proving these offenses. It will also point to the need for serious investigation of "dark figure" of crime that goes into all aspects of social life, the economy, and other activities. We will address the real problems in the discovery, but also the shortcomings in the functioning of the competent services that are directly and indirectly responsible to act in connection with the forms of this crime.
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The most important goal of this paper is to promote and emphasize the importance of detecting corruption risks in the legislative legislation, as a basis from which various forms of corruption can develop. Also, it is important in the theoretical analysis of the concept of corruption, as well as corruption risks and analysis of the assessment of susceptibility to corruption of draft laws and bylaws. In addition, the aim is to investigate the extent to which the assessment of susceptibility to corruption of laws and bylaws can prevent corruption, especially if we take into account that “ambiguity” in laws and bylaws, and the lack of “control mechanism” in them, the basis that leaves room corruption, ie key corruption risk. A quantitative approach to research was used in the paper. The survey was conducted at the local, cantonal, entity, and state levels on a representative and stratified sample. The research included managers in administrative bodies, professional associates and expert advisors in administrative bodies, as well as lawyers and lawyers employed in public institutions. The contribution also refers to a better understanding of the mechanisms for preventing corruption in administrative bodies through the establishment of a single authority and mechanisms for assessing the susceptibility of corruption to laws and bylaws, and mechanisms for monitoring the implementation of adopted laws and bylaws.
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According to Transparency International, corruption is abuse of entrusted public or private authority for personal gain. Te corruption is a societal apparition which is present to day not only in societies organized as states, but in global community too. However, single states and sectors of social life have specific causes and forms of corruption, as well as specific ways and means for their oppression. These specificities of corruption and the fight against it in international business transactions of B&H subjects are subject matter of the paper. Particular causes of the corruption in the observed domain created de facto system of “grand” and “petite” corruption. Main features of this system are high pervasiveness and high arbitrariness of corruptive acts. The fight against negative consequences of such a model of corruption has distinctly state character and philosophy. That is why in B&H the essential element of the system for fighting corruption in international business transactions are legal means generally and criminal law instruments particularly.
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The Authors' thesis revolves around the issue of corruption in transitional countries and underline the examples of Bosnia and Herzegovina, Serbia and Montenegro. Moreover, they define corruption as a «systematic disease» in the above mentioned countries. Systematic causes of corruption are initiated and deepened by transitional crises which is characterized by: lack of proper institutional development, deep rooted level of poverty (compared to pre-transitional period) and express privatization. In this way corruption in weakened transitional societies has become «ordinary»way of life. Since the problem of corruption is closely related to organized crime (organized and/or initiated from the top level of political or economic power) corruption has also become a regional problem. The above mentioned societies of Bosnia and Herzegovina and Montenegro cannot solve the problem of corruption on their own, rather as authors suggest, international organizations should provide aid in the form of construction of normative infrastructure aimed at eradication of corruption. In addition, this type of aid should bring about the progress of economic development and sustainable democracy of civil society.
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This paper deals with the problems of gathering evidence of corruption acts by computer or digital forensics. It presents a diversity of forms of corruption in our area and explores possible ways of keeping out corruption and mitigate its harmful effects, which are provided by legal framework, and furthermore some suggestions from experience of other countries. By the term mitigation of harmful effects of corruption there are methods of digital forensics used to collect evidence of offences committed which is valid and accepted in judicial proceedings. Moreover, some unconventional methods of corruption prevention and combating, which have not been brought up so far, are observed as well as the mitigation of corruption in society and its economically devastating effects. It also suggests a model of raising public awareness of corruption and cyber crime and their prevention through informal education and training of students.
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Corruption is surely one of those criminal phenomena that accompanies extraordinary publicity. In fact it can be said that this is a phenomenon that has in recent years, even a decade, most exploited. In this connection, it is common to ''exploit'' individual cases of corruption, ''severe'' cases of corruption, the corruption scandals in the public sector, etc. In addition, focus is placed on the so-called. ''Perception of corruption,'' notwithstanding any who is the subject of this perception. No matter what the study of perception of corruption, very often, scientifically based, the perception of corruption, however, is based on the perception of other people and their relationships, social situations, groups and institutions that are under the influence of various factors.
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Corruption has a negative social phenomenon that is not easily eradicated, and that is assuming larger proportions and seeks to undermine the future of the social order of the community. That society confront this phenomenon, it is necessary to know the causes which incite her formation. Special attention should be paid to the prevention of corruption in line with modern trends in the field of crime prevention. Corruption is changing particularly good set of customs, those that provide a favorable and harmonious survival and development of the individual and society, and creates the illusion that one can achieve success based on their own work, talent or ability. It's harder if you eventually get used to "not worth it" to go the regular way because "we will anyway have to bribe someone" in one way or another. So unhealthy, corrupt way of public life gradually transferred to education in family, school and later in college. Instead of people fighting for their rights and to change the "corrupt mentality", they spend time, money and contacts to get to that to which they are entitled.
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Rarely has one the epithet phenomenon in front of the name today, and it is mostly referred to the highest achievements and outstanding success in sports, medicine, technology etc. However, when a certain state is given the epithet phenomenon it takes great proportions at the very beginning. Furthermore, if that state (hereinafter: phenomenon) has a negative character it is denoted as alarming situation. That is the context in we can speak of corruption. The phenomenon of corruption. It is present all over the world, region, surroundings and in Bosnia and Herzegovina. Unemployment, great difference between wealth and poverty, middle class disappearance, recession, bribery and corruption, conflict of interest are infectious diseases of today's society. This paper shall present through which corruption parameters (corruption object, primary interest of society, and level of reaction) go the countries in the region. Will the same countries have the answer to an old question: Who cares if Julius Caesar was a thief?
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One of the characteristic of our time are frequent changes in social relations, burdened with many tensions and conflicts. For that reason the law has irreplaceable role in regulation of this relations in a direction that is desirable for society. Problem we are facing with in everyday social relations is increase of criminality which doesn't stop itself inside of national frontiers but becomes more and more international. Increase of corruption is especially disquieting. In this paper its author is dealing with legal obstacles in practice of implementation of corresponding legal instruments devised for struggle against corruption. These problems are dealt with in the paper not only from the Criminal procedure law aspect but from the Constitutional law aspect as well. Some decisions of the courts in Bosnia and Herzegovina are analyzed with regard to this problem, i.e. with regard to situations of existence of the evidences that a criminal act is perpetrated but problem is that such evidences are not provided by domestic institutions but by institutions of foreign state. Judicial practice in Bosnia and Herzegovina doesn't have unanimous opinion on possibility to use such evidences in criminal procedure before the domestic courts. Having designated on different opinions in domestic judicial practice, and in practice of European court on human rights as well, in the final part of the work its author has given his opinion how (and why) this problem should be resolved in criminal procedure.
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Corruption weakens public trust in democratic institutions. It undermines the legitimacy of a country. Corruption also makes the population helpless against organized crime. It limits the access to public services. It frustrates involvement of people in entrepreneurship and obstructs the main opportunity for escaping poverty. Corruption reduces the attractiveness of a country and it reduces foreign investment influx. It increases investment risks and in the same way the investment rate. Corruption is not only morally wrong but is also one of the causes of government inefficiency at all levels. Corruption devastates everything: institutions, the economy, morals and the overall development of society. Corruption is a serious social, political and economic problem. It expands especially where there is least social stability. Corruption is reduced as a result of systematic implementation of measures for the stabilization of social relations. Simultaneously very moderate repressive mechanisms are used in controlling corruption. The fight against corruption is impossible to lead if the government is not at its forefront. This is because only the government possesses the levers with which it can influence this fight.
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Our country and society is in transition period and it passes through economic, political, moral, cultural and other types of crises, all that makes great conditions for development of corruption. Because of that corruption become a part of our everyday life. Since corruption is in all parts of our society system of execution of criminal sanction couldn’t be protected. Unfavorable relations between employees and detained persons, which are prevailing in the institutions, create a suitable ground for development of corruption.In order to eliminate corruption from the system of execution of criminal sanctions, we need full social consensus, political will and anti-corruption strategy which must be focused on two factors: possibility which should be moved by systematic reforms, the other one is the interest, which should be treated by measures that increase the risks of corruption and reduce the benefits of it.Also, for the fight against the corruption we need consistent enforcement of law, legal procedure, the selection of high quality staff, education of employees, preventive actions, potentiation of teamwork and building a sense of belonging to the group, introduction of new forms of internal control, as well as transparency of work in institution.
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The present paper contains arguments referring to the fact that the Judicial Inspection, as a body with attributions of analysis, verification and control in particular areas of manifestation of Justice and exponent of the judicial self-government, should acquire the status of authority with express competencies in the fight against judicial corruption. Such an approach reflects the essence of good judicial self-government and of the Rule of Law, where Human Rights and Freedoms are Fundamental Values. In order to achieve this purpose, the necessity to strengthen the functional status of the judicial inspection body is argued and the ways of enhancing the capacities of the judicial self-government in preventing judicial corruption are generalized.
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