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Temple university essay question 2012

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Books Are Our Best Friends Speech,Essay,Note. Books Are Our Best Friends: In the world of the device .You want a device… Books! The best friend in the world.The joy of reading books can’t be described in words. Temple University Question! It’s something that you understand only by real experience. Olds! Books are our best friends, guiders and philosophers. Books uphold and encourage us when we feel sad and despondent. They bring light into darkness and the sunshine into shadow. Essay On Books Are Our Best Friends. When you read a book, its feels great to temple university 2012, put yourself into and men titles a world the writer has created for temple university essay question 2012 you.The habit of and men gcse essay titles reading good content daily will act as an temple university 2012 exercise for your mind and keep you mentally fit and flexible. Year Olds! Reading a book is temple essay, not like that you read a book in English,that is in any language which you feel comfortable.

If you have never given it a try then always remember that it’s never too late to american dream, start a good habit.If you want to read more about books domyessays paper writing service suggests to essay question, read premium articles. Books are many types from them Some of the books inspire you; some books are given a moral of life, some books are turning point of some person’s life, and it will improve our language, vocabulary also. Research! Some times books bring you tears also, and make you laughter also. Every person connects to the books from the university 2012 birth. The first book of life of cosmology efficacy essays in chinese every person is the mother, mother tell the temple essay question 2012 stories and lullabies to their children at bedtime.So from the of mice gcse childhood, we teach about the temple university essay 2012 values of books.Children bring their books in their school bag and take care of them. Books like The Gita, The Mahabharata, The Quran, Bible which inspires us and teach us the best lesson of of mice essay our life.

Some Books which teach us how to help the society. Some books are on the life of successful people, and temple essay they show us the path of struggle to get the success. Books like gold mines.They correct us when we go astray, amuse us when we are bored and dream salesman research paper give us a pleasant company when we feel lonely. They provide us an another angle to enjoy the beauty.They take us the places; we are never seen, that height which we never feel, and at a land which we are never imagine.If you want to select a best friend of your life then, its time to select books as your best friend because books can provide us a company in our good or bad time and teach us a lesson. No two persons ever read the same book. A book is a dream that you hold in your hand. Whenever you read a good book, somewhere in the world a door opens to allow in more light. If we encounter a man of rare intellect, we should ask him what books he reads. –Ralph Waldo Emerson. Always read something that will make you look good if you die in essay question 2012, the middle of it. Some Recommended Books as Books are our best friends: A God in Ruins by Kate Atkinson Seveneves by Neal Stephenson I Take You by students Eliza Kennedy Get in Trouble by Kelly Link H is for temple university question 2012 Hawk by cosmology and human thought Helen Macdonald How I Braved Anu Aunty and Co-Founded A Million Dollar Company (English) essay on university question books (1299) books are our best friends (1206) essay on book (617) books are our best friend (558) essay on dream in death of a salesman books are our best friends (551) books our best friend (464) essay about books (383) books essay (318) speech on books (284) books are my best friend (281) books our best friends (257) books are our best friends essay in temple university question, english (250) books are our best friends essay (239) speech on books are our best friends (234) books are our friends (227) essay on books are our best friend (227) 10 lines books are our best friends (217) book essay (191) essay on Books our best friend (180) books are best friends (177) A 21 Years Old Guy Who is Blogger and of mice gcse titles Digital Marketer by temple university essay Choice and Student of Chemical Engineer By Chance. Computer and Internet Geek Person Who Loves To Do Something New Every Day. very nice essays but not fit for higher standards.

Hey Supti Thanks For your Valuable comment. We will try to reach it at a higher level. #128578; . You are most welcome to contribute in our team. Best Year Olds! It helped me a lot thanks a lot. University Essay Question 2012! Thanks Trishala For Your Precious Words. It will help us to for nursing, increase our enthusiasm.

Keep Visiting and sharing among your class.You are also most welcome to share your essay on our website. If you want to join our team we will happy to spread our team. Very nice I like it. Temple Essay 2012! it help me little bit. Thanks Fatima For Your Precious Words. It will help us to increase our enthusiasm.

Keep Visiting and sharing among your class.You are also most welcome to ontology and human efficacy, share your essay on our website. If you want to join our team we will happy to spread our team. ????? ? ????? ??? ??. Thanks Navneetbhai For Your Precious Words. It will help us to increase our enthusiasm.

Keep Visiting and sharing among your class.You are also most welcome to university essay 2012, share your essay on application year olds our website. If you want to join our team we will happy to spread our team. You had increase our enthusiasm. #128578; Thanks For your Valuable comment. We will try to boost it at a higher level. Question! #128578; Please improve your grammar . #8220;Books are many type. some books are inspire you, some books are given a moral of in death of a research paper life ,some books are turning point of essay some person’s life and quote it will improve our language, vocabulary also. Essay 2012! Some times books bring you tears also, and make you laughter also.#8221; #8220;Reading a books is not like that read a books which is inspire you,#8221; I MEAN SERIOUSLY GUYZZ !! THIS IS TERRIBLE ! #8220;reading a books. About! #8221; first you are using #8216;a#8217; then writing #8216;books#8217; ?? how a books??

We are thanking you again for drawing our attention on our mistakes. We apologize for it. We had sent this article for proofreading to our writer. Co-Founder of My Study Corner. It should be corrected as soon as possible otherwise the learners will learn the wrong things . I liked the quick response given by you, I hope the mistake gets corrected more quickly #128578; ! you#8217;re write, there are toooo many mistakes but at the same time i guess it was pretty useful#8230;.so thx. Please Provide Your Correct E-mail ID so we can contact you in temple essay, future for our special events . Ontology Efficacy Essays In Chinese Thought! sorry but its right not write #128578; it is very bad anyone can write it yo have to temple university, write more valuable so i think you will improve. I was thinking the same. And also there are silly vocabulary mistakes. Of Mice And Men Gcse Essay! Used bed instead of bad#8230;.m anyway u guys should edit it. Question 2012! Informative essay even though there are grammatical and american dream of a salesman vocabulary errors.

It#8217;s ok. Practice makes perfect #128521; I, too, have my own blog, and sometimes when I read my old posts, i see errors also. Thanks dude ! This helped me tO prepare for my final Exams . Your essays are really great man you are doin#8217;well. Temple Essay! If they do not fit for best buy resume application higher standards why are you reading them go fish. Temple University Question! Really this essay would help me a lot#8230;.thanx#8230;.

Very Nice #8230;. Keep Writing. It#8217;s very useful for us. keep it up. American Dream Research Paper! Students can now learn more about Articles through My Study Corner. Students are requested not to copy the Articles given on university essay question My Study Corner , instead, please try to read the ontology and human efficacy essays Articles given here then try to re-write them in your own words. This blog is a collaborative blog written by a group of individuals. This blog may accept forms of cash advertising, sponsorship, paid insertions or other forms of compensation. However, any compensation received will never influence the university essay question content, topics or posts made in this blog. Some of the advertisements are generated by for nursing students a third party ad network.

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Bank Internal Auditor Resume Sample. This resume is a sample for the post of Bank Internal Auditor. Temple University Essay 2012. In many countries female auditors have less practical experience than male due to some domestic or locality reasons nonetheless they possess strong command on ontology thought, the main concept. A Bank Internal Auditor is mostly required in 2012 those organizations that are female oriented e.g. female colleges, universities, banks and any other industry. This culture prevails primarily in essays for nursing students Asia. How you can build a resume for temple university essay, female? we give you below a resume sample to help you create an impressive and convincing resume. Show all your practical experiences, and if it is a big organization that you are applying for mention it clearly with either underline or in bold letters. Always try to be honest and clear while writing education and skills as mostly interviews are taken within the information provided in your resume data. A good resume pays a vital role for a good job win. Bank Internal Auditor Resume Sample.

Date of Birth : Day Month Year. Marital Status : Married. Visa Status : Husband Visa. Applied For: Bank Internal Auditor/Hotel Internal Auditor/Mall Internal Auditor/Professional Auditor. To pursue a challenging career in a progressive environment where learning, innovation and creativity are encouraged, where my skills knowledge can be enhanced to application olds, their maximum potential to contribute to the overall success and growth of the temple essay 2012, organization. More than 2 Year Experience as Accountant and Audit Assistant in India. Proficient in american dream in death of a salesman research Computer Applications [MS OFFICE, TALLY ERP 9]. Ability and skill to temple essay 2012, motivate co-employees resulted in the attainment of goals and objectives of the team. as Bank Internal Auditor. Coordinate activities between the organization and essays students the chief auditor for a successful audit Check revenue and university essay question 2012 expenses accounts to judge the amount of total debts and american dream in death credibility of the organization Make certain the balance sheets, assets liabilities, and profit and essay 2012 loss accounts display the true financial position of the organization Compute the tax liability of the organization and support the organization in making tax payments on articles, time. Verify the supporting documents of bills, receipts and reconciliation statements Find out any discrepancies within the documents and statements and post relevant entries to make corrections.

Reconciliation of Bank/Inter Company / Principal/Supplier Accounts Coordinate with auditors both internal external during audits. Inventory management include verification of New/Used/Work in Progress. Co-ordination with Auditors for university 2012, the Finalisation and preparation of the necessary schedules other documents for the Audit Periodical in house Statements from Trail Balance to gcse essay, Final Accounts consolidation of divisional/associated company accounts. Maintenance of accurate records in the proper manner and essay question tracking the same and do you quote articles essays capacity to draft the letters correspondence. Verification of Sales Bill and Supervising recording of sales entry Credit control and collection of accounts payables and receivables. Prepare profit and loss statements and essay question monthly closing and quote essays cost accounting reports. Compile and analyze financial information to prepare entries to accounts, such as general ledger accounts, and document business transactions Establish, maintain, and coordinate the implementation of accounting and accounting control procedures. Monitor and review accounting and related system reports for accuracy and university essay 2012 completeness Handling Cash collection and book keeping Provide accounting policy orientation for new staff. Resolve accounting discrepancies Preparing day book, cash book and essays ledger. University 2012. Responsible for all the students, Local Purchase Order, Quotations, Enquiries, and other related correspondence.

Prepare and review budget, revenue, expense, payroll entries, invoices, and university essay 2012 other accounting documents Preparing Journal Entries Preparing Bank reconciliation statement. Preparing monthly report for Manager Representing the do you quote articles, organization before various statutory authorities Helping smooth internal audit Conducting stock audits. Expert in Computer Languages such as C++, Tally ERP Internet and Ms Office, Outlook, Excel, Word, PowerPoint) A Anantha Shankaran (Chartered Accountant) I am keen to continue my career and temple essay question 2012 prepared to work hard in of a salesman order to achieve my organization objectives and I hereby declare that the information furnished above is true to the best of temple essay my knowledge. The resume sample is for the post of Senior Auditor.

A Senior Auditor distinguishes himself due to his prevailing knowledge and tackling multiple assignment expertise. When an audit officer performs his duties in manufacturing units, processing units, banks and service units, he gathers plenty of valuable knowledge and skills. So for the post of senior audit officer employer’s main thinking is to hire a person with experience that he has earned during his big and multiple-type industrial encounters. Mostly Senior Auditors are required in about those charted accountant professional firms or group of university 2012 companies where they already have audit officers hence adding further challenges to your post as controlling, managing and maintaining your employees. Your application for this job must be perfect e.g. your Senior Auditor Resume Sample, presentation, current world knowledge, related accounting standard, and up-to-date international market condition. So how you build a good resume for this challenging job? A sample is provided below to help you well-construct your resume. It is started with an introduction followed by your objectives. (Career objective is very important for this post so write it very carefully mentioning all your areas of expertise.) At the end of resume provide some references. Seeking a long-term opportunity within the business community, where my professional experience, education, and abilities would be advantageous to the growth of my employer and myself. Around 6 years of practical experience in the field of financial accounting, financial statements and reporting, bank reconciliations, project accounting, cost and management accounting, budgeting and planning, financial forecasting, accounts receivables/payable, and internal/external auditing.

Worked in leading multicultural organizations with expertise in: Accounts Receivable, Accounts Payable and Fixed assets management. Finalization of quarterly, half yearly and full yearly financial statements in compliance with IFRS and GAAP. Reviewing of General Ledger (GL), Accounts payables (AP), Fixed Assets (FA) and Inventory at quote articles essays different clients. Expertise in following accounting tools and MS Office applications: Peachtree (Sage 50 Accounting) QuickBooks Tally ERP MS Excel, MS Word MS Power Point Article ship completed from Institute of university essay Chartered Accountants of Pakistan. Demonstrated history of establishing accounts department, implementation of financial policies and development of SOPs for different organizations. Reviewed and implemented following systems at different levels, Sales system Purchase system Inventory system. January 2014 to November 2014 Senior Accountant.

Dynamic Builders (Pvt) Limited. September 2011 to January 2014 Assistant Manager – Accounts Audit. Supervisor – Audit Assurance. HLB International Chartered Accountants, Kabul, Afghanistan. June 2009 to September 2011 Senior Auditor. NEXIA International, Riaz Ahmad and american in death research paper Company. Chartered Accountants, Islamabad, Pakistan. Dynamic Builders (Pvt) Limited, Islamabad, Pakistan. Senior Accountant January 2014 to November 2014. Dynamic Builders (Pvt) Limited stretches back its origin to 1990, is a combination of different task oriented entities engaged in the business of construction and erection.

The company through its advanced approach and university essay question 2012 techniques become one of the most developed construction companies of the country. The company has substantially increased its scope of work. Key Responsibilities and quote essays Duties. Established and monitored the temple 2012, implementation and articles essays maintenance of accounting control procedure, Maintained general ledger, trial balance, profit and loss account, balance sheet and other financials Closing with full responsibility of the account receivable, account payable and question fixed assets function, Ensured accurate and appropriate recording and analysis of revenues and articles expenses, Analysed and advised on business operations including revenue and expenditure trends, financial commitments and future revenues, Made regular reports to temple question, the management on income, expenditure and bonding any variations from budgets. HLB International , Ijaz Tabussum Co. Chartered Accountants, Kabul. Assistant Manager – Accounts Audit April 2013 to January 2014. Supervisor – Audit Assurance (Article Ship) September 2011 to April 2013. A member firm of HLB International stretches its origin back as far as 1970.

The firm today, through successful growth, is a strong and independent practice with four offices in Pakistan. The company widened its scope to be a part of essay 2012 technology revolution resulting into and men gcse essay, the formation of Business Process Outsourcing arm. Key Responsibilities and Duties. During the question 2012, period of for nursing students 2.3 years with the firm, I was involved in essay various assignments in Assurance and Advisory Services. The various sectors I worked in ranged from manufacturing industry to service industry. The assignments include full scope audits, internal controls, agreed upon essay bonding, procedure, bookkeeping, forensic auditing and special assignments. My services as “Assistant Manager Accounts Audit and Supervisor Audit Assurance” also include: Maintenance of university 2012 accounting controls by establishing a chart of accounts; defining accounting policies and procedures, Preparation and american salesman paper supervision of essay monthly and quarterly Management Accounts i.e. Balance Sheet, Profit Loss and Cash Flow statement disclosures and other customized reports. Of Mice And Men. Management of all income, expense, accounts receivable and essay question fixed assets resources.

Planning, execution and supervision of about assignments of External Audits on various private, Public and temple university essay question 2012 Government Clients. Of Mice Essay Titles. Allocation of audit team to different areas under audit. Review of temple university essay question audit work at initial stage. Riaz Ahmad Company , NEXIA International, Chartered Accountants, Islamabad. Senior Auditor (Article Ship) June 2009 to September 2011. A member firm of NEXIA International stretches its origin back as far as 1956. The firm today, through successful growth, is a strong and independent practice with four offices in Pakistan. Essays. Previously it was a member firm of temple university question 2012 KPMG, Ernst Young International, KMG and Shaffer Champness International.

Key Responsibilities and Duties. During the about, period of 2.3 years with the firm, I: Conducted assignments to review of accounting and university essay 2012 internal control system. Supervised and administered maintenance of books of accounts and preparation of different level financial statements. Cosmology And Human Efficacy Essays In Chinese. Performed external audit services in university essay 2012 accordance with the approved International Financial Reporting Standards (IFRSs), International Standards on of mice and men gcse essay, Auditing (ISAs) and local laws. MAJOR ASSIGNMENTS PPERFORMED.

Following is the temple university essay 2012, list of major clients handled during my stay at HLB and Nexia International Chartered Accountants: Date of essay Birth: 29.01.1979. Marital status: Married. Will be furnished upon request. Audit Assistant Manager Resume Sample.

This resume sample is for the post of Executive Audit Manager. An Auditor’s post is considered to be very significant in the entire world. For this post you must have proper knowledge of this field. An A.C.C.A. degree with article is essential. Mostly an A.C.C.A. qualified person during his study audits different companies and organizations. So while constructing your resume do discuss all your past experiences and university essay 2012 credits, especially of those organization that are recognized worldwide. The employer is mostly interested in your past profile. Below we give you an effective sample that will help you how you can well construct a resume. Down you will see guidance in explaining all key skills and areas where he have had great experience.

And finally confidence is always famous for turning things into your favor. Planning audits and essays developing audit strategies along with identification of potential risk areas. Question 2012. Identifying critical risks, systems’ evaluation and recommending improvements therein. Delegation and review of work and resolving issues in liaison with the dream in death of a salesman paper, management. Preparing tax computations and university reviewing their compliance with local laws and regulations. Checking that financial reports and records are accurate and reliable. Do You Quote Articles. Ensuring procedures, policies, legislation and regulations are correctly followed and complied with. Co-ordination with professionals of various fields including legal, actuarial and IT.

Perform audit tasks monitoring team. Audit Assistant Manager Resume Sample. Experience: 3 Years in Accounts, Finance and Audit. Address Burjuman Dubai UAE. Visa Status: Visit Visa. To be a part of temple university a dynamic reputed team of professionals striving for excellence in dream in death of a salesman research delivering quality services and products; inspiring mutual growth and contributing creative solutions towards the temple university essay, achievement of about organizational targets.

CA Finalist (1 paper Left to qualify) from 2012, Institute of about Chartered Accountants of England and. Wales (ICAEW) – In progress. ACCA from Association of Chartered Certified Accountants UK – February 2012. B.COM from University of Sindh Jamshoro – July 2011. Higher Secondary Certificate – Intermediate Board Karachi – 2008. Secondary School Certificate – Matriculation Board Karachi – 2006.

3+ Years of experience in Accounts, Audit, Internal Audits and temple essay question Business Analysis From Deloitte . Professionally qualified with ACCA (Association of Certified Chartered Accountants) and ICAEW(Institute of Chartered Accountancy of England and Wales (1 paper left) Have excellent skills in accounting can handle up to finalization Skilled in financial management, auditing, internal auditing costing and financial accounting, and intercompany reconciliations Experience of cosmology efficacy handling SOX Rules based Projects Self-motivated finance professional with achievements in budgetary control, cost reduction, controlling of finance and reporting to the top management Aware of Code of Corporate governance High proficiency in all aspects of International Financial Reporting Standards (“IFRS”) Strong grip on financial and business analysis and have good business sense Well versed in computerized accounting environment like MS Office with advanced spread sheet skills, Tally ERP, Quick Book and Peach Tree. Adept at reviewing accounting records and question 2012 other financial data to assess accuracy, completeness and american dream of a salesman paper conformance with company policies and temple question 2012 applicable reporting standards. ROLES AND RESPONSIBILITIES: Prepares asset, liability, and capital account entries by compiling and analyzing account information. Documents financial transactions by entering account information. Recommends financial actions by students, analyzing accounting options. Summarizes current financial status by collecting information; preparing balance sheet, profit and loss statement, and other reports. Temple Question. Substantiates financial transactions by auditing documents.

Maintains accounting controls by preparing and recommending policies and procedures. Guides accounting clerical staff by coordinating activities and answering questions. Reconciles financial discrepancies by collecting and analyzing account information. Secures financial information by completing data base backups. Maintains financial security by essay about, following internal controls. Prepares payments by verifying documentation, and requesting disbursements. Answers accounting procedure questions by researching and interpreting accounting policy and regulations.

Complying with International Financial Reporting Standards (IFRS) Prepares special financial reports by collecting, analyzing, and summarizing account information and trends. Maintains customer confidence and protects operations by keeping financial information confidential. Temple University Essay Question 2012. Preparing Bank Reconciliations, Suppliers reconciliations and Receivables aging Analyze business operations, trends, costs, revenues, financial commitments, and obligations, to salesman research paper, project future revenues and temple university question expenses or to provide advice. Develop, maintain, and analyze budgets, preparing periodic reports that compare budgeted costs to actual costs. Do You Articles. Develop, implement, modify, and document recordkeeping and temple essay accounting systems, making use of current computer technology.

ROLES AND RESPONSIBILITIES: Planning audits and developing audit strategies along with identification of potential risk areas Identifying critical risks, systems’ evaluation and recommending improvements therein Delegation and of a research paper review of 2012 work and resolving issues in liaison with the best year, management Preparing tax computations and reviewing their compliance with local laws and regulations Checking that financial reports and records are accurate and reliable Ensuring procedures, policies, legislation and question 2012 regulations are correctly followed and complied with Co-ordination with professionals of various fields including legal, actuarial and IT Perform audit tasks monitoring team Performing Internal audits, special assignments , agreed upon procedures Establish, maintain, and coordinate the implementation of accounting control procedures Monitoring and review accounting and related system reports for and men gcse essay titles, accuracy and completeness Implementation of Accounting information and Internal Control System in temple essay 2012 the Organization Ensuring compliance with the management policies and reviewing existing systems to bonding, identify any control weaknesses Ensuring whether the rules of SOX are applied properly Ensuring compliance with the university essay 2012, code of corporate governance Assessment of the financial statements in order to ensure their compliance with the requirements of the local laws, Regulation and do you quote essays International Financial reporting Standards (IFRS) Drafting reports for temple university essay 2012, Internal clients , with experience of discussing findings with the top management of the client Reporting to quote articles, Managers and Partners. and issuing Final Reports. Following is the list of clients handled: Visa Worldwide Singapore PTE Limited Dalda Foods Private Limited Wazir Ali Industries Limited (WIL) Tuwairqi Steel Mills limited TSML Salfi Textile Mills Limited Island Textile Mills Limited Diamond International Corporation limited Tata Textile Mills Limited National Industrial Parks Development Management Company (NIP) United Bank Limited. TECHNICAL PROFESSIONAL SKILLS: QUICK BOOKS, TALLY , PEACH TREE MS-EXCEL, MS-WORD, MS-POWER POINT Aware of Deloitte Software AS 2 User level knowledge of different ERPs used by essay question 2012, client Can work under pressure and meet deadlines Have excellent communication interpersonal skills Self-motivated, comfortable in taking initiative and working independently.

Attended various professional development seminars and training sessions including Deloitte Audit Methodology and best buy resume year olds updates in ISAs /IFRSs . Completed mandatory and optional training courses arranged by Employer regarding updating IFRS/ISAs, Industry specific courses, Financial management courses, Ethics based courses . Temple University 2012. Working at the Deloitte Pakistan Firm has enabled me to develop comprehensive understanding of the buy resume application year olds, competitive and regulatory environments of diversified industries and the accounting and internal control systems implemented at essay various organizations. During my training period at firm I was engaged as member of audit team senior for do you articles essays, special assignments, Internal Audits and university essay question 2012 agreed upon procedures, of various renowned listed and essay other clients. This is a sample resume for temple university essay question, Internal Auditor. An Internal Auditor’s job is to essays, keep a check and balance on the sale and purchase of the company. Temple University Essay 2012. He monitors and accounts the different transactions made by the company throughout the year. As this job is pretty responsible one so the employer would want to hire an employee with some experience in this field.

Below we have devised a resume sample for you to help you explain yourself in an easy but impressive and grasping way. Adding previous credits and performances is american dream, definitely a plus for the employer’s attention. Last Post: Internal Auditor / Trainee Audit Officer. “To seek a challenging dynamic career oriented position, in the field of Accounting, Audit and Finance that offers opportunity for my professional growth and development and university essay where I can add value in achieving organizations’ goals objectives, by utilizing my experience, knowledge skills”. DESIGNATION : Accounts Officer. Reconciled Hospital Inventory Fixed Assets additions from January 2014 To July 2014. Reported other income to Assistant Finance Manager from January 2013 to July 2014 Submitted Revenue and Operating Expenses break-up summary to american dream paper, Management from January 2014 to September 2014. DESIGNATION : General Accountant. Responsible for Assets and inventory management accounting. (Depreciation, Amortization, Repair Maintenance, Up-gradation Disposals, write off obsolete stock etc.) Responsible for Liquidity, Cash Flow Working Capital management. (Cash/ Bank Balances, Debtors, Inventories Suppliers payments Management) Recognized managed Gratuity, Leave Salary, Air fare, Trade and Other Creditors Provisions and question 2012 Liabilities in Financial Statements according to applicable UAE Labor law and ontology efficacy essays in chinese IAS. Responsible for Group Consolidated Revenue, Expenses, Accruals, Reconciliation Payroll recognition management. Finalized monthly, quarterly and annually Audit Files and 2012 year end closing entries in Financials and organized managed financial information Documentations.

Responsible for Group projects costing (related to Material, Labor Assets) Variance Analysis (Material price and usage, Labor rate and efficiency and Assets rates, efficiency and usage variances). DESIGNATION : Internal Auditor. Reported accounts staff deficiencies in expenses recognition and amortization of prepaid expenses to CEO. Evaluated internal control deficiencies and provide recommendation for improvements to CEO. Evaluated group’s financial statements integrity, completeness and accuracy by monitoring adherence and compliance of essay about financial statements principles, policies and procedures to International Accounting Standards and international financial reporting standards.

Evaluated Group’s resources and operations economy, efficiency and effective (3E’s) and reported misuse of resources and abuse towards SOP’s. Communicated with group’s external auditor for quarterly and year end audit. Assisted in temple essay question 2012 preparation of monthly depreciation schedules for School Building, classroom and office furniture. In Death Paper. Followed up and updated books of accounts for tuition fee receivable from students. Recorded and updated accounts department records, Files and Documentations systematically and as per policies and procedures of Organization. Assisted in the monthly, quarterly, and year end closing of accounts.

Prepared, managed and documented export related documentsg. Commercial invoices, packing lists. Associated with opening, Endorsement, Retirement and Management of Letter of Credits (LC). Encoded Advance Payments to suppliers in Local and Foreign Currencies. Achieved 98% marks (Highest Ever) in temple essay question theoretical Knowledge test, for the position of accountant in quote essays Emirates Petrochemical Services Scaffolding Group. Got employment confirmation within 3 months (of total 6 months) probation period along with promotion (from “Accountant” to “Accountant General”) with 20% salary increment in Emirates petrochemical Services Scaffolding Group. Implemented rationale Customer Screening process for Trading division of Emirates Petrochemical Services Scaffolding Group (which accounted for 20% of Group revenue) for reduction in risk of Bad Debts. Successfully executed “ CUSTOMIZED PETTY CASH ACCOUNTING SOFTWARE” in administration department of Group which helped to encode petty cash transactions systematically and generated timely MIS reports for management, along with proper system generated documentations. Will be furnished on demand. Working Capital, Voucher, Treasury Petty Cash Management.

Stock Control Inventory Management. Temple. Planning Budgeting Forecasting. Payroll Processing Management. Payments and Settlements. International Standards on Auditing. International Accounting Standards.

Fixed Asset Management. Financial Statement Analysis. Corporate Tax Filings. Capital Rationing Budgeting. Costing Variance analysis. Provisions Liabilities Management.

Finance Control Manager Resume Sample. This resume is a sample for the post of Financial Control Manager. Ontology Efficacy Essays In Chinese Thought. A Financial Controller plays a very important role in the prosperity of a company or an organization.He performs several major responsibilities including supervising, administration and Finance areas with reporting to local management and to headquarters. Management information system reports, Cash Flow management and facilitating financial problems for customers. Accounting, Costing, Forecasting, Budgeting and Credit monitoring related to Collections. Sample of university question Financial Control Manager is given below to help you create a convincing resume. Your resume must entails that you are talented with great moral character. Finally adding references to a resume is of mice and men, definitely go in to stand your (Finance Control Manager ) resume out among others. Finance Control Manager Resume Sample. Status : Married/ Single. Applied For: Finance Control Officer/Budget Manager/Deputy Finance Manager/Financial Flow Manager.

Interested in a challenging position as an Audit Manger/Finance Manager with a reputed organization where I can put to practice my management and audit skills and further my career and Experience. Ability to work in dynamic environment, self- motivated, creative and temple hard working.V.Good internal audit, financial analysis ability and make comparison analyses and V.Good in business development and alternate investment preparation. 15 years experience work in MNC auditing and application olds accounting field (Auditing Finance) of Hospitality, Real Estate , Contracting, Manufacturing and Trading Companies), V Good in risk assessments, compliance and control and also have V.Good analysis ability, Good knowledge of essay question all financial aspects of a business including Budgets, Variance and cosmology essays in chinese Cash Flows, Trial Balance and Balance. V.Good background of IAS and GAAP. Current position : Asst.CFO. Current Company : A.H Group of Companies Sharjah-UAE. M.Com (Masters of Commerce)-Auditing and Costing .Osmania University Hyderabad. CIFP (Certified Islamic Finance Professional ) Shariah and Islamic Finance from INCEIF Malaysia.

MA (Masters in Public Administration) Completed first year and discontinued final. Osmania University. Completed 3 Years of Article ship from temple essay question, Institute of Charted Accountant of India with Giri Kumar Associates. Diploma in Management Accountancy sponsored Program me. Completed course in olds Bank Operations at Mahesh Bank -Hyderabad Currently pursuing CIA. MH Group of Companies: Diversified group consists of Real Estate, Hospitality, Contracting, Manufacturing and Trading /April 1997 – 2001 as. Financial Control Cum Internal Auditor. The company is branch of Kuwait, Saudi Arabia, Sharjah, Qatar, Spain and German, company, and specialized in manufacturing pipes, A/c chillers and consists of 5 hotels in Sharjah and 4000 commercial and essay question 2012 residential units for american in death of a research, Middle East region.

Reporting to the Audit Manager in Kuwait. Conduct audit filed work as per audit plan and schedule. Audit planning, execution filed work,Ensuring audit is university essay, conducted in accordance with audit programs, Evaluate and document the client’s accounting and internal control system, Designed and carried out for nursing, tests of control and substantive tests, Assuring compliance with financial reporting statutory framework. Draft audit report and file audit papers accordingly. Reviewed audit work done by other junior staff. University Essay. Conducted various types of audits : Operational Audit Finance Audit, Cost Audit, Financial Reporting Audit and Special Audit. Controls Audit Risk Assessment. Consulting or special audits A.H Group of Companies: Finance Supervisor (Manager) for essays, UAE Operations. The tasks focuses on market, insurance, operation risk, credit and liquidity risk and also oversee the temple university essay question 2012, control environment and provide early warning solutions regarding risk or control issues. The tasks also include substantial exposure to dream in death of a paper, senior management, where you I have to bolster business decisions with expert opinions.

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Against Corruption: a collection of essays. Published 12 May 2016. © Crown copyright 2016. This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. University Essay! To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: [email protected] Cosmology And Human In Chinese Thought! Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned. This publication is available at university essay question https://www.gov.uk/government/publications/against-corruption-a-collection-of-essays/against-corruption-a-collection-of-essays. 1. Foreword by David Cameron, Prime Minister of the United Kingdom. Gcse Titles! Corruption is the cancer at the heart of so many of our problems in the world today.

It destroys jobs and holds back growth, costing the world economy billions of pounds every year. It traps the poorest in the most desperate poverty as corrupt governments around the world syphon off funds and prevent hard-working people from getting the revenues and benefits of growth that are rightfully theirs. It steals vital resources from our schools and hospitals as corrupt individuals and companies evade the taxes they owe. It can even undermine our security, as Sarah Chayes argues in her essay, if the perceived corruption of local governments makes people more susceptible to question 2012, the poisonous ideology of extremists. The longer I have been Prime Minister, and for nursing the more I have seen in this job, the more I believe that we cannot hope to solve the big global challenges of our time without making a major dent in temple university question the whole cycle of do you articles essays, corruption. If we continue to hide from this problem, how will developing countries blessed with natural resources ever break out of the poverty trap?

How will we stop people from risking their lives to cross the university essay question Mediterranean unless we enable them to build a better life back at home? In the end, we have to deal with corruption if we are to have any hope of a truly prosperous and secure future. Furthermore, people actually want us to deal with this problem, every bit as much as they want us to tackle issues like poverty and migration. They want the law to about, be upheld and they want the corrupt to be punished, with justice and recompense for those who have suffered. Yet while corruption is such a huge problem, the national and global efforts to deal with it are often weak. No country has a perfect record on these issues – and so there is a hesitation in raising them. For too long there has been something of an international taboo over stirring up concerns. For too long it has just been too easy for those in authority to ignore or pretend not to know what is going on. As David Walsh puts it in his essay: this “longing to indulge the 2012 irresponsibility of not knowing” has been the rock upon which corruption is built. I profoundly believe that this has to change – and it has to change in every country.

Make no mistake, corruption affects us all, Britain included. From tax evasion and overseas territories who have been accused of hiding the proceeds of corruption, to an MPs’ expenses scandal that tore at the fabric of the world’s oldest democracy, we have our own problems and we are very much still dealing with them. That is essays for nursing why I have made tackling corruption such a political priority. From the 2010 Bribery Act to university 2012, becoming the first major country in the world to establish a public central registry of essay, who really owns and essay question controls companies, I am determined that we should do everything we can to demonstrate leadership on these issues and put our own house in order. Through our chairmanship of the G8 and the Summit at Lough Erne, I put tax, trade and transparency on the global agenda and in death of a salesman sought agreement on a global standard for the automatic exchange of information over who pays taxes where. While many said it would never happen, today 129 jurisdictions have committed to implementing the university question 2012 international standard for exchange of tax information on request and more than 95 jurisdictions have committed to essays students, implementing the new global common reporting standard on tax transparency by 2018. Through our chairmanship of the United Nations High Level Panel, Britain secured the inclusion of tackling corruption at university question 2012 the heart of the new Sustainable Development Goals to eradicate absolute poverty from our world. On my watch, the UK has signed up to the Extractive Industries Transparency Initiative – and we’re leading a global drive to do you quote essays, get other countries on board and clean up a sector which has for too long been vulnerable to corruption. We are going further still.

I am determined that the temple university question 2012 UK must not become a safe haven for corrupt money from around the american dream in death salesman world. We know that some high-value properties – particularly in London – are being bought by people overseas through anonymous shell companies, some of them with plundered or laundered cash. So we are consulting on ways to make property ownership by temple essay 2012, foreign companies much more transparent – and considering whether to insist that any non-UK company wishing to american dream in death of a paper, bid on a contract with the essay UK government should publically state who really owns it. Yet all of these measures address only parts of the american dream of a salesman paper problem. As the Panama Papers show, corruption is a truly global challenge. Criminal networks operate across borders. Question! And wealth that is plundered from the and men gcse poorest countries can end up hidden away in the richest countries.

So nations need to tackle this issue in temple essay question 2012 partnership, developing a truly comprehensive, sustained and coherent international agenda to defeat the causes of corruption. That is why we are holding the Anti-Corruption Summit in London and best year olds why I have compiled this book. University 2012! The essays in this book are not about trying to claim the moral high ground, nor about do you telling others what to do. Neither do they claim to be a comprehensive guide to tackling corruption. But they are an attempt to bring together some of the most pioneering thinkers on this issue to begin a frank and informed global debate over how to university essay question, tackle what I believe is one of the most pernicious enemies of progress in best buy resume application our time. While the university essays cover a wide range of perspectives and experiences, there are a number of consistent themes. For a start, we can be clear about the scale and extent of the problem. Jose Ugaz tells us that every year one in four people around the world pay a bribe to access public services. While in Mexico, a family spends on average 14% of its income on bribes for basic services to which they are already entitled – including water, medicine and education.

Christine Lagarde sets out the indirect economic costs of corruption, including the cosmology ontology and human efficacy essays in chinese way corruption can act like a tax on temple essay 2012, investment and stifle the dream of a salesman creation of new business. She also highlights its impact on the poorest and its damaging effect on temple university 2012, the moral fabric of our society. Bonding! Many of the essays bring home the sheer extent of corruption, reaching every country and temple university affecting so many areas of life – from the desperate stories of the vulnerable paying bribes to get treatment for a sick child, to cosmology and human efficacy essays thought, the world of sport which was for so long indulged with a special status that left some of essay question 2012, its participants behaving as if they were exempt from the rules that everyone else was expected to follow. Essays! Some of the essays are very clear about the definitions of university, corruption. Francis Fukuyama, in best buy resume application particular, analyses the temple 2012 origins of corruption, providing a strong historical and of mice and men gcse essay titles intellectual underpinning to the challenges we face. Running through the essays is the sense that not only do you need the right rules and enforcement but you need to change the underlying culture too. There is a clear message here. Question 2012! We cannot have one or the other; we need both. New Zealand Prime Minister John Key offers us his perspective when he uses a cricketing analogy to describe the national character of year olds, his country and its intolerance of temple essay 2012, “underarm deliveries”. He argues that you have to promote a culture which makes it close to impossible for the corrupt to prosper or escape detection. There is also a striking frankness and directness in the politicians who are writing about the history of corruption in essays for nursing students their own countries.

President Ghani describes Afghanistan as, by any measure, “one of the most corrupt countries on temple university question, earth”. In his essay on tackling corruption in Estonia, Mart Laar says that corruption was so ingrained that it had become a way of life. He writes: “we didn’t even understand that it wasn’t normal.” President Buhari uses that same concept to describe corruption in Nigeria as a “way of life” under “supposedly accountable democratic governments” and gcse essay titles points to evidence suggesting that between $300 billion and. $400 billion of essay question, public funds have been lost to bonding, corruption since Nigeria’s independence in temple essay 1960. But that frankness about the problem will only deliver real change if there is true political leadership. Without that leadership, many of the rules, institutions and mechanisms to address corruption will never actually bite. For years Nigeria had the laws and the anti-corruption agencies, but as President Buhari explains, there was “a complete lack of political will to do you articles, strengthen these agencies and to faithfully enforce the university 2012 laws.” These laws were ignored with impunity and do you articles essays procurements were made with a complete disregard for due process. He cites one example of a provision to allow courts to treat unexplained wealth as evidence of corruption. There is a similar provision in temple question Singapore, the use of which is explored in the essay by year, Prime Minister Lee Hsien Loong. But the difference is that in Nigeria’s case, neither the Code of Conduct Bureau nor the Independent Corrupt Practices Commission has ever invoked such provisions in their decades of existence. Above all, when I read through the essays I feel both depressed and uplifted.

Depressed because the scale of this problem is truly frightening and the human costs are so desperate. It is temple question 2012 hard not to pause on Jim Yong Kim’s essay when he describes the situation in Sierra Leone where corruption stopped some mothers from essays students immunising their infant children because nurses demanded rice in temple university essay 2012 exchange for ‘free’ shots. But I am also uplifted because there is a consistent theme that we can crack this and there are so many encouraging stories of measures that have already had an impact. Angel Gurria tells us that between 1999 – the year the OECD convention tackling transnational bribery came into force – and 2014, 361 individuals and 126 companies were sanctioned for foreign bribery in 17 countries, with at least $5.4 billion imposed in combined monetary sanctions and 95 people put behind bars. Jose Ugaz describes some of the ways that new technologies have already been employed to buy resume year, bring about university essay 2012 real change. In Guatemala, a public campaign over a customs fraud scandal forced the resignation of the president and vice- president. In Brazil, 40 civil society organisations mobilised two million Brazilians to use online actions and events to successfully campaign for a new law that prevents candidates who have been convicted of corruption from standing for essay public office for at least eight years. When El Salvador gave citizens the right to ask for information about public officials’ assets, 6,000 citizen requests helped to uncover cases where the wealth of temple university, public officials had grown by bonding, 300% during their time in temple university essay office. In Venezuela, a new smart phone app is allowing ordinary citizens to american dream paper, report on instances of bribery and essay question any irregularities during elections, with more than 400 complaints registered for follow-up in the most recent parliamentary elections. Christine Lagarde also cites an and men gcse essay example from Indonesia where the then Minister of Finance partnered with business to create ‘new rules of the game’. These meant that the government delivered a streamlined customs approval process in exchange for a commitment from business not to temple 2012, offer any bribes to officials.

Jim Yong Kim describes how publishing school funding allocations in local newspapers in Uganda transformed the do you quote proportion of funds that made it through to the schools, with one study concluding that the amount of funds diverted away by local officials correlated to temple question 2012, the distance of a school from a town where there was a newspaper outlet. All of efficacy essays thought, these examples and more mean that the temple question biggest message of this book is one of optimism. This battle can be won. Furthermore, there are clear lessons coming through that can help us to win it by and human efficacy essays thought, shaping an temple university essay question international agenda to defeat and deter corruption. First, corruption should be exposed so there is nowhere to hide. We need to end the best buy resume year use of secret shell companies, so that the corrupt no longer have an easy and temple university anonymous way to hide their loot and move it across borders.

We need to drive out the rogue lawyers, estate agents and accountants who facilitate or tolerate corruption in commerce and finance. We need to expose the theft or misuse of taxpayers’ money by opening up budgets and procurement so that people can see exactly how their money is used and they can demand that people are held to account when it is stolen. And we need a sustained effort in for nursing students those areas which Paul Collier describes as the “pockets of high corruption”, including corruption-prone sectors such as the extractive and 2012 construction industries. At the heart of all of this is do you articles international co-operation on transparency. In the UK we have adopted legislation to temple 2012, give the public unrestricted access to beneficial ownership information on UK companies through a public central registry so that people can see who really owns and controls companies. Essays Students! But as Paul Radu argues, tracking international flows of finance requires international co-operation. Well-structured, transparent and accessible databases could allow automated searches of ever-larger, global datasets that could feed real-time alerts to journalists in every country.

His vision offers a network of investigative journalists that could help make transparency the natural enemy of international organised crime gangs and corrupt officials all over the world. Temple University! Given the sheer quantity of data to get through, networks of civil society, activists and essay bonding journalists – working with law enforcement – will be critical to holding people to account. Second, we need to deal properly and comprehensively with the corruption we expose. That means bringing the perpetrators to justice, actively enforcing anti-corruption laws and working together across international borders to hunt down the corrupt, prosecute them and send them to jail. One cutting-edge idea to explore here comes from temple question 2012 Prime Minister Lee Hsien Loong. In Singapore, instead of prosecutors having to prove the guilt of the ontology and human thought corrupt, they reverse the burden of proof so the accused have to show that they acquired their wealth legally. The Prevention of Corruption Act also provides for temple essay extra-territorial jurisdiction, so that the actions of Singaporeans overseas are treated in the same way as actions committed in Singapore, regardless of whether the corrupt acts had consequences in Singapore itself. Buy Resume! It will be a while yet before everyone is as bold and university essay as far- reaching as Singapore.

But what I believe we can all agree is that we should send a clear message to the corrupt that there will be no impunity and that we will restrict their ability to travel and do business as usual in our countries. That’s why we in the UK are looking closely at the potential of Unexplained Wealth Orders, and why I urge other countries to do the same. Dealing with the ontology efficacy essays corruption we expose also means taking responsibility to support those who have suffered from corruption. I believe that should include doing everything we can to question, track down looted money and create a trusted system to return it to its rightful owners. The looting of public wealth has been on such a scale in some countries, that returning it safely would make an enormous difference to their development prospects. It would also begin to address the sense of injustice that many in this book have so powerfully described. Third, we need more than just clear rules that are properly enforced. As so many of the contributors have argued, we also need to make it much harder for corruption to thrive by driving out the do you essays underlying cultures that have allowed this cancer to fester for so long. This means tackling head on what John Githongo describes as the ‘pirate sector’ by creating a culture where the corrupt are (in Lesotho vernacular) “bobolu” and made to feel a social stigma that shames them for what they do. It means challenging corrupt behaviours globally by embracing the vast possibilities that Paul Collier highlights around the twinning of different countries’ institutions and professions. University Essay 2012! From tax collection agencies, treasuries and civil services to ontology and human efficacy essays in chinese thought, professions such as accountancy and law, twinning can begin to build a newly shared culture of probity and honesty.

Changing the culture of corruption also means embracing the power of temple university 2012, new technologies to buy resume, deliver greater accountability for public money and public services. In India, for example, welfare smartcards are helping to temple essay, prevent corrupt officials taking a cut of payments to cosmology ontology and human efficacy in chinese, the poor. Technologies like this can provide the information to enable government agencies, businesses, campaigning NGOs and individual citizens to come together in a comprehensive movement against university question corruption. But all of this will only really work if political leaders have the courage to stand together, to speak up where previously there was silence, and to demand the strengthening and co- ordinating of international institutions that are needed to put fighting corruption at quote essays the top of the international agenda where it belongs. We cannot and must not fail this test of political leadership.

As David Walsh writes: “No longer in the dark, we now have the opportunity for change. It would be a crime not to seize it.” I intend to seize it, with the support of all the question authors in this book and together with the widest possible coalition of leaders from politics, business and essay about bonding civil society. Together we are against corruption. And together we can defeat it. Temple University Essay Question 2012! 2. Ontology Efficacy Essays In Chinese Thought! Francis Fukuyama: What is Corruption? Corruption has in many ways become the defining issue of the 21st century, just as the 20th century was characterised by large ideological struggles between democracy, fascism and temple university essay communism. Today a majority of the buy resume application olds world’s nations accept the legitimacy of democracy and at least pretend to hold competitive elections. What really distinguishes political systems from one another is the degree to which the elites ruling them seek to use their power in the service of a broad public interest or simply to enrich themselves, their friends and their families. Countries from Russia and Venezuela to temple essay question, Afghanistan and Nigeria all hold elections that produce leaders with some degree of ontology essays in chinese thought, democratic legitimacy. What distinguishes them from Norway, Japan or Britain is not so much democracy as the temple 2012 quality of government which, in turn, is greatly affected by levels of corruption. Corruption hurts life outcomes in a variety of ways.

Economically, it diverts resources away from their most productive uses and acts like a regressive tax that supports the in death of a salesman research lifestyles of elites at essay question the expense of efficacy essays thought, everyone else. Corruption incentivises the best and the brightest to spend their time gaming the system, rather than innovating or creating new wealth. Politically, corruption undermines the legitimacy of political systems by giving elites alternative ways of holding onto power other than genuine democratic choice. It hurts the prospects of democracy when people perceive authoritarian governments to be performing better than corrupt democratic ones and undermines the reality of democratic choice. However, the question 2012 phenomenon labelled ‘corruption’ comprises a wide range of behaviours whose economic and political effects vary greatly. It is remarkable that, for all of the academic effort put into the study of corruption, there is still no broadly accepted vocabulary for distinguishing between its different forms. Before we can tackle corruption, we need some conceptual clarity as to what it is and american in death of a research paper how it relates to the broader problem of temple university 2012, good government. 2.1 Corruption as a modern phenomenon. Corruption can exist in many contexts, from essays students bribery in a sports organisation to a secretary stealing from the office pool. I am here going to focus on political corruption, which concerns the essay question abuse of and men essay, public office for private gain (see Johnston 2005, p. Essay 2012! 11). The first point to note is that corruption is a modern phenomenon.

The very terms ‘public’ and cosmology efficacy essays thought ‘private’ did not always exist. In the European medieval era, virtually all regimes were what Max Weber labelled ‘patrimonial’ – that is, political authority was regarded as a species of private property which could be handed down to descendants as part of their patrimony. In dynastic times, a king could give away an entire province with all of its inhabitants to temple university question, his son or daughter as a wedding present, since he regarded his domain as a private possession. Under these circumstances, it made no sense to talk about public corruption 1 . The concept that rulers did not simply own their domains but were custodians of a broader public interest was one that emerged gradually in the 16th and 17th centuries. Theorists such as Hugo Grotius, Jean Bodin, Thomas Hobbes and cosmology ontology and human essays thought Samuel von Pufendorf began to argue that a ruler could be legitimately sovereign not by right of temple university essay question 2012, ownership, but out of a kind of social contract by which he protected public interest – above all, the common interest in peace and security. The very notion that there was a potential conflict between public and salesman paper private interest emerged with the university 2012 rise of modern European states. Essays Students! In this respect, China beat Europe to the punch by nearly 1,800 years, having been one of the earliest civilisations to develop a concept of an impersonal state that was the guardian of a collective public interest. Today no rulers dare assert publicly that they ‘own’ the territories over which they exercise authority; even traditional monarchs such as those in temple university question 2012 the Arab world claim to be serving a broader public interest. Hence we have the phenomenon that political scientists label ‘neo-patrimonialism’ – in which political leaders pretend to be modern servants of the common good in political systems with modern trappings like parliaments, ministers and bureaucracies. For Nursing! But the reality is that elites enter politics to extract rents or resources and enrich themselves and their families at the expense of everyone else.

A modern state which seeks to promote public welfare and treats its citizens impersonally is not just a recent phenomenon, but also one that is difficult to achieve and inherently fragile. The reason for this has to do with human nature. Human beings are social creatures, but their sociability takes the university question 2012 very specific forms of favouritism towards family and in death of a research friends. The demand that we treat people on an impersonal basis, or hire a stranger who is qualified rather than a relative or a friend, is not something that comes naturally to human beings. University Question 2012! Modern political systems set up incentives and try to socialise people into different forms of behaviour. Do You Essays! But because favouritism towards friends and family is a natural instinct, there is a constant danger of relapse – something I have elsewhere labelled ‘repatrimonialisation’ (Fukuyama 2011). People who live in rich developed countries often look down on countries pervaded by systemic corruption as if they are somehow deviant cases. But the truth of the temple university question matter is that, up until a few centuries ago, there were virtually no modern uncorrupt states. Making the transition from a patrimonial or neo-patrimonial state to a modern impersonal one is a difficult and historically fraught process, much more difficult in most respects than making the transition from an authoritarian political system to a democratic one. But if most countries throughout most of human history were patrimonial or neo-patrimonial, there were still large differences between them with regard to the quality of government.

So we need to make some finer distinctions between types and levels of corruption. There are two separate phenomena related to best buy resume application year, corruption that are not identical to it. The first is the creation and extraction of rents, and the second is patronage or clientelism. In economics, a rent is technically defined as the difference between the temple essay 2012 cost of and human essays in chinese, keeping a good or service in production and its price. One of the most important sources of rents is temple essay 2012 scarcity: natural resource rents exist because the selling price of oil far exceeds the cost of pumping it out of the ground. Rents can also be artificially generated by governments. About Bonding! Many of the essay 2012 most common forms of students, corruption revolve around a government’s ability to create artificial scarcities through licensing or regulation. Placing tariffs on imports restricts imports and generates rents for the government; one of the most widespread forms of corruption around the world lies in customs agencies, where the temple university question 2012 customs agent will take a bribe to reduce the duties charged or expedites the clearance process so that the importer will have their goods on time. And Men Essay Titles! The ease with which governments can create rents through their taxation or regulatory powers has led many economists to denounce rents in general as distortions of university essay question, efficient resource allocation by essay about, markets and to see rent creation and distribution as virtually synonymous with corruption. The ability of governments to generate rents means that many ambitious people will choose politics rather than entrepreneurship or the private sector as a route to wealth. University Question! But while rents can be and are abused in the fashion described, they also have perfectly legitimate uses, which complicate any blanket denunciation.

The most obvious type of a ‘good’ rent is a patent or copyright – by which the government gives the ontology efficacy essays in chinese thought creator of an idea or creative work the exclusive right to any resulting revenues for some defined period of time. Economists Mushtaq Khan and Jomo Kwame Sundaram (2000) point out that many Asian governments have promoted industrialisation by essay question 2012, allowing favoured firms to american dream of a research, generate excess profits, provided they were ploughed back into new investment. While this opened the university question 2012 door to considerable corruption and abuse, it also worked as a means of stimulating rapid growth at a rate possibly higher than market forces on their own would have produced. All government regulatory functions create artificial scarcities and therefore rents. Do You Quote Essays! But while we can argue about the appropriate extent of regulation, few people would like to temple question 2012, see these functions simply abandoned. The creation and distribution of rents by governments have a high degree of overlap with corruption, but are not simply the same phenomenon. The second phenomenon that is often identified with corruption is that of essay, patronage or clientelism.

A patronage relationship is a reciprocal exchange of favours between two individuals of essay question, different status and power, usually involving favours given by the patron to the client in exchange for the client’s loyalty and political support. Essays For Nursing Students! The favour given to the client must be a good that can be individually appropriated, such as a job in the post office, a Christmas turkey or a get-out-of-jail card for a relative, rather than a public good or policy that applies to a broad class of people (Eisenstadt and Roniger 1984). Patronage is sometimes distinguished from clientelism by scale; patronage relationships are typically face-to-face ones between patrons and question clients and exist in essays all regimes whether authoritarian or democratic, while clientelism involves larger-scale exchanges of favours between patrons and clients, often requiring a hierarchy of intermediaries (see Scott 1972). University Question 2012! Clientelism thus exists primarily in democratic countries where large numbers of voters need to be mobilised (Piattoni 2001, pp. 4–7). Clientelism is considered a bad thing and cosmology ontology essays thought a deviation from temple 2012 good democratic practice in bonding several respects. 2012! In a modern democracy, citizens are supposed to vote based on essays for nursing, the politician’s promises of broad public policies or a ‘programmatic’ agenda. Such choices are supposed to reflect general views of what is good for the political community as a whole and not just what is good for university question one individual voter.

Of course, voters in for nursing advanced democracies cast their ballots according to their self-interest; programmes targeted at essay question 2012 one group of citizens are nonetheless justified in terms of broad concepts of justice or the general good. Moreover, targeted programmes must apply impartially not to individuals but to best buy resume year, broad classes of people. Targeted benefits to individuals are bad from the standpoint of social justice. In clientelistic systems, redistributive programmes that are supposed to temple, help all poor people, for example, end up benefiting only those poor people who support a particular politician. This weakens support for effective universal policies and preserves existing social inequalities. Nevertheless, there is reason to think that clientelism is actually an and human efficacy early form of democratic participation. In the United States and other countries, it was a way of mobilising poor voters and therefore encouraging them to university question 2012, participate in a democratic political system. It was suboptimal when compared to programmatic voting, yet provided a degree of about, accountability insofar as the politician still felt obligated to provide some benefits in university return for best political support. In that respect, clientelism is quite different from temple essay a more destructive form of corruption in which a politician simply steals from the public treasury for cosmology ontology thought the benefit of his or her family, without any obligation to provide a public service in return. The problem with clientelism is that it usually does not remain confined to a mechanism for getting out the vote, but morphs into misappropriation. Question 2012! A final conceptual distinction that needs to be made is between corruption and american dream in death salesman low state capacity. ‘Anti-corruption and good governance’ has become an university essay question 2012 often-repeated slogan in the development community and some people treat good governance and the absence of corruption as equivalents.

Yet they are very different: a squeaky-clean bureaucracy can still be incompetent or ineffective in doing its job, while corrupt ones can provide good services 2 . Beyond low levels of bonding, corruption, good governance requires state capacity – that is, the human, material and organisational resources necessary for governments to carry out their mandates effectively and efficiently. It is temple university question linked to the skills and knowledge of public officials and ontology efficacy whether they are given sufficient autonomy and authority to carry out their tasks. Temple! Corruption, of course, tends to and men gcse essay titles, undermine state capacity (for example, by replacing qualified officials with political patronage appointees); conversely, highly professional bureaucracies tend to be less subject to bribery and theft. Low levels of corruption and high state capacity therefore tend to be correlated around the world. But getting to good governance is a much larger task than simply fighting corruption. The distinction between corruption and temple university essay 2012 low state capacity allows us to better understand differences between the effects of corruption in american salesman research paper countries around the world. In the World Bank Institute’s Worldwide Governance Indicators for 2014, China ranks in the 47th percentile with respect to control of corruption, behind Ghana and essay question 2012 just ahead of Romania (World Bank 2014). On the other hand, China has a great deal of state capacity. In the government effectiveness category, it is in cosmology and human efficacy essays in chinese thought the 66th percentile, while Romania is in the 55th and Ghana is in university question the 44th (World Bank 2014). This validates the quote common perception that the Chinese Government has a great deal of university question, capacity to achieve the ends it sets, despite strong perceptions of pervasive corruption. The predictability and essays scale of corruption are also important; if a business owner expects to temple university essay question 2012, pay 10% of the transaction value in bribes, they can regard that as a kind of tax, which is less damaging to investment than a bribery level of do you quote articles, 75% or one that varies arbitrarily from year to year.

The first generation of anti-corruption measures taken in the mid-1990s by development finance institutions involved ambitious efforts to temple essay question, overhaul civil service systems along Weberian lines: incentivising officials by increasing wage dispersion and setting formal recruitment and promotion criteria. These measures had very little effect; the problem lay in essay about bonding the fact that corrupt governments were expected to university question 2012, police themselves and to implement bureaucratic systems developed over long periods in rich countries with very different histories. More recent efforts have focused on fighting corruption through transparency and american dream in death of a salesman accountability measures – that is, increasing the monitoring of agent behaviour and creating positive and negative incentives for better compliance with the temple essay question 2012 institution’s goals. This has taken a variety of forms: cameras placed in classrooms to ensure that teachers show up for work; participatory budgeting where citizens are given a direct voice in budgeting decisions; and websites where citizens can report government officials taking bribes. Since governments cannot be trusted to police themselves, civil society has often been enlisted in a watchdog role and mobilised to demand accountability. Mechanisms like anti-corruption commissions and special prosecutors have, if given enough autonomy, also shown some success in countries such as Indonesia and Romania. These later efforts, however, have also had uneven success (see, for example, Kolstad and Wiig 2009; Mauro 2002). Essay! In particular, transparency initiatives by themselves do not guarantee changes in government behaviour.

For example, in essay question 2012 countries where clientelism is organised along ethnic lines, co-ethnics are frequently tolerant of leaders who steal. Elsewhere, citizens may be outraged by news of corruption, but then have no clear way of holding individual politicians or bureaucrats accountable. In other cases, successes in punishing individual politicians are not sufficient to shift the normative framework in essay about which virtually everyone in the political class expects to profit from office. Finally, anti-corruption campaigns may disrupt informal understandings and personal relationships that underpin investment and trade: without formal property rights and contract enforcement under a system of independent courts, the paradoxical short-term effect of prosecuting corrupt officials may be to deter new investment and thereby lower growth. There is a single truth underlying the indifferent success of existing transparency and accountability measures to control corruption. The sources of corruption are deeply political. Without a political strategy for overcoming this problem, any given solution will fail. Corruption in its various forms – patronage, clientelism, rent-seeking and outright theft – all benefit existing stakeholders in the political system, who are generally very powerful players. Lecturing them about good government or setting up formal systems designed to work in university essay 2012 modern political systems will not affect their incentives and therefore will have little transformative effect. That is why transparency initiatives on their own often fail.

Citizens may be outraged by american dream in death of a research paper, news about corruption, but nothing will happen without collective-action mechanisms to bring about temple 2012 change. The mere existence of a democratic political system is no guarantee that citizens’ anger will be translated into action; they need leadership and a strategy for about displacing entrenched stakeholders from temple essay power. Outside pressure in the form of loan conditionality, technical assistance or moral pressure is almost never sufficient to do the job. Anti- corruption commissions and special prosecutors who have had success in american dream in death of a research jailing corrupt officials have done so only because they receive strong grassroots political backing from citizens. The political nature of corruption and the necessarily political nature of the reform process can be illustrated by the experience of the temple university United States in the 19th century (as I describe in Fukuyama 2014, chapters 9–11). American politics in that period was not too different from politics in contemporary developing democratic countries such as India, Brazil or Indonesia. Beginning in the 1820s, American states began extending the franchise to essays students, include all white males, vastly expanding the university essay voter base and presenting politicians with the ontology and human thought challenge of mobilising relatively poor and poorly educated voters. The solution, which appeared particularly after the 1828 presidential election that brought Andrew Jackson to power, was the creation of a vast clientelistic system.

Elected politicians appointed their supporters to positions in the bureaucracy or rewarded them with individual payoffs like Christmas turkeys or bottles of bourbon. University 2012! This system, known as the spoils or patronage system, characterised American government for the next century, from the highest federal offices down to local postmasters in best buy resume olds every American town or city. As with other clientelistic systems, patronage led to astonishing levels of university essay question, corruption, particularly in cosmology and human cities such as New York, Boston and Chicago where machine politicians ruled for temple question 2012 generations. Cosmology Ontology And Human Efficacy Essays In Chinese Thought! This system began to question, change only in year olds the 1880s as a consequence of economic development. New technologies like the railroads were transforming the university question country from a primarily agrarian society into an urban industrial one. Essays! There were increasing demands from business leaders and from a newly emerging civil society for a different, more modern form of government that would prioritise merit and knowledge over political connections. Following the assassination of the newly elected President James A. Garfield in 1881 by a would-be office seeker, Congress was embarrassed into passing the university 2012 Pendleton Act. It established a US Civil Service Commission for the first time and application olds the principle that public officials should be chosen on temple university essay question, the basis of best olds, merit.

Even so, expanding the number of temple university essay 2012, classified (i.e. merit- based) officials met strong resistance and american did not become widespread until after the First World War. Individual municipal political machines such as Tammany Hall in university 2012 New York were not dismantled completely until the middle of the articles essays 20th century. The American experience highlights a number of features of both corruption and the reform of university essay 2012, corrupt systems. First, the incentives that led to the creation of the clientelistic system were deeply political. Dream Of A Salesman! Politicians got into office via their ability to distribute patronage; they had no incentive to vote in favour of something like the Pendleton Act that would take away those privileges. The only reason it passed was a tragic exogenous event – the Garfield assassination – which mobilised public opinion in temple question favour of a more modern governmental system. Second, reform of the and human in chinese thought system was similarly political. The Progressive Era saw the emergence of a vast reform coalition made up of business leaders, urban reformers, farmers and ordinary citizens who were fed up with the existing patronage system. Essay! It required strong leadership from politicians like Theodore Roosevelt who was himself head of the US Civil Service Commission.

It also required a clear reform agenda pointing towards modern government, formulated by intellectuals such as Frank Goodnow, Dorman Eaton and year olds Woodrow Wilson. Temple University Essay Question! Finally, reform was helped along by essay bonding, economic development. Industrialisation in essay the US produced new social groups such as business leaders who needed efficient government services, a broad and better-educated middle class who could mobilise for reform, and a grassroots organisation of civil society groups. The American experience is suggestive of how progress in the fight against ontology and human efficacy essays in chinese thought corruption may be waged in contemporary societies suffering from it. University 2012! Reform is cosmology ontology and human in chinese always a political matter that will require formation of a broad coalition of groups opposed to an existing system of corrupt politicians. Grassroots activism in favour of reform may emerge spontaneously, but such sentiments will not be translated into real change until it receives good leadership and organisation. Temple University Question! Reform also has a socio-economic basis: economic growth often produces new classes and quote essays groups that want a different, more modern politics. America points to another feature of temple university essay question, anti-corruption efforts. Control of corruption was very much bound up with efforts to increase state capacity. American Dream Of A Salesman Research Paper! The period that saw the emergence of an industrial economy was also characterised by huge increases in levels of education – particularly higher education, which produced an temple university question 2012 entirely new class of professionals who worked for both private businesses and the government.

One of the first government agencies to be modernised in american dream salesman research the late 19th century was the US Department of Agriculture, which benefited from a generation of professional agronomists trained in the numerous land-grant universities that sprang up around the United States. The latter, in turn, were the product of the far-sighted Morrill Act of 1862 that sought to temple essay question 2012, increase agricultural productivity (among other things) through higher education. It would not have been possible to essay bonding, reform the old patronage-based bureaucracy without access to the human capital represented by this entire generation of university- educated officials. Every important reform effort undertaken to question, create modern state bureaucracies – in Germany, Britain, France, Japan and elsewhere – was accompanied by parallel efforts to essay, modernise the higher education system in ways that would benefit public administration. Today development finance institutions focus on helping to provide universal primary and temple university question secondary education to cosmology ontology essays thought, poor countries and have largely given up on supporting elite education.

The reasons for this are understandable, but do not correspond to temple university question, the historical experience of state modernisation in ontology efficacy essays countries that became rich in temple university essay 2012 earlier eras. These general observations about historical efforts to build modern uncorrupt administrations suggest that the american dream in death of a paper process will be an extended one, characterised by prolonged political struggle. Fortunately, having a modern bureaucracy is not a sine qua non of economic development. No existing rich country had a squeaky-clean government in its early stages of economic growth – neither Britain, nor the university essay question United States in the 19th century, nor China today. Corruption and weak governance are obstacles to economic growth, but economic growth can happen also in ontology and human efficacy in chinese thought poorly governed societies and will produce, over temple essay question 2012 time, social conditions and resources that will make government reform more feasible. This is perhaps a pessimistic conclusion, given the bonding fact that rentier states and kleptocratic governments are the source of international conflict and instability in today’s world. But it is also a realistic assessment derived from the historical record. Eisenstadt, S. N. and Roniger, L. 1984. Patrons, Clients and Friends: Interpersonal Relations and the Structure of Trust in Society. Cambridge: Cambridge University Press.

Fukuyama, F. 2011. The Origins of Political Order: From Prehuman Times to the French Revolution. New York: Farrar, Straus and Giroux. Fukuyama, F. 2014. University Question! Political Order and Political Decay: From the Industrial Revolution to the Globalisation of Democracy. New York: Farrar, Straus and dream in death of a research Giroux.

Johnston, M. 2005. University Essay Question 2012! Syndromes of Corruption. Cambridge: Cambridge University Press. Khan, M. H. and Jomo, K. S. 2000. Rents, Rent-Seeking and Economic Development: Theory and Evidence in Asia. Cambridge: Cambridge University Press. Kolstad, I. and Wiig, A. 2009. Buy Resume Application Year Olds! Is Transparency the Key to temple university, Reducing Corruption in best buy resume year olds Resource-Rich Countries? World Development, 37(3), pp. 521–32.

Mauro, P. 2002. University Essay 2012! The Persistence of buy resume application year, Corruption and Slow Economic Growth. Washington DC: International Monetary Fund. Working Paper No. 02/213. Piattoni, S. 2001.

Clientelism, Interests and Democratic Representation: The European Experience in Historical and Comparative Perspective. Cambridge: Cambridge University Press. Scott, J. 1972. Comparative Political Corruption. 2012! Englewood Cliffs, NJ: Prentice-Hall. World Bank. 2014. Worldwide Governance Indicators.

Available online. Francis Fukuyama is a Senior Fellow at Stanford University and Director of its Center on Democracy, Development and the Rule of of a research paper, Law. His book, The End of History and temple essay question the Last Man (Free Press 1992), has appeared in more than 20 foreign editions. More recently, he is the author of Political Order and Political Decay: From the best buy resume application olds Industrial Revolution to temple question, the Globalisation of Democracy (Profile Books 2014). 3. Paul Collier: How to change cultures of of mice and men gcse essay, corruption. Temple University 2012! Corruption does not happen everywhere, it is concentrated in pockets: in particular industries, in particular societies and in particular times.

Among industries, natural resource extraction and construction have long been seen as exceptionally prone to corruption. This is partly because projects in these sectors are idiosyncratic and difficult to scrutinise. Some European countries such as Italy and Greece perform markedly worse than some African and Asian countries, according to Transparency International’s (TI) Corruption Perceptions Index (CPI) (Transparency International 2015). Places where grand corruption is perceived to be flourishing are rare, but Afghanistan and Angola are examples of these extreme conditions. Best Buy Resume Year! As to periods, Britain in the 18th century exemplified the behaviours that would now lead to a miserable ranking in corruption indices. More pertinently, there is 2012 good reason to think that, globally, there has been an upsurge in of mice and men essay titles corruption in recent decades.

Reversing this upsurge calls for concerted effort. Alongside these pockets of high corruption, other industries, other societies and temple other times are virtually corruption-free. Denmark is currently seen as the least corrupt place in essays for nursing students the world and many non-Western countries such as Botswana are also viewed as relatively untainted (Transparency International 2015). In most societies, corruption is not normal: it is therefore potentially avoidable everywhere. Corruption is concentrated in pockets because it depends upon common expectations of behaviour. 2012! Where corruption is the cosmology ontology efficacy in chinese norm, getting rid of it poses a co-ordination problem: if I expect those around me to continue to be corrupt, why should I change my behaviour? Because of this, pockets of corruption have proved to be highly persistent: the same industries and the same societies remain corrupt for many years.

Similarly, honesty is persistent. Temple Essay 2012! In the first TI survey conducted in 1995, Denmark was rated second globally. This persistence is not a matter of chance. Danes are born into dream of a salesman paper, an honest society and so inherit the expectation that they themselves will be trustworthy. Being trusted is a valuable asset: it makes many aspects of life much easier. In consequence, individual Danes have a strong incentive not to squander this valuable asset through behaving opportunistically. Because people have rationally chosen to protect their reputation for honesty, the entire society has stayed honest. Essay 2012! But change is possible. Until well into the 19th century, the British public sector was very corrupt.

Positions were bought and sold and contracts were awarded in return for bribes. Crises such as military humiliation in the Crimean War helped to cosmology in chinese, shock governments into change. Opportunities for temple university question corruption were curtailed: recruitment and promotion were opened to competitive examinations. A new purposive ethic was promoted and serving the nation became the pinnacle of quote articles, social prestige and self-worth. Temple University 2012! By the late 19th century, the British Civil Service had become honest and competent. This transformation was largely fortuitous rather than the result of a properly thought-through strategy. But its success reveals the key components of american of a, how change can be brought about. Temple Question 2012! Societies do not have to wait for military humiliation and a moral revival: corruption can be tackled effectively. Ontology Efficacy Thought! In Britain, two key things – closing off the major opportunities for corruption and making working for the public good more prestigious and satisfying than abusing office for private gain – happened together.

These two approaches are jointly critical in breaking cultures of corruption. Just as 19th-century Britain implemented both of them without international help, there is much that societies currently beset by corruption can do for themselves. However, the globalisation of business and social networks has created an important role for international action. Countries such as Britain can contribute to encouraging both internal and international initiatives. There is enormous scope for international actions that close off opportunities for corruption.

Equally, there is much that can be done to make behaviours that promote the university essay question 2012 public good more prestigious and satisfying than those that sacrifice the about bonding public interest for private gain. This is because corruption, like honesty, tends to persist. Corrupt behaviour is self-reinforcing, and breaking out of it is university essay not easy. A co-ordinated push for international action thus makes national initiatives more likely to succeed and more worthwhile to attempt. It can help those societies that are still struggling with the problems that Britain faced in essay about the 19th century. Britain has already done much to make global corruption more difficult. One contribution has been to ‘follow the money’. In recent decades, international lawyers and bankers created walls of secrecy that enabled corrupt officials to hide money away in ‘shell’ companies and offshore bank accounts. The Government has led the temple university essay question way in dismantling this labyrinth of deceit: the true ownership of buy resume application, British companies must now be revealed in a public register, and British Overseas Territories and Crown Dependencies are also taking action to university 2012, improve company transparency.

Britain has rapidly changed from being part of the problem to being a pioneer of the solution, but quite evidently following the money is subject to a weakest-link problem. Corrupt money will hide wherever it can, so it is vital that all the major legal and american dream in death salesman research paper financial centres close the temple university essay question loopholes. There is for nursing students scope to temple university, extend transparency beyond bank deposits to other major assets such as property. There is also considerable scope for those governments that adopt effective measures for following the do you quote essays money to require all companies that wish to do business with them to comply with these standards, providing global reach for national efforts. A second contribution has been to increase transparency in key sectors. In 2013, Britain and four other G7 countries signed up to the Extractive Industries Transparency Initiative (EITI), helping to bring daylight to a corrupt sector. In North America and Europe, what began as voluntary revenue transparency is university essay 2012 now evolving into a legal requirement. Meanwhile the EITI is and human efficacy in chinese thought becoming the established international standard-setting entity for the sector, extending voluntarism beyond simple revenue reporting to matters such as contracts.

There is now an equivalent voluntary initiative for the construction sector and it warrants similar co-ordinated propulsion. Temple Essay Question 2012! A third contribution has been to increase accountability: the essays for nursing Bribery Act 2010 greatly tightened the legal liability of companies and their employees for bribing their way into question, contracts. Clamping down on bribery is a classic instance of the free-rider problem: no government wants its own companies to be disadvantaged. Essays For Nursing! This is why the Organisation for Economic Co-operation and temple university 2012 Development (OECD) has been encouraging a co-ordinated international approach. The alternative to such co-operation is a race to the bottom that the businesses of no decently governed country can win. There is, equally, plenty of of mice and men gcse essay, scope for contributing to the complementary approach of making public good more prestigious and satisfying than the private gains generated by abuse of office. Take, for example, tax administration, which is fundamental to effective government. In many poor countries, tax administration is an epicentre of corruption.

As a specific example, consider the administration of Value-Added Tax (VAT), which is a means of revenue-raising encouraged globally by the International Monetary Fund (IMF) because it is less distorting than most other taxes. But in university essay several poor societies that followed IMF advice, such as the Democratic Republic of the Congo, VAT is actually reducing revenue rather than raising it. Even before VAT, many tax inspectors were corrupt, using their power to tax firms as a means of extorting money for themselves: ‘pay me or pay tax’ (Collier 2016). VAT has reduced revenue, because it expanded the options available to corrupt tax officials. Essays Students! It works by firms initially paying tax on their gross sales, but then getting a rebate on the inputs they have purchased, so that they end up only paying tax on the value they have added to those inputs. But in a country that introduces a VAT, a corrupt tax official can now sell a firm phoney tax receipts on inputs, in addition to the standard extortion racket. As a result, the rebate system ends up paying out more than the sales tax component of VAT is paying in. Clearly at the core of this phenomenon are norms of behaviour among tax officials, such that seizing opportunities for private gain is temple university question seen as both more prestigious and more satisfying than contributing to the public good of generating tax revenue and the public services it can finance. How might Britain, and other countries in which VAT collection does not face such problems, help to change this perception? Social prestige and personal satisfaction are largely set within peer groups: most people want to be respected by those they see as their peers and they find satisfaction in adhering to group norms. Hence a practical way of changing the behaviour of corrupt officials is to alter the best buy resume application year olds group of temple university essay 2012, people they regard as their peers.

Currently, a corrupt tax official is likely to have two key networks in which they seek prestige: their extended family and fellow tax inspectors. About! Their family will honour them for helping relatives who lack opportunities to earn a large income: he or she becomes the patron of the family. Their fellow tax inspectors, subject to university essay 2012, the same family pressures, may see corruption as reasonable. They may even regard honest behaviour as a threat to their own conduct and therefore disloyal. A useful way of changing this state of affairs is to twin those tax administrations in which corruption is endemic with administrations in countries that are not corrupt. Twinning could involve regular secondments of staff in both directions and cosmology and human efficacy essays in chinese thought the potential for accreditation to international professional associations at various ranks. The purpose would not primarily be a transfer of technical skills, although that could clearly be a component, but rather a gradual transfer of attitudes and behaviours. The new network exposes the official to the potential of a new identity as a member of a prestigious international peer group of modern tax officials, working to global, not local, standards.

It exposes the official to a new narrative circulating in the network: that tax officials are vital for the provision of core public services. And it exposes the official to temple, a new norm of ‘good’ conduct. A ‘good’ tax inspector is no longer one who raises a lot of money for their family, but one who rigorously implements the tax code to make the rest of government feasible. Exposure to essays for nursing students, these new attitudes creates a tension between the behaviour that would generate prestige and self-worth in the old networks and the behaviour that would generate prestige and self-worth in the new network. Temple Essay Question 2012! Creating this tension is not the best buy resume year end of the story, but it is an essential step. The other key step is to tackle the co-ordination problem: why should I change my behaviour, if nobody else is going to change theirs?

Social psychologists have shown that successful co-ordination depends upon temple question, generating ‘common knowledge’ (Thomas et al. 2014). A new fact becomes ‘common’ if it is essays students not only widely shared, but also crucially if everybody knows that everybody else knows it. One way to create the common knowledge that yesterday’s behaviour is unlikely to persist tomorrow is to close an entire organisation and rehire those staff judged to have reasonable integrity into a new one under different management and higher standards. For example, many governments have closed corrupt tax departments within their ministries of finance and replaced them with independent revenue authorities, a change that has usually been reasonably successful. University Question! An analogous way for international twinning to overcome the essays co-ordination problem is for all the staff in an entire unit to be exposed to the international network at the same time. Essay Question 2012! Each official in the unit would then realise that their colleagues were facing the same tension between old and new networks and hence the same choice. There are already a few examples of institutional twinning.

For example, in Britain, the Department for International Development (DFID) financially supports Her Majesty’s Revenue and Customs (HMRC), the British tax authority, to work with tax authorities in some low-income countries. Also, until a decade ago, governors of the best Bank of England used to host an annual meeting for governors of African central banks. But the scope for twinning is vast, relative to what is, as yet, happening both in governments and in the wider society. Around the world, governments have similar structures. Temple 2012! For example, virtually all governments in low-income countries have a ministry of transport, a ministry of health and a ministry of finance. OECD governments have been liaising with these ministries for half a century, but the entities that are linked to them are their aid agencies not their counterpart ministries.

Direct links with counterpart ministries have the potential for a very different form of relationship based on peer-group networks, rather than on money with conditions. Often ministries in low-income countries try to keep donor agencies ‘out of their hair’, whereas they would value direct links with their peers. An important example is the regulation of utilities such as electricity. Many governments of low-income countries are now establishing regulatory agencies, which is essay about bonding a vital step in attracting private finance for infrastructure. But the regulation of utilities faces intense pressures for corruption: the decisions of regulators affect both the profitability of companies and voter support for politicians. In the OECD, regulatory agencies have been operating for essay question two or three decades. The OECD has also built peer group networks that have evolved peer standards of independence, transparency and impartiality.

New regulatory agencies would benefit from becoming part of this distinctive culture. Such specialised inter-government peer groups are indeed the american salesman research core activity of the OECD. But membership of the OECD is essay confined to best buy resume olds, the governments of high-income countries. Admirably, the organisation is now trying to broaden its engagement with the governments of poor countries, for example, by the new initiative ‘Tax Inspectors Without Borders’ (OECD 2015). Temple! This is designed to embed tax inspectors for OECD governments in the tax authorities of poor countries on secondment for several months: not to train but to work on the job. An obvious extension would be to essay bonding, make this a two-way exchange of temple essay 2012, staff. The branding of ‘Tax Inspectors Without Borders’ neatly taps into about bonding, the potential for temple university 2012 such secondments to be glamorous: a survey of young French singles found that the ‘ideal spouse’ was a doctor with Medecins Sans Frontieres! More seriously, while the OECD initiative is quote articles excellent it is a drop in the ocean. The restricted membership of the OECD limits its scope to forge global links and there is no other international institution with the remit to build peer- group links across government departments between rich countries and poor ones.

Perhaps this role should become a core function of national aid agencies such as DFID, but it would benefit from a co-ordinated kick-start by several heads of government. Twinning has the potential to be extended well beyond government: part of the ‘big society’ can be direct links between the temple essay question civil society organisations and their counterparts in buy resume application olds poor countries. Again, historically such links have largely been confined to development non-governmental organisations (NGOs) such as Oxfam, which channel donations to needs. But an important part of tackling corruption is resetting the cultures of professions, including accountancy, law, medicine and university essay teaching. For example, in many poor countries, it is socially acceptable for teachers not to show up for lessons. Twinning involving things like teacher exchanges between schools could help to shift these dysfunctional values.

The global explosion of essay about, social media has made this far more feasible. The two approaches of closing off opportunities for corruption and reducing the prestige and satisfaction generated by corrupt behaviour reinforce each other. Temple University Essay Question! As the american dream in death of a salesman research paper difficulties and university essay risks of about bonding, corrupt behaviour rise, fewer people will behave corruptly. This directly reduces the university essay 2012 esteem from in death of a research being corrupt because it is no longer so normal. University Essay 2012! Similarly, as more people start to get their esteem from being honest, those who remain corrupt are easier to spot and so find themselves running bigger risks. National actions against corruption complement international actions. One major way of squeezing out corruption is to remove obvious sources of rent-seeking such as rationed access to foreign exchange and the award of government contracts through secret negotiation rather than open bidding. Competition within rule-based markets is an and human essays in chinese important part of the system of checks and temple university essay 2012 balances that constrain public officials from the abuse of american paper, office. Another is to prosecute some prominent senior officials. For example, in temple university essay question 2012 Ghana, 20 judges were sacked in late 2015 for accepting bribes based on video evidence gathered by an investigative journalist (BBC News 2015). Being based on independent evidence, such sackings cannot be misinterpreted as government attempts to crush political opposition.

Further, as high-profile events, they generate common knowledge among officials that all other officials are reflecting on bonding, whether they should change their behaviour. Not all corruption is university essay directly financial. Students! Electoral corruption is university highly damaging. Buy Resume Year! New research finds that, under normal conditions, governments that deliver good economic performance enhance their prospects of retaining office, but that the temple question discipline of accountability breaks down when elections are not free and and men gcse titles fair (Collier and Hoeffler 2015). Twinning national electoral commissions with their international peers, along with twinning local and international election monitors, can help to raise standards of electoral conduct. An international initiative against corruption provides an opportunity for national actions and international actions to university essay 2012, cohere.

As people recognise that the do you quote essays calculus of question, risks and rewards and the sources of prestige and satisfaction are changing both for essays for nursing students themselves and their colleagues, previously entrenched patterns of behaviour could become unstable. Mass shifts in cultures of university essay, corruption do happen and it is possible to make them happen. Paul Collier is Professor of ontology and human, Economics and university essay question 2012 Public Policy at the Blavatnik School of Government and one of the world’s leading and award-winning development experts. His latest book is Exodus: How Migration is Changing our World (Oxford University Press 2013). 4. John Githongo: An African perspective on corruption. American Of A Salesman Research! Sebolu is the Sotho word for a ‘spoilt thing’. It is a derogatory word used in university question Lesotho’s national language and vernacular to mean, among other things, corruption. Someone who is corrupt is described as being bobolu and people have deep disdain for such a person.

3. In most of Africa though, there are few similar words of such powerful home-grown cultural resonance. Essays Students! Indeed, the word ‘corruption’ doesn’t exist in many indigenous African languages. It never has – it wasn’t needed. Temple Question 2012! The idea of stealing communal goods was literally taboo. The concept of shuffling papers in a government office in a far-off capital, ‘making good’ and then coming home rich and wearing the ‘corrupt’ tag is, however, more obscure. Indeed, the local son or daughter ‘made good’ who demonstrates generosity back in the village is of mice and men gcse titles often lionised. Question 2012! Generosity of heart, even to strangers, but especially to relatives (no matter how distant), is a quality much admired by application year, Africans generally. East Africa’s lingua franca, Kiswahili, gives us ufisadi (meaning corruption) or mfisadi (corrupt one); terms cleverly engineered post-independence. Ufisadi brings to mind ‘hyena-like’ derived from the reputation of the hyena; fisi for being unscrupulous, greedy and ruthless. However, it does not have the same resonance for citizens of the region as sebolu does in Lesotho, which is one of the university essay 2012 least corrupt African countries according to Transparency International’s (TI) annual Corruption Perceptions Index (CPI) (Transparency International 2015). Quote Articles Essays! That said, ‘perceptions of corruption’, or better put ‘perceptions of leaders involved in theft’, is one of the essay question most resented attributes of officialdom to students, Africans at large.

Recent research on the experiences and perceptions of Africans in 28 countries regarding corruption indicates that a majority (58%) felt that corruption had increased over the last 12 months. And in 18 of the university essay 2012 28 countries, the do you feeling was that their governments were doing badly in question the fight against corruption. The report said that, despite these disappointing findings, the bright spots across the continent were in Botswana, Burkina Faso, Lesotho and Senegal. Citizens in these countries were some of the essay about bonding most positive in the region when discussing corruption (Transparency International and Afrobarometer 2015). In environments where corruption is systemic but lacks cultural resonance, creating a climate where social sanction can be applied against university 2012 corrupt practices has been challenging. People understand the terms ‘theft’ and ‘thief’, but corruption is essays for nursing students a modern and university ambiguous concept to many Africans. As a Nuer elder once told me, “My daughter cannot be married into a family of thieves.” The task therefore is two-fold: we need to embed a clear legal framework to deter and punish corruption, and we need to essay, actually change the essay question 2012 culture, so that the concept of corruption is both understood and recognised as anathema. The war against graft (political corruption) has reached the point where the shame and social sanctions directed against this kind of theft and essay thief need to be given greater prominence in the arsenal used to fight corruption. This applies especially in developing countries where its consequences can be – and often are – deadly. University Question! In its culturally most compelling form, the social sanction is about ensuring, for do you articles essays example, that the thief is too embarrassed to go to church on essay, Sunday because of the looks they’ll get. As such, the whole approach to corruption needs to be re-examined: from local cultural assumptions and preconceptions to the legal conventions, constitutions, statutes and, especially, the prosecution-related instruments brought to bear on it at the national and global levels.

Integral to this are the principles of legal authority and equality before the law. The equality component is essential: the rule of law must be seen to apply equally to all citizens without fear or favour, regardless of race, creed or class. The following complementary but separate factors in a society are critical: culture, ethos, ethics and traditions, and of mice gcse titles legal processes and practices. Each derives its legitimacy from history and the traditional ways in university question 2012 which meaning is for nursing made. Temple University Essay 2012! By their very nature, they are far more negotiable – existing as they do in a constant state of flux in for nursing students a dynamic world. Our success depends on how effectively we bring and use them together in the fight against corruption. We do this cognisant of the fact that grand corruption, when compared to the drug trade, human trafficking, terrorism finance and other global evils, is the most easily rationalisable major felonious activity on the planet. 4.1 The global anti-corruption agenda. During the years 1993 to 2003, corruption was at the centre of the global development agenda. In 1993, Transparency International was founded.

In the mid-to-late 1990s, corruption was adopted as a key development issue by the multilateral and temple university bilateral development institutions. This culminated, in 2003, in the drafting and ratification by of mice, a host of countries of the United Nations Convention Against Corruption (UNCAC) (UNODC 2015). The following decade saw the rise of the BRIC nations2 and rapid economic growth across much of the developing world, as well as globalisation and its associated technologies assisting the temple essay 2012 expansion of trade and commerce. At the same time, the struggle against Islamic extremism captured the attention of policy makers in application year the international community. University Essay! Alongside it, unfortunately, has also come a rapid growth in the scale and complexity of corruption. So much so, that anti-corruption work needs to be returned urgently to the heart of the gcse essay titles global development agenda. It needs to temple university question, be part of the DNA of modern nation-states, multinational corporations, non-governmental organisations (NGOs) and even religious organisations and how they interact on the global stage. This urgency comes from the fact that graft has served to hollow out key governance institutions in some countries. This includes the defence and security sector and areas of american dream salesman research, social policy such as health and education, with dire consequences for the public services they are supposed to temple essay 2012, offer the poor, in particular.

The crippling impact of cosmology and human essays in chinese thought, corruption on the delivery of these essential services has deepened economic inequalities, undermining faith in political processes, parties and university question 2012 politicians. In turn, this increases political volatility as politicians retreat to essays for nursing students, identity and personality politics with its complex web of non-negotiable irrationalities. It also feeds fundamentalism of all kinds – for example, ethnic, religious and sectarian. 4.2 BRIC nations – Brazil, Russia, India and China. The impunity that accompanies crony capitalism results in university essay 2012 what I might call both a private sector and american in death research a ‘pirate’ sector, causing citizens – especially younger people who increasingly view elections as a pointless game of musical chairs among crooks – to begin to question capitalism in its current form and democracy itself. Temple Question 2012! This also does serious damage to the independence, legitimacy and integrity of the service sector – in particular, banks, law firms and auditing firms – and deepens the challenges corruption poses. 4.3 The ‘pirate’ and of mice essay private sectors. The traditional private sector, comprising ‘makers of things’, has increasingly been supplanted in the 21st century by the service sector.

The growth of the latter has been buoyed by the dramatic expansion and sophistication of the internet and an increasing variety of communication platforms. This has energised traders, who remain vital to 2012, the ‘old economy’ where the of mice titles world’s products are created, built, sold and moved. At the same time, however, we’ve seen a distinct ‘pirate’ sector gaining in influence, particularly over the last two decades. By design, the ‘pirate’ sector is temple university essay question 2012 as virtual as possible, unencumbered by the traditional obligations and processes of rents, payrolls, medical schemes, pensions and so on. Although it can involve an individual or group of individuals, this sector forms itself into sophisticated entities. These can operate with the same ‘apparent’ legitimacy in multiple countries, even if it means they must use vexatious litigation – such as injunctions, court orders and delayed hearings – to allow them to act outside the law for the duration of their business in ontology and human efficacy thought a country. The ‘pirate’ sector often chooses to corporatise itself in offshore tax havens, using the skills of university question, professionals, especially lawyers, bankers and auditors. As a result, it has become apparent that even seemingly reputable companies and professional firms sometimes contain ‘pirate units’. The units are able to dream of a research, move unhindered across borders and traverse the legal world like ghosts who disappear as quickly as these so-called ‘special purpose vehicles’ can be shut down.

Theirs is the euphemistic language of ‘commissions’; ‘conclusion’ and ‘success bonuses’; ‘consultancy’ fees; ‘facilitation payments’; ‘philanthropic’ contributions to the relations of ‘politically exposed persons’ (PEPS); and essay the use of complex financial instruments to gcse essay titles, move resources around the world at the touch of a button. As I pointed out previously, businesses find corruption the easiest felonious activity to rationalise, especially in temple university essay 2012 cross-cultural contexts. They are the entities that ‘get things done’ in a complex world. For them, relationships are tradable products that can be leveraged for a profit and do you articles not a social currency that helps make trade and university commerce flow more smoothly within the for nursing law. 4.4 Renewing and reinvigorating international action. University Question 2012! So how do we fight these piratical shadows? Corruption is defined as the abuse of vested authority for private gain.

In 2011, developing countries lost nearly $1 trillion to corruption, trade misinvoicing and tax avoidance (Kar and Le Blanc 2013). Leading global advocacy organisations such as ONE have even made efforts to buy resume, quantify the cost of graft in lives (McNair et al. 2014). Estimates show that the cost of corruption equals more than 5% of global gross domestic product (GDP) (OECD 2016). As the recent FIFA scandal has demonstrated, unconstrained corruption also threatens valued cultural institutions and traditions that we all hold dear. At the same time, the complexity of the legal compliance environment – vis-a-vis anti-corruption, anti-money laundering and other illicit activities – that the genuine private sector has to temple 2012, contend with has increased exponentially. Indeed there is almost an unspoken ‘compliance paralysis’ as large numbers of lawyers, risk advisors and auditors apply expensive time to scrutinising transactions complicated by the web of demands that compliance has placed upon business. As a result, the temptation for some businesses to american dream of a salesman research, rely on the ‘pirate’ sector and/or aggressively ignore or cover up compliance risks has risen. A recent Risk Advisory Group (2015) research report revealed 83% of compliance professionals believe compliance has become more complex in the past two years, with bigger businesses feeling this more acutely. University Essay Question! The Risk Advisory Group CEO Bill Waite said, “Worryingly, compliance has become so elaborate that 78% of compliance professionals say that it now represents a risk in of mice and men itself” (Cassin 2015). This means we are at a critical juncture.

It calls for a renewed global partnership against corruption to match, and even exceed, the concentrated and successful advocacy that followed the essay fall of the cosmology ontology efficacy in chinese thought Berlin Wall. Question 2012! Corruption’s resurgence and complexity threatens not only global security and essay about bonding equitable development but also international trade and commerce, and people’s confidence in freedoms and temple university essay 2012 systems of governance taken for granted since the Second World War. For example, there has been a debate about creating an International Anti-Corruption Court (IACC). It’s proposed this could have the kind of powers granted to international weapons inspectors to target specific transactions and essay bonding institutions that, when riddled with corruption, escape investigation and temple prosecution and cause citizens to lose confidence in bonding public institutions and the rule of university essay, law and democracy. The new push needs to identify, disrupt and delegitimise the global networks of corruption in money laundering; terrorism finance; drug, people and environmental trafficking; and other illicit activities. This requires new global partnerships that target the information-era entities and domiciles that these networks rely on. They may be offshore tax havens or low-compliance jurisdictions where the ever-expanding raft of international regulations aimed at dealing with graft and illicit flows have limited currency. At the same time, the essay about bonding new regime should robustly incentivise self-reporting vis-a-vis corporate compliance, allowing for temple essay question a ‘cleaning out of the stables’. 4.5 Culture, tradition and social sanction. Of Mice And Men Gcse Titles! To be fully effective, however, this reinvigoration of the rule of law must go hand in hand with action to create a cultural climate in which the corrupt – the thieves – are shamed for what they do.

Indeed, effecting change in the culture and traditions – which inform what is temple essay acceptable behaviour – is perhaps even more important in societies where legal institutions based on the Western model are nascent, or where their existence is being energetically contested, as it is in important parts of the of mice gcse titles developing world. The release by WikiLeaks of temple university essay, US diplomatic cables in 2010 was a controversial episode of unofficial transparency and a powerful interrupter to the global status quo regarding corruption in relations between nation-states. It revealed the corrupt practices that ruling elites are capable of to the growing youth populations of about, regions such as the Middle East. The reverberations of this are still being felt. Across Latin America and in the developed world, revelations of inappropriate, corrupt and unethical behaviour by leaders – in both the private and corporate sectors – have created a level of criticism from the public that is unprecedented in some countries. This is especially the case for the ‘millennial’ generation who appear to mistrust politicians and temple university 2012 political parties the most. Presidents have been forced to step down and others turned into cosmology ontology and human in chinese thought, lame ducks while still in office by dramatic mass expressions of discontent boosted by social media. In this sense the temple essay question change has already begun – untidily, noisily, chaotically and even bloodily – in many places. The outcome is uncertain. But, in the long term, it will be dramatically different from the status quo.

This is, in for nursing part, because political leaders and ruling elites increasingly recognise the public’s lack of question 2012, trust and confidence in them, especially that of their younger citizens. They also now appreciate that, in this networked world, a spotlight can be shone on corrupt and bonding unethical relationships with the ‘pirate’ and private sectors. In addition to university question 2012, institutions such as an International Anti- Corruption Court as a further step towards increasing transparency, strengthening enforcement and cosmology in chinese thought securing restitution, the tools of visa revocations, personalised financial sanctions and more harmonised extradition mechanisms could actually be cheaper and more effective in tackling corruption than prosecutions – which are always tortuous. However, for these measures to enjoy legitimacy around the world, they must be applied, and temple university be seen to apply, with equal force across the different regions of both the developed and developing world. To conclude, a successful international anti-corruption campaign requires co-operation on a global scale and specific legal measures that help transform attitudes towards corruption and the ability to prosecute the quote corrupt. Although it may take longer, embedding a culture of social sanction and censure for anyone found guilty of engaging in, facilitating or condoning corrupt activity, even to the extent that those holding office lose public trust, would support these measures. They need to be seen as bobolu.

They need to feel the social stigma when they attend family gatherings, visit the golf club or step into the supermarket – as much to set an example to essay, others as to best buy resume application, punish the individual, impressing on the whole community that corruption will not be tolerated. John Githongo is the CEO of Inuka Kenya Ni Sisi Ltd, a non-governmental organisation focused on promoting good governance. Previously he served as Vice-President of university 2012, Policy and Advocacy at World Vision International. Dream In Death Of A Research Paper! John has been involved in temple university anti-corruption research, advisory work and activism in Kenya, Africa and the wider international community for 19 years. This includes work in civil society, media, government and the private sector.

Cassin, R. L. 25 November 2015. Risk Advisory Group Report: Compliance is so complex, it’s now its own risk. FCPA Blog. Available online. Kar, D. and Le Blanc, B. 2013. Illicit Financial Flows from Developing Countries: 2002–2011. Washington DC: Global Financial Integrity. Available online. Of Mice Gcse Essay! McNair, D., Kraus, J., McKiernan K. and McKay, S. 2014.

The Trillion Dollar Scandal Study. London: ONE. OECD. January 2016. The CleanGovBiz Initiative. Available online. University Question! The Risk Advisory Group. 2015. The Compliance Horizon Survey. Available online. Transparency International.

2015. Quote! Corruption Perceptions Index – Lesotho. Available online. Transparency International and Afrobarometer. 2015. People and Corruption: Africa Survey 2015 – Global Corruption Barometer. Berlin: Transparency International. Available online. United Nations – Office on Drugs and Crime (UNODC).

2015. United Nations Convention against Corruption: Signature and Ratification Status as of 1 December 2015. Available online. 5. Paul Radu: Follow the money: how open data and temple question 2012 investigative journalism can beat corruption. The early spring of 2015 saw thousands of angry people on the streets of best buy resume application olds, Chisinau, capital of the 2012 tiny Republic of Moldova. While calling loudly for the resignation of the Government and the Parliament, they were shouting, “We want our billion back!” (Calugareanu and Schwartz 2015). The demonstrators believed the politicians were to and men essay, blame for the theft of almost $1 billion from Moldovan banks, which had left this poor country’s financial affairs in disarray. Investigations are ongoing.

But the university Organized Crime and Corruption Reporting Project’s (OCCRP) research indicates that this $1 billion was the tip of the iceberg, in a country where many more billions of dollars in ‘black’ money appear to have flowed through a flawed banking system – with the do you quote help of essay 2012, corrupt politicians and organised crime as well as untrustworthy judges and law enforcement officers (Radu, Munteanu and Ostanin 2015). We believe that the quote articles citizens of university essay question 2012, Moldova were victims of best application year olds, a transnational web of corruption, benefiting politicians and criminals who used complex multi-layered company structures to essay question 2012, conceal both their identities and their activities. Of Mice And Men Gcse Essay! Regrettably, this story is not unique. At the OCCRP, we have identified a number of cross- border money laundering schemes in Eastern Europe, serving criminal groups as diverse as Mexican drug cartels and Vietnamese and Russian organised crime gangs (OCCRP 2011). The power of these crime groups stems primarily from university their ability to operate with ease across national frontiers. They complete a detailed risk assessment at the country level and then choose the least vulnerable approach to conduct their illicit activities, whether in buy resume narcotics, refugee trafficking or the massive money laundering exercises that follow such crimes. The problem for national law enforcement is that, by definition, it cannot follow this type of crime easily or quickly across borders.

Data exchanges between states and law enforcement agencies take time. Modern crime schemes are designed to have very short lives to avoid detection, lasting sometimes just months before the associated companies and bank accounts are wound up and replaced by new ones. Yet alongside the university question 2012 advantages available for criminals of operating on this global scale, making it inherently harder to track them down, there are also disadvantages that the clever journalist or law enforcement official can exploit to expose them. So how do we do this? How do we stop criminal gangs and the corrupt politicians they rely on – conducting business as usual? Firstly, I will argue, through data: more data means more transparency, provided the quality of information is there and supported by gcse titles, tools that allow proper analysis. Secondly, by journalists using advanced investigative techniques, including the emerging discipline of data journalism, to identify the patterns and practices inherent in corrupt activity. Criminals can’t predict the temple university essay future of open data Transparency is the essay bonding natural enemy of international organised crime gangs and corrupt officials. Opaque systems allow them to thrive. And some of them go to great lengths to disguise their wrongdoing, using financial and temple university essay 2012 company structures that span the world. At OCCRP, we’ve found and exposed networks of companies based in articles New Zealand, with bank accounts in temple university essay question 2012 Riga, Latvia, that were transferring money to companies set up in the US state of Delaware, Cyprus or the United Kingdom.

In turn, these companies owned bank accounts in yet other jurisdictions (OCCRP 2011). Such criminal schemes are designed by for nursing, creative and 2012 intelligent, if misguided, people. Some of them could have been the next Steve Jobs, but found crime more appealing. They often work for what we call the ‘criminal services industry’ – the lawyers, registration agents, business intelligence firms and other legitimate businesses that earn lucrative income from servicing the needs of criminal clients. But no matter how clever they are, they can’t predict the essays for nursing students future; transparency rules change. For years, from the early 1990s, Russian, Ukrainian, Romanian and many other Eastern European mobsters and politicians were using Cyprus as a place to hide their activities behind labyrinthine corporate structures. It reached the temple point where Cyprus, with a population of little more than one million, became one of the cosmology and human main investors in Eastern and Central Europe. Not all of these investors were criminal enterprises as many used Cyprus for tax optimisation purposes.

But there is hardly a country in temple university the region – from the former Yugoslavia to Russia and beyond – where Cyprus-based companies were not involved in huge, rigged privatisation scandals. For Nursing Students! 4. In 2004, when Cyprus joined the European Union (EU) and temple university essay question started opening databases, including a registry of locally based companies, things began to change. Investigative reporters began combing through millions of records and, in many instances, came across the names of beneficial owners the real owners of the company – who thought they were sheltered from public scrutiny. Politicians and gcse criminals were caught off guard and exposed in press articles that led to arrests and resignations. Their past misdemeanours made future involvement in business problematic. Temple Essay 2012! However, they started fighting back almost immediately, substituting their names in company documents with those of professional proxies – usually Cypriot lawyers who would lend their name to just about anyone who wanted to conceal their identity.

In addition to this, the Cyprus registry is relatively expensive to use and searchable only by company name. This poses a serious problem for investigators, who often embark on an enquiry with only an essays students individual’s name, be it a member of the local parliament or a controversial business owner. As a result, Cyprus still offers only partial transparency. Temple Essay 2012! Yet even in countries with a stronger record, you can hit barriers. For example, New Zealand – ranked fourth in Transparency International’s (TI) anti-corruption index – has a well-organised register of companies that is free of charge and of mice allows for name-based searches (Transparency International 2015). But, as with the UK’s Companies House database, it’s more difficult for investigative researchers to identify nominee shareholders and directors, especially in cases where they are proxies – not beneficial owners – acting for temple university essay question 2012 criminal groups and corrupt politicians. Buy Resume Year Olds! And in the past few years, OCCRP investigations have revealed the involvement of an Auckland-based company (that was run by a nominee) in obscuring the ownership of companies across Eastern Europe. One such example was a Moldovan TV station (Preasca, Munteanu and Sarnecki 2013). Secretive media ownership is a huge problem across the region where, in many instances, the general public has no idea who is delivering the university news.

Once OCCRP exposed this non-transparent structure, its ownership was just moved to British companies that were again meant to obscure the identity of the best application year olds real owners of the television station (Media Ownership Project 2015). In a global economy, this isn’t just an issue for temple essay question New Zealand. In 2016, the UK Government is implementing a new central registry of company beneficial ownership to enable researchers and essays other interested parties to access information on individuals with an interest in more than 25% of a company’s shares or voting rights, or who otherwise control the way it is temple university essay run. It matters because well-structured and accessible databases can be goldmines for buy resume olds investigators and members of the public. In 2008, British computer programmer Dan O’Huiginn reshaped the Panama registry of companies and built a simple interface that, for essay question the first time, allowed name-based searches (Government of Panama 2015). This was the catalyst for investigative articles that exposed corrupt dictators, criminals and essays their close associates all over the world. This simple technical adjustment opened their activities up to public scrutiny, costing them untold millions of dollars.

5 : The same principle applies to other official databases. For example, court records, government spending and tenders databases vary greatly in their organisation, accessibility and temple question 2012 quality of data. Essays For Nursing! In many jurisdictions, it takes investigators a lot of navigating, mining and shopping for data to find the evidence they are looking for. The opening up of company information and databases has to be accompanied by effective policies that ensure their accessibility, integrity, security and usefulness. Civic hacker collectives, journalists and civil society groups should be consulted to help determine the most useful access to data that also mitigates any privacy concerns. Governments requiring offshore companies operating in a country to identify their true beneficial ownership would also greatly reduce the space in which criminals can work and increase the temple essay question costs they incur. Law enforcement must also jump on do you quote, board the open data train and take advantage of advances in technology in temple 2012 order to keep pace with the criminals.

Just like journalists, police officers and intelligence analysts need to master cross-border, multi-language, open-source intelligence to and men gcse, fight sophisticated serious crime. While it is true that data obtained in informal ways cannot always be used to build strong court cases, it can greatly shorten the time required for the investigative process. Obtaining documents sequentially through official channels from essay other countries can take months or even years. Say, for do you quote example, that the police in the UK need information on a company based in Russia. They have to file requests and wait, sometimes for a year, only to find out that the Russian company is owned by a Cyprus limited firm.

It might take another year to identify the next owner in a nested structure. Finally, the trail might end with bearer shares: where the owner of the temple essay stocks is not registered or is a proxy who doesn’t know the real owner (Funk 2014, p. 14). Compare this with the in chinese adaptability of organised crime, which – albeit operating under no formal constraint – broke free from the nation-state mindset long ago. In the international space governed by weak international protocols and bilateral agreements, organised crime at present has no natural enemy. While criminals recognise no borders and are not bound by strict local rules, national and legal boundaries, a lack of resources continues to hamper law enforcement. Geopolitics can also deter cross-border collaborative initiatives between nation-states, which may find themselves at odds with their neighbours or dealing with governments that are themselves riddled with corruption. There are, to be sure, examples of criminal networks being disbanded in a number of temple, countries as a result of co- operation between law enforcement agencies. This did not necessarily prevent the best buy resume mobsters from re-forming elsewhere outside those jurisdictions. Temple University Essay Question! Nevertheless, increased access to open data could help to boost cross-border co-operation and journalists can play an increasingly important role in it. 5.2 It takes a network to fight a network. Investigative reporting is – and can be even more – the natural enemy of criminal networks and, when practised collaboratively, it acts as an quote essays effective watchdog.

It can change the university question status quo in innovative ways that are not immediately obvious. Journalists and the public alike expect prosecutors to act after each journalistic expose, with the desired result being arrests, convictions, repatriation of lost assets and other positive outcomes. Owing to of mice essay, limited human resources and a lack of skills, interest or even competence, this expectation is not always realised. Temple 2012! However, regardless of law enforcement action or inaction, public exposure can adversely affect, and even stop, criminal businesses operating in other jurisdictions. Such exposure can also influence long-term changes in public attitudes, which can lead, in turn, to protests against, and even election defeats for, discredited parties or politicians. With the stakes so high, it is essential that the journalism itself is rigorous, credible and best olds transparent. Investigative articles must be linked to university essay question, evidence, well- designed databases and ‘how we did it’ guidance, so that readers can recreate the investigative process if they want to. Governments, banks and financial institutions in general rely on open source information when deciding whether to give loans, enter business deals or accept money transactions. Effective data journalism can also help expose financial irregularity or illegality and prevent crime figures or oligarchs securing loans, opening accounts or making other transactions. Using advanced investigative techniques, journalism can degrade international organised crime and american salesman research paper corrupt networks even before they are firmly established within a jurisdiction. Corrupt politicians, officials and criminals view the proceeds of university, their illicit schemes as commodities to be repeatedly imported and exported and are always looking for new territories in which to generate profit.

When journalists work collaboratively across frontiers, sharing data, this practice can be identified and ontology and human efficacy essays compromised. Temple University Essay 2012! It takes a network to monitor a network. International reporting groups such as the american salesman paper International Consortium of temple 2012, Investigative Journalists, Arab Reporters for Investigative Journalism (ARIJ), OCCRP and cosmology ontology others already co-operate on university question 2012, individual stories or sporadically share datasets. However, such is the scale of the problem and the ubiquity of cosmology in chinese, organised crime that these efforts can seem to be only scratching the surface. What journalists can do is share with colleagues in other countries details of the patterns of crime they have already detected in their own. This would enable wider cross-border investigations to determine whether the same criminal groups are setting up shop in other jurisdictions. For example, a criminal group sets up Limited Liability Partnerships (LLPs) that are all owned by a set of companies with their headquarters on a particular street in Belize City, Belize. Replications of this simple pattern can be searched for in the company registries of other countries or in related datasets, potentially revealing the group’s activities in those territories too.

In future, with the proper resources, this kind of pattern recognition could be facilitated and automated through the development of specific algorithms. Essay Question! Crime groups will inevitably react by altering their activities to avoid detection. But, crucially, this will hamper their operations and cost them more in money and time. Automated searches of ever-larger, global, transparent datasets can feed real-time alerts to journalists all over the world. The result could be that the public has earlier and reliable information about who the real corrupt beneficiaries of crimes are, such as the $1 billion bank theft that left the Republic of Moldova with an uncertain future. To conclude, a key component to fighting future crime is increased cross-border co-operation between journalists and programmers, who need to employ and create new advanced investigative techniques on of mice and men gcse, top of massive amounts of data. At the same time, activists and governments need to push for more transparency, quality and common standards in temple question open data. Paul Radu is the Executive Director of the Organized Crime and Corruption Reporting Project (www.reportingproject.net), which investigates transnational crime and corruption in Eastern Europe.

He is essays thought also a board member of the Global Investigative Journalism Network (http://gijn.org) and university 2012 has received many international awards for his journalism. Cosmology Ontology And Human Essays Thought! Calugareanu, V. and temple 2012 Schwartz, R. 4 May 2015. Spring again in the Republic of Moldova – mass protest against corruption. Deutsche Welle. Available online.

Funk, T. M. Do You Quote Essays! 2014. Mutual Legal Assistance Treaties and Letters Rogatory: A Guide for Judges. US: Federal Judicial Center. Available online. Government of Panama. January 2015. Panama Registry of Companies. Available online. OCCRP. 22 November 2011. The Proxy Platform.

The Reporting Project. Available online. Media Ownership Project. January 2015. Media Ownership Project: Moldova. Available online. Preasca, I., Munteanu, M. and temple university essay 2012 Sarnecki, M. 26 March 2013.

Taylor Network Back in Business. Rise Project. Available online. Radu, P., Munteanu M. and Ostanin, I. American Salesman! 24 July 2015. Grand Theft Moldova. Organized Crime and Corruption Reporting Project (OCCRP). Available online. Transparency International. 2015. Corruption Perceptions Index.

Available online. Essay Question 2012! 6. Sarah Chayes: Corruption and terrorism: the causal link. It’s February 2015 and I am in Kano, northern Nigeria. Not three months back, in the midst of Friday prayers, Boko Haram struck the Grand Mosque in the old fortress-like centre of gcse essay, town. The dead and the bloodied lay strewn in their hundreds across the public square. I’m sitting with some lawyers – a prosecutor, the chairman of the essay 2012 state bar association and a court administrator – trying to work out the do you articles mechanics of corruption in the justice sector, in temple question 2012 this most corrupt of american dream of a paper, countries. We’re talking details: how judges rarely demand bribes directly, their clerks collect the money; and how lawyers collude, blaming judicial corruption for the extra fees they pocket. “Sarah,” the prosecutor interjects, “we’ve been talking about money all this time. But this isn’t just about money …” “The saying goes,” he resumes awkwardly, “if you want to win your case, go to the judge with a beautiful girl.” 6. I’m stopped cold. Temple Essay 2012! I imagine the girl.

She may be 14 or 15. She returns home from school each day with her friends, the ontology and human efficacy essays in chinese white veils of their school uniforms fluttering like matched plumage. I picture the glistening eyes of some overfed judge as he reaches for university question 2012 her. My stomach turns. Abruptly another image comes to mind: the girl’s brother, a lanky young Nigerian man. Already disillusioned, he is pushed right over the edge. He would kill that judge if he could. And Boko Haram, all around this town, would like nothing more than to help him do it. Do You Quote Articles! I could suddenly understand how it happens.

I could see how the corruption perpetrated by officials of the then Nigerian administration – like that of temple university essay 2012, many governments around the world – was itself helping to generate the terrorist threat. The problem, I realised, is far more severe than white elephants or poor service delivery. Corruption entails a violation of of mice essay titles, a person’s basic humanity that can spur an temple university question 2012 enraged response. It is these connections – between government corruption and terrorism or other violence – that this essay explores. Do You Essays! Corruption is temple essay question one of essay about, those consensual topics. No one would argue it’s a good thing. International charities and multilateral organisations have worked hard to combat it, racking up impressive achievements in recent years.

Anti- bribery laws, once unheard of, have spread well beyond their initial US–UK beachhead. Major arrests and asset seizures are increasingly common, as are citizen-led anti-corruption protests. Such protests have resulted in the resignation of temple university 2012, senior officials or their ousting through the ballot box. That’s what happened in Nigeria, where a hard-nosed reformer – who has penned an about essay in this volume – gained an upset victory in university essay question 2012 March 2015 elections over the administration those Kano legal practitioners were criticising. And yet, when push comes to american in death of a salesman research, shove in 2012 bilateral relations, Western governments, businesses and do you quote essays charities are still most likely to prioritise other imperatives ahead of corruption. If an international aid agency or philanthropic organisation has set its sights on temple university essay, delivering health programming to rural villages, its government may be reticent to act against corruption in the host country for fear the precious permissions to operate will be cancelled.

If the objective is a major extension of electrical power across a whole region or a trade foray into an emerging market, corruption may be seen as a ‘cost of best year, doing business’. Corruption helps facilitate economic activity and growth, some maintain. Others cite culture: “It’s just the way people do things over there. Who are we to impose our norms?” These and other excuses are proffered to rationalise looking the other way or outright collusion. Upon closer inspection, it thus appears that corruption is temple university not so consensual after all. A remarkable number of Westerners actually argue in favour of it. Of all the competing priorities, the one that most swiftly trumps anti-corruption is security.

Co-operating with this or that corrupt leader is seen as critical, because he is our partner in cosmology ontology essays the war against terrorism. His is the only military worth its salt in the region, troops that actually go on university question 2012, the attack against militants. He provides us with intelligence or bases or overflight rights. And so the kleptocratic practices of his network of cronies are overlooked. The way they have bent state functions, wired the whole economy to their own benefit, given free rein to low-level officials to rake in extorted bribes and blocked off every avenue of recourse – none of that matters, so long as they are ‘with us’ in the fight against terrorists. This common framing is particularly ironic given the growing evidence that corruption is helping to cosmology efficacy, drive many people into the folds of university essay question 2012, extremist movements and indeed lies at the root of many of today’s security crises (Chayes 2015; Sky 2015).

The purported trade-off between security and corruption is a false dichotomy. Take southern Afghanistan, the former Taliban heartland, where I lived for nearly a decade. In the spring of 2009, a delegation of elders came to essays for nursing students, visit from Shah Wali Kot district, just north of Kandahar. This happened often. I was one of the only foreigners in Kandahar with no guards at temple 2012 my gate. When I asked why, with the do you Taliban killing people, the villagers don’t fight back, a man retorted, “How can they work with this Government? The Government doesn’t hear them. The Government doesn’t do anything for them.

It’s just there to fill its pockets, nothing else. If the Government isn’t fixed, no matter how many soldiers the foreigners bring, the situation won’t improve.” 7. A few days later in the border town of Spin Boldak, community leader Hajji Manan Khan concurred, “This Government … no one likes it. Ministers have huge palaces in Kabul, while the people have nothing. The foreigners should announce that the current Government is thieves. They should put the temple university essay question screws in them, call them on the carpet and demand accounts.” 8. I heard this refrain again and again.

Out of cosmology efficacy in chinese, a hundred Taliban, elders would tell me, fewer than a quarter were ‘real’. The rest had taken up arms in disgust with the Government. This assessment was corroborated by interviews with Taliban detainees in international military custody. Explaining their motivations for joining the university essay question insurgency, they cited government corruption more often than any strictly religious rationale. A similar picture emerges from Nigeria. When Boko Haram launched its first large-scale violent attacks in July 2009, police stations were the first targets. By all accounts, the Nigerian police is one of the most venal and abusive in essay the world (Human Rights Watch 2010).

9 And, during a November 2015 conversation in Maiduguri, where Boko Haram first emerged, local residents voiced a sentiment I had heard often: “People were very happy [with those first attacks]. Boko Haram was saying the truth about the temple university essay question 2012 violations by articles essays, government agencies against the people. Finally they could stand up and challenge. They were claiming their rights.” 10. Extremism isn’t the only form that backlash against university essay 2012 corruption takes. Gcse Essay Titles! Across the Arab world in 2011, populations took to the streets demanding an end to autocratic governments, the prosecution and imprisonment of corrupt officials, and the return of stolen assets. University Essay Question 2012! As the catastrophic situation in today’s Middle East demonstrates, revolutions rarely end peacefully. And Human Efficacy In Chinese! Some analysts see the expansion of university question 2012, extremism, from Daesh in Syria to essays, a tenacious insurgency in essay question 2012 Egypt, as a reaction to the failure of those initially non- violent efforts to break the grip of kleptocratic governing elites (Muasher 2015).

Ukraine seems as culturally and of mice and men titles historically different from the Middle East as a country can be, yet its 2014 revolution was fuelled by essay question, similar motivations. While anti-Russian sentiment and a cultural affinity with Western Europe were important drivers of the Maidan protests, so was disgust at the corrupt Yanukovich Government. Photos of the quote articles deposed president’s pleasure palace went viral after his fall. The sequel to that revolution has been the temple essay first major East–West stand-off since the end of the Cold War, complete with the american of a paper forcible annexation of temple university question, territory and the displacement of more than a million people. In these cases and others, corruption has helped generate some of today’s most dire security crises. The difficult question, especially regarding religious violence, is why? What is it about corruption that should drive people to such extremes?

Four elements of corruption in its current form help to provide an explanation: the humiliation inflicted on victims; their lack of recourse; the structure and sophistication of corrupt networks; and the truly colossal sums being stolen. Firstly, what we in the West often underestimate in thinking about corruption is the assault on victims’ human dignity that accompanies it. Recall the example of the judge’s ‘sextortion’, when the only way of dream of a, gaining a hearing may be to allow a daughter or a sister to be violated. Abuses of this nature can spark a burning need for retribution. In studies of violence ranging from Palestinian uprisings to gang shootings in the United States, insult or humiliation is found to be a key factor (Longo, Canetti and Hite-Rubin 2014; Black 2011).

11. Given the obvious connections between religion and morality, the moral depravity underlying the abuse is frequently understood in religious terms. Temple Question 2012! “Our leaders are bound by religious duty to do the right thing,” Kano’s then Bar Association Chairman Ibrahim Nassarawa told me, “so when they don’t, people hate them.” 12 At that point, a religious argument may be persuasive: “If our government were based on the Islamic system,” said Maiduguri residents, summarising Boko Haram’s preaching, “all these things wouldn’t be happening. For Nursing Students! We would have a fair and just society.” 13. Secondly, with government perpetrating the crimes, there is university question 2012 no earthly hope of recourse. As Sardar Muhammad – who cultivates grapes and pomegranates west of cosmology and human efficacy essays thought, Kandahar – put it in defining the temple university essay 2012 word ‘corruption’, “If the district governor takes all the development budget and only gives the about people a tiny bit, and I want to complain, and his gunmen keep me from complaining because they are his kept dogs, that’s corruption.” 14. Deprived of any peaceful means of redress against an abusive government, even the temple university essay question founders of our own Western democracies rebelled. The 16th-century Dutch Revolt, the English Civil War and the American and French revolutions were all bloody affairs.

Period documents from and men essay these milestones in democratic development indicate that in none of them did protagonists and ordinary citizens turn to university essay, violence gladly, but felt compelled to it after exhausting every other avenue and best buy resume application year obtaining not the slightest concession (Robertson 2006). 15. The unassailable impunity that Sardar Muhammad was lamenting derives from the third important feature of corruption as it currently exists in dozens of countries – how deeply it is embedded in state machinery. Temple Essay Question 2012! It’s not the work of a few venal officials, who might be rooted out or challenged in essay court. The kind of severe corruption that is common today is systemic. It is the practice of sophisticated networks armed with all the instruments of state function. They use those instruments to serve their aims – which largely boil down to personal enrichment. In many cases, these entities should not be thought of as governments at all, much less fragile or failing ones, but rather as savvy and successful criminal organisations. Weaknesses in state function examined in this light may prove to be deliberate, especially in agencies with autonomous power.

Judges or specialised prosecutors are underpaid. Armies are hollowed out to reduce the likelihood of a coup and because defence budgets and military assistance are juicy revenue streams. The results of essay question 2012, this latter trend were on vivid display in 2014 as the cannibalised militaries of Iraq and Nigeria collapsed at the first sign of a challenge. Gcse Essay Titles! In other cases, apparently innocuous state agencies such as tax authorities or water departments are fashioned into bludgeons to force compliance. Temple Essay Question! A Tunisian tax collector explained to me how, under the regime of Zine El-Abidine Ben Ali, certain people were accorded a tax holiday as long as they cut members of the ruling clique into their action. But “assessors would rarely make someone’s file go away completely. The permissiveness could always be revoked.” Taxes, he said, could be used “to punish someone who was too independent.” 16.

A trade union representative in cosmology ontology efficacy essays Uzbekistan described a similar system to me in 2014: “There are so many taxes it is impossible to pay them all. So people make a connection in the tax office to pay less. But then you’ve broken the law and they know it, and you are afraid of the Government. The whole Government is set up that way, to make you do wrong, so then they have you on temple university, the hook.” 17. These kleptocratic networks are horizontally integrated. Best Buy Resume Year! They comprise government officials, businesses such as banks or construction companies, and temple 2012 so-called non- governmental organisations (NGOs) and implementers of aid – which may in fact be owned by relatives of government officials. But they also include outright criminals such as smugglers, drug-traffickers and of a salesman paper even terrorists. Some within the government service in Algeria in the 1990s, and also officials in Pakistan today, are believed to have maintained operational links with extremists (Waldman 2010; Garcon 2003).

18. Essay 2012! For foreign governments, charities or businesses seeking to operate in such environments, this horizontal integration makes for particularly difficult navigating. The familiar distinctions between public and private sectors, licit and illicit actors, simply do not apply. Finally, the cosmology amounts of 2012, money in play are truly obscene. Former FBI special agent Debra Laprevotte, who worked kleptocracy cases for years, says that the of mice and men essay titles increase has been palpable: “For the longest time, we had a single billion-dollar case. Temple University Essay Question 2012! Now there are at least five billion-dollar investigations underway.” 19. According to two separate biannual surveys, ‘petty bribery’ in Afghanistan rakes in between ?1.3 billion and best application ?2.6 billion per year (UNODC 2012; Integrity Watch Afghanistan 2014). This is in a country whose licit government revenue is barely estimated to top ?1 billion (SIGAR 2015). The development implications of such sums are obvious. Imagine if even a fraction were devoted to a country’s healthcare or water and sewage system, or to building a reliable and affordable public transport network in a burgeoning megacity, or to university essay, paying teachers a living wage. Imagine the cosmology and human in chinese impact on sustainable economic growth.

But when obtained through practices this corrupt, vast wealth in a sea of poverty also has a moral component – hence the easy link to religion. In the essay question 2012 midst of the 16th- century Protestant revolt against the Habsburg ‘Divine Right’ monarchy, an anonymous Dutch pamphleteer complained, “They put robes of american dream in death of a salesman research paper, silk on their idols made of old wood, leaving us brethren of Christ naked and starving” (Arnade 2008, p. 99). Then, as now, militant puritanical religion, imposed if necessary by force, was seen by university 2012, some as the only remedy. The picture painted here is a sobering one, particularly for about governments, investors and humanitarian organisations that cannot avoid working in such countries. And especially when security concerns are so severe as to trump other considerations. Still, even in a world in which trade-offs are real and cannot simply be wished away, there are some important lessons to be considered.

Governments that ostensibly fight against terror may actually be generating more terrorism than they curb. The international community must do a better job of weighing up the pluses and minuses of partnering with acutely corrupt governments, and thus reinforcing them and temple essay 2012 facilitating their practices. Do You Essays! If alliances are too close, or pay too little attention to the corruption of university question, host governments, the and human essays in chinese thought abused populations may come to associate the international community with the misdeeds of their own rulers. University Question 2012! As 14th-century churchman William of Pagula admonished King Edward III, “He takes on the guilt of the perpetrator who neglects to fix what he can correct” (Nederman 2002, p. 82). A more precise understanding of network structures and real dynamics of power must inform planning processes ahead of engagement. It is costly in human and other resources, not to mention politically uncomfortable, to draw up network diagrams – like the ones intelligence or police agencies regularly develop in their study of terrorists or criminals – that map members of ostensibly friendly governments and their cut-outs in business or the criminal world. Cosmology And Human Efficacy In Chinese Thought! But these costs should be weighed against the proven and often disastrous price of temple university, blind engagement in such complex environments.

A new, broader understanding of ‘corporate social responsibility’ is required. Across sectors, companies whose business models actually depend on do you articles essays, servicing kleptocratic officials – such as some banks, lawyers, estate agents, registered agents, various extractive and other resource- based businesses, and international construction contractors – are contributing to significant security threats in their own countries. It is in this light that they should consider their ‘corporate social responsibility’ – rather than as a synonym for donations to temple university 2012, localised humanitarian work. Should their public-spiritedness remain wanting, then sanctions applied to them for do you quote articles colluding with illegal corrupt practices should be stiffened, commensurate with the harm they are doing. Western citizens should begin pressurising such businesses. And above all, Western governments should cease viewing corrupt money flows, or good trade deals extracted from kleptocrats at the expense of their populations, as a necessary component of their nations’ economies. Arnade, P. 2008. Beggars, Iconoclasts and Civic Patriots: The Political Culture of the Dutch Revolt. Ithica: Cornell University Press. Black, D. 2011.

Moral Time. New York: Oxford University Press, p.73. Chayes, S. 2015. Thieves of State: Why Corruption Threatens Global Security. New York: W.W. Norton. University! Garcon, J. Essays For Nursing Students! 15 November 2003. Les GIA sont une creation des services de securite algeriens. Temple University Question! Liberation.

Available online. Human Rights Watch. 17 August 2010. Everyone’s in on the Game: corruption and human rights abuses by the Nigeria Police Force. Available online. Integrity Watch. 28 May 2014. About! Afghanistan, National Corruption Survey. Available online.

Longo, M., Canetti, D. and Hite-Rubin N. 2014. A Checkpoint Effect? Evidence from a natural experiment on travel restrictions in the West Bank. American Journal of Political Science, 58(4), pp. 1006–1023. Muasher, M. Essay 2012! 2015. Thalatha Safarat Indhar Lam Yasma’ha Ahad. Alghad (Afkar wa Mawaqaf). Available online. Nederman, C. ed. and ontology and human essays thought trans.

2002. University! Political Thought in best buy resume olds Early Fourteenth Century England: Treatises by Walter of Milemete, William of temple essay question, Pagula and William of Ockham. Of Pagula, W., The Mirror of ontology and human essays in chinese, Edward III. Tempe: Arizona Center for Medieval and Renaissance Studies, p. Temple! 82. Robertson, G. Essays Students! 2006. The Tyrannicide Brief: The Story of the Man Who Sent Charles I to the Scaffold. New York: Pantheon.

Sky, E. 2015. The Unravelling: High Hopes and Missed Opportunities in Iraq. Temple Essay 2012! London: Atlantic Books. Essays For Nursing! Special Inspector General for Afghanistan Reconstruction (SIGAR). University Essay! 5 March 2015.

Letter to Generals Lloyd Austin, John Campbell and Todd Semonite. Available online. United Nations – Office on Drugs and essays students Crime (UNODC). December 2012. Corruption in Afghanistan: Recent Patterns and Trends. Vienna: UNODC. Available online.

Waldman, M. 2010. The Sun in the Sky: The Relationship Between Pakistan’s ISI and Afghan Insurgents. London School of Economics, Crisis States Working Group Paper, 2(18). 7. University Essay 2012! David Walsh: The irresponsibility of not knowing – corruption in sport. Being a sports writer was all I wanted.

Thirty-eight years, the essay about only job I’ve ever had. Good times mostly. Not what I thought they would be. When I glance in the rear-view mirror, there is more cynicism, more corruption, more of sport’s dark side. It seems hard to believe now that the journey began with the expectation of temple, standards higher than would ever be found in civilian life. There is, of course, much to recall that was glorious, exciting and uplifting, sporting stuff that makes you think anything is possible. Hard to imagine that a boy who grew up on cosmology and human essays in chinese thought, the potholed roads of Kenya could become a Tour de France champion, but that’s what Chris Froome did. Or that a boy from Rosario in university essay Argentina who was diagnosed with a growth hormone deficiency at age ten should become the greatest footballer we’ve ever seen. Well that’s Lionel Andres Messi’s story. For Nursing Students! How many winter evenings has he brightened? But even in the beautiful game, bad things were happening.

Our obsession with football created a global popularity that would lead to extraordinary riches pouring into temple essay question 2012, the game. That money needed to be managed and those in dream in death control needed to be accountable. We are speaking of systems of good governance, but greed got a head start and temple 2012 governance never caught up. With great wealth comes power and that attracts the corruptible. Over the last 15 years, there has been the International Olympic Committee (IOC) scandal behind the awarding of the Winter Olympics to Salt Lake City in 2001, the FIFA scandal that simmered for more than ten years before boiling over in 2015 and, most recently, the International Association of Athletics Federations (IAAF) scandal involving high-up officials in the international federation. Sometimes you find yourself taking a step back and wondering, “Could it have really happened?” Could custodians of the sport really have blackmailed an athlete in a ˆ450,000-deal, covering up a doping violation so that the athlete could compete in the Olympics? That’s the allegation and the French police are on the case (World Anti-Doping Agency 2016). I’d been a sports reporter for ten years when attending my first Olympics. That was Seoul 1988. A run along a busy promenade in and human efficacy essays in chinese South Korea’s capital city on the final Sunday of temple 2012, those Games remains a cherished memory. I never saw such an about bonding outpouring of question, national pride.

Every expression seemed to say, “You thought we couldn’t do it, even we weren’t sure we could, but we did.” Before those Games started, there had been student protests in Seoul and the world’s media highlighted the potential for the Olympics to be overshadowed by of mice gcse essay, unrest. That never happened. The trouble came from inside the stadium, down there on the track or, more accurately, in the room where the Canadian sprinter Ben Johnson peed into what anti-doping personnel call ‘the collection vessel’. The thing about watching something live is that it leaves a deeper, more lasting impression. Inside your living room, you see the story unfold. Inside the stadium, you feel it. It’s the difference between having your face painted and question 2012 having your forehead tattooed. That September in Seoul, Florence Griffith-Joyner, an American athlete, set new world records in the 100 metres and 200 metres. Do You Essays! They will stand for a long time yet, those records.

They called her ‘Flo-Jo’. With her long and exotically painted nails and Rolls-Royce stride, she was one of Seoul’s greatest stars. I saw her get the 200-metre record, decelerating in the home straight. It was a heart-sinking moment. Temple Question! There were allegations of doping, unproven. Florence Griffith-Joyner died at 38, far too soon (Walsh 2013). Ben Johnson was a different story. He got caught.

Can you imagine being awoken by a loud knock on year olds, your apartment door at 3.30 in the morning and being pleased about it? Doug Gillon, from The Glasgow Herald, stood there. “Johnson’s tested positive,” he said. University Essay Question! The words landed like ice-cold water on a sleepy face. Other than tell our offices back home that we were up and on the case, I don’t know what we could have done to advance the story at that hour, but it was a watershed moment. Ben Johnson changed the landscape. Some of the gcse essay titles things that had drawn us as kids to sport were being crushed by a will to win that recognised no boundaries. How bad was it?

How bad is it? It was bad. It’s gotten worse. Part of that summer of ’88 was spent following the world’s greatest bike race, the Tour de France. A few days from the end, there was another drug controversy when Pedro Delgado, the Spanish-born race leader, provided a urine sample that contained the drug probenecid, used by athletes to mask their use of proscribed substances. A strange case for sure. Probenecid was banned by the International Olympic Committee, but wasn’t yet banned by the body that governed world cycling. Delgado, it was initially speculated, would be docked ten minutes but not thrown off the race. The Dutch rider, Steven Rooks, would then be the new leader and, with the race almost complete, the certain winner. 20.

I met Rooks before the start, on the morning after Delgado’s bad news. “How do you feel about taking the yellow jersey?” “I don’t want it in these circumstances,” he said. “But if he’s been cheating, and why would anyone use probenecid, you will be the deserving leader.” “He has been the strongest rider in the race and deserves the victory.” Rooks saw my righteousness for what it was. Innocence. What I believe he was telling me, in code, of course, was that athletes in the Tour de France do what they have to do, and no one is guiltier or more innocent than another. Strange how crushing that moment seemed.

Over the years that followed, I became a different kind of sports writer – less gullible, even aggressively sceptical. Something Albert Camus wrote strikes a chord: “Every act of rebellion expresses a nostalgia for temple essay question innocence” (Camus 1956, p. 54). We want sport to be believable. In the world of our imagination, sport doesn’t just mirror life but offers something more principled, more idealistic, more inspiring than the best application world of university question 2012, business. Alas, the reality is far from that and there is a rebellion. Folk are tired of the in death of a paper corruption.

We want our innocence back. You can bet that when the news emerged that FIFA executive committee members were arrested on university 2012, corruption charges, football fans around the world were silently cheering. At last. Same reaction from athletics fans when news that high-ranking members of the IAAF suffered the same fate. Whether police investigations in both sports lead to charges doesn’t matter as much as knowing that men who once saw themselves as untouchable were mistaken.

With so much cheating on the field and so much corruption off it, you may think this is a bleak time for sport. On the contrary, this is what sport has needed: scrutiny, exposure of wrongdoing, punishment for those who have done wrong. American In Death Paper! No longer in the dark, we now have the opportunity for change. It would be a crime not to seize it. From where did the university essay malaise come?

Do we blame the athlete because it is cosmology ontology and human efficacy in chinese thought their body and what they put into it is ultimately their responsibility? Or the essay question trusted coach who says that, without doping, victory is unattainable? Or the governing body that publicly says doping is a scourge, but privately accepts its existence as an irrepressible evil? From where does the corruption come? What of the institutional corruption? Why did we get the IOC scandal, the of mice FIFA scandal and the IAAF scandal? Perhaps there isn’t one failing that explains everything, but it is now clear that sports officials were granted too much autonomy and subjected to too little scrutiny. Members of the IOC and FIFA were treated like royalty and many of them embraced the world of privilege before abusing it. Now US federal officers and the Swiss and French police are pursuing cases of suspected fraud in sport, and they do so with fans worldwide urging them on. Temple! Let’s turn the clock back to the genesis of one of sport’s most notorious cases of wrongdoing. Essay Titles! It was July 1999.

We were all at university question Le Puy du Fou, a theme park set among the trees and beauty of the Vendee in western France. It was the start of the Tour de France. The race began with a short individual race against the clock, each rider hurtling round a 4-mile circuit in pursuit of the first yellow jersey. That race launched Lance Armstrong as an embryonic global icon. Of Mice And Men Gcse! He won that short test by a staggering eight seconds and had done this after recovering from 2012 life-threatening testicular cancer. His domination of that year’s Tour was absolute and his performance seemed to many the most life-affirming story that sport had ever delivered. Surviving cancer is one thing, but to follow recovery with victory in perhaps the american in death of a salesman research paper toughest athletic challenge of all is quite another.

Armstrong cheated because he believed others were cheating and that it was the only way he could win. On both counts, he was almost certainly correct. But that merely explains his rationale – it cannot excuse it. A great number of his competitors in that race were not using drugs and so were put at an insurmountable disadvantage by those who did cheat. The fact that Armstrong had been so seriously ill made it hard for people to believe that he would then use drugs that could be dangerous to essay question, his health. He never saw it like that. Many of the drugs used in restoring him to american in death of a research paper, health, after he’d undergone four rounds of chemotherapy, were the same drugs that would give him greater endurance in the Tour de France.

And they weren’t that dangerous. But he couldn’t have gotten away with it unless so many had been willing to embrace the irresponsibility of not knowing. Temple University Essay! The truth is that the truth was there, an inch or so beneath the surface. “If a misdeed arises in the search for truth, it is better to exhume it rather than conceal the truth,” Saint Jerome wrote in the fifth century (cited in Ballester and Walsh 2004, p.1). Cosmology Essays Thought! That’s not bad advice. In the surge of the feel-good factor that came with Armstrong’s first victory in the Tour de France, everyone had their reasons for temple essay clinging to the irresponsibility of not knowing and leaving the truth resting beneath the surface. His sponsors would sell bikes and american in death of a salesman research paper clothing – and dreams – off the miracle of his comeback. Those entrusted with the duty to protect the sport, the world-governing cycling body (the Union Cycliste Internationale [UCI]) saw in him a saviour bearing the gifts of increased popularity and, of temple university question, course, revenue. As fans, we want our heroes to be angels on ontology and human essays thought, wheels, simon- pure, somehow immune to the uppers and downers of our own pill-popping society. In the 2012 maelstrom of Armstrong’s wondrous victory, we engaged in what the poet Samuel Taylor Coleridge called ‘the willing suspension of disbelief’. All the reasons why this story had to buy resume olds, be questioned were suppressed. Those who tried to protest were shouted down.

Let us try to explain how easy it would have been for the fraud of Armstrong to have been stopped before it had begun. The drug of choice in 1999 was erythropoietin (EPO), which promotes the production of essay question 2012, red cells and allowed those using it an almost endless supply of oxygen. With it, a rider could fly up mountains. Of Mice Essay! Angels on wheels indeed. At that time, there was no anti-doping test to identify it in urine.

So EPO was a godsend for those who wished to temple university essay question, cheat, and there were plenty. From blood tests taken before that 1999 Tour, the authorities more or less knew who was using the drug but just could not prove it. They also knew that an EPO test was imminent. All they had to do was freeze the urine samples from of mice and men gcse essay ’99 and re-examine them when the EPO test was approved, which happened in 2000. Temple University Question! It would have been simple and it would have exposed those who were cheating. But those who should have been protecting the sport were the same people who were promoting it, and Lance Armstrong was good for business. It was not co-incidental that when Armstrong the Legend became Armstrong the and men gcse essay titles Cheat, US federal investigators had gotten involved. The Feds have powers that allow them to university essay, dig deeper than journalists, and Armstrong’s former teammates quickly learned that while they could tell little white lies to journalists, they couldn’t lie under oath. Only when the police got interested in the minutiae of football’s governing body, FIFA, and the athletics federation, IAAF, did we discover the extent of the corruption in essays for nursing both organisations.

Without subpoena powers, without the right to bank accounts, but with the threat of temple university question, costly legal cases, there is for nursing students only so far journalists can go. We came to know how rotten things were in the state of the Tour de France when French customs pulled over a team car on the Franco–Belge border at 6 am on a July morning in 1998. With FIFA, it was the Federal Bureau of Investigation’s (FBI) arrest of US delegate Chuck Blazer that proved to be the turning point. Blazer spilt the beans and temple university essay question 2012 plenty of barons were in trouble. French police are now doing the same for the IAAF, showing the most powerful that they’re not as untouchable as they might have thought. How did it get to essays for nursing students, this?

Good people stayed quiet when they should have spoken up. Anyone who pushed for temple question 2012 good governance in these organisations was putting themselves in an uncomfortable position. Few were prepared to do that. It was easier to about bonding, look the other way, to travel on the gravy train and not pull the emergency cord. This longing to university 2012, indulge the irresponsibility of essays, not knowing has been the rock upon which the corruption was built. Those who said nothing – they and university essay their sports have paid a high price. Gcse Essay Titles! Paul Simon wrote about this a long time ago in ‘The Sound of Silence’: “Fool, said I, you do not know. Silence, like a cancer grows” (Simon 1964).

How we have needed courageous people. Take the temple university essay question IOC and the privileges of its members. Forget the courtesy cars and five-star hotels, the access to the best tickets and the lavish banquets. Instead, consider the daily allowance. Board members on IOC duty receive a daily $900 allowance, $450 for american in death of a common or garden members (IOC Ethics Commission 2015). It adds up when you spend maybe two and a half weeks at the Olympics, which even an IOC member wouldn’t dare to call hard work. Essay Question 2012! As much as there is an urge to say that these allowances are far too much, it is worth pointing out that, among the major sports bodies, the IOC is the only one that publicly discloses information such as per diem allowances to its members. This level of compensation does beg the question, ‘Who is serving whom?’ Is it the IOC members who serve the Olympics or the Olympics that serves its committee members? There is a culture of entitlement that needs to end, because excessive privilege can often be the precursor to corruption: “If I am entitled to this, perhaps I can also get that.” Somewhere along the way, a lot of FIFA administrators came to see not much difference between privilege and wrongdoing – like one was the logical extension of the other. Let me tell you about Vitaly Stepanov, the courageous whistle-blower who did so much to bring to light the doping secrets in and men gcse Russian sport.

He was recently asked to university essay question, meet IAAF officials in a major city. And Men Essay Titles! To get there, he had to take a six-hour flight. IAAF booked the ticket and when it landed in Stepanov’s email, he realised it was a first-class flight (Walsh 2014). Surprised and unimpressed to temple university question, have found himself immediately drawn into essays, this world of 2012, privilege, Stepanov rang his IAAF contact and said he had no wish to travel first- class. Essays For Nursing Students! He considered the excessive cost could be far better spent on fighting the doping culture that he had exposed. Will sports officials ever get the message? (Walsh 2014). For inspiration, they might care to turn their eyes to the example being set by Pope Francis, leader of the temple question Catholic Church. When he turned up in cosmology ontology and human in chinese thought Washington to meet President Obama, it was easy to pick out his car in the motorcade of more than 20 SUVs and university essay question police cars.

He was inside the charcoal grey Fiat 500L, which was maybe a tiny step up, or down, from the Ford Focus he drives around the Vatican. “I’m visible to people and I lead a normal life,” Pope Francis has said. “Public Mass in the morning, I eat in the refectory with everyone else, etc. All this is good for me and prevents me from being isolated. I’m trying to stay and act the same as I did in best buy resume Buenos Aires because, if you change at my age, you just look ridiculous” (Pope Francis 2013, paraphrased). How many high-ranking sports officials have thought that if that little Fiat is good for the Pope, it is good enough for me? How many believe they should have lives somewhat akin to temple university essay, the lives of fans upon whose loyalty their games are built?

The IOC needs to lower those allowances and FIFA’s new president, whoever they are, needs to embrace a more modest lifestyle. Transparency must become the norm and proper governance needs to be at the top of every agenda. For too long, good governance has been nothing but a PR sound bite. Trust will be regained when they show us they have changed, not when they tell us. We need governments to lead as well, to essay bonding, say to sport’s wrongdoers that you are not part of temple essay question, some separate untouchable state. Do wrong and you will be held accountable. American Dream In Death Research! The Wild West is no more. Temple University! To the athletes, we need to say that winning is not the most important thing. How you try to win is american in death paper what matters. Would you rather be top of the medal table with cheats or bottom with a group of totally honest athletes?

Governments need to stop seeing the university essay prowess of their athletes as a sign of national strength. For that too is another road leading to corruption. Better in best buy resume application year my view for a government to understand that what truly matters is how many of its citizens are active. We need to stop wearing our country’s success in sport like a badge of honour, for it matters not a whit whether we’re first or second in the medals table. It is Vitaly Stepanov, the Russian whistle-blower, to temple question 2012, whom we should listen. He reminds us of do you, what matters, and what doesn’t. “Personally, I don’t like this whole idea of countries and nationalism and all of that. Things must be done that serve the planet not for the country. Same in sport, I don’t care that a Russian wins or an temple American wins. If the competition is fair, if the best one wins, that’s good. If a person is honest, talented, has a good coach and he is raised properly and he becomes an Olympic champion then he will be a hero.

And it really will not matter what country he is from. Jesse Owens became a hero for best buy resume application year the whole world. “I went to the Olympic museum in Lausanne. There is a saying on a wall there from Pierre de Coubertin, the father of the Olympic movement. Let me just say it. ‘The important thing in life is not the triumph but the fight. The essential thing is temple question 2012 not to ontology and human efficacy in chinese, have won but to university question 2012, have fought well.’ This is my view of what sport should be” (Walsh 2015). Ballester, P. and Walsh, D. 2004. L.A. Confidentiel: Les Secrets de Lance Armstrong.

France: La Martiniere. Camus, A. 1956. The Rebel: An Essay on a Man in Revolt. New York: First Vintage International, p. 54. International Olympic Committee (IOC) Ethics Commission. 2015. Agenda 2020: Indemnity Policy. Switzerland: IOC.

Available from: http://www.olympic.org/Documents/Agenda2020/Ethics_ Commission_to_IOC_Members_IOC_Indemnity_Policy. pdf. Pope Francis. 2013. Letter to Father Enrique Rodriguez. Available online. Simon, P. 1964. The Sound of Silence. New York: Columbia Records. Walsh, D. 2013. Seven Deadly Sins: My Pursuit of Lance Armstrong. UK: Simon Schuster.

Walsh, D. 14 December 2014. Russian doping whistleblower fears for his safety. The Sunday Times. Available from: http://www.thesundaytimes.co.uk/sto/sport/athletics/ article1495850.ece. Walsh, D. 29 November 2015. Husband and wife who brought down Russia. The Sunday Times. Available from: http://www.thesundaytimes.co.uk/sto/sport/athletics/ article1638611.ece. World Anti-Doping Agency. 2016. Independent Commission Report – Part 2. Available online.

8. President Muhammadu Buhari: My plan to fight corruption in Nigeria. In the run-up to the general elections in March 2015, I campaigned on the platform of addressing the challenges of security, the economy, power, infrastructure and fighting corruption. Of these, removing the cancer of corruption from the system is the key not only to restoring the moral health of the of mice and men gcse essay nation, but also to freeing our enormous resources for urgent socio-economic development. Nigerians never cease to ask, for example, why it is that, at temple university essay independence in 1960, Nigeria’s gross domestic product (GDP) per capita was higher at $559 than that of Singapore’s at gcse $476, but today Singapore’s GDP has grown to $55,182 and university question 2012 Nigeria’s has increased to just $3,005 (World Bank 2016). For sure, there are many variables to explain this paradox of essays for nursing, a city-state with a small population outperforming Nigeria so dramatically. But the question 2012 most important single factor, to my mind, is our two countries’ contrasting leadership visions and attitudes to corruption. As Alan Greenspan (2007) has observed, “Corruption, embezzlement, fraud, these are all characteristics which exist everywhere. It is regrettably the way human nature functions, whether we like it or not.

What successful economies do is to keep it to a minimum.” Unfortunately, successive Nigerian governments have simply been unable to contain the monster. Oil and gas are the second largest contributors to our GDP and account for more than 80% of our foreign exchange earnings. Yet this is the about bonding most corruption-ridden sector of temple university question, our economy. Articles! By some industry estimates, 232,000 barrels of crude oil worth on average $6.7 billion per annum are lost by the Nigerian state to oil thieves (Kar and Cartwright-Smith 2010). This illicit trade thrives as a result of collaboration among politicians, security agencies, criminal gangs and even multinational oil company employees. Essay Question 2012! As the Financial Times reported, the enormity of the problem is captured in satellite imageries showing the illicit oil trade “expanding exponentially between 2008 and ontology and human efficacy essays in chinese thought 2013, at the same time as artisanal [illegal] refining was mushrooming across the Niger Delta on an industrial scale” (Wallis 2015). The abuse and university essay question 2012 misuse of public office for private gain has been a constant feature of dream in death research paper, governance in Nigeria for the past 30 years.

In the university essay last two decades especially, corruption – with its corresponding devastating socio-economic consequences on national development and the well-being of our people – escalated rapidly and with even greater intensity. Our recent history has been one of predatory and rapacious political, military, public and private sector elites competing and alternating as the drivers of corruption. Paradoxically, corruption flourished and essays for nursing eventually became a way of life under the supposedly accountable democratic governments of the past 16 years during which, by one calculation, the nation earned more revenue than in all the previous 80 years combined. Even as far back as the 1980s, procurement and contract costs in temple essay 2012 Nigeria were three times higher than those in East and North Africa, and four times higher than those in essays Asia. Studies suggest that public funds of between $300 billion and $400 billion have been lost to corruption since Nigeria became independent in 1960 (Ezekwesili 2012).

According to the African Union’s high-level panel on illicit flows, Nigeria alone accounted for $217 billion of the African continent’s total $850 billion loss to essay, illicit flows between 1970 and 2008 (UNECA 2015). Despite anti-corruption agencies and laws introduced in recent years, there was a complete lack of political will to strengthen these agencies and to faithfully enforce the laws. As one commentator observed, across the dream in death of a salesman research paper entire spectrum of temple essay question 2012, government, rules and regulations were ignored with impunity. Procurements were made with a total disregard for for nursing students due process, inflated by billions of dollars and poorly executed, and payments were made for jobs not even done. No wonder then that Nigeria consistently scored below the African average in virtually all the categories considered by various transparency and good governance agencies: safety and the rule of law, ease of doing business, participation and human rights, sustainable economic opportunities and human development (Transparency International 2016).

The United Nations Office on Drugs and Crime (UNODC) (2016) has correctly identified that pervasive corruption undermines democratic institutions, slows economic development and contributes to governmental instability. Corruption erodes the moral fabric of temple essay question 2012, society and violates the social and economic rights of citizens, particularly the poor and the vulnerable. Actually it creates poverty and hurts the poor disproportionately, because resources are diverted away from cosmology and human those who need government protection and services the most. Temple Question! Indeed corrupt politicians, in collusion with electoral officials, have consistently distorted our electoral processes and do you essays perverted the rule of university, law, thereby undermining our democracy. Corrupt practices such as illegal duty and tax waivers lead to loss of essays, revenue. Corruption drives away foreign direct investment with its consequential loss of opportunities for increased government revenue, job creation and skills acquisition.

It erodes efficiency, effectiveness and productivity, while promoting waste and mismanagement. The resultant inequality in society – with extreme mass poverty living side by side with islands of stupendous unearned riches – has led to temple university essay question, frustration, hopelessness and despair, and laid the foundation for militancy and insurgency. Articles Essays! Corruption in Nigeria has resulted in the decay of infrastructure, a lack of social services and the collapse of the institutions to fix them. The question then arises as to why and how Nigeria descended to become such a sorry example of university essay 2012, a rich yet poor country. American In Death Of A Salesman! There are many predisposing factors to corruption in temple essay question Nigeria. First, there is the distortion of best application olds, values and the cultural context. In many communities, as indeed everywhere else in the world, material success is celebrated and emulated. In Nigeria, however, a further weakening of university essay 2012, values occurred somewhere down the line, eroding the cosmology thought traditional mechanism of checks on the illegal, primitive and ostentatious accumulation and display of wealth. Dislocation of communities and urbanisation partly account for this.

Second, a strong culture of ethnicity and nepotism encourages corruption because it influences the irrational allocation of resources and the protection of culprits. Third, there is university a culture of elite exceptionalism whereby high public-office holders and buy resume the wealthy feel that, by virtue of their status, stature or position, they are exempted from the laws and rules regulating society. Essay 2012! Fourth, and most insidious, is the pervasive culture of impunity across the social strata, which is, in turn, fuelled by a legal system bedevilled by cosmology ontology essays, delays. The egregious culture of temple university essay 2012, impunity has itself sabotaged and stultified the growth of the students rule of essay question 2012, law. Finally, the single biggest contributor to corruption in Nigeria is the lack of and human efficacy in chinese thought, political will among the leadership of the university question country in the past to tackle it. There are sufficient laws in the statute books, and robust rules, regulations and clearly set out procedures throughout the public service. But the institutions established to fight corruption either lacked the best buy resume year olds desire, the capacity and drive to tackle it or were deliberately subverted or circumvented.

8.3 Proposals to curb corruption in Nigeria. To confront this challenge, we must start by showing that we have the exemplary leadership, personal integrity and temple university essay 2012 demonstrable political will to essays for nursing students, do so. Democratic governance based on individual liberties, human rights, a free press and the rule of law requires us to be fair and just in temple essay question dealing with all cases of corruption. Students! There must be transparency and a strict adherence to due process – however painstaking the effort and however slowly the wheel of justice turns under this setting. At the same time, we must be accountable and remain faithful to our oath of office whereby we swore to university essay question 2012, do justice to all manner of people without fear or favour. We must, like Caesar’s wife, be seen at and men all times to be beyond reproach in order to cast the temple essay 2012 first of any stones. Thus, though not required by law, my vice-president and I began my tenure by publicly declaring our assets, to be compared with our net worth on leaving office. As I noted earlier, there exists a plethora of laws, rules and regulations to ensure good governance in and men Nigeria. There also exist several commissions and agencies to investigate and prosecute corrupt practices.

We need not create any new ones unless absolutely necessary. Temple! We only quote articles essays, need to strengthen, adequately fund and motivate the existing ones to do their jobs. We shall also encourage independence of action and avoidance of self-censorship by anti-corruption agencies. No one will be presented as a ‘sacred cow’ beyond the reach of the law. In the fight against corruption, citizen involvement and university demand side activism are key components. Essay About Bonding! Most of essay, our people, especially those in the rural areas who are poor, ignorant and illiterate, do not make the essay about link between corruption and their lack of access to healthcare, education and other facilities, even where they exist. They are too poor, too dependent and too powerless to demand accountability from their State or local governments.

We shall therefore encourage the civil society, faith-based groups and university essay 2012 community associations to challenge corruption within their communities. In this regard, we shall review our communication strategy towards a more open and transparent government by sharing information, encouraging citizen empowerment and supporting social actions to challenge corrupt practices by public officials at the federal state and local government levels. In our model of democracy, there is a clear separation of powers between the Executive, the of mice gcse essay titles Legislature and the Judiciary. Temple Question 2012! To tackle corruption, there is cosmology ontology and human essays thought a need for all three to work together for a common purpose. Towards this end, we are ready to engage with the Legislature and the Judiciary, state governments and temple question all organs of government to ensure the necessary synergy towards effectively combating corruption. Gcse Essay! Early in the life of this administration, I constituted a Presidential Advisory Committee on Anti-Corruption – made up of experts and persons of integrity – to oversee our anti-corruption effort, promote the temple essay question 2012 reform agenda of the Government and essays co-ordinate the implementation plan for anti-corruption legislation and temple 2012 other interventions.

Among other things, the Committee will also articulate and report on strategies towards repositioning and strengthening our agencies. These include the Economic and american salesman research paper Financial Crimes Commission (EFCC), the university 2012 Independent Corrupt Practices Commission (ICPC), the Code of Conduct Bureau (CCB) and the Code of Conduct Tribunal (CCT), and the ways in which our criminal justice administration may be improved. Given the transnational operations of criminals and the multi-jurisdictional effect of corruption, we will also intensify our collaboration with the american of a salesman research international community. This includes international anti-corruption agencies and institutions such as the United Nations Office on Drugs and Crime (UNODC) and other development partners. We also commit ourselves to compliance with the temple university 2012 country’s international obligations under international treaties and conventions such as the United Nations Convention on Anti- Corruption (UNCAC) (UNODC 2015). Essays! 8.4 The Economic and Financial Crimes Commission and temple question the Independent Corrupt Practices Commission. Two anti-corruption institutions are key to Nigeria’s anti-corruption efforts. These are the EFCC and the ICPC. We are aware that both are presently not working at maximum potential owing to a myriad of challenges, which include overlaps in mandate, gaps in quote operational legislation and funding, a human capital deficiency, leadership inadequacy and internal corruption. I believe a review of legislation is essential to reposition these institutions. Temple University Essay Question 2012! For example, currently the cosmology and human efficacy essays ICPC can only begin anti-corruption investigations in essay question 2012 response to petitions from the public.

We want to change that, revising the ICPC Act to increase the Commission’s powers to initiate investigations into cases of corruption (ICPC 2016). This would include: Granting the ICPC the power to commence assets forfeiture proceedings, as is the case in the US, UK and South Africa. Illegally acquired properties may then be seized where the suspected owner is a fugitive, disclaims ownership or cannot be located despite diligent efforts. Streamlining the jurisdiction of the ICPC by reducing areas of overlap with the EFCC, thus giving each agency areas of primary jurisdictional responsibility. Giving the ICPC power to accept material assistance from international institutions and development partners, as well as to access funds from global anti-corruption agencies, which the present ICPC Act prohibits. Similarly, as part of the EFCC legislative review, we will focus on: Empowering the essays for nursing Commission to presume that a person has illegally enriched themselves where such a person owns, possesses or controls an interest in any property that cannot be justified by present or past emoluments or circumstances. Streamlining the jurisdiction of the EFCC to reduce overlap with the ICPC mandate. Temple Question 2012! Securing the forfeiture of illegally acquired properties where the suspected owner is a fugitive, disclaims ownership or cannot be located despite diligent efforts.

Separating the agency for financial intelligence gathering from the EFCC. The Nigerian Financial Intelligence Unit, which operates as an essays students arm of the EFCC, needs to be independent in order to enhance its operational autonomy. We intend to work with the Legislature to implement all these necessary reforms. University Question! It’s also critical that these two agencies charged with fighting corruption and financial crimes collaborate closely with development partners for essay technical assistance, staff training and data sharing. Temple University Essay Question 2012! As international co-operation continues to do you articles essays, reduce the number of havens for temple essay question 2012 hiding the proceeds of crime, new havens are emerging. Of Mice And Men Gcse! We need therefore to enhance the scope of our mutual legal assistance agreements to widen the net we cast to recover illicit funds and secure the forfeiture of unexplainable assets. Temple University Question! In this regard, the agencies will also need to be more proactive in quote essays leveraging the legislations of foreign jurisdictions such as the temple university question 2012 US Foreign Corrupt Practices Act (US Department of Justice 2015).

Indeed, there have been two recent cases involving high-profile Nigerians that show how foreign jurisdictions (to whom we are grateful) can effectively complement our national efforts to tackle corruption cases. Pursuant to action taken by the US under the Foreign Corrupt Practices Act, Kellogg, Brown Root pleaded guilty to paying named Nigerian officials a $180 million bribe to olds, secure a $6 billion contract (US Department of Justice 2009). In another notorious case, all numerous counts of corruption filed against a former governor of a state were dismissed by a court in Nigeria only for the same politician to be convicted in the UK – based on the same evidence! These kinds of prosecution lapses in major corruption cases arise because of the slow nature of trials, especially of corruption cases, in our system. Typically, corruption trials involving high-profile public officers last an university average of and men essay, 8 to university essay question, 10 years or, if they go to appeal, 15 years. In such a situation, prosecution and judicial fatigue set in. It’s standard practice for senior defence lawyers to use legal technicalities such as preliminary objections to challenge the jurisdiction of the court, requesting stay of proceedings and appealing interlocutory or preliminary matters, or for courts to oblige the accused with injunctions (sometimes perpetual), restraining anti-corruption agencies from investigating, arresting or prosecuting the suspected persons!

However, with the articles essays passage of the Administration of temple 2012, Criminal Justice Act (ACJA) 2015, which seeks to limit such abuses, we hope to quote essays, see significant progress (Federal Ministry of Justice 2015). The ACJA contains several innovations with the potential to significantly improve criminal justice administration in Nigeria. Essay Question! For example, it states that an application for of mice essay titles a stay of proceedings shall not be entertained, that all preliminary objections shall be considered along with the substantive issues and temple university essay 2012 that a ruling shall be made thereon at the time of delivery of judgment. The CCB was created 36 years ago to ensure probity and accountability. This includes setting out a comprehensive code of conduct for public officers such as declaring their assets and liabilities, and those of american in death salesman, members of their families, when they assume and subsequently leave public office.

It has powers to apprehend offending public officers and arraign them before the CCT. Yet in spite of the glaring and university essay widespread corruption by political appointees and other public servants, the essay about Bureau has hardly used its powers and, where it has, only low-level public officers have been apprehended and brought before the CCT. Lee Kuan Yew (2000), writing on corruption in his book, From Third World To First, The Singapore Story: 1965– 2000, stated that: “The most effective change we made in 1960 was to university essay question 2012, allow the american dream in death courts to treat proof that an accused was living beyond his or her means or had property or income they could not explain as corroborating evidence of corruption.” Nigeria has had a similar provision at paragraph 11(3) of the Fifth Schedule to the Constitution, which provides that any property acquired by a public officer that is not fairly attributable to his income shall be deemed to essay 2012, have been acquired in breach of the Code (International Centre of Nigerian Law [ICNL] 1999). In its 36 years of existence, the CCB has never invoked this provision. The ICPC has a similar provision within section 44(2) of its enabling Act, which it has also never invoked since its creation 15 years ago. The CCB is fundamentally hampered by the fact that there is no requirement for public officers’ asset declarations to be published. So to lead by example, my vice-president and I voluntarily submitted our assets declaration, hoping that other members of cosmology ontology and human efficacy essays thought, my Government would do the same. But beyond this, the CCB simply lacks the capacity to verify the claims made in the thousands of assets forms submitted. Temple! There simply has not been the about political will to fully fund or adequately staff and equip the CCB for the task. In co-operation with the National Assembly, we shall look for ways and temple essay question 2012 means to make the required appropriation.

We shall also seek co-operation and assistance from our development partners in the areas of computerisation of the operations of the CCB and Land Registries, with links to the operations of the Nigerian Stock Exchange, the Securities and Exchange Commission and application year olds the Corporate Affairs Commission (our Companies Registry) to enhance and facilitate assets tracing. Already our Central Bank has implemented a biometric verification system in all banks, facilitating the verification of the identity of every account holder. Like the CCB, the CCT was established more than three decades ago. Its purpose was to adjudicate on breaches of the Code of Conduct by public officers, which were referred to it by the CCB. Temple University! In the absence of a functioning CCB, the essays CCT too has been doomed to failure, applying its powers to impose sanctions – such as removal from office, bans from holding public office and temple university question the forfeiture of corruptly acquired property – only to minor cases. Articles! The Nigeria Police, like the police everywhere, are primarily tasked with maintaining law and order. Its involvement with corruption cases and financial crimes is peripheral except in cases like theft. But the potential for compromised anti- corruption operatives remains a problem across our public sector. And the police are no exception.

Indeed, Transparency International, citing the 2013 Global Corruption Barometer, stated that 92% of respondents in Nigeria felt that the police were corrupt. We are aware of this general perception of the essay question 2012 Nigeria Police and we shall take steps for students its reform. The other institution that is critical to our ability to successfully combat corruption is the adjudicating agency or the Judiciary. Yet our Judiciary itself is temple university essay 2012 perceived to be corrupt. Do You Quote Articles Essays! As in university essay other areas, it’s a difficult allegation to prove. Of A Salesman! From their pronouncements, it’s clear that the leadership of the Judiciary is aware of essay question, this general perception. It cannot be swept under the carpet, especially given the odious nature of many decisions from the Bench.

These include granting perpetual injunctions, restraining the police and anti-corruption agencies from investigating, arresting or prosecuting high-profile politicians and the other examples I have already cited. Indeed, the leadership is undertaking internal measures to identify judges of unimpeachable integrity, and to have corruption cases assigned to them administratively. They are similarly making efforts to cleanse the system by identifying compromised judges for disciplinary measures, including retirement. The discipline of best year, judges, however, is the responsibility of the National Judicial Council established by the Constitution. There have been observations about the Council’s composition, the mode of appointment to essay 2012, it and for nursing how to make it broader-based in temple university 2012 representation. And Human Efficacy Essays In Chinese Thought! These are matters for the Judiciary to consider. Finally, we are undertaking administrative measures in the following areas to strengthen our anti-corruption crusade more generally: Addressing poor remuneration in the public service. Alongside our wider reforms of the public sector, we need to look into appropriate remuneration for some categories of essay 2012, civil servants. A fresh university graduate in the public service earns about buy resume $300 a month.

Unfortunately, inflationary pressures and increases in the cost of living make corrupt ways of supplementing legitimate income more attractive. Again, Lee Kuan Yew (2000) said that one of the temple question 2012 ways he dealt with corruption in essay about bonding the public service was to drastically increase the salaries of the accounting officers, putting them almost on a par with similar heads of private sector organisations. While this isn’t an immediate possibility for us, given our current economic circumstances, we do propose to university essay question, finance some increases in critical functions related to essays students, public service wages, using part of the freed-up funds gained from recovered looted assets, reductions in waste and temple question the plugging of leaks. However, there may also be need for a downward review of the emoluments, allowances and entitlements of certain public officers. We shall also reform our oil sector – which is the lifeblood but also the most corruption-ridden sector of our economy. To that end, we will: Publish quarterly audits of the Nigerian National Petroleum Corporation. End the opacity in the swapping of crude oil for best application year olds refined products, which has created avenues for corruption.

Improve internal refining capacity with a view to ending, in temple essay question 2016, the clearly unsustainable 1 trillion Naira (N) subsidy on imported petroleum products. Engender transparency in the purchase of all refined products by publishing purchases and do you essays reconciling the amounts against consumption figures. Develop partnerships to deploy advanced technology to share data and track oil theft. Temple University Essay 2012! Increase the participation of application olds, Nigeria in the Extractive Industries Transparency Initiative (EITI). After corruption, waste and essay question 2012 mismanagement of public funds are the essays students biggest drains on the economy. Even before the present economic downturn, reducing them had become imperative. For years, recurrent expenditure had been at 70 - 80% of the national budget with emoluments of senior public officers being the major expenditure heads. So there will be a significant reduction in international travel by public officers. We will ensure that public officers travel only when absolutely necessary and, when they do, there will be a restriction placed on classes of travel. In addition, the Federal Ministry of Finance has now established an Efficiency Unit to monitor all ministries, departments and agencies.

The Unit’s aim is to review all government overhead expenditures, reduce waste and promote efficiency. We shall also vigorously enforce the Public Procurement Act to ensure that due process is followed in government procurements (Bureau of Public Procurement 2012). Following decades of a lack of oversight over government revenues, receipts and income flow, we have recently reverted to constitutionalism and consolidated all government accounts into a Treasury Single Account maintained by the Central Bank of Nigeria. As a result, we are now in a position to monitor all receipts, expenditures and block leakages, thereby enhancing transparency and accountability in the management of government revenues, receipts and payments. We will run a leaner Government, reducing the number of ministries and reviewing the proliferation of parastatals and university essay agencies. Some of these are moribund, such as the Public Complaints Commission, the 2014 budgetary allocation for which was N2.927 billion – all of it was spent on salaries. Many others are either no longer required or they perform the buy resume year olds same or similar functions. These include the National Office for Technology Acquisition and Promotion, with its 2014 budget allocation of N466 million to boost locally generated technology. In the same vein, the Nigeria Information Technology Development Agency had a 2014 budget allocation of N339.01 million to develop information technology. Such agencies, with ambiguous or overlapping functions, will be progressively streamlined and merged with their main ministries or scrapped.

I will conclude by reiterating that the immediate and long- term benefits of university essay question, curbing corruption in Nigeria are pretty obvious to us. In this essay, I have put forward what some may consider over-ambitious goals. I believe in the adage that the journey of a thousand miles begins with the first step. I have the will to bonding, take this first step. And with sustained effort, we shall reach our target of freeing-up sufficient funds to question, accelerate the development of critical infrastructure such as railways, roads and power; invest in health and education consistent with the United Nations Sustainable Development Goals; pursue our social programmes such as skills acquisition and poverty alleviation; and create an students enabling environment for the diversification of our economy, with investments in agriculture, solid minerals, petrochemicals and allied industries. These outcomes will encourage local and foreign direct investments, job creation, and reductions in poverty, crime and insecurity. As Sarah Chayes has observed, “Corruption has helped fuel most of the serious crises the world has witnessed in the past decade. It swells the ranks of terrorist movements, weakens local opposition to them, facilitates their activities and hollows out militaries tasked with combating them.

It sparks angry protests that can turn into essay, revolutions with unknown second and third order effects such as those in the Arab world in 2011” (Kirkpatrick 2015). It is articles essays therefore in our national interest, and that of the international community, to fight corruption not only within national boundaries but also globally, through concerted international action. 2012! Bureau of Public Procurement. 2012. Bureau of Public Procurement. Available online.

Ezekwesili, O. Gcse Essay Titles! 28 August 2012. Temple University Essay 2012! Corruption, National Development, the Bar and the Judiciary. Abula: 52nd Annual General Meeting (AGM) of the Nigerian Bar Association. Federal Ministry of Justice. 2015. Administration of Criminal Justice Act 2015. Available online. Do You Quote Essays! Greenspan, A. 24 September 2007. Alan Greenspan vs. Naomi Klein. Democracy Now!

Available [online] (http://www.democracynow.org/2007/9/24/alan_greenspan_ vs_naomi_klein_on). Independent Corrupt Practices Commission (ICPC). 2016. The Establishment Act. Available [online] (http://icpc.gov.ng/the-establishment-act/). International Centre of Nigerian Law (ICNL). 1999. Constitution of the Federal Republic of Nigeria 1999. Temple University Question 2012! Available online. Kar, D. and Cartwright-Smith, D. 2010. Illicit Financial Flows From Africa: Hidden Resource for Development.

Washington DC: Global Financial Integrity. Articles! Available [online] (http://www.gfintegrity.org/storage/gfip/documents/reports/ gfi_africareport_web.pdf). Kirkpatrick, J. Question! 30 September 2015. And Men Gcse Essay Titles! Interview – Sarah Chayes. E-International Relations. Available [online] (http://www.e-ir.info/2015/09/30/interview-sarah-chayes/). Transparency International. 2013. Global Corruption Barometer. Available [online] (http://www.transparency.org/gcb2013).

Transparency International. 2016. Corruption by Country – Nigeria. Available [online] (https://www.transparency.org/country/#NGA). United Nations Economic Commission for Africa (UNECA). February 2015. Track it. Stop it. Get it: Report of the High Level Pane on Illicit Finance Flows from Africa.

Africa: UNECA. Available [online] (http://www.uneca.org/sites/default/files/PublicationFiles/ iff_main_report_26feb_en.pdf). United Nations – Office on Drugs and temple university essay question 2012 Crime (UNODC). 2015. United Nations Convention against Corruption: Signature and Ratification Status as of 1 December 2015. Available [online] (https://www.unodc.org/unodc/en/treaties/CAC/signatories. html). United Nations – Office on Drugs and do you articles essays Crime (UNODC). 2016. UNODC’s Action against essay question Corruption and Economic Crime. American Dream Of A Research Paper! Available online.

US Department of Justice. 11 February 2009. Kellogg Brown Root LLC Pleads Guilty to Foreign Bribery Charges and Agrees to temple university essay 2012, Pay $402 Million Criminal Fine. Essay Bonding! Available online. US Department of temple university, Justice. 23 September 2015. Do You Articles Essays! Foreign Corrupt Practices Act. Question 2012! Available [online] (http://www.justice.gov/criminal-fraud/foreign-corrupt- practices-act). Wallis, W. 26 May 2015.

Nigeria: The big oil fix. Financial Times. Available [online] (http://www.ft.com/cms/s/0/be2a72de-f30f-11e4-a979- 00144feab7de.html#axzz3yeg9x1Nz) World Bank. Ontology Efficacy Essays In Chinese! 12 January 2016. GDP per university 2012, Capita: Nigeria and of mice and men gcse Singapore (1960–2014). Available [online] (https://goo.gl/LNl6ez). Yew, L. University Question 2012! K. 2000.

From Third World to First, The Singapore Story: 1965–2000. UK: Harper Collins. And Human In Chinese Thought! 9. President Ashraf Ghani: Driving corruption out of procurement. The moral outrage that many feel about corruption and the devastation it wreaks blinds us to its pervasive nature. But it is imperative we recognise that, in a number of countries, corruption is not an aberration within an otherwise well- functioning system of public governance.

It is temple university 2012 part and of mice titles parcel of the temple essay question 2012 system itself – reinforced by the fragmented nature of these countries’ governments, producing predictable, self- perpetuating costs for national development. If we’re to tackle corruption effectively, we must identify and understand the systemic drivers that enable corrupt practices to thrive and for nursing students reproduce. This essay argues that corruption is, at its core, a failure of individual and institutional accountability that allows officials to divert public resources from their intended uses. But if the problem to solve in a country like Afghanistan is a lack of accountability, the essay question 2012 actions needed to american dream in death of a research, change it must overcome the fact that the government institutions, which are expected to carry out the temple essay 2012 reforms, are themselves highly fragmented. Reforms from outside the system can make some progress, but fragmentation means that these reforms will always be partial and temporary. In fragmented systems, only strong, national political leadership can tackle corruption at its roots. This is because only the top political leadership can look across the different arenas and ministries where corruption happens, in order to provide an effective agenda for reform. By demonstrating top commitment through positive action, even fragmented systems can build coalitions with internal and of mice titles external reformers. But somebody must open the temple university essay question 2012 door.

The countries that occupy the bottom reaches of do you quote essays, world anti- corruption standards are frequently characterised by deeply fragmented systems of state accountability. In such countries, the government systems that should prevent corruption are the very systems used to enable it (Fund for Peace 2013). This includes core operations such as procurement, financial management, recruitment, audit, legislation and justice. If the systemic character of corruption in these fragmented administrations is not understood, reforms become a game. Donors provide technical assistance to write anti-corruption action plans that ministries don’t implement. Anti-corruption commissions are launched and quietly dissolved; study tours to reformist countries bring a flurry of excitement before being forgotten. None of these exercises make a serious dent in the fundamental problem of institutionalised corruption, because they assume that corruption can be tackled by suppressing its symptoms and they thus fail to address its structural drivers. Although some sections of the government may indeed be committed to temple university question 2012, reform, frequently they are kept there for cosmology ontology and human essays thought appearances only, not to achieve any actual progress in the fight against corruption. To consider how we might change that, we now turn to the anti-corruption strategy being implemented in university essay question Afghanistan. 9.3 Reforming corruption in fragmented accountability systems: the case of Afghanistan.

By any measure, Afghanistan is one of the most corrupt countries on earth. Fifty years of near constant conflict have destroyed both social and institutional controls. The flood of money that poured into for nursing, the country for reconstruction after the overthrow of the Taliban in late 2001 further fragmented and reduced its systems of accountability. When the Government of the Islamic Republic of Afghanistan took office in October 2014, we were united in our commitment to bring an end to corruption and the impunity that surrounded it. The costs of the corruption that we inherited were more than just moral revulsion. Temple University Essay 2012! They had significant effects on national development. The challenge we faced was introducing reforms that would work in our post-conflict environment.

The departure of the international forces between 2012 and 2014 meant that the large volumes of financial support that accompanied the troops came to a sudden end. Government and donors agreed that the apparatus of corruption that had formed around the allocation of aid funding meant that, without reform, it would be impossible to switch into a private sector led growth strategy. Cosmology Efficacy Thought! Endless bribery would keep Afghanistan uncompetitive and university essay 2012 poor. As a country threatened by quote articles essays, both internal violence and external attacks, establishing the temple university essay government’s legitimacy is vital to maintain social order. But a history of state corruption has undermined the salesman citizenry’s belief that government courts could credibly dispense justice; that government police would provide order; and that government agencies would represent the public’s interests fairly, rather than just hand out licences to rich bidders (Asia Foundation 2014). 9.4 Diagnosing where corruption happens. Just as long-distance travellers benefit from having a well-defined roadmap to reach their destination, our anti-corruption strategy began by mapping out the landscape of corruption in university essay Afghanistan. This meant a systematic review of government operations to identify where corruption occurred.

We found that state-sponsored corruption was everywhere. Particular areas of concern were: Land grabbing Whereas in traditional Afghan society and under Islamic law, clear property rights provide strong social protections, land grabbing in Afghanistan had turned property into a source of essays, discord, distrust and exclusion. University Essay Question! As a result of american salesman research, land grabs, the private sector was denied access to essay 2012, property for investment, while the poor were driven into american dream in death salesman research paper, substandard and insecure housing. Government appointments People widely believe that appointments to the government are secured through patronage and payment. The Ministry of temple, Finance informed the Cabinet that national revenue could be doubled if civil servants were not paying back the costs of their appointments.

Banking The Kabul Bank became the emblem for the looting of essay bonding, public resources. Starting in 2012, forensic audits revealed that virtually all its large accounts were systematically falsified. Money was put in during audit periods and then immediately withdrawn afterwards. The cost of the Kabul Bank scandal was $850 million (the Government has recovered more than a third of essay question, this). Customs Afghanistan has always relied on quote essays, customs fees. But deliberately weakened customs management has been a major driver of temple university, corruption. Afghanistan’s Central Statistics Office records approximately $1.1 billion in imports from Pakistan – but statistics from Pakistan report $2.32 billion in exports to Afghanistan (Observatory of Economic Complexity 2015). Nor does the bribery stop at the border. Studies of transport routes reveal that over a 100-mile stretch there can be as many as 12 posts, each demanding bribes.

Natural resource exploitation Afghanistan is cosmology efficacy essays in chinese developing the early symptoms of the temple university essay resource curse, the syndrome whereby rich natural resources, which could in principle make a poor country well off, instead end up becoming a locus for efficacy essays thought corruption and the capture of that natural wealth by small elites. The worst manifestation is in mining, where corrupt licensing and procurement produce rapacious and university question 2012 destructive mining practices. Bonding! Smuggling and narcotics As with the temple essay 2012 drug trade everywhere, regional and global networks make the best year olds illicit economy a significant driver of corruption. More recently, violent and dangerous narcotics smugglers have expanded their field of activity to cover human trafficking and control over irregular migration from Afghanistan to Eurasia. 9.5 Corruption, procurement and reform. University Essay! There is and human efficacy no quick fix to end this type of systemic corruption.

However, we can see some ways forward if we look beneath the surface of where corruption happens to the processes by which government can abet or control corruption. In Afghanistan, instead of being the systems for government accountability, procurement, financial management, recruitment, audit, legislation and the administration of justice have become the drivers that explain how corruption persists. Within a fragmented system like this, a reformist government can only temple, turn its commitment to reform into practical action if it rebuilds those systems from the inside out. To demonstrate how that can work in practice, the american in death of a salesman research remainder of this paper will explore the Afghan Government’s efforts to reform the procurement process. At its most basic, public procurement is how the government uses competition to get the public the best value at the lowest cost. Reforming how governments go about buying goods and services may not seem an especially exciting place to start systems reform, especially when compared with high-profile prosecutions or investigative reporting and publication.

But procurement lies at the heart of what governments ‘do’. Global estimates suggest that government procurement can account for between 10% and 30% of gross domestic product (GDP) (SELA 2015). And when public procurement is university essay infected by corruption, the effect on essay bonding, government performance and value to university question, the taxpayer is catastrophic. Procurement in Afghanistan has traditionally exhibited all the symptoms of a fragmented and corrupt system of government accountability. Forensic reviews repeatedly show a systematic rigging of competitive bidding, usually through the inclusion of non-existent companies to give the appearance of competition when there is in essays students fact none. For a fee, cost estimates are shared between corrupt officials and corrupt bidders. Rules to block conflicts of interest are routinely subverted by companies owned by the relatives of high-ranking officials whose only ‘business’ is to provide access. Not all corruption in procurement takes place behind the university essay question scenes. Threats of violence, kidnapping and bribery are used to cosmology ontology in chinese, force legitimate competitors to withdraw or alter their bids. Temple University Question 2012! Officials collude with favoured companies to set technical standards that only they can fulfil.

Corrupt practices do not end at contract negotiations. Manipulating procurement so that low-quality goods are delivered rather than the higher-quality supplies that were procured and invoiced is a pervasive practice that leads to collapsed infrastructure, massive overcharging and quote poor-quality services. Procurement therefore provides an acid test of whether the new Government’s commitments to bring about systemic change will really be backed by temple university question 2012, political will and structural change. The two key reforms in the first stage of the dream salesman research paper Afghan Government’s strategy are the formation of a National Procurement Council (NPC) to review all high-value contracts and the consolidation of construction contracts through two specialised agencies. Centralising procurement was not the only route to reform open to us, but it enabled us to tackle the structural issues that allowed corruption to thrive. Reforming corruption ministry by ministry was not only far beyond the limited capacities of the university essay question 2012 Government, but it would also have left untouched the underlying incentives that drove this corruption in the first place. Only through sustained top- level oversight to create the articles essays accountability needed, combined with technical expertise, could we ever hope to change the bureaucratic culture. 9.6 Building the machinery of reform. To underscore the top-level commitment of the national leadership to bring corruption to university question, an end, the NPC is chaired by me, the President of the Islamic Republic of Afghanistan.

Afghanistan’s chief executive officer, the second vice- president and the ministers for finance, economy and justice also attend the weekly council meeting. Such high-levelparticipation is needed not just to about, send a symbolic message to the country at large, but also to temple, present a unified front to the entrenched interests within the government itself that will resist reforms. We are supported by an Office of Procurement staffed by Afghans who have been trained in professional procurement and who have the buy resume application olds specialised expertise needed to understand the details of bids. Because such a large share of the Afghan budget is spent on security, the Government also gets technical support from the NATO military command to help review military contracts. Temple University Essay! Public transparency is built into the process.

Our weekly procurement review meetings include a representative of Integrity Watch (an international non-governmental organisation [NGO]), the US’s special oversight expenditure review body (SIGAR) and a rotating member of the Afghan Parliament’s Caucus on american in death salesman, Integrity. University Question 2012! Minutes of our meetings and all decisions are placed on an updated, publicly accessible website (Government of Afghanistan 2016), and our team provides regular briefings for journalists, donors and for nursing students the Afghan media. Transparency has enabled us to begin to build trust in government. The first major test of essay question, our work came in the security sector. Civil society and whistle-blowers had made serious allegations over quote essays a $400 million fuel contract awarded by the outgoing Government’s Ministry of Defence. In response to these allegations, the bid was reopened. A preliminary review found credible evidence of malfeasance. We suspended the contract and appointed a high-level commission of inquiry to review this and an additional nine major fuel contracts. The commission’s report revealed widespread subversion of the law. Unfortunately, a response was not going to be as simple as suspending the contract and starting over.

Continuing the contract would have meant accepting the corruption. But stopping it cold would have meant leaving soldiers and police without ammunition and temple university essay supplies in the middle of an do you articles intense war. Temple University Essay! This is a strong example of best buy resume olds, how corruption in procurement can have detrimental consequences for national security and question 2012 the safety of of mice gcse titles, our people. Question 2012! Given this dilemma, what were we to do? To cut through the knot, we developed a framework whereby each contract was cancelled, then renegotiated on a sole-source basis.

The results were reviewed and certified by specialists, including experts from NATO. The NPC then re-examined each case to about bonding, confirm that the results met procedural and value-for-money standards, and the results were placed on its public website. The same framework is now being applied to the Ministry of temple university, Interior. Our case-by-case examination of some 900 contracts has revealed that compliance with national law and good procurement practices is the rare exception rather than the rule. NPC oversight is essay about bonding restructuring these bids to squeeze out the corruption and ensure that the Government receives what it pays for. Our best estimates are that this system has saved the Government at least $350 million in temple 2012 its first year of do you articles essays, operation. Essay Question 2012! Presidential hands-on management of the national procurement authority is meant to send the message to our people of the Government’s commitment to reform. But it is american dream in death of a salesman research also a temporary measure, triggered by the need to restore credibility. We have climbed the foothills of reform, but the full mountain range lies ahead. A great many technical changes are needed to ensure that, in the future, honest procurement is the temple question 2012 rule not the of mice essay titles exception.

Now that the political door has been opened to reform, internal and temple university essay question 2012 external reformers can embed a great many more changes across other government operations such as publishing contracts, benchmarking bids against and human known unit costs and reviewing procurement rules. Better oversight and detailed reviews of processes can address corruption when and where it occurs, but it will not change the essay 2012 underlying structures that enable it. For that to happen, we must make the entire government system invulnerable to exploitation and manipulation. Quote! This is a significant challenge for us. Tackling the reform of large-scale procurement is technically complex.

It requires strong leadership but also professional expertise and experience. Furthermore, the structure of aid partnerships in Afghanistan has meant that each ministry has built up its own project- financed wing for procurement and essay construction – another example of how fragmentation allows corruption to emerge. Large development agencies such as the World Bank address this issue by deploying dozens of highly trained, highly paid specialists to review the procurement decisions of their counterpart ministries. Afghanistan will never be able to afford an equivalent level of expertise. Essays! We need an entirely different model of how procurement happens. To build this model, the Government has started to concentrate physical construction in essay question 2012 just two ministries, one for buy resume year national public works and one a state-owned enterprise that manages government contracting. This will not only allow these two ministries to develop procurement expertise and provide proper oversight, but it will also free up other ministries to concentrate on their core functions and add real value, rather than skew them towards the activities that make money.

This is how we plan to tackle a public culture that has been built around making money instead of providing service. For example, the education ministry can improve the quality of teachers and student learning instead of lobbying for more school construction. The health ministry can focus on university 2012, reducing Afghanistan’s appalling maternal mortality rates rather than dreaming about building ever more clinics that lack trained staff and proper supplies. The Government is not so naive as to do you essays, think that reviewing contracts and concentrating construction in essay question two central agencies alone can end corruption. Each system that increases government accountability must be rebuilt. But the progress we have made on in death, procurement reform shows that it can be done. What comes next?

Even with improved planning, clearer rules and heightened oversight, corruption will keep occurring until the likelihood of punishment reaches a level that makes officials decide that it is no longer worth the risk. Until recently, the punishment for university essay question corruption rarely extended beyond a verbal admonition. About! Fiduciary oversight was in any case largely left to the donor agencies. Our next task then is to make sure that punishments fit the crimes: reform must move to the courts, the judges, the police and the prosecutors. Here we can frankly admit that progress is slower than we expected. The Government has not been able to move as quickly on justice sector reform as it would have liked. Justice reform is particularly difficult, because a balance must be struck between maintaining the independence of the judiciary and finding ways to essay question 2012, reform what itself has become a core driver of do you quote articles, institutionalised corruption. But while much remains for us to do, we are seeing improvements to the administration of justice. Government’s actions are beginning to university, end the do you quote articles essays regime of impunity that protected high-level culprits.

In the university question procurement cases discussed earlier, officials who colluded with bidders were suspended and the cases for their prosecution are being prepared. Personnel actions are similarly being used to transfer officials away from positions susceptible to bribery. Those culprits who find judges to release them can count on having their cases reviewed by the Attorney General’s office. But accelerating the pace of of mice and men gcse, justice sector reform is temple university 2012 clearly the Government’s next frontier. The other urgent next step is to deepen and strengthen our partnership with civil society’s anti-corruption activists. Our experience shows that, to have any real chance of success fighting corruption in a post-conflict society, top- level engagement and strong accountability are needed to american dream, signal that the necessary local and national will to fight corruption exists. The more that Afghanistan’s people believe that the temple university question Government is taking reform seriously, the more the Government can count on whistle-blowers and an investigative media to end the atmosphere of impunity on which a culture of corruption thrives. Over time, more and more ministry decisions and actions on budgets, contracts and expenditures will be made public and actively disseminated through traditional and modern media. Accepting citizen feedback and american dream in death of a salesman research monitoring must become a core part of how the government conducts its business.

As with procurement, top-level leadership is needed to temple essay, crack open bureaucratic resistance, after which internal and external reformers can push forward a corruption reform programme of actions. But that first step remains critical. This paper has argued an do you articles essays approach for how states can achieve transformational change in temple university 2012 the fight against corruption, using procurement in Afghanistan as an example. Firstly, it shows how top-level political commitment, an electoral mandate to do you quote articles, end corruption and government actions can together enable a series of practical actions to temple university, bring about national level reform. That model combines political signalling, managerial reforms, technical oversight and increasing engagement with an aware citizenry to fundamentally change a culture and systems that are facilitating corruption. Secondly, it details how successful high-level reform strategies need to begin with the understanding that corruption is not a phenomenon in and of itself, but the result of fragmented regimes that lack accountability. Of Mice Essay! During the university essay question 2012 war in essays for nursing students Afghanistan, responsibility for unprecedentedly large amounts of money fell to diverse control systems, none of which had the capacity or reach to compensate for the lack of temple university question, state-managed oversight.

Overcoming fragmentation could only begin from the top. This is not the only route that countries can follow. But the Afghan Government’s procurement reforms offer many valuable lessons for american in death salesman paper how to bring an end to corruption in development. Procurement everywhere accounts for a very large share of university essay, government expenditure, but in post- conflict or post-disaster countries there will always be a sudden surge of new procurement into systems without the experience to manage it. Fragmentation is built into the reconstruction process. Properly managed reform, with high- level oversight, closes down opportunities for corruption and aligns procurement designs with the institutional capacities needed to of mice essay, control corruption. Procurement is especially interesting, because it is an area where governments must have the political acumen and will to navigate the trade-offs that reform will entail. Governments cannot just stop procurement while they fix the system. Temple Question 2012! As the essay about Afghan case study shows, simply stopping the procurement of obviously flawed fuel contracts in the middle of a war would have meant losing the war. But, because the governance structures were in place to allow for temple essay question 2012 a sufficiently senior level of decision making, an alternative arrangement could be developed.

Afghanistan has only just started implementing the fully fledged reform needed to root out corruption. It took decades to build up a system that systematised corruption at every level. It will be many years before the Government can claim success. But the essays for nursing strategy and roadmap for reform are clear, and the first round of hurdles has already been passed. Government corruption has driven a three-decades-old conflict. Corruption has blocked Afghanistan from being self-reliant and free. And corruption has wasted a vast amount of precious resources that could otherwise have been spent reducing Afghanistan’s crushing levels of poverty. Afghanistan’s citizens voted for a Government that would have the courage and commitment to break the cycle of corruption. We will continue to earn their trust and temple 2012 build a virtuous partnership for national development. Asia Foundation.

2014. In Death Of A! A Survey of the Afghan People. San Francisco: Asia Foundation. University Essay Question 2012! Available online. Fund for Peace. 2013. Fragile States Index. Washington DC: FFP Publications. Available online. Gcse Essay Titles! Government of Afghanistan.

2016. Administrative Office of the President – National Procurement Authority. Available online. Observatory of Economic Complexity. December 2015. Country profile: Afghanistan. Available online. SELA.

2015. Public Procurement as a Tool for Development in Latin America and the Caribbean. Caracas: SELA. 10. Prime Minister John Key: New Zealand: a culture of fair play. It says a lot about the New Zealand psyche that one of the most notorious acts in our sporting history involved an underarm cricket delivery. New Zealand needed six from the last ball to tie a 1981 one-day match against Australia when Trevor Chappell strode to the crease and rolled the ball down the temple essay question 2012 pitch. An orthodox delivery would have given batsman Brian McKechnie a fair chance. The underarm version did not.

There was an uproar, which, as you can probably tell, still smarts to this day. The reaction might have been outsized, and I have no doubt Chappell is sick of hearing about it, but it was telling. The ploy went against one of the most intrinsic aspects of our national character – a sense that we all deserve a fair crack and that we must do what is right. It is ingrained in our psyche – we are a fundamentally honest people. It is an attitude that flows through our home lives, our working lives and our public institutions, and application year olds it has helped us be recognised consistently as one of the world’s least corrupt countries. As we know, corruption undermines trust in democratic institutions, businesses and markets. It is a corrosive force, which – at its worst – diminishes faith in the rule of law. All of this impacts on economic and social development, distorting the playing field, making it harder for fair-minded people to prosper and for a country to support its most vulnerable. New Zealand is uniquely placed to protect itself from corruption and to work with its neighbours to university question, combat it in their countries.

We are a multicultural, outward-looking trading nation of just 4.5 million people, a long way from the for nursing markets where we sell our goods and temple essay services, and reliant on essays students, the rule of law in the places we sell them to. University Question! In order to prosper, we have always needed not just to be good at what we do but also to be honest in buy resume year olds how we do it. 10.1 Our constitutional arrangements. We have built our legal and constitutional settings around our sense of fair play, enshrining it through more than 170 years of case law and political practice. University Question! So, while it is based on the Westminster system, our unwritten constitution has evolved in a pragmatic way.

We tend to essays, fix things when they need fixing, ‘without necessarily relating them to any grand philosophical scheme’ (Constitution Arrangements Committee 2005). And there is a strong sense that it operates effectively because of our sense of fairness. A good example of that is our ongoing recognition of the historical injustices perpetrated on Maori by the Crown through land seizures, Treaty of Waitangi breaches and other injustices (Ministry of question, Justice 2016a). Best Buy Resume Application Year! The Treaty of question, Waitangi is a founding document of New Zealand. It was intended to ensure peaceful progress in New Zealand where all parties’ rights and interests are respected (Ministry of Justice 2016b). But the Treaty was not always honoured by the Crown. Successive governments have endeavoured to acknowledge those injustices through the return of land and resources, and through the delivery of apologies on behalf of the do you quote essays Crown. Today this process takes place largely with near-universal public and political support, because it is the right thing to do. It is this same embedded sense of fair play that makes it difficult for university essay corruption to take hold in New Zealand.

New Zealand’s public institutions have grown and evolved in an environment that does not tolerate underarm deliveries from its politicians, public servants or private sector. As Prime Minister, I am particularly well aware of that. I am regularly held to account not just in Parliament and in the media, but by efficacy essays, everyday New Zealanders who are never shy to tell me of any issue that they have with my Government’s performance. That is how it should be. As elected officials and as public servants, we are beholden to the public and are expected to regularly account for our actions. New Zealand’s highly professional public service is expected to act in accordance with the law, to be imbued with the spirit of service to the community and to give free and frank advice to ministers. The public service is politically neutral. That neutrality means that the Government, Parliament and the public can trust advice given by temple 2012, officials. Merit-based appointments, made on the recommendation of the State Services Commissioner, help ensure that senior public servants do not owe their jobs and their loyalty to year olds, any politician or political party.

This culture, which has been enshrined in law, ensures that even as governments and ministers change, a professional body of experts is always on temple university, hand to deliver on the agenda of the elected government. 10.2 Scrutiny of government action. As is often said, the best disinfectant is sunlight. As part of the gradual improvement of our institutions, successive governments have taken steps to increase and entrench the transparency of the public sector. In 1982, the american dream of a salesman research then National Government passed the Official Information Act, dramatically changing assumptions about government information. The law means that ministers and officials have to provide any official information requested unless there is a compelling reason not to (Ministry of Justice 2015a). While there is always a degree of tension about where the line should be drawn, the oversight of the Office of the Ombudsman ensures that openness is temple university 2012 maintained. (New Zealand was the first country outside Scandinavia to establish this role.) Recognising that there were significant weaknesses in the way information on the state of the essays students government’s finances were reported, the then Labour Government passed the Public Finance Act in 1989. This requires government to operate transparently and provide regular public reporting of its accounts (Ministry of Justice 2015b).

For the past 25 years, this legislation has ensured that governments present an accurate picture of the essay public finances and the fiscal consequences of their policies. About Bonding! As Prime Minister, I have taken steps to ensure greater transparency by, for essay example, proactively publishing details of spending on ministerial credit cards. Of Mice Gcse Essay! Ministers and departments are also giving greater thought to proactively releasing more information for public scrutiny. New Zealand has a range of independent bodies set up to audit and deal with allegations of corruption and misconduct. The Independent Police Complaints Authority (IPCA), the Judicial Conduct Commissioner (JCC) and the Office of the Ombudsman all have broad powers to temple university essay 2012, investigate and and men essay titles report on the conduct of public officials. These bodies are well known and well used with 2,515 complaints to the IPCA alone last year (IPCA 2015).

This independent oversight helps maintain public trust in temple essay question 2012 our institutions, with 78% of New Zealanders surveyed reporting that they have trust and confidence in the police (Gravitas 2015). Serious and complex allegations of corruption in the public or private sector are investigated by a specialist group called the Serious Fraud Office (SFO). The Director of the SFO has complete independence when it comes to operational decisions, while the SFO and New Zealand Police work closely together in the fight against fraud and corruption, and ensure that specialist knowledge and expertise can be used and american salesman research information shared. The police and SFO are further enabled by legislation, which ensures that all of New Zealand’s bribery and university essay question corruption offences apply both domestically and extra- territorially (Ministry of Justice 2013). Gcse! This means that the SFO can bring a case against New Zealand citizens, residents and companies for acts of bribery and question 2012 corruption that occur wholly outside of New Zealand. Another important aspect is a free and independent press. As Prime Minister, I front the media almost every day, sometimes several times, on issues of the day.

Questions will range from the performance of my Executive and MPs, to and men gcse, New Zealand’s position on international affairs and domestic policy, to what I had for breakfast. My Government is well aware of the temple essay question 2012 importance of fronting up, and of the year fact that our media and temple essay 2012 the public would expect nothing less. They demand accountability and answers. The upshot is that I, along with other ministers, am forced to defend every decision and mistake we make and every dollar we choose to spend or save. Colleagues and staff are aware of what is do you quote articles expected of me and I have no doubt that they have no interest in seeing the Prime Minister having to defend an issue that they have caused. There is an assumption across all levels of government that a mistake or any level of dishonesty will always be found out. Question! While mistakes happen and will usually be forgiven by reasonable people, corruption and cover-ups are never tolerated. 10.3 New Zealand’s support for anti-corruption in the Pacific region.

Given the clear benefits that a low-corruption environment can have on economic growth and in death of a quality of governance, fighting corruption has been a key plank of New Zealand’s international development policies. As the only country outside northern Europe to regularly feature at the top of Transparency International’s (TI) Corruption Perceptions Index (CPI), we are well placed to assist other countries in fighting corruption (Transparency InternationaI 2015). We are particularly focused on making progress in our own neighbourhood. Question! New Zealand has especially close historical and cultural links with Pacific Island countries and we have a strong commitment to working with them to build stronger governance frameworks and to promote sustainable economic and social development. While auditing doesn’t sound like a glamorous nation- building activity, it is a critical part of ensuring that governments are spending public money responsibly and effectively. New Zealand is ontology and human working with Pacific Island countries to ensure that they complete regular and timely financial audits of public accounts to help improve transparency and accountability. The number of audits completed in Pacific Island countries over the past five years has more than doubled (PASAI 2015).

Promoting the importance of accountability in the eyes of the public has led to growing awareness of the role of auditing in university holding government institutions to account. More public office holders are being held to account for their misconduct and misuse of public funds (PASAI 2015). Cosmology And Human Essays In Chinese Thought! A high standard of public accountability is a critical element in preventing a culture of corruption from developing or taking hold. As we know from our own experience, when the university 2012 public won’t tolerate corruption and have an expectation that their officials will be held to account, those in positions of power are less likely to abuse it. So the higher the standard of do you essays, probity and question accountability that figures in authority are held to, the more likely we are to prevent corruption and to detect and prosecute it when it occurs.

Corruption is far more easily prevented and detected when a country has modern and transparent financial management systems. The New Zealand Aid Programme supports a series of initiatives in co-operation with our Pacific partners, designed to enhance economic governance (Ministry of Foreign Affairs and Trade 2015a). That work is helping to strengthen border management systems and levels of accountability in and men essay a key area of revenue collection (Oceania Customs Organisation Secretariat 2016). New Zealand also provides support to Samoa, Kiribati and temple university essay the Cook Islands, linked to reforms including improvements to public finance systems, better public procurement, stronger and more independent audit, and greater accountability and oversight of state-owned enterprises. Buy Resume Year! Further support has assisted Samoa and the Solomon Islands to reform and modernise their revenue systems (Ministry of Foreign Affairs and Trade 2015b). Together with Australia, we have also provided joint funding for the Pacific Ombudsman Alliance to boost the effectiveness of Pacific Island Ombudsman offices.

This has increased their ability to investigate complaints of maladministration by those in the public sector (Walter and Gordon 2013). Pacific leaders also recognise the crucial role that civil society has to university essay 2012, play in fighting corruption with advocacy, education and community-focused outreach. For close to and men gcse, a decade, the New Zealand Aid Programme has provided support to TI chapters in Fiji, Papua New Guinea, the Solomon Islands and Vanuatu. Our support has focused on temple essay question 2012, efforts to essays, improve the temple university culture of transparency through initiatives such as ethics training for law enforcement agencies (Ministry of Foreign Affairs and Trade 2015a). Sustainable economic and social development is almost impossible without capable and independent courts and law- enforcement agencies. These give people confidence that the law is enforced fairly and free from political influence. Accordingly, we are assisting our Pacific Island neighbours to strengthen their courts and police services. Five years ago, we began supporting the Pacific Judicial Development Programme (PJDP) with Australia.

This is cosmology ontology efficacy in chinese thought focused on temple essay, strengthening the professional competence of Pacific Island judicial officers and do you quote articles essays the court systems they use (PJDP 2015). This work has contributed to more transparent decision making and enhanced judicial leadership. As a result of New Zealand’s support, 12 Pacific Island countries are now producing publicly available annual court reports. It has also helped to improve judicial knowledge and skills to address family violence and youth justice issues. New Zealand provides ongoing mentoring for Pacific judges, and funding to university 2012, attend judicial conferences and other training opportunities through the Judicial Pacific Participation Fund (JPPF) activity (JPPF 2016). New Zealand also sends a number of its own judges on request to preside in courts across the Pacific – for instance, in Vanuatu (Ministry of Foreign Affairs and Trade 2016). The integrity and capability of police services are critical to maintaining the rule of law. The overwhelming majority of New Zealanders have tremendous respect for our police because we know they can be trusted to treat us fairly and in accordance with the law. New Zealand Police have been invited by quote essays, a number of Pacific police services to provide technical services to their Pacific counterparts (New Zealand Police 2015). New Zealand Police provide training and mentoring across the Pacific in prosecutions, community policing, human rights, ethics, leadership and road policing. Temple University Essay Question 2012! These kinds of interventions build public trust in the police and add to a culture of service, which is the front line against application year olds corruption (New Zealand Police 2015).

New Zealand’s reputation for fairness colours the interactions with our police deployed overseas. They carry their professionalism into temple, foreign operations and we find they are welcomed and respected. This ensures that the work they are deployed to do is undertaken to a very high standard. Ontology Efficacy Essays Thought! As a country with solid anti-corruption foundations and a long history of assisting our neighbours in building their own anti-corruption capacity, the most significant risk we face is complacency. While we currently suffer low levels of corruption, we need to proactively seek out and address potential vulnerabilities before corrupt practices can take hold. With that in mind, in temple university essay 2012 2014, the Government moved to address a weakness in our companies’ registration laws.

These changes will prevent overseas criminals from using New Zealand’s registration systems to create shell companies (Parliamentary Counsel Office 2015). We also draw on the expertise of civil society and the private sector in the fight against corruption. The Serious Fraud Office (2014) worked with TI New Zealand and Business New Zealand to deliver free anti-corruption training, which teaches participants how to prevent bribery in their businesses and quote comply with anti-bribery laws. Recognising the importance of sport in temple essay question 2012 our culture and the huge scope for corrupt sporting practices, we passed a law in 2014 to specifically criminalise match-fixing (New Zealand Parliament 2014). Essays For Nursing Students! The new law provides that manipulation of sporting activities with intent to influence a betting outcome is a criminal activity. Vigilance and enforcement by the authorities have also increased in recognition of the growing nature of this threat. Preventing the damaging effects of corruption should be a critical priority and responsibility for any government.

Politicians and temple essay 2012 public servants have to focus on building and maintaining strong, independent institutions to guard against corruption, as well as promoting a culture that makes it close to impossible for corrupt individuals to essays students, prosper or escape detection. As a country, we take great pride in our track record. But we know we must remain committed to ensuring that corruption does not gain a foothold, and open to views on how to prevent it. University Essay! As a small part of an increasingly connected international community, we must be open to sharing our successes and our failures in order to stamp out corruption for good. Constitutional Arrangements Committee. 2005. Essays! Inquiry to Review New Zealand’s Existing Constitutional Arrangements: Report of the temple essay Constitutional Arrangements Committee.

Wellington: New Zealand House of Representatives, p.12. Essay! Gravitas Research and Strategy Ltd. 2015 (updated 2016). New Zealand Police Citizens’ Satisfaction Survey. New Zealand: Gravitas, p.4. Available online.

Independent Police Conduct Authority (IPCA). Essay Question! 2015. Essay Bonding! Annual Report 2014–2015. Wellington: IPCA, p.4. Available online. Judicial Pacific Participation Fund. 2016. Welcome to temple university question 2012, the Judicial Pacific Participation Fund. Available [online] (http://jppf.org.nz/welcome/). Ministry of Foreign Affairs and Trade.

2015a. Essay About! New Zealand Aid Programme Strategic Plan 2015–19. Available online. Ministry of Foreign Affairs and Trade. 2015b. New Zealand Foreign Affairs and Trade – Annual Report 2014–15. Available online. Ministry of Foreign Affairs and Trade. 2016. Aid Partnership with Vanuatu. Question! Available [online] (https://www.mfat.govt.nz/en/aid-and-development/our- work-in-the-pacific/vanuatu/).

Ministry of Justice. Do You Articles Essays! 2013. Relevant Anti-corruption Legislation. Available [online] (http://www.justice.govt.nz/publications/global- publications/s/saying-no-to-bribery-and-corruption- 2013-a-guide-for-new-zealand-businesses/relevant-anti- corruption-legislation). Ministry of Justice. 2015a. Official Information Act 1982. Available online.

Ministry of Justice. 2015b. University 2012! Public Finance Act 1989. Available online. For Nursing! Ministry of temple university 2012, Justice. 2016a. Waitangi Tribunal. Available online. Ministry of Justice. Buy Resume Application Olds! 2016b. The Treaty of Waitangi.

Waitangi Tribunal. Available [online] (http://www.justice.govt.nz/tribunals/waitangi-tribunal/ treaty-of-waitangi). New Zealand Parliament. 2014. Crimes (Match-fixing) Amendment Bill. Available online. New Zealand Police. 2015.

International Service Group. Available online. Oceania Customs Organisation Secretariat. 2016. Oceania Customs Organisation Secretariat. Available [online] (http://www.ocosec.org/). Pacific Association of temple essay, Supreme Audit Institutions (PASAI). Essays Students! 2015. Annual Report for Year Ended 30 June 2015.

Available online. Pacific Judicial Development Programme (PJDP). 2015. Temple University Essay! The Programme. Available online. Parliamentary Counsel Office. 2015. Companies Amendment Act 2014. Available [online] (http://www.legislation.govt.nz/act/public/2014/0046/latest/ DLM4094913.html). Serious Fraud Office.

10 June 2014. Helping New Zealand’s Fight Against Corruption. Available online. And Men! Transparency International. 2015. Corruption Perceptions Index 2015. Available online. Walter, G. and Gordon, J. 2013.

Independent Review of the Pacific Ombudsman Alliance. Available [online] (https://www.mfat.govt.nz/en/aid-and-development/our-approach-to-aid/evaluation-and-research/evaluation- reports-2013). 11. Prime Minister Lee Hsien Loong: Success in combating corruption – views on university essay question 2012, the Singaporean experience. Cosmology And Human In Chinese Thought! Corruption is a scourge that can never be tolerated. Temple Essay 2012! Countries have tried all ways to combat it. They create anti-corruption agencies. They pass strong laws. They promulgate codes of conduct for public officials.

Companies pledge to conduct business cleanly. Yet often corruption remains endemic, a cancer in the society. And Human Efficacy Thought! How then has Singapore achieved some measure of success in eradicating corruption? I put it down to four factors. Temple University Question 2012! First, we inherited a clean and working system from the British colonial government. We had many compelling reasons to want to end colonial rule and to be masters of our own destiny.

But to their credit, the British left Singapore with a working system and sound institutions – English laws, a working Civil Service, and an efficient and about honest judiciary. Importantly, the Colonial Service officers upheld high standards. People like Sir William Goode, our last Governor and first Head of State, had a sense of duty and stewardship. After Singapore, Goode served as Governor of essay question, North Borneo, now the state of Sabah in Malaysia. He left an quote articles impression in North Borneo, as in Singapore. University Essay Question 2012! Even a generation later, the people of quote articles, Sabah still remembered him fondly. Temple Question! Second, when the British left, our pioneer leaders were determined to keep the system clean. Buy Resume Application Year Olds! The People’s Action Party (PAP) first came to power in 1959, when Singapore attained self-government. However, it was by no means a no- brainer for the PAP to fight to win the 1959 General Election. Temple University Essay Question! The country faced a myriad of problems: poverty, poor public health, an acute housing shortage, a stagnant economy and an exploding population.

Did the essay about PAP want to university, inherit these overwhelming problems? Why not become a strong opposition party, and let another party govern and fail? In the end, what decided the issue for Mr Lee Kuan Yew, our founding Prime Minister, and his team, was the essay overriding need to prevent the public service from going corrupt. One term of an incompetent, corrupt government and Humpty Dumpty could never be put together again. Temple University Essay Question! So the PAP fought to win and formed the Government. When they took their oath of essays, office, Mr Lee and his PAP colleagues wore white shirts and white trousers.

It symbolised their determination to keep the Government clean and incorruptible. Temple! That set the tone for Singapore ever since. Third, with strong political will, we institutionalised a robust, comprehensive anti-corruption framework that spans laws, enforcement, the public service and public outreach. We enacted the Prevention of Corruption Act (PCA), which puts the burden of proof on the accused to show that he or she acquired their wealth legally. Any unexplained wealth disproportionate to known sources of income is presumed to be from graft and can be confiscated. The PCA provides for extra-territorial jurisdiction, so that the actions of Singaporean citizens overseas are treated the same as actions committed in Singapore, regardless of whether such corrupt acts have consequences for Singapore (Corrupt Practices Investigation Bureau 2016a). Our anti-corruption agency, the in death of a salesman research Corrupt Practices Investigation Bureau (CPIB), is well resourced and independent.

It is university 2012 empowered to in death of a salesman research paper, investigate any person, even police officers and ministers, and conducts public outreach to raise public awareness and shape social norms (CPIB 2016b). We pay public servants fair and realistic wages benchmarked to private sector earnings and, in return, demand the highest standards of integrity and temple university performance. Fourth, we have over time developed a society and culture that eschews corruption. Singaporeans expect and demand a clean system. They do not condone giving or accepting ‘social lubricants’ to get things done. They readily report corrupt practices when they encounter them. Singaporeans trust that the essay about law applies to all and that the Government will enforce the laws without fear or favour, even when it may be awkward or embarrassing.

Businesses have confidence that, in Singapore, rules are transparent and fairly applied. The story is told of a businessman who visited Singapore from an Asian country used to different operating norms. He left puzzled and university essay disturbed that he could not discover the going rate for essays students bribes to officers at different levels of temple university essay 2012, government. He concluded wrongly that the prices must be very high! Singapore has achieved some success eradicating corruption, but we are under no illusions that we have permanently and completely solved the problem. Corruption is driven by human nature and greed. Gcse! However strict the rules and temple essay tight the system, some individuals will sometimes still be tempted to transgress. When they do, we make sure they are caught and severely dealt with.

Two years ago, we charged an Assistant Director from the CPIB itself with misappropriating (S)$1.7 million. We keep our system clean not just for ourselves, but also to american dream in death salesman, uphold our international reputation. Temple University 2012! Thus we deal strictly also with those who use financial institutions in Singapore to launder money or transact ill-gotten gains from corruption. Quote Articles Essays! We are zealous in protecting the integrity of temple, our financial centre and essay about business hub. There is a Chinese proverb: ‘If the top beam is askew, the bottom beams will be crooked.’ Keeping a system clean must start at the very top. A Singapore armed forces officer, on a course overseas, was once asked by his classmate how Singapore kept its system clean. He explained our arrangements and the central role of the CPIB. His classmate asked a follow-up question: but to temple essay, whom does the CPIB report? The Singaporean ingenuously replied that the CPIB reported directly to the prime minister. This elicited further puzzlement.

Much later the Singaporean understood why. Of A Paper! The real question he was being asked was, who guards the guardian? There is no formula to solve this ancient riddle, but we are determined to uphold the highest standards of integrity from the top level of the Government down. In 1996, rumours spread that Mr Lee Kuan Yew and temple university essay I had received improper discounts on do you essays, property purchases. Temple Essay 2012! The Prime Minister, then Mr Goh Chok Tong, ordered a full investigation, which found that there had been nothing improper. Cosmology And Human Efficacy In Chinese! He brought the issue to Parliament, which held a full debate lasting three days (Parliament of university, Singapore 1996). Both Mr Lee and I spoke.

In his statement Mr Lee Kuan Yew said, “I take pride and satisfaction that the question of my two purchases and those of the Deputy Prime Minister, my son, has been subjected to, and not exempted from, scrutiny … It is most important that Singapore remain a place where no one is above scrutiny, that any question of integrity of a minister, however senior, that he has gained benefits either through influence or corrupt practices, be investigated” (National Archives of articles, Singapore 1996). Trust is slow to build, but fast to lose. We have spent more than 50 years building up confidence in Singapore. The integrity of the Government, the system and the men and women in charge has been key to Singapore’s success. We are determined that that integrity and reputation must never be undermined and will long remain a competitive edge and a source of pride for Singapore. Corrupt Practices Investigation Bureau (CPIB). 2016a. Prevention of Corruption Act, Singapore. Available online.

Corrupt Practices Investigation Bureau (CPIB). 2016b. About CPIB. Available online. National Archives of Singapore. University! 21 May 1996. Do You Quote Articles Essays! Statement by university essay, Senior Minister Lee Kuan Yew Nassim Jade and Scotts 28. Available online. Parliament of Singapore.

21–23 May 1996. Purchase of essays for nursing students, Properties by Senior Minister and Deputy Prime Minister BG Lee Hsien Loong (Statement by the Prime Minister). Available online. University! 12. Jim Yong Kim: How to tackle corruption to create a more just and year olds prosperous world. Corruption poses an enormous obstacle to question, international development and the global goal of ending extreme poverty. Essays! 21 Using public power for private gain is also unjust. It denies resources to essay 2012, the poor, undermines the delivery of services to american in death salesman research paper, the vulnerable and weakens the temple university question social contract, leading to exclusion, instability and conflict. I am committed to fighting corruption, because it is the right thing to do and because it is critical to achieving the quote World Bank Group’s twin goals of temple 2012, ending extreme poverty by 2030 and boosting shared prosperity for the poorest 40%. More than 50 years of development experience has taught us that we can achieve these targets through inclusive growth, investing in people’s health and education and gcse titles insuring them against risks, such as unemployment or illness, which threaten to plunge them into temple university question 2012, poverty. But wherever corruption occurs, pursuing this strategy becomes more difficult.

In the Philippines, for example, corruption prevented the construction of high-quality roads in some areas, making it harder for goods to gcse essay, get to market and harming growth, incomes and temple essay job creation (World Bank 2011; Procurement Watch 2009). In Sierra Leone, it stopped some mothers from immunising their infant children, because nurses demanded rice in exchange for ‘free’ shots (World Bank 2012). In India, many poor people received less financial support from best application workfare initiatives because officials pocketed the proceeds (Muralidharan, Niehaus and Sukhtankar 2014). Some countries have experienced growing inequality and lost billions of dollars for public services because of corruption, undermining their very foundations. In Tunisia, former President Ben Ali and his extended family amassed an estimated fortune of $13 billion after a quarter century in power. This amounted to more than a quarter of Tunisian gross domestic product (GDP) in 2011, the year he stepped down in response to mass protests.

There were also 220 domestic companies – responsible for at least 21% of the country’s net private sector profits – connected to the family of the President, who had enacted regulations that gave them unfair economic advantages (Rijkers, Freund and Nucifora 2011). During my tenure at university essay question 2012 the World Bank Group, I have seen that corruption affects countries regardless of efficacy in chinese thought, development status and is often an university essay question 2012 international operation. According to some estimates, businesses and individuals pay between $1.5 trillion and $2 trillion in bribes alone each year (Kaufmann 2015). This is about bonding about ten times the value of overseas development assistance or approximately 2% of global GDP. Both domestic firms and multinational corporations make payoffs to public officials in exchange for access to commercial opportunities. The World Bank Group and others have dedicated substantial effort to understanding and monitoring corruption, and developing experience and temple university essay question knowledge of how to tackle the application olds problem. In 1996, at our annual meetings, one of my predecessors, James D. Question 2012! Wolfensohn, delivered a ground-breaking speech on the ‘cancer of corruption’.

He seized the opportunity to take on an obstacle to reducing poverty that we, and others, had largely failed to address (Wolfensohn 1996). Since that time, the World Bank has taken a new approach. We have invested in anti-corruption programmes in cosmology thought more than 100 countries. In 2007, we adopted an organisation-wide governance and university essay anti-corruption strategy, which we updated in 2012. Today our global practices for bonding Governance, and Finance and Markets, as well as our independent integrity group, spearhead work to university 2012, share with clients our knowledge and experience in fighting corruption, though all parts of the organisation take responsibility for fighting misconduct. The bedrock of our work must be a commitment to zero tolerance for corruption in our operations. Last year, the World Bank Group committed grants and loans amounting to approximately $56 billion to support projects, programmes and american dream in death of a research paper policies critical to reducing poverty and inequality in developing countries. Close scrutiny of how these funds are spent and sanctions for their misuse are critical to ensuring that corruption does not undermine the intended outcome, whether it is raising farmers’ crop yields or improving students’ reading, writing and arithmetic skills. Working with developing countries, we assess project and temple loan plans for corruption risk, closely supervise activities and quote articles essays build in monitoring mechanisms, including hotlines to report misconduct.

When alleged wrongdoing takes place, our independent integrity group investigates and takes vigorous action if it confirms corruption. We have excluded firms and individuals that engaged in misconduct from receiving contracts that we financed and compelled the return of misused financial support and the cancellation of question 2012, contracts associated with tainted transactions. Last year, these efforts rooted out misconduct in connection with 61 projects worth more than $500 million (World Bank 2015). In one case, we uncovered that officials had defrauded a public administration reform project of $21 million using fake companies and invoices. Our investigation has led to the recovery of stolen funds and the Government’s prosecution of its officials. Even with these successes, we understand that fighting corruption requires constant vigilance and that misconduct takes many forms and adapts to new opportunities.

Still, evidence suggests that there are effective ways to make misconduct more difficult, punish wrongdoing, increase officials’ public accountability and change attitudes toward corrupt behaviour, especially among public servants and those who influence them. These actions, which I outline below, are helping countries make critical development strides, including building better roads, improving access to essays for nursing, education and medicine, and providing the temple essay question poor with sufficient support from social safety nets. 12.1 Fight corruption and buy resume increase accountability through greater transparency. Experience shows that providing citizens with access to information about government operations and public servants’ assets can be an effective way to university essay question 2012, prevent officials from abusing their power when avenues exist to make authorities answerable to the public. In 1997, the Ugandan Government found that schools did not receive 80% of about, their allocated funding because local officials diverted the support. Officials responded by publishing in local newspapers each school’s allocation, empowering administrators and parents to demand that these transfers reach their schools. By 2001, schools reported receiving 80% of these allocations.

A subsequent study concluded that the amount of funds that local officials diverted correlated to the distance of a school from a major town where there was a newspaper outlet (Reinikka and Svensson 2011). Making transparent the flow of temple essay 2012, royalties and other financial transactions between governments and corporations can also reduce corruption, especially in quote articles oil, gas and mining operations. There are 31 countries, including many in Sub-Saharan Africa, that disclose all payments and receipts from oil, gas and mining operations as part of the Extractive Industries Transparency Initiative (EITI). All 49 EITI member countries have committed to disclosing data on licences, contracts, production and other key operational aspects of natural resource extraction. The information that EITI distributes enables citizens and good government groups to monitor authorities’ relationships with extractive companies and hold officials accountable. In Nigeria, information that EITI published showed billions of dollars in underpayments by companies and temple university essay 2012 their agents, sparking government efforts to recover missing funds to bolster public finances (EITI 2014). Disclosing information in connection with EITI has correlated with reduced perceptions of corruption among businesses in several countries, including Peru, where indicators for abuses of public power dropped by 14%. Greater confidence in good governance makes companies more likely to undertake the long-term investments necessary for natural resource extraction, suggesting that transparency contributes to economic growth, job creation and higher incomes. 12.2 Use new technologies to increase scrutiny. Evidence suggests that new, inexpensive ways of verifying identities and executing payments using digital technology can reduce the impact of corruption on public service delivery to the poorest.

In India, for example, some of its large social welfare programmes suffered from ineligible beneficiaries receiving payments and officials taking a cut of, or delaying, payments meant for the poor. To combat these problems, the quote articles essays government distributed smartcards based on question 2012, the country’s biometric identification system to 19 million needy villagers in connection with the do you quote articles essays $5.5 billion National Rural Employment Guarantee Scheme. This substantially reduced the role of temple 2012, officials in the payment process, lessening the opportunities for misconduct. Essays For Nursing Students! After two years, research showed that, when compared to other programme beneficiaries, smartcard recipients received 35% more money and obtained payments almost 30% faster (Muralidharan, Niehaus and Sukhtankar 2014). University Essay Question 2012! Technology has also helped promote accountability among public servants and government contractors. In Pakistan, inspectors from some local education departments were failing to perform their duties to confirm teacher attendance in schools (Joseph 2015). Now they must take geo-tagged pictures of themselves on the job, which has proved to be an effective way to hold the inspectors accountable for countering instructor absenteeism. Rates of teacher attendance – above 93% in gcse essay 2015 – have increased every year since the programme began and temple university school-monitoring information is available to the public at http://open.punjab. gov.pk/schools. In Mindanao, a conflict-riddled region of the Philippines, geo-spatial tracking and digital photography have contributed to timely construction of roads (Sta Ines 2014). Previously, security concerns limited inspections in the region, making it difficult to stop contractor non-performance.

But now data and evidence of road construction in the Philippines is publicly available at www.openroads.gov.ph. Transportation infrastructure has improved, promoting the distribution of cosmology ontology and human efficacy essays in chinese, goods and economic activity. 12.3 Get citizens and companies involved. Initiatives that enable people and organisations to work with public officials to change how they deliver services have been shown to reduce corruption substantially. In the Dominican Republic, a participatory approach has increased people’s access to medicine and reduced wasteful public expenditure. Until 2012, most medical facilities in the country purchased medicines without effective oversight, paying prices for drugs that were, on average, 722% higher than those at a small number of government-run pharmacies. Patients were forced to absorb these high costs, because medicine buyers were receiving kickbacks from private suppliers (National Pharmaceuticals Management Unit 2013).

In 2010, public officials, citizen groups, the private sector and others formed the Participatory Anti-Corruption Initiative. This forum allowed them to work together to tackle corruption and take on powerful interest groups in many areas, including medicine procurement. By 2014, reforms in this area had lowered prices, improved medication quality and yielded savings of $27 million compared to the previous year. Public spending on drugs was reduced by 64%. Participatory governance also helped people in poor rural villages in Indonesia fight the high level of question 2012, corruption under the Suharto Government that was a major factor in cutting off their communities from public services and economic opportunities. In the late 1990s, a new programme empowered these villagers to direct public funding to their chosen infrastructure projects, promoting inclusive growth and helping to increase household consumption by more than 10%. Community oversight and financial audits have been critical to the efficient expenditure of $3.6 billion on infrastructure, including the construction of 100,000 km of of a salesman paper, rural roads, 17,000 small bridges and 40,000 clean-water systems, and the building or rehabilitation of 43,000 schools and health clinics. Crucially, the programme’s integrity and impact have established a constructive relationship between communities and public authorities, bolstering stability (Government of Indonesia 2012).

22. 12.4 Take on corruption at the global level. A comprehensive approach to tackling corruption needs to complement the domestic actions outlined above with cross- country collaboration to question 2012, identify and prosecute misconduct and close loopholes that promote the use of public power for private gain. At present, developed and developing countries are not co-operating sufficiently to end the essays for nursing students international catalysts for temple university essay question misconduct, with harmful consequences for developing countries’ fiscal wellbeing and development. International trade in merchandise has increased by more than 500% over articles the last 25 years.

Trade as a share of world GDP has increased by half over this period, from 40% in 1990 to about 60% today. As economic activity has become more globalised, so has corruption. Assets obtained through official misconduct are transferred abroad and the smuggling of temple university question 2012, illegal goods and even people is widespread. New avenues for wrongdoing have expanded the essays students number and kinds of participants involved in corruption, which now encompass counterfeiters, pirates and armed groups. University Essay Question! Greater global trade has also created new opportunities to counter misconduct as more jurisdictions can take action to interfere with corrupt cross-border activity.

Under the United Nations Convention against Corruption (UNCAC), developed and developing countries that have signed the accord are obligated to of mice gcse, work with other countries to prosecute misconduct and assist with the return of stolen assets (UNODC 2015). Still, in countries afflicted by significant corruption, prosecutors are often unable to temple essay question, investigate and punish wrongdoing because of political interference or ineffectiveness. Countries with more independent and robust legal systems can help. Legislation such as the UK’s Bribery Act 2010, the cosmology ontology efficacy essays in chinese US’s Foreign Corrupt Practices Act and Brazil’s Clean Company Act give prosecutors the authority to pursue individuals or corporations who pay off foreign officials. In 2010, BAE Systems paid $400 million to the US Justice Department and ?30 million to temple university 2012, the UK Serious Fraud Office to settle bribery allegations arising out bonding, of the sale of university essay question 2012, equipment to Tanzania. The UK Department for International Development used some of essays for nursing students, these funds to refurbish classrooms in, and provide teaching materials to Tanzanian primary schools in co-ordination with national authorities (Gray, Hansen, Recica-Kirkbride and temple Mills 2014, p. 6). Other countries’ punishment of the cross-border laundering of for nursing, corruption’s proceeds is also important to making misconduct less lucrative. In 2014, for example, Teodoro Obiang, the son of university question, Equatorial Guinea’s long-time leader, was forced to pay $30 million to settle US Government allegations that he had used money stolen from bonding his country to buy a California mansion, a Ferrari and temple university essay question 2012 Michael Jackson memorabilia (US Justice Department 2014). Prosecutors’ willingness to use their powers to olds, pursue foreign corruption is having a substantial impact on temple essay question, misconduct.

Increasing legal liability for engaging in bribery or money laundering forces firms to ensure that neither their employees nor their contractors’ employees engage in corruption. The cost of fines, reputational damage and lost business opportunities can be substantial. Of Mice Essay! In 2008, Siemens AG agreed to pay $1.6 billion to the US Government and establish a $100 million anti-corruption fund at the World Bank Group to settle charges that it paid bribes to public officials in connection with its international business (World Bank 2009). Domestic firms that show they comply with anti-corruption requirements create a competitive advantage as trusted partners for global supply chains and are likely to see an increase in university question 2012 commercial opportunities. American Dream Of A! The World Bank Group provides advisory services to temple university question 2012, help firms establish anti-corruption policies, yet more must be done to provide information to potential partners so that investments in compliance and ethical business practices become a source of competitive advantage and about bonding profit. Sharing information among countries is also critical to tracking, investigating and prosecuting misconduct. However, many countries’ laws make it difficult to provide ownership information across national jurisdictions, preventing investigators from tracing cross-border asset transfers and identifying their beneficiaries. In addition, some still have bank secrecy laws or permit opaque corporate structures that create safe havens for the proceeds of temple university question 2012, corruption. The Stolen Asset Recovery Initiative, which is a partnership between the World Bank Group and the United Nations Office on Drugs and Crime (UNODC), is working to remove these obstacles to investigation and prosecution by proposing law and policy changes, providing expert advice on essays for nursing, bringing cases and fostering co-operation across jurisdictions.

International co-operation is also vital to reducing illicit international trade, a scourge in its own right and a source of bribes to customs officials. Human trafficking destroys people’s wellbeing and temple university essay promotes crime and instability. Trade in american dream in death salesman products resulting from illegal logging, fishing and hunting often damages the environment and economic growth. In Kenya, for example, outlawed commerce in temple university essay 2012 ivory and best year endangered species has significantly harmed the tourism sector (UNWTO 2015). University Essay 2012! Countries can fight illegal trade and the corruption it creates by making information on customs payments and the value of trade among them readily available. Governments can also pass laws that force companies and countries to prove the legitimacy of their products now that technology enables the easy creation of a chain of custody for goods through the use of microchips and satellite tracking. Enforcing restrictions that make illegally sourced products unsellable eliminates the incentive to bribe officials.

Harmonising cross-border trade rules related to customs, taxation and other fiscal matters can also reduce the economic benefit of a variety of corrupt activities. For example, when regional trade partners impose similar duties on goods such as tobacco and gasoline, smuggling becomes less profitable, reducing bribery. When governments empower companies to extract their countries’ natural resources, some of these corporations exploit differences in ontology efficacy in chinese thought how countries tax corporate profits to reduce their tax burden through practices such as abusive transfer pricing, which fraudulently shifts the temple location of profits to jurisdictions where tax rates are lower. Other large firms use their economic power to secure tax concessions and essay about bonding licences from temple university essay 2012 weak governments. Even though these behaviours can deprive poor countries of resources critical to their development, we have little ability to stop them because our understanding of their scale and dynamics is poor. When political elites collude with firms to rig these government licences and regulations to their benefit, public officials also create a business climate that favours politically influential firms, stifling competition, slowing innovation and american dream of a salesman research reducing economic growth. 2012! The World Bank Group is working at multiple levels to for nursing students, make international trade less vulnerable to this kind of illegitimate activity.

In co-operation with the United Nations (UN) and temple university question the Organisation for Economic Co-operation and essay Development (OECD), we are helping governments crack down on abusive transfer pricing using a toolkit that enables authorities to evaluate companies’ tax reporting, especially in temple question the extractives sector. With the of mice International Monetary Fund (IMF), we have established an initiative to help developing countries strengthen their tax systems, which will help make collection more efficient and policies fairer, and improve authorities’ ability to detect tax evasion. Analysis suggests that, with balanced tax systems, many lower-income countries can increase revenues from 2% to 4% of GDP (IMF 2011). Our support to countries such as Colombia and Ghana has already increased revenues and reduced tax evasion. Despite these efforts, corruption remains a serious obstacle to development.

Corruption can inhibit inclusive growth and job creation, stand in the way of new mothers and infants living healthy lives and prevent the vulnerable from receiving the social assistance they need. Government authority must be used for public good – not private gain – if we are to fulfil our responsibilities as public servants and achieve our development goals. The World Bank Group is fully engaged in developing solutions that are equal to this challenge. Essay Question! As its President, I am committed to ensuring that our own policies and practices align with fighting corruption. The organisation is sharing the best global knowledge of essay, what does and does not work to temple question 2012, stop misconduct, from and men essay titles transparency and incentives to collective action and university 2012 partnerships. We are helping countries take on corruption at the international level so they set rules that make it easier to trace assets and share information across jurisdictions, identify and efficacy essays in chinese thought prosecute corruption wherever it takes place, and promote fair and honest global competition. Still, the international community must do more across all of these areas. For example, we must produce comprehensive information about cross-border financial activities such as tax evasion, smuggling and trafficking in stolen goods and money laundering. Governments must evaluate the effectiveness of their anti-corruption efforts based on their work’s impact on contributors to economic growth and 2012 development, such as the quality of public services, social safety nets and essays the investment climate.

We must fight corruption in temple university 2012 communities, countries and globally. I strongly support leaders’ efforts to essay, take on temple university, entrenched interests that force the poor to pay bribes or waste public resources. I will praise the courageous anti- corruption work of governments and their partners publicly and the World Bank Group will continue to help finance these efforts. We are committed to supporting bold actions, because the use of public power for private gain is essays morally wrong and, as the evidence shows, prevents the poor from reaching their full potential. There can be no doubt: tackling corruption is critical to temple university essay question, creating a more just and application year olds prosperous world.

Extractive Industries Transparency Initiative (EITI). 2014. Nigeria: Recovering Missing Payments, EITI Progress Report 2014: Making Transparency Matter. Norway: EITI. Available online. Government of Indonesia. 2012. PNPM Rural Impact Evaluation April 2012. Jakarta: PNPM Support Facility.

Gray, L., Hansen, K., Recica-Kirkbride, P. and Mills, L. 2014. Few and Far: The Hard Facts on Stolen Asset Recovery. Temple University Essay Question 2012! Washington DC: The World Bank, OECD and UNODC, p. 6. International Monetary Fund – Fiscal Affairs Department. 2011. Revenue Mobilization in Developing Countries. International Monetary Fund, pp. 1–85.

Available online. Cosmology Ontology And Human Efficacy Essays In Chinese Thought! Joseph, M. S. 2015. MIT Technology Review (Pakistan): Pakistan takes the temple university question lead in the neighbourhood. Available online. Kaufmann, D. 2015. Corruption Matters. Finance Development. Dream In Death Salesman! International Monetary Fund. September 2015, pp. 20–23.

Available online. Muralidharan, K., Niehaus, P. and Sukhtankar, S. 2014. Essay! Building State Capacity: Evidence from Biometric Smartcards in India. National Bureau of Economic Research (NBER). Working Paper No. 19999, pp. 1–53. Available online. National Pharmaceuticals Management Unit (UNGM), Directorate for Regional Health Service Development and Strengthening. 2013. Technical Report: Baseline Study of the Status of the Supply of Medicines and Medical Supplies in Specialized Health Care Centers in the Dominican Republic.

Dominican Republic: UNGM. Olken, B. 2007. Monitoring Corruption: Evidence from a Field Experiment in Indonesia. Journal of Political Economy, 115(2), pp. 200–248. Procurement Watch Inc (PWI). 2009. A Study of Anti- Corruption Initiatives in the Philippines’ Construction Sector. Pasig City: PWI.

Available online. Reinikka, R. and best application olds Svensson, J. 2011. The Power of Information in Public Services: Evidence from Education in Uganda. Journal of Public Economics, (95), pp. 956–966. Rijkers, B., Freund, C. and university essay question 2012 Nucifora, A. 2011. All in the Family: State Capture in Tunisia. Policy Research Working Paper 6810.

World Bank, pp. 1–46. Available online. Sta Ines, N. Students! 2014. Geotagging in Isolated Areas, Philippines. In: S. Lippman, ed. Procurement for Complex Situations Challenge – Competition Winners. Washington DC: World Bank, pp.

1–5. United Nations – Office on Drugs and Crime (UNODC). 2015. United Nations Convention against Corruption: Signature and Ratification Status as of 1 December 2015. Available online. United Nations – World Tourism Organization (UNWTO). 2015. Towards Measuring the Economic Value of Wildlife Watching Tourism in Africa. Spain: UNWTO. US Justice Department.

10 October 2014. Second Vice President of Equatorial Guinea Agrees to Relinquish More Than $30 Million of Assets Purchased with Corruption Proceeds. Available [online] (https://www.justice.gov/opa/pr/second-vice-president- equatorial-guinea-agrees-relinquish-more-30-million- assets-purchased). Wolfensohn, J. D. 1 October 1996. Annual Meetings Address. [online]. Available online.

The World Bank. 2 July 2009. Temple University Essay Question! Siemens to pay $100m to fight corruption as part of WBG Settlement. Available [online] (https://star.worldbank.org/corruption-cases/sites/ corruption-cases/files/Siemens_World_Bank_Settlement_ WB_PR_Jul_2_2009.pdf). The World Bank, Integrity Vice Presidency. 2011. Curbing Fraud, Corruption, and Collusion in the Road Sector. Washington DC: World Bank.

Available online. The World Bank. 2012. Buy Resume Year Olds! Legal Vice Presidency Annual Report FY 2012: The Framework for Accountability within the World Bank. University 2012! Report No. 75111. Washington DC: World Bank. Available online. The World Bank. 2015.

The World Bank Group Integrity Vice Presidency Annual Update, Fiscal Year 2015. Washington DC: World Bank. Available online. 13. Christine Lagarde: Addressing corruption – openly. Traditionally, public officials have been somewhat nervous about discussing corruption openly. Over the past several years, however, I have been struck by the extent to which world leaders are now willing to talk candidly about this problem. It is not just that the economic costs have become self-evident. It is also because there is an increasing demand for change.

In a recent global survey, corruption was regarded as the ‘topic most frequently discussed by the public’, ahead of poverty and unemployment (survey cited by Klitgaard 2015, p. 15). Given that both poverty and unemployment can be symptoms of chronic corruption, my view is that the essays priority given to this problem by the public is entirely justified. In this essay, I would like to share the IMF’s perspective on the economic impact of corruption and our experience in helping countries design and implement strategies to 2012, address it. About! I recognise that there are many possible definitions of corruption, both broad and narrow. For the purposes of this essay, which is focused on the public sector, corruption includes any abuse of temple university essay question 2012, public office – whether it arises from financial incentives or political interference. I would like to about, make three main points. First, while the direct economic costs of corruption are well known, the indirect costs may be even more substantial and debilitating, leading to low growth and greater income inequality. Temple! Corruption also has a broader corrosive impact on society. It undermines trust in government and erodes the ethical standards of private citizens. Second, although corruption is an extraordinarily complex phenomenon, I do not accept the american in death of a research paper proposition – or the myth – that it is university essay 2012 primarily a ‘cultural’ problem that will always take generations to address. There are examples of countries that have managed to make significant progress in addressing it in a relatively short time.

Third, experience demonstrates that a holistic, multi- faceted approach is needed – one that establishes appropriate incentives and the rule of law, promotes transparency and introduces economic reforms that reduce opportunities for illicit behaviour. Perhaps the most important ingredient for a successful anti-corruption approach is the development of strong institutions, centred on a professional civil service that is sufficiently independent from both private influence and political interference. 13.1 The economic and social costs. Corruption afflicts countries at all stages of development. Indeed, some developing countries score better on corruption indices than many advanced countries. While there are no recent studies that quantify the overall global scale of corruption, a sense of how big a problem it is quote articles essays can be gauged from an estimate of the amount paid in bribes every year. A recently updated estimate points to $1.5 trillion to $2 trillion (or around 2% of temple, global gross domestic product [GDP]) in bribes paid annually in both developing and developed countries. 23 Given that bribes are just a subset of all of the possible forms of corruption, the overall cost of corruption – in terms both of tangible losses and of lost opportunities – is a very high amount. Essay Bonding! The direct economic costs of corruption are easily recognised by the general public. Two very clear examples are bribes given in question 2012 order to evade taxes or to bypass public tender procurement. The first example results in of mice and men essay a direct loss of public revenues; the second may result in both higher public expenditure and lower-quality public investment.

Corruption has a pernicious effect on the economy. Pervasive corruption makes it harder to conduct sound fiscal policy. For example, in data covering a range of 2012, countries, we find that low tax compliance is positively associated with corruption. Buy Resume! By delegitimising the tax system and temple university question 2012 its administration, corruption increases tax evasion: if the granting of a tax exemption is perceived to be the product of a bribe, it is not surprising that the public are far less willing to essay, comply with the tax laws. 24. Corruption also undermines certain types of public expenditure to the detriment of economic performance. For example, it is associated with lower outlays on education and temple university essay question skewed public investment, driven by the capacity to generate ‘commissions’ rather than by economic justification (Mauro 1998). 25 The distortion in public investment spending is particularly harmful given the importance of promoting efficient public investment as a means of reducing infrastructure gaps and promoting growth.

The indirect economic costs of corruption may be even more consequential. 26 Clearly, causation is difficult to establish and, in quantitative analysis, a significant effect of corruption on growth has not been found (Svensson 2005). Nevertheless, in comparative studies of national data, corruption is associated with a number of key indicators. Countries with low per capita income tend to have higher corruption and countries with higher corruption tend to have lower growth. Studies have identified different ways in which corruption could affect growth. About Bonding! First, corruption tends to impede both foreign and question 2012 domestic investment. The higher costs associated with corruption are a form of tax on investment that, in turn, translates into less investment in business research and in chinese thought development and product innovation. University Essay 2012! Moreover, by do you quote essays, creating uncertainty as to how the regulatory framework will be applied, it increases the essay 2012 ‘country risk’ associated with a particular investment project. 27 More generally, corruption generates an unfavourable business climate in which the creation of application olds, new enterprises is stifled, reducing the economy’s dynamism.

28. Second, corruption undercuts savings. The illegal use of public funds to acquire assets abroad shrinks the economy’s pool of savings that could otherwise be used for investment. Finally, corruption can perpetuate inefficiency. Because an over-regulated economy provides opportunities for regulators to demand bribes, corruption creates a strong incentive to delay economic liberalisation and innovation. Question! The impact of corruption on social outcomes is also consequential. Social spending on american dream salesman, education and health is typically lower in corrupt systems.

This, in turn, leads to university 2012, higher child and cosmology ontology and human efficacy essays thought infant mortality rates, lower birth-weights, less access to education and higher school dropout rates (Gupta, Davoodi and Tiongson 2002). These outcomes disproportionately affect the temple university essay 2012 poor, since they rely more heavily on government services, which become more costly due to corruption. Moreover, corruption reduces the for nursing income-earning potential of the poor as they are less well-positioned to take advantage of it. For all these reasons, corruption exacerbates income inequality and poverty (Gupta, Davoodi and Alonso-Terme 2002). Corruption also breeds public distrust in government. It undermines the state’s capacity to raise revenue and to perform its functions as a supplier of temple, public goods and services, regulator of markets and agent for society’s redistributive goals. Where powerful business elites collude to control public institutions, corruption results in state capture and the ‘the privatisation of public policy’. The fallouts are all too clear: higher inequality in political influence, deterioration of public values and, ultimately, a diminution in the overall quality of do you quote essays, life. These non-economic costs create a vicious cycle of university essay question, underperformance in the public sector that is harmful to the economy in the long term. The moral fabric of society is also put at quote essays risk.

It is not just that bribery becomes part of one’s everyday life. In a society where success is more likely to depend on who you know rather than on personal merit, the incentives for young people to temple question, pursue higher education are undermined. American Research! 13.2 Strategies for addressing corruption. Given the potential impact of corruption on macroeconomic stability and sustainable economic growth, the IMF has been actively engaged in helping our members design and implement anti-corruption strategies. In 1997, the Fund adopted a policy on question, governance that provides guidance on the nature of its involvement in circumstances where issues of essays for nursing, governance, including corruption, are judged to have a significant macroeconomic impact. Since that time, we have gained considerable experience in helping members design and implement anti-corruption strategies.

This is particularly important in the context of economic crises, where effective anti-corruption measures are critical to temple university essay, restore confidence. In some cases, the problem has been so severe that the Fund had no choice but to withhold support until a credible reform strategy was in american of a paper place. Essay 2012! Clearly, any anti-corruption strategy must be tailored to the circumstances of the particular country. Articles! Yet we have found that success requires the existence of temple question, a number of mutually supporting features, which are briefly summarised here. 13.3 Creating the right incentives. As has been noted by one expert in this area, “Corruption is an economic crime, not a crime of essay about bonding, passion. Givers and takers of bribes respond to incentives and punishments” (Klitgaard 2015, p. 37). A number of essay 2012, instruments – broadly characterised as disciplinary in nature (sticks) – can enhance individual accountability. Other instruments provide positive reinforcement (carrots). The Fund’s experience is that an effective anti-corruption approach needs both positive and deterrent measures.

Strengthening the rule of law is critical to increasing individual accountability. The Fund has taken an active role – including through its conditionality – to and men gcse essay, strengthen legal frameworks that are designed to increase such accountability. For example, Ukraine’s current Fund-supported programme provides for the enhancement of legislation in a number of areas, including, in particular, the law on corruption. However, unless legislation is effectively enforced, it will not be credible in deterring corruption. Without effective law enforcement institutions – the police and other investigatory services, the public prosecutor’s office and, ultimately, the courts – even the temple most robust legal framework will be ineffective. So, the greatest challenge arises when corruption has permeated society to the point that these institutions themselves have become compromised. In these cases, it may be necessary to create specialised ‘bridging’ institutions in quote essays the hope that they can more effectively fight corruption, including in temple university essay question the traditional law enforcement institutions, while broader institutional reform is implemented. These ‘bridging’ institutions include independent anti-corruption commissions and specialised anti-corruption courts such as those currently being established in Ukraine and of mice essay titles the earlier ones in Indonesia (IMF 2015b; IMF 2004). Temple University Essay Question 2012! In this context, the Fund has found that the establishment of Anti-Money Laundering Frameworks is central to the fight against corruption. Requiring banks to american dream of a, report on question 2012, suspicious transactions provides a very effective means of deterring criminal activities.

The fact that these laws generally require even closer scrutiny of transactions conducted by ‘politically exposed persons’ (PEP) makes them particularly relevant to an anti-corruption strategy. Beyond the enforcement measures discussed above, an effective anti-corruption policy must also rely on transparency. Transparency shines a spotlight on government decisions and transactions, enabling citizens to monitor the actions of year, their governments which, in turn, deters corrupt behaviour. Publicising instances of temple essay question, corruption and the efforts taken to address them also serves as a disincentive to engage in corrupt activities and shores up public trust in government. For these reasons, the Fund has been actively engaged in promoting greater transparency in application year the overall economic and regulatory environment. We have developed standards and codes of best practices in areas such as data dissemination, fiscal transparency and monetary and financial policies (IMF 1997).

29 Promoting transparency in temple essay the extractive industries is another area that the Fund has actively pursued in its technical assistance work. Under the aegis of the and human essays in chinese thought Extractive Industry Transparency Initiative (EITI), a template is now available for reporting and monitoring government revenues from natural resources. Transparency can only temple university, go so far. Articles! It needs accountability for essay it to become a powerful deterrent against best corruption. It is critical that public officials and institutions be assigned with specific mandates and tasks upon which they are expected to deliver. Moreover, oversight mechanisms are needed to ensure that officials and institutions are delivering as expected. This is why the Fund has actively supported its members in strengthening those institutions that exercise oversight powers in university essay question 2012 the management of public funds and in enhancing the financial accountability of state-owned enterprises. Bonding! It has also provided technical assistance to question, help members monitor the use of public resources and consolidate extra-budgetary funds into the budget. Even well-meaning public officials will be tempted by corruption if they cannot earn a living wage. Research shows a correlation between increases in wages and improvements in of mice and men titles a country’s ranking on the Corruption Perceptions Index (CPI) (Van Rijckeghem and university question Weder 2002).

This is why Fund- supported programmes have sometimes included increases in for nursing students public salaries as part of an anti-corruption approach (IMF 2006). That said, there are two critical considerations. First, the university question remuneration of the public sector needs to be transparent and american dream in death of a paper meritocratic; otherwise, it will be perceived as merely an instrument of political patronage. Second, studies show that an increase in remuneration will have little effect unless accompanied by clear signals that public officials will lose their jobs if they are caught engaging in corrupt acts. 13.4 Economic liberalisation and effective regulation. As I have indicated, one of the university question costs of corruption is that regulators seeking bribes through approval processes have an incentive to delay the essay bonding type of economic liberalisation that fosters sustainable growth.

Wherever discretion is granted to an official regarding the approval of an question economic activity, there is a risk that this discretion will be abused. Appropriately designed liberalisation can therefore be a powerful anti-corruption instrument. As part of its core mandate, the Fund has been actively engaged in encouraging liberalisation of trade, price and financial systems. We have also advocated free and fair market-entry regulations, as well as good statistics and transparency. Importantly, where liberalisation involves privatisation, it is critical that safeguards – such as adequate and essay about transparent procedures – are in university 2012 place so that the sale of assets is not compromised by corruption.

Of course, experience demonstrates that regulation in a market economy is essential for both sustained growth and financial stability. The challenge, however, is to design regulatory frameworks that balance the benefits of regulation while minimising opportunities for abuse of discretion. American Dream In Death Salesman Research Paper! 30 For this reason, in its core areas of expertise, the Fund has promoted the adoption of rules, procedures and criteria that are as targeted, clear, simple and transparent as possible. These areas include public expenditure management, tax policy and administration, banking and foreign exchange systems, and data management (IMF 1997). 13.5 The role of the private sector. When people complain about corruption, they sometimes forget – perhaps conveniently – that for every bribe taken by a public official, one is given by a member of the private sector.

Clearly then, addressing the question behaviour of the private sector needs to be a key component of essay about bonding, any effective anti- corruption strategy. Essay 2012! How can this be done? In some cases, this means using enforcement measures. For example, in those countries where bribery is a common way of facilitating foreign investment, it is critical that the and human essays thought country of the foreign investor enforces laws that prohibit foreign corrupt practices. The Organisation for Economic Co-operation and Development (OECD) Convention on Combating Bribery of Foreign Public Officials in temple university question International Business Transactions can be invoked in dream in death of a salesman research this effort (OECD 1997). However, experience also shows that the private sector can become effective partners in combating corruption.

It is sometimes said that business might benefit from corruption by virtue of the fact that it can ‘grease the wheels’ of a rigid and inefficient bureaucracy. I disagree with that proposition. Based on my own experience, investors actually seek out countries that can give them the temple essay assurance that, once an investment is do you articles essays made, they will not be blackmailed into providing bribes. Because corruption creates an enormous amount of unpredictability for temple university 2012 businesses, anti-corruption strategies can be designed to best, solicit their support. I find Indonesia’s experience of university 2012, implementing that partnership particularly illuminating. At a recent seminar hosted by the IMF on and human efficacy, the topic, Sri Mulyani Indrawati, Indonesia’s former Minister of Finance (and currently Chief of Operations at the World Bank), described how she successfully partnered with businesses to provide a streamlined customs approval process in exchange for temple university essay their commitment not to offer any bribes to officials – ‘new rules of the game’. 31. The ‘new rules of the game’ concept has underpinned several technical assistance activities by the Fund and the World Bank. In reforming tax agencies in Bolivia, Bulgaria, Indonesia, Myanmar, Peru, Poland and Senegal, Large or Medium Taxpayers’ Offices (LTOs and MTOs) were established to deal with a select group of taxpayers under streamlined conditions. Beyond the business community, civil society also has a role to play.

Through the use of essays for nursing, social media, civil society can become a powerful force in combating corruption. In addition to temple 2012, being a very effective means of monitoring government activities, social media can also greatly enhance the credibility of an anti-corruption campaign by linking new institutions that have a specific mandate in this area. 32. 13.6 Building values and institutions. When dealing with corruption, a robust framework of incentives and a well-calibrated economic liberalisation cannot be substitutes for do you quote articles strong values and effective institutions. Of course, developing values at temple essay question 2012 a personal and do you essays institutional level may seem beyond the control of temple question, any government. It is clearly not something that can be legislated.

Yet unless public officials take pride in their work – and their independence from both political and private influence – all other efforts will fail. Building values among public officials requires sustained public education. Formal training can help but, ultimately, values are most effectively instilled through the education framework, societal pressure and – as I will discuss further below – the example of leaders. The key objective is to develop a cadre of public officials who are – and are perceived to be – independent from for nursing both private influence and essay question 2012 political interference. This is the single most important feature of a strong institution. Indeed, it has been noted that one way to assess the and men strength of an institution is to assess the extent to which key employees are replaced at university question the time of elections. There are other factors that lend support to effective operation, some of do you quote articles, which – such as rules that establish transparency and clear accountability – have already been mentioned.

An area in question which the Fund has been particularly active is the of mice and men gcse essay titles establishment of legislative and institutional frameworks that strengthen the independence, integrity and governance of central banks, including through the Fund’s ‘safeguards assessments’. A recent example has been work in Tunisia in support of the Central Bank, which strengthened its independence, internal control mechanisms and powers. Of course, enhancing the overall technical competence of temple university 2012, officials who work in these institutions is also critical. For this reason, the Fund has invested considerable resources in in death research capacity-building in a broad range of areas, from public finance management to the strengthening of the financial intelligence units, that are responsible for applying anti- money laundering laws. Temple Essay! Developing professional institutions that do not become excessively politicised is critical. Yet the irony is that in circumstances where institutions have been completely compromised by corruption, active and sustained political will is essential. Powerful vested interests can only be effectively challenged when a country’s top leadership sends a clear signal that they are committed to do so. Dream In Death Of A Salesman Research Paper! In some cases, this may require wholesale dismissals within an agency that has a reputation for corrupt practices. University Essay Question 2012! Prosecuting the powerful ‘big fish’ – which is cosmology and human efficacy essays necessary in order to send a clear signal of commitment and change – can only be achieved if a country’s leaders visibly support the process. Moreover, political leaders play a unique role in setting an temple university question example of professional integrity.

Lee Kuan Yew is a leader who was very effective in both signalling a zero- tolerance policy towards corruption and building competent institutions at a time when corruption was pervasive in Singapore. Although active and sustained political leadership is critical to the success of any anti-corruption campaign, it is important that reforms in essay bonding this area are not hijacked to implement a political agenda. One way of assessing whether anti-corruption efforts are credible is to note whether enforcement is limited to university essay question, the prosecution of political rivals, or instead also extends to the government’s political supporters. In addition, care should be taken to ensure that an anti- corruption campaign does not create such fear that public officials are reluctant to perform their duties. For example, in of mice and men essay circumstances where state-owned banks have extended a loan to a company that has become insolvent, it is often in the interest of the temple university essay 2012 bank, the debtor and the economy more generally to restructure the loan (which might include principal write-downs) in a manner that enables the company to return to viability. Yet the of mice gcse essay Fund’s experience has been that, in some countries, the managers of state-owned banks are simply afraid to engage in such negotiations. They fear that, if they agree to any debt write-down, they will be prosecuted under the temple question 2012 country’s corruption law for having wasted state assets – even though a restructuring might actually enhance the of mice titles value of the bank’s claim relative to the alternative, the liquidation of the company. Finally, although regulatory reform can promote simplicity and university essay automaticity, there are certain functions, such as bank supervision, where discretion will always be essential. For these reasons, regulatory reform cannot be a substitute for the development of effective institutions.

As the head of an intergovernmental organisation, I recognise that there may be considerable sensitivity about the IMF shining a spotlight on corruption. At the same time, the alternative – turning a blind eye to the problem – is not a viable option. As is recognised under its existing policies, it is not tenable for the IMF to assess a member’s economic prospects exclusively through the lens of monetary, fiscal or financial sector policies, when the problem of corruption is endemic and has a major impact on economic performance. In such cases, the Fund will continue to engage constructively with its members in designing and implementing anti-corruption strategies, drawing upon its cross-country experience, while partnering with other international organisations that have proven expertise in this area. Gupta, S., Davoodi, H. and Alonso-Terme, R. 2002. Does Corruption Affect Income Inequality and Poverty? Economics of Governance, (3), pp. 23–45. Available online.

Gupta, S., Davoodi, H. and Tiongson, E. In Death Paper! 2002. Corruption and the Provision of Health Care and Education Services. In: G. University Question 2012! T. Abed and S. Gupta, eds. Governance, Corruption Economic Performance. Washington DC: IMF, pp. 245– 279. Available online. IMF. 2 July 1997. The Role of the Fund in Governance Issues – Guidance Note. News Brief, No.

97/15. Washington DC: IMF. Available online. IMF. 2004. Of A Paper! Legal, Judicial and Governance Reforms Indonesia. Indonesia: Selected Issues, IMF Country Report No. Question! 04/189. Washington DC: IMF.

Available online. IMF. Gcse Essay! 2006. Islamic Republic of Mauritania: 2006 Article IV Consultation – Staff Report. Washington DC: IMF. Available online. IMF. 2015a. Current Challenges in Revenue Mobilization. Washington DC: IMF.

IMF. 12 March 2015b. Ukraine – Request for Extended Arrangement. IMF Country Report No. 15/69. Washington DC: IMF. Available online. Temple University Essay 2012! IMF. 2015c. Republic of quote essays, Mozambique – Fiscal Transparency Evaluation. University Question 2012! Country Report No.

15/32. Washington DC: IMF. Available online. Kaufmann, D. 2005. Application Year Olds! Myths and Realities of Governance and Corruption. Washington DC: World Bank, pp. 81–98. Available online. Klitgaard, R. 2015.

Addressing Corruption Together. Paris: OECD. Available online. Mauro, P. 1998. Corruption and the Composition of Government Expenditure. Journal of Public Economics, (69), pp. 263–279.

Available online. OECD. 1997. Convention on temple university essay question 2012, Combating Bribery of gcse essay, Foreign Public Officials in International Business Transactions. [online]. Paris: OECD Publishing. Temple University 2012! Available online. Svensson, J. 2005. Eight Questions about Corruption. Journal of Economic Perspectives, 19(3), pp. 19–42.

Available online. Van Rijckeghem, C. and Weder, B. 2002. Bonding! Bureaucratic Corruption and the Rate of Temptation: Do Wages in the Civil Service Affect Corruption and by How Much? In: G. Temple University Question! T. Abed and S. Gupta, eds. Governance, Corruption Economic Performance. Washington DC: IMF, pp. 59–88. Available online. 14. Angel Gurria: How to battle 21st-century corruption.

Over the last two decades, we have made great progress in taking the fight against corruption to the highest global and political levels. Many governments have strengthened their anti-corruption regulations, enforcement capacity and wider governance. Several high-profile corruption cases have seen justice served. The international community has increased its support for anti-corruption programmes around the world. And today there are various multilateral anti-corruption conventions in place at the global and regional levels, together with numerous non-legally binding international and regional initiatives. The OECD, working closely with its partners, has been prominent in this fight: setting standards across a range of areas from foreign bribery to public sector integrity, as well as on related issues such as tax evasion and bid rigging. And these initiatives have made a difference. Yet despite this progress, we’re still not winning the bigger battle against corruption. Recent scandals involving national leaders and major corporations, the american dream in death of a paper ongoing investigations into the sports sector, and the growing threat of terrorism and its links to corruption, also remind us that we need to do more, much more.

At the OECD, we believe that corruption’s harmful effects on growth, equality and trust are too big to ignore, and temple essay question 2012 make tackling corruption not only about bonding, a moral imperative but also an temple university essay economic, social and buy resume application year political necessity. University Question! Corruption allows for the financing of american dream in death of a paper, wars; it helps to smuggle people, guns and drugs; it channels public and private funds into illicit activities; and it undermines collective action against climate change and poverty. Furthermore, because of increased global interconnectedness, the mechanisms and vehicles of corruption are becoming more sophisticated and difficult to trace. University Question! In this essay, I argue that, to deal with corruption and the devastation it causes, the international community must build coherent systems that focus on all stages of the anti-corruption process from do you articles essays prevention to detection and enforcement and, at the same time, ensure effective implementation by both governments and university question corporations. And we must boost global collaboration by fully engaging all countries – in american in death salesman the developed and the developing world – in the fight against corruption. 14.1 Significant progress has been made on tackling transnational bribery. Temple University 2012! Not so long ago, transnational bribery was considered a regular part of business and bribes were treated as a tax-deductible expense.

In 1999, the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions entered into essay bonding, force. The Convention made it illegal for citizens and businesses of signatory countries to bribe foreign public officials while doing business abroad and our work continues to ensure it is fully effective (OECD 1997). As such, the OECD Working Group on temple university 2012, Bribery has established a rigorous monitoring and evaluation system to ensure that governments stick to their commitments (OECD 2015a). The private sector and civil society play an integral role in the group’s activities, providing input to essay about, regular consultations and the on-site visits that form part of a country’s evaluation. The Convention has helped governments to push the fight against bribery up the agenda. Many of the temple essay question 2012 41 countries that make up the OECD Working Group on Bribery (which comprises all OECD countries and dream paper seven non-OECD countries) have made radical changes to their laws and institutions to comply with the Convention. One of the most recent and successful examples is the UK Bribery Act 2010, which entered into force in 2011. Between 1999 and 2014, 361 individuals and 126 companies were sanctioned for foreign bribery in 17 countries (OECD 2014). Temple Essay! At least $5.4 billion was imposed in combined monetary sanctions and 95 people put behind bars (OECD 2014).

The 2014 OECD Foreign Bribery Report showed that, among the 427 foreign bribery cases concluded, almost two- thirds of cases occurred in just four sectors: extractive (19%); construction (15%); transportation and storage (15%); and american dream of a information and communication (10%). In the majority of temple essay question, cases, bribes were paid to obtain public procurement contracts and, in around half of cases, management or CEOs were involved (OECD 2014). As of December 2014, there were 393 ongoing investigations into alleged acts of foreign bribery in 25 of the countries party to the Convention and, even as I write, new cases are being brought to light (OECD 2014). The OECD has also developed guidelines for quote multinational enterprises, which are addressed by governments to enterprises operating in, or from, adhering countries. These provide non-binding principles and standards for responsible business conduct in a global context. Our National Contact Points (NCPs) assist stakeholders, including businesses, to take appropriate measures to implement the guidelines and provide a mediation and conciliation platform when difficulties arise (OECD 2011). For example, two non-governmental organisations (NGOs) in Cameroon recently brought a case to temple university essay 2012, the NCP in the United States, alleging that a company had not observed the guidelines on combating bribery. The US NCP offered mediation to help the parties involved achieve a mutually agreeable resolution. In June 2015, the essay company agreed to a request from the NGOs to investigate past cases of corruption and take action against essay 2012 any acts of corruption (US Department of State 2015).

Of course, the best way to combat corruption is to prevent it from happening altogether. The OECD has developed specific tools to help drive this shift in behaviour, such as the cosmology ontology and human efficacy in chinese OECD (2015b) guidance for managing responsible supply chains in the mineral industry across conflict or high- risk areas. This provides, among other things, measures to mitigate the risk of university question 2012, bribery by companies and recommends indicators for measuring improvement. In response, major industry associations have developed initiatives to of mice and men titles, implement these recommendations, with a specific focus on the gold, tin, tungsten and tantalum sectors. As a result, industry audit programmes designed to implement the due-diligence guidance now cover 90% of the refined gold, 95% of the smelted tantalum and university essay 75–85% of the smelted tin produced every year (OECD 2015c). The Governments of Burundi, the Democratic Republic of the cosmology ontology efficacy Congo and Rwanda have all integrated these initiatives into their legal systems (OECD 2015c). In addition, the OECD adopted the 2010 Good Practice Guidance on Internal Controls, Ethics and Compliance. This is the first and only intergovernmental guidance for the private sector on how to prevent and detect foreign bribery through effective internal control, ethics and compliance programmes (OECD 2010a). It is complemented by the G20/ OECD (2015) Corporate Governance principles, which have just been reviewed and university essay 2012 updated.

14.2 Improvements to national integrity systems. Olds! The OECD’s progress on tackling transnational bribery has been matched by extensive work on wider integrity systems at a national level. These include codes of conduct, effective competition, business integrity, and measures to temple, secure greater value for money in public spending. For example, the OECD has been examining the impact of dream in death of a research paper, bid rigging, which raises prices, reduces quality and restricts supply in the government procurement process and is often combined with bribery of public officials or unlawful kickbacks. Three years ago, we adopted a recommendation designed to help governments eliminate this type of corruption from their procurement processes and boost competition, forming the basis for numerous sets of temple essay question, national guidelines and for nursing students advocacy materials (OECD 2012). For example, based on OECD good practices, the Colombian Competition Authority is developing an electronic screening programme to detect bid rigging by identifying high-risk tenders (OECD Competition Committee 2014).

The OECD has also conducted several country-specific projects in co-operation with national competition authorities to reduce bid rigging and increase transparency, starting with the Mexican Social Security Institute – which secured cost savings of around $700 million per temple university essay 2012, annum and dramatically decreased its risks of corruption (IMCO 2012). As the recent FIFA corruption scandal shows, government agencies such as tax authorities are essential players in the fight to deter, detect and disrupt national and global corruption. That is why the OECD has supported work to strengthen the ontology in chinese thought reach of tax administrations in university essay 2012 this area, including our 2010 recommendation to improve information sharing and collaboration across government agencies to combat corruption, tax evasion and other serious economic crimes (OECD 2010b). This led to the establishment of the Oslo Dialogue, a global forum to develop and promote a whole-of-government approach to tackling tax crimes and other serious financial crimes and is supported by the capacity-building programmes delivered through the OECD’s International Academy for Tax Crime Investigation (OECD 2015d). In addition, we’re working with our members to target projects and industries that have traditionally been most at risk of corruption – issuing recommendations and guidance related to ethics, managing conflicts of interest and essay bonding increasing transparency in lobbying, and very importantly, public procurement (OECD 2015e).[^33] Building on this, we’re successfully helping governments to university essay 2012, pre-emptively identify and limit the quote risks of corruption and mismanagement in major infrastructure projects – as we did with the Milan Expo 2015 and the construction of Mexico City’s new airport.

14.3 Progress in extending international collaboration. Our effectiveness in curbing corruption depends on our ability to university essay question, join forces and co-ordinate actions globally. Application Year! As a result, we have been raising awareness of all the aforementioned initiatives in other international circles, and we are working to integrate emerging economies and university developing countries in dream of a salesman our work. [^33]These include the temple university essay question 2012 1998 Ethics Recommendation, the 2003 Recommendation on Guidelines for Managing Conflict of Interest, the 2010 Recommendation on Transparency and Integrity in Lobbying and of mice the recently updated Recommendation on Public Procurement. In particular, the question OECD has actively supported the G20 to essays, make the top standards in the fight against temple question corruption count on a global scale. American In Death Salesman! Based on OECD work and standards, the G20 has made a number of commitments and adopted principles and guidance on topics such as foreign bribery and solicitation, public procurement, asset disclosure, whistle-blower protection and private sector transparency and integrity (OECD/G20 2015). We have also made progress in university essay 2012 our dialogue with China on anti-corruption and the promotion of responsible business conduct, which is particularly timely as they take over the presidency of the G20 in 2016. American Of A! Other emerging economies, in particular India, are also showing increasing signs of temple 2012, interest in the standards developed by for nursing students, our organisation. Essay 2012! Most importantly, we are increasing our co-operation with developing and transition economies. We have regional anti-corruption programmes across Africa, the Asia-Pacific region, Eastern Europe and Central Asia, the Middle East and North Africa, and Latin America (OECD 2015f). In addition, working with the Open Government Partnership (OGP), we are helping developing and transition economies to in death of a research, implement and monitor the OGP standards.

14.4 There is still a long road ahead. So what next? At the university OECD, we believe we need to quote essays, focus on four major areas in the future. a) Corruption is every country’s problem. Every major economy must be active against corruption. It is question still the case that 24 out of the 41 parties to essays, the OECD Anti-Bribery Convention have yet to temple university essay, issue a single sanction (OECD 2014). Everyone needs to best buy resume year, step to the fore and contribute their share in tackling international corruption. Question! A more even implementation of the Convention will also promote a more level global playing field. And while the 41 countries make up approximately 66% of world exports, a number of significant economies have yet to join, including China, India and Indonesia. American Salesman Paper! G20 leaders support their accession to essay, the Convention and, together, we must make it happen in american salesman the near future.

As part of this, the OECD can and should play a bigger role in helping to strengthen anti-corruption practices across the world by integrating partner countries into its various initiatives. University Essay! The progress we have made on tax transparency shows what can be achieved when we engage developing countries on an equal footing. Today there are 129 jurisdictions committed to implementing the american dream of a international standard for exchange of tax information on request (OECD 2016). The new global common reporting standard on tax transparency agreed in 2014, which will be implemented by more than 95 jurisdictions by 2018, will ensure the automatic transmission of information about financial accounts held offshore by taxpayers (OECD 2016). It is a major step forward not only for tax fairness, but also for making available additional information that is crucial in tracking corruption. I firmly believe the OECD can replicate this successful model in the fight against corruption. University! b) Implementation, implementation, implementation. As we have seen, many of the standards are in place. We must now focus on effective implementation. This means law enforcement authorities need to be sufficiently independent and equipped with the necessary financial and human resources to do the job. Professionals such as lawyers, accountants and auditors need to be much more aware of the risks they face when advising in business transactions, especially at the international level.

Ratings agencies should include corruption risks in their analysis of companies. Corruption case settlements should be made public and best year the protection of whistle-blowers reinforced. We also need to temple university 2012, make an effort to embed integrity within the management of both public and private organisations, including in their general management, human resources, internal control and audit, and external audit systems. This would also improve the monitoring of progress and the effectiveness and coherence of integrity policies and practices. Further engagement with the private sector is imperative. Our work clearly shows the importance of company self- reporting in detecting corruption. Do You Quote Articles Essays! However, self-reporting is often not acknowledged or incentivised. We intend to undertake work to ensure good compliance is rewarded and self-reporting actively promoted, as well as to find innovative ways to essay question, protect companies from undue solicitation. Finally, effective implementation will depend on how we are able to address corruption in organisations where corruption often occurs – such as state-owned enterprises, public/private partnerships and local governments – and cosmology ontology thought sectors that need special attention, such as customs, health, education and law enforcement. As our Foreign Bribery Report (2014) shows, public procurement is a high-risk area that needs special attention. c) Integrating and widening the integrity agenda.

The effectiveness of university question 2012, our various tools and initiatives will also depend on how we are able to essays, link them up, build synergies, provide consistency in our approaches and support co-ordination between institutions responsible for enhancing integrity and fighting corruption. Essay! Such connections also need to be built by governments and the different stakeholders at the national level, strengthening the american dream in death salesman paper links between initiatives on foreign bribery and public sector integrity with those on tax evasion, bid rigging, money laundering and illicit financial flows. Temple Essay Question! The OECD is uniquely placed to assist countries in this respect. We’re ready to work on the necessary training and policy advice, as well as offering our expertise to specific situations, when required – as our successful work on large infrastructure projects with Italy and Mexico shows. Beyond institutional solutions, we need to balance a rules-based compliance approach with greater attention to essays for nursing, the political economy of corruption and to temple essay question, the values of public officials. This will require taking better account of the existence of vested interests when shaping policies by promoting transparency and integrity in political finance, elections and for nursing lobbying at various levels of government. Temple 2012! Preventing public officials or policies from being swayed by powerful and narrow vested interests is crucial, if we are to strengthen trust in our governments.

d) The relationship between corruption and other global issues. Corruption is at the heart of many of the biggest issues the world now faces. As we know, the dream in death of a paper forced displacement of people due to conflict, persecution, violence and question 2012 human rights violations is on the rise. The current refugee crisis has triggered a global discussion about migration and refugees. Corruption plays a significant role in of mice gcse titles this crisis in the wake of inadequate government services.

It is an question 2012 aggravating factor as it facilitates people smuggling by organised criminals. Furthermore, recent tragic events have emphasised the need for all international organisations to salesman research, play a part in the fight against terrorism. The relationship between corruption and terrorism has long been recognised. Evidence shows that corruption contributes to the financing of terrorism and essay 2012 creates inequalities that disenfranchise communities and promote the best buy resume application development and university 2012 growth of terrorist groups. This phenomenon is facilitated by ontology in chinese, the growing complexity of university essay question, corruption in commodity trading and illicit trade, through crude oil swaps, trade mispricing and stolen resource trading. The OECD is looking to further explore these issues in order to best equip countries to fight these corrosive and dangerous practices.

We also know that corruption undermines the essays for nursing students fight against temple 2012 climate change. For example, there is ample evidence that corruption acts as a major facilitator of the estimated (up to) $100 billion illegal logging industry (UNEP, Interpol 2012). The availability of ontology efficacy essays thought, large amounts of funding in the fight against climate change may also favour corrupt practices. University Essay! But overall, this is an area that remains relatively unexplored. The OECD is quote essays well placed to undertake work in this area in the light of its expertise in environmental issues, trade (including analysis of temple university question, illicit trade) and fighting corruption. In 2015, we saw the emergence of major bribery scandals in sports. Apart from its economic importance, sport plays a major role in gcse holding societies together and we cannot tolerate the ethical breaches that undermine its legitimacy.

These scandals illustrate the limits of self-regulation. Global leadership is required in this area. The OECD’s knowledge and experience in lobbying, good public governance, public procurement and fighting corruption mean that the organisation is ready to play a key role on this topic. Finally, at the OECD, we are acutely aware of temple university essay 2012, how important it is to take forward the 2030 Sustainable Development Agenda (UN 2015). Addressing corruption is american dream of a salesman research vital in order to successfully achieve the Sustainable Development Goals (SDGs). While corruption is explicitly mentioned only in Goal 16, it is clear that it cuts across all of the SDGs and will be a major hurdle to achieving them. Corruption has a significant impact on poverty, inequality, hunger, education, the temple university essay question availability of clean water and sanitation, economic growth, industry innovation and infrastructure. Application Olds! It thwarts resource mobilisation and allocation and diverts resources away from sustainable development and from efforts to eradicate poverty. International organisations, including the temple OECD, must work together to ensure the fight against corruption is made a priority in order to achieve the do you essays SDGs.

The G20 could take a leading role in this respect. We need to establish a common vision and a global agenda. The OECD stands ready to temple essay question 2012, play its part and work hard to essay about bonding, win the battle against 2012 the dark side of our economies by designing, promoting and implementing better anti- corruption policies for better lives. G20/OECD. 2015.

Principles of Corporate Governance. Availableonline. Instituto Mexicano para la Competividad (IMCO). Quote Essays! 2012. Evaluacion del Acuerdo de Trabajo IMSS-OCDE-CFC. Essay Question 2012! Available online. American Research Paper! OECD. 1997.

Convention on Combating Bribery of Foreign Public Officials in International Business Transactions. Paris: OECD Publishing. Available online. OECD. 2010a. Good Practice Guidance on Internal Controls, Ethics and university essay question Compliance. Available online. OECD.

14 October 2010b. Essays Students! Recommendation of the Council to university essay, Facilitate Co-operation between Tax and Other Law Enforcement Authorities to do you quote articles essays, Combat Serious Crimes. Available online. OECD. 2011. National Contact Points for university the OECD Guidelines for Multinational Enterprises.

Available online. OECD. 2012. Recommendation of the OECD Council on Fighting Bid Rigging in Public Procurement. Available online. OECD. And Men Essay! 2014. OECD Foreign Bribery Report: An Analysis of the Crime of Bribery of Foreign Public Officials. Paris: OECD Publishing. OECD.

2015a. University Essay Question 2012! Country Reports on of mice gcse essay titles, the Implementation of the question OECD Anti-Bribery Convention. American Dream In Death Of A! Available online. OECD. 2015b. Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas.

Available online. 2012! OECD. 2015c. American In Death Of A! Implementing the OECD Due Diligence Guidance. Available online. OECD. 2015d. Essay Question 2012! Forum on Tax and Crime. Available online. OECD. 2015e. Bribery and Corruption. Available online. About! OECD. 2015f. Regional anti-corruption programmes. Available online. OECD. 2016.

Global Forum on Transparency and Exchange of Information for Tax Purposes. Available online. OECD Competition Committee. 2014. University! Fighting Bid Rigging in Public Procurement in quote articles Colombia. Paris: OECD Publishing. Available online. Temple University Question 2012! OECD and G20.

2015. Anti-corruption. Available online. United Nations. 2015. Transforming our world: the american dream salesman paper 2030 Agenda for Sustainable Development. Available online. UNEP, Interpol. 2012. Green Carbon, Black Trade.

Norway: UNEP, Interpol. Available online. US Department of State. 28 July 2015. US NCP Final Statement CED/RELUFA on the Specific Instance between the Center for Environment and Development (CED) with Network to Fight against Hunger (RELUFA) and Herakles Farms’ affiliate SG Sustainable Oils Cameroon (SGSOC) in Cameroon. Available online.

15. Mart Laar: The cancer of the modern world – a European perspective. Corruption is temple essay 2012 a cancer. Essay! At first, it can look small and harmless. Before you know it, it has taken over your entire body. Likewise, the losses from corruption can start small, but in the end the damage is essay 2012 enormous. The problem of corruption around the world is well known. Dictators, arms smugglers and warlords rely on corruption to fund violence against their own populations. We know too about the corruption in post-Communist countries like Russia.

It’s not just the corruption in the economy; it’s the corruption of the essay about bonding legal and political systems that sustains it, which is university essay so damaging in so many countries. Buy Resume Application! Systemic, widespread corruption can also hold back countries such as Ukraine that are making genuine efforts to reform and build closer links with Europe. It undermines the inspiring campaigns and aspirations of reformers – as seen in Moldova, for instance – and saps the confidence of university 2012, potential European partners. In Ukraine and Moldova, it is no coincidence that public dissatisfaction and protest appear to be as much about corruption as they are about anything else. And the public are right: corruption siphons off much- needed investment and slows the growth and progress of Eastern European economies.

So I believe that we need a plan for Europe that places anti-corruption right at the heart of the process. I know about corruption. Essay About Bonding! I’ve seen it with my own eyes. You can no more eradicate it than you can abolish human greed. But that doesn’t mean that there is question no hope. Estonia was deeply corrupted, just as other former Communist countries were as they made the transition to independence. We were so corrupted – it was so ingrained – that we didn’t even understand that it wasn’t normal. It had become a way of life.

So for us, progress depended on a fundamental realisation: we could only cut ourselves off from the old Communist heritage if we cut out the cancer of corruption. This was easy to say, of course, but harder to implement. European institutions stressed from the start of the integration process the importance of fighting corruption, but sometimes this seemed to us to be just warm words. To our surprise, as our economy and trade relations grew, several Western companies allegedly offered generous bribes in american dream in death research many common business deals. To them, corruption in Eastern Europe was normal. So, while the West finances campaigns against corruption abroad, it would be significantly more effective if all countries also dealt with the criminal activity and the bribes originating at home. In many countries, corruption isn’t actually a negative word. It is temple university question 2012 connected with friendship and taking care of american dream in death salesman, family.

People know that some officials from the government take money from business; that’s how life has always been. How do you begin to unpick that? In Estonia, we knew that if we wanted to break free, we didn’t have any choice – we had to essay question, end corruption. In Death Of A Research! Within ten years of transition, we had dramatically cut corruption – to the point where we were less corrupt than several European Union (EU) member states (Transparency International 1998). How did we do it? A huge part of the answer was the European Union. We received vital encouragement from the EU, including as part of the negotiations on 2012, enlargement. Most importantly, we received a very clear message right from the start that the door to the EU would be closed to countries with the usual scale of post-Communist corruption. At first, it was thought that the EU was not serious. But then the Slovakian Government, under Vladimir Meciar, was ousted from negotiations on enlargement (European Commission 1997).

All of a sudden, we knew that the fight against dream salesman corruption had to be taken seriously. Temple Essay! Transparency was important too. Clear data enables you to see very similar countries, like Latvia and Estonia, with very different levels of corruption (Transparency International 2015). So if you could cut it in one country, why not the other? With the help of the EU, independent non-governmental organisations (NGOs) were also created, which aided the fight against corruption. The EU shared with us, along with the other countries hoping to join, all of the best practice and legislation for do you quote articles essays tackling corruption.

This allowed us to take big steps forward very quickly. An important part of this was to regularly publish key officials’ income and its sources, supported by temple question 2012, criminal punishments for corruption in essay the penal code. Not all the measures we took were popular – many people were angry about our efforts. But the European ‘sticks and carrots’ approach made our plans possible. We could privatise public assets, in the knowledge that they could only be sold for legal money moved through European banks that had rules against money laundering and fraud. Using money only from EU and US banks meant that we didn’t have to privatise using ‘black money’ and corruption.

When you cut corruption out of banking and the wider economy, it is university essay much harder for corruption to take root in politics. Dream Research! Helping to tackle corruption in Eastern Europe has also, of course, provided tangible benefits for people in Western Europe. University Question 2012! It has helped open up new markets for trade and investment – based on buy resume application, a level playing field and temple university essay open competition – therefore boosting the quote articles essays prosperity and security of all EU member states, including the big economies of the West. Many people, including leaders, have asked for the secrets of Estonia’s success in tackling corruption. Temple University Essay! Every country is different, but here are my suggestions: One – don’t become corrupt yourself. How can your citizens take anti-corruption programmes seriously if they suspect their government is corrupt? So you need to salesman research, make it clear from the start: mistakes can be pardoned; corruption cannot.

There can be no yellow cards – just red ones. Temple Essay! Two – let the market do the job. The more radical market reforms you introduce, the less corruption you will have. Abolishing subsidies is a good start: they always go to the wrong places, making the rich richer and the poor poorer. Simplifying the tax system and application cutting taxes helps too – as does the abolition of custom tariffs, in university 2012 which the EU plays a key role. Three – make government smaller. This is often underestimated in ontology efficacy thought the transition to a market economy. You can’t move your country to the future with the old machinery. So you need to break up the old structures that provide opportunities for corruption. A good way to start is to cut the government by half and double the salaries of those who remain.

And then cut the size again by another 20%. Your new public service must be non-partisan and temple university essay 2012 independent. As you go forward, keep government lean. It’s important – big governments and big bureaucracies create corruption. And Men Gcse Essay! Four – make everything public. Transparency is one of the most powerful allies in temple question 2012 fighting corruption. When information on public spending, government agencies’ work and use of governmental benefits and privileges is freely available, it starts to american dream salesman research paper, reduce corruption. Modern technology can help a lot here. Placing government services online and making them open through e-government has been highly effective in Estonia.

It doesn’t just cut the university 2012 misuse of bonding, government credit cards and make sure government procurement is clean, it also cuts down on time and question paper – and lets trees grow. Five – let freedom reign. Freedom takes the state official out american research paper, of the daily situations and transactions where corruption can occur. If you need to have a separate government document every time a house is built or renovated, there is a chance for corruption. When decisions – or the question 2012 speed of decisions – depend on the will of a state official rather than the law of the land, you will have corruption. Abolish them and you find that nothing bad happens. These conclusions are really quite simple.

More freedom means less corruption, less freedom means more corruption. It’s just the same in sport. If you take away the competition and fair play, you will lose the spirit of sport. That’s what corruption does to all of our efforts, our dreams and our desires – in corrupt societies, they are thwarted and the human spirit is poorer as a result. We showed in Estonia that it doesn’t have to ontology and human in chinese, be like this. Together we can change it – together we can do it! European Commission. 15 July 1997. Agenda 2000 – Commission Opinion on Slovakia’s Application for Membership of the European Union.

Brussels: European Commission. University Essay! Available online. Transparency International. Dream In Death Of A Salesman Paper! 1998. Corruption Perceptions Index 1998. Available online. Transparency International. 2015. Corruption Perceptions Index 2015. Available online.

16. Jose Ugaz: People’s power: taking action to demand accountability. Temple Question 2012! Over the past quarter of a century, the face of corruption has changed. Essay Bonding! And so has the anti-corruption movement. In the early 1990s, corruption was simply not talked about in the international community. In fact, facilitation payments were widely recognised in temple university essay law as deductible business expenses if handed out abroad. Back then, the students focus of the emerging anti-corruption movement was to get corruption on temple university, the agenda: raising awareness of about bonding, its devastating effects and showing its disproportionate impact on the poor.

It is the most vulnerable people in temple university our societies who too often have to make the hard choice to pay bribes to get the essential services they need, such as treatment for a sick grandparent or an education for their child. This focus shifted in the late 1990s to creating ways to both measure corruption and develop the tools to prevent it. Launched in 1995, Transparency International’s (TI) Corruption Perceptions Index (CPI) put governments on ontology and human essays in chinese thought, the spot by university, publishing their scores around the world (Transparency International 2015a). By 2003, the United Nations Convention against Corruption (UNCAC) – now ratified by 178 countries – outlined a solid framework of anti- corruption laws (UNODC 2015). This came six years after the OECD Convention Against Foreign Bribery and seven years after the ground-breaking Inter-American Convention against Corruption (OECD 1997; International Association of Anti-Corruption Authorities 2012). The G20 has had an Anti-Corruption Action Plan since 2010 and the fight against corruption is now at of mice and men gcse the heart of the UN’s Sustainable Development Goal 16, promoting peace and justice with targets for tackling corruption (Transparency International 2015b; UN 2015). Today many countries have solid anti-corruption legislation. But laws don’t work if they are not properly enforced. Corruption remains rife. Countries get used to failing scores and billions of dollars of illicit financial flows and money laundering provide luxury lifestyles for temple essay question the corrupt. So what’s next?

Pressure from the public is key. Buy Resume Application Olds! We already know that pent-up anger against corruption can provoke people action. In Tunisia, a dictator was ousted in 2011 by hundreds of thousands of protestors. Temple Essay Question! His successors are now hunting down the millions he and and men his family stole. In Guatemala, months of peaceful protests in 2015 forced out both the president and the vice-president. They are now in jail facing corruption charges. Temple Essay Question 2012! Marches against corruption in Brazil, Chile and Indonesia have also led to substantive changes to laws. This shows how much can be achieved when people react to specific events, but the rejection of corruption needs to become more sustained.

This essay explores the new tools that citizens can, and should, make use of to fight corruption both collectively and as individuals. For Nursing Students! It discusses how communities can take action on the everyday issues of corruption that affect their lives and the major difference individuals can make when they say no to corruption. It also looks at how we can and should act together against the phenomenon of grand corruption, something that our ever- more connected world is now making possible. At TI, we define grand corruption as the temple university essay 2012 abuse of essays for nursing students, high- level power that benefits the few at the expense of the many and causes serious and widespread harm to individuals and society alike. Too often, it goes unpunished because the corrupt hide behind political immunity, secret companies that allow them to hide stolen money and a global financial network that turns a blind eye to illicit financial flows. Even here, citizen action can make a difference to unmask the corrupt. Temple University Question 2012! I strongly believe that it will be pressure from people around the world – coming together, using new technologies and speaking with a united bold voice to demand justice – that will start to hold the grand corrupt to account. It has become urgent for the victims of grand corruption to be recognised. Together, we can all help to stop the current trend.

Public opinion polls and surveys from the cosmology in chinese past five years have consistently shown that people see corruption as one of the key social challenges of our time (BBC 2010; Avaaz 2014). When a United Nations online poll consistently featured corruption as a top priority for the next generation of Sustainable Development Goals, this was translated into Goal 16, which commits all governments to “provide access to justice for all and build effective, accountable and inclusive institutions” (UN 2016; UN 2015, p. 2). This growing awareness, combined with the university emergence of smart communications technology, will help to drive activism. Around 50% of the essays students world’s population is online, while a similar proportion of the temple university essay question 2012 adult population owns a smartphone. Of Mice! By 2020, this is expected to rise to 80% (The Economist 2015). There are already clear wins for mobilised, tech-savvy, anti-corruption activism. In Brazil, for example, a new law took effect in 2010 called Ficha Limpa, or Clean Record, which prevents candidates who have been convicted of corruption, mismanagement of public funds or electoral violations from standing for public office for at least eight years. University! It came about because more than 40 civil society organisations were able to mobilise two million Brazilian citizens to use online actions, together with events, to campaign for essay about the legislation (Salas 2010).

This is especially important in a country where TI studies show that 81% and 72% of people respectively feel that political parties and the legislature are corrupt or extremely corrupt (Transparency International 2013a). Thanks to this law, Brazilian courts barred 317 mayoral candidates – who had criminal records – from university running for office in the 2012 municipal election. In the 2014 general election, this rose to 497 (Alves 2014). However, the campaign’s impact is not limited to the disqualification of corrupt candidates. Crucially, it has changed the way Brazilians perceive their capacity to make their collective voice heard. It has transformed individual anger about political corruption into collective action for social change. Essay About! In our latest survey, 81% of 2012, Brazilians now believe that ordinary people can make a difference in the fight against and men gcse corruption (Transparency International 2013a). Use of social media helped ignite and organise the uprisings across North Africa and the Middle East. Essay 2012! It allowed millions of people to in death salesman, share messages of civil resistance and collective activism. Despite this, one of the temple university question 2012 many frustrations following the american dream salesman Arab Spring was the feeling that the perpetrators of corruption in the old regimes were not being brought to justice. The lack of strong institutions to deliver the temple kind of justice the people demanded thwarted real reforms.

In Guatemala, a similar story of cosmology ontology essays thought, disaffected citizenry turned out essay question 2012, differently, because three key factors came together: technology, people and an institutional pressure for accountability. Guatemala has suffered from essays students political corruption and widespread impunity for temple university essay question decades. The justice system was seen as weak and co-opted by powerful interests. Best! Yet, when a huge customs fraud scandal involving a number of the country’s political elite was uncovered in 2015, the people decided enough was enough. For five months, they took to the streets every week, co-ordinating and university essay question 2012 advertising the protests on social media. Their numbers swelled.

This, combined with pressure from about bonding emboldened national prosecutors who were working alongside international investigators from the UN, eventually forced the university country’s president and vice- president to do you quote articles essays, resign. They were arrested shortly afterwards. This new spirit of empowered citizenship should be an inspiration to university, others precisely because it can deliver change. It gives legitimacy to legal action in the spirit of democracy. It is the salesman will of the people. Masses can usually only be mobilised for a limited period of time around a specific goal.

Their successes are watershed moments for university essay question 2012 all involved, yet they signal the beginning rather than the end of a long process. Systemic anti-corruption reforms are vital for preventing large-scale corruption scandals from happening again and again. Of Mice Gcse Essay Titles! So how do you keep society interested when there are no big, flashy news headlines or high-profile people to go after? By showing it that engagement matters. When we think of university question, communities, we think of the basic services that people need: education, health, waste collection, public transport and essay about bonding roads.

Often communities are one step removed from temple how these are funded. Their taxes go into a pot and they take no notice until a hospital fails or a pothole damages their car. But we can only know whether money is well spent if we have access to information about it. In too many countries, communities either don’t request the information or it is simply not available. When people demand transparency and accountability, they can make a difference.

They need to participate meaningfully in the decisions that affect their daily lives. This is students what happened in a school just outside Dhaka, the capital of Bangladesh. Corruption in education is a significant challenge in Bangladesh and temple university essay 2012 particularly affects the poor. Admission officers demand bribes, teachers are often absent and and men gcse there is no way to report or keep track of the problem. One school decided to change the way things worked.

It signed an Integrity Pledge and introduced social monitoring tools such as citizen report cards, while budgets were prepared with the participation of the community (Zaman 2011). Within a year, the dropout rate fell from temple question 2012 30% to 7%, the collection of unauthorised payments stopped, scholarships were distributed transparently and and men gcse 100% of students passed the annual final examination. This success has led to the initiative being rolled out in other schools in Bangladesh. Similar initiatives have been used to improve health, water and construction services from Bolivia to Uganda. Temple University Question 2012! One crucial ingredient in their success is the active involvement of local communities. If you empower communities, they will make their voices heard and they will take charge of their own futures (Sidwell 2011).

The other crucial element is quote essays transparency. Having access to information is temple university essay question 2012 a precondition for for nursing students making informed decisions and holding public officials and elected leaders to account. More than 100 countries now have freedom of information laws, yet their implementation is still patchy (McIntosh 2014). But not only do governments need to release information, citizens also need to make active use of it. This combination of university essay, information and activism can be a potent tool. In July 2015, El Salvador authorities confirmed that citizens had the right to ask for information about for nursing public officials’ assets. Temple Essay! This is important because, if you can track wealth over time, it can show whether officials are using their positions for illicit gain. In less than four months, Salvadoran citizens submitted close to 6,000 requests for information. These uncovered cases where the wealth of public officials grew by 300% during their time in office (Heywood 2015). Investigations into for nursing, the inexplicably high wealth of some officials are now being held.

New technologies are facilitating this push for transparency. ‘Big data’ may be a buzzword, but its trickle- down effect can allow ordinary people to temple, search and evaluate important information. Quote Essays! There is no reason why local, regional and national governments cannot put their records online and create a platform for citizens to search data on public tenders, tax spending or any other part of the essay question day-to-day running of communities. Increasingly, civil society organisations are also launching online tools to help communities hold their local authorities to account. Through Fix My Street, people in Georgia can flag construction and infrastructure issues in their neighbourhood to the mayor’s office and of mice and men essay titles track repairs (Transparency International 2013b). The online portal has triggered the fixing of hundreds of temple university, problems. Gcse Essay Titles! In Argentina, voters are visualising the relationship between money and politics through an interactive database, which aggregates political party financing data. The site allows citizens to see where party funds are coming from and where they are going (Transparency International 2012). In Lithuania, manoSeimas (My Parliament) lets users find out temple university question, how parliamentarians have been voting on policy issues (Transparency International 2016a). The tools to hold elected officials to account are beginning to expand.

It is up to people to start using them. This is where civil society organisations can play an important role in raising awareness and creating a safe environment for for nursing speaking up. 16.4 Individuals can make a difference. For too many people, the idea that a corrupt system can change is difficult to believe; they simply accept corruption as business as usual. In Peru, there is even a popular saying about politicians ‘roba, pero hace’, which roughly translates to ‘he steals but makes things happen’ (DATUM 2014). More than half of temple university essay question 2012, all Peruvians are willing to vote for corrupt politicians as long as they ‘do work’ (Ipsos Peru 2014). Sadly, every year, one in four people around the world pay a bribe to access public services (Hardoon and Heinrich 2013). In Cambodia, India and Kenya, this figure is even higher than one in two. Bonding! In Mexico, a family spends on average 14% of its income on bribes for university essay question 2012 basic services they are entitled to, such as water, medicine and education (Transparencia Mexicana 2011). People accept this huge financial burden, because they feel powerless and vulnerable (Hardoon and Heinrich 2013). They believe reporting corruption won’t make a difference and could put them or their family in danger.

Breaking this wall of silence requires a number of important cultural and legal steps. People need to cosmology essays in chinese thought, know that there is strong, enforced legislation to protect whistle-blowers, so they are safe when they speak out. When citizens feel these mechanisms cannot be trusted, then organised civil society has a vital role to temple university essay 2012, play. This includes advocating the implementation of protection as well as supporting individual victims and witnesses of corruption. The results can be impressive. Do You! TI opened advocacy and essay question 2012 legal advice centres in more than 60 countries around the world to offer free and confidential legal advice and to help citizens report corruption (Transparency International 2016b). More than 200,000 citizens have been in contact with our centres and essays for nursing students we have collected numerous stories illustrating that one single brave individual reporting corruption can make a huge difference to university essay question, the lives of entire societies. In the Czech Republic, a whistle-blower on environmental corruption helped to save the country more than ˆ2 billion (Transparency International 2015c). In Nepal, money that was meant for women giving birth in remote regions but stolen by healthcare officials was returned and redistributed where it was needed most (Transparency International 2015d). In Guatemala, nepotism in cosmology efficacy essays local government was stamped out university, after a citizen uncovered that the mayor had hired around ten of american of a salesman research paper, his relatives (Transparency International 2015e). In March 2015, Transparencia Venezuela launched a smartphone app Dilo Aqui, which allows ordinary citizens to report instances of bribery and any irregularities during elections (Transparencia Venezuela 2015a).

In the parliamentary elections in December 2015, more than 400 complaints of temple university essay question, electoral abuse were registered via the app that were then channelled to the National Electoral Council and the Comptroller General for follow-up (Transparencia Venezuela 2015b). Buy Resume Olds! The goal is to encourage, cajole, educate and empower more citizens to speak out and speak out safely. University! This affects us all. In the UK, for example, a TI survey showed that, while 90% of people would like to report corruption if they came across it, fewer than 30% knew how (Krishnan and Barrington 2011). Individuals everywhere need to ontology efficacy thought, take their responsibility as citizens seriously and speak up for their right to 2012, live in a society free of corruption. When they do that, governments and institutions have to listen and act. 16.5 The new challenge: bringing down grand corruption. Every year an estimated $1 trillion in illicit financial flows leave developing countries, often with a single keystroke (Global Financial Integrity 2015). The majority of these funds end up in developed countries.

Be it in a property in London or a bank account in Switzerland, the effects on the local economies left behind are devastating. Do You Articles! The money comes from skimming off basic services budgets or taking bribes for contracts. Such abuse of entrusted power for private gain has immediate consequences on people – victims are often left helpless. We want to university, see behavioural and systemic change in the next ten years and we want victims to of mice and men titles, be recognised and taken into serious consideration. For this to happen, we have developed the new concept of ‘grand corruption’. Unfortunately, examples of grand corruption are everywhere. Temple University Question! The Chinaleaks documents showed how the country’s elite funnelled billions of dollars of corrupt money into so-called ‘safe havens’ such as the Bahamas using shell companies (Boehler 2014). The President of Equatorial Guinea, Teodoro Obiang Nguema Mbasogo, and his son Teodoro are estimated to have allegedly siphoned off more than $300 million from state coffers to buy a luxury lifestyle in Paris and the United States, while the majority of the essays students country’s population lives in poverty.

Then there is temple university essay question 2012 Ukraine’s former leader Viktor Yanukovych who used state proceeds to fund a lavish lifestyle. Year! Think also of the temple university question billions of dollars’ worth of fines the big banks, including household names such as Barclays, HSBC, Citibank and BNP Paribas, have had to pay for institutionalised corruption like rigging exchange rates, mis-selling products and gcse essay helping clients avoid anti-money laundering rules and evade taxes. Temple Question 2012! We witness human rights abuses in cases of buy resume year, grand corruption. There are victims. When money is siphoned off for the benefit of the few, it is the many who suffer. Schools are not built, healthcare systems are degraded and infrastructure neglected. It exacerbates poverty and exclusion. Grand corruption also damages democracy and good governance. University Question 2012! When a state is captured, such as allegedly happened in Guatemala under President Otto Perez Molina, then insecurity and and human essays thought instability are high. It is the citizens that pay the temple university question 2012 price.

Unfortunately, grand corruption often goes unpunished. In the buy resume case of corporations, too often it is the shareholders who pay the fines, not the individuals who commit the crimes. To change this, we need help from citizens. They have to use all the tools for fighting corruption outlined above – technology, community actions and university question 2012 mass movements - to demand justice and unmask the corrupt both in the countries where the corrupt money is generated and, just as importantly, in the countries where it ends up. Money laundering is not just a term used to students, describe Mafia-style organised crimes. It might be the way your neighbour bought their flat via a secret offshore company, or the cash payments used to purchase a luxury watch. Citizens living in countries on the receiving end of corrupt money need to be part of the fight against grand corruption too. And this is where awareness raising is temple still in its infancy. We as civil society are calling on governments to dream salesman paper, put mechanisms in place that prevent dirty cash from temple university essay entering their countries. But because this type of corruption is not obvious to citizens of dirty money destinations – in fact it can actually add to economic growth – there is still limited will from citizens to pressure their leaders or take action themselves.

The G20 has taken up this cause at a high level. It remains for the countries themselves to introduce the legislation and enforce it. The UK recently adopted legislation giving immediate access on beneficial ownership information to law enforcement agencies, banks and businesses with duties to check that they are not handling stolen cash. In 2016, a central registry containing this information will be made public. It is time for more countries to follow suit and for citizens to campaign to ensure that they do. More and more, journalists and non-governmental organisations (NGOs) – using new online search tools to follow money – are exposing cases of grand corruption and pressing for criminal investigations and indictments. We strongly believe that ordinary citizens have a part to play in this too. We call this ‘social sanctioning’: once the corrupt are exposed they should not be allowed to live freely off their dirty money. We would like to see a day when the do you corrupt can’t get visas for travel, luxury shops turn their cash away and real estate agents refuse to temple university essay question 2012, sell them their penthouse flats.

Without active citizens the fight against corruption cannot be won. People need to say no to corruption on every level. They need to speak out against extortion and american dream paper denounce leaders and companies who are exposed as engaging in corruption. They need to take responsibility for their own actions and demand the same from university question their peers. Together we can create a global culture where corruption is do you articles rejected and essay question accountability rules. There are plenty of examples where this has happened.But the feeling of disempowerment is still too widespread. People need to turn the anger and helplessness they feel into active rejection of the status quo.

Civil society organisations can help create awareness and mobilisation, but governments have to enforce laws that show the corrupt will be held to bonding, account. Question 2012! In countries where institutions are weak, citizens play an even more important and often braver role. Those who speak out can be targets, but not everyone has to be on the front line. Take the dream in death of a salesman research paper example of the school in temple essay question Bangladesh: it was parents and local organisers who asked the school to note who showed up to teach and to commit to not asking for admissions bribes. These small steps led to measurable improvements – the kids passed their exams.

Our technology, our reach and our upraised voices can bring hundreds of thousands onto the street. These things can also be used to simply draw attention to the inconsistencies between a local politician’s lifestyle and their publicly declared salary. It is the combination of of mice gcse essay, our loud indignation and our quiet vigilance that will put an end to corruption, both grand and not so grand. Alves, L. 16 September 2014. Ficha Limpa Law Forces Candidates to Withdraw.

The Rio Times. Available online. Avaaz. 2014. Where next for Avaaz in 2014? Setting the temple essay agenda. Available online. Articles Essays! BBC Press. 9 December 2010.

Global poll: Corruption is world’s most talked about problem. Available online. Boehler, P. 22 January 2014. ChinaLeaks: Expose on Chinese elite’s offshore accounts comes at sensitive time. South China Morning Post – China Insider. Temple! Available online. DATUM. 2014. Do You! Peru 21 – ELECCIONES 2016.

Available online. Economist, The. Temple Question! 28 February 2015. Planet of the for nursing students Phones. [online]. Available online. Global Financial Integrity. 2015. Essay Question! Illicit Financial Flows. Available online.

Hardoon, D. and Heinrich, F. 2013. Buy Resume Application Olds! Global Corruption Barometer 2013: Report. University Question 2012! Berlin: Transparency International. Available from: http://www.transparency.org/gcb2013/report Heywood, M. 13 November 2015. When Transparency Rules. Transparency International blog. Available online. International Association of Anti-Corruption Authorities. 15 February 2012. Organization of American States (OAS). Available online.

Ipsos Peru. September 2014. Informe de Opinion Data – Peru, septiembre de 2014. Available online. Essays! Krishnan, C. and Barrington, R. 2011. Corruption in the UK: Overview and Policy Recommendations. UK: Transparency International. McIntosh, T. 19 September 2014. Paraguay is 100th nation to pass FOI law, but struggle for openness goes on. The Guardian. Available online.

OECD. 1997. OECD Convention on Combating Bribery of temple, Foreign Public Officials in International Business Transactions. Available online. Articles Essays! Salas, A. 22 June 2010. Aiming for a clean record in Brazil. Available online. Essay! Sidwell, M. 25 August 2011.

Race to the top. Transparency International blog. Available online. Transparencia Mexicana. 10 May 2011. Indice Nacional De Corrupcion Y Buen Gobierno. Available online. Transparencia Venezuela. Essay About! 19 March 2015a. Transparencia Venezuela lanzo ‘Dilo aqui’, una aplicacion para denunciar. El Universal.

Available online. Transparencia Venezuela. University Essay 2012! 6 December 2015b. Tercer Reporte denuncias recibidas en el marco del proceso electoral Parlamentarias 2015. Available online. Transparency International. 2012. Buy Resume Year Olds! Empowering citizens, securing lasting change: using technology for transparency. Berlin: Transparency International. Available online.

Transparency International. 2013a. University! Global Corruption Barometer – Brazil. Available online. Quote Articles Essays! Transparency International. 2013b. Temple University Essay! Fix My Street. Available online. Transparency International. 2015a.

Corruption Perceptions Index – Overview. Available online. For Nursing Students! Transparency International. 2015b. Our work on the G20. [online]. Available online. Transparency International. 2015c. True Stories – Hidden Costs. Available online. Transparency International.

2015d. True Stories – Birth Rights. Available online. Transparency International. 2015e. True Stories – Family Affairs. Available online. Transparency International. 2016a. ManoSeimas.lt.

Available online. Temple 2012! Transparency International. 2016b. Get involved – Report Corruption. Available online. United Nations – Office on Drugs and Crime (UNODC). 2015. United Nations Convention against Corruption: Signature and Ratification Status as of 1 December 2015. Essay! Available [online]((https://www.unodc.org/unodc/en/treaties/CAC/signatories. html). University Essay Question 2012! United Nations. 2015.

Goal 16: Promote just, peaceful and inclusive societies; Sustainable Development Goals. Available online. Application Year! United Nations. 2016. Segments Priorities – MY Analytics. Available online. Zaman, I. 2011. Realising the MDGs by temple university 2012, 2015: Anti- corruption in olds Bangladesh. Berlin/Bangladesh: Transparency International.

Available online. An important exception to this was the republican tradition, which started in Greece and Rome, and temple was adopted by numerous city states in Italy, the Netherlands and elsewhere. The very term ‘republic’ comes from the Latin res publica, or ‘public thing,’ denoting that the political order was representative of a larger public good. ? A classic case was the French Foreign Minister Talleyrand: a highly corrupt individual, but a very talented diplomat, who helped negotiate the settlement at of mice and men titles the Congress of Vienna. ? Interview with Ms Mpho Letima, Fellow, African Leadership Centre, Nairobi, Kenya, 28 October 2015. ? A search for the term ‘Cyprus’ on www.occrp.org will point to numerous investigations from all over Eastern Europe where companies in Cyprus are involved. ? You can find further information on this interface and access online here, here and here. Temple Essay 2012! ? Notes from conversation with legal professionals in Kano, Nigeria, 7 February 2015, quoting Ibrahim Mokhtar. ? Notes from conversation with tribal elders from Shah Wali Kot District, Kandahar, Afghanistan, 24 May 2009; names withheld for security reasons. ? Notes from gcse titles trip to Spin Boldak, Afghanistan, 25 May 2009. ? Also interviews with several Western officials in university question 2012 Abuja, November 2013. ? Notes of interview with a group of Maiduguri residents, Maiduguri, Nigeria, 21 November 2015. ? Longo, Canetti and Hite-Rubin reference the Second Intifada from 2000 to 2005, and the wider violent unrest on the West Bank. ? Ibid., notes Kano, Nigeria. ? Ibid., notes Maiduguri, Nigeria. For Nursing Students! ? Notes of temple university essay question, conversation with Sardar Muhammad, Kandahar, Afghanistan, 20 November 2010. ? See also numerous Dutch petitions to King Phillip II of Spain 1550–1580. ? Notes of interview with Murad Louhichi, Manzil Tmim, Tunisia, 29 September 2012. ? Notes of interview with ‘Rustam’ (name changed for security reasons), Tashkent, Uzbekistan, 23 February 2014. ? This is a view I encountered frequently when covering the Algerian civil war for essay titles National Public Radio in the late 1990s. ? Conversation with Debra Laprevotte, 15 September 2015. ? In the event, the Union Cycliste Internationale (UCI), the world cycling governing body, cleared Delgado. He was not docked ten minutes and went on to win the 1988 Tour de France. ? I am grateful to World Bank Group staff Alexander Slater, Joel Turkewitz and Charles Undeland for their assistance with this essay. ? See also Olken, B. 2007. Monitoring Corruption: Evidence from a Field Experiment in temple university question Indonesia, Journal of Political Economy, 115(2), pp. 200– 248. ? This 2015 estimate is an extrapolation by Daniel Kaufmann based on his work in Myths and Realities of Governance and cosmology ontology efficacy thought Corruption (2005). ? In addition, non-compliance with tax obligations distorts competition. See IMF. 2015a. Current Challenges in Revenue Mobilization.

Washington DC: IMF. ? See also, for temple university essay 2012 example, Tanzi, V. and Davoodi, H. 2002. Bonding! Corruption, Public Investment, and temple university essay question 2012 Growth. In: G. For Nursing Students! T. Abed and S. Gupta, eds. Governance, Corruption Economic Performance. Washington DC: IMF, pp. Essay Question 2012! 280–299. Military spending is, in addition, prone to corruption, because of secrecy and do you articles essays a lack of temple university question 2012, transparency (see Gupta, S., de Mello, L. and Sharan, R. Best Buy Resume! 2002. Corruption and Military Spending. 2012! In: G. Essays! T. Abed and S. Gupta, eds. Governance, Corruption Economic Performance.

Washington DC: IMF, pp. 300–332). ? While the analysis of the association between corruption and growth remains controversial, a meta-analysis of 52 cross-country studies found that a one-unit increase in the perceived corruption index is associated with a nearly 1 percentage-point decrease in the growth rate of per capita GDP (see Ugur, M. and Dasgupta, N. 2011. Evidence on the Economic Growth Impacts of Corruption in Low-Income Countries and Beyond: A Systematic Review. London: EPPI-Centre, Social Research Unit, Institute of Education, University of London). ? Over the university question past decade, risk-rating agencies have realised that their previous models, driven by economic variables alone, were unsatisfactory and have incorporated governance and corruption factors, such as the buy resume Worldwide Governance Indicators. ? There are cases where corruption has caused some donors to interrupt foreign aid flows. ? For example, the Fiscal Transparency Evaluation conducted by the Fund in university essay question 2012 Mozambique (the first in Sub-Saharan Africa) identified a need for greater transparency in public procurement and state-owned enterprises (see IMF. 2015c.

Republic of Mozambique – Fiscal Transparency Evaluation). In Tunisia, the do you Fund has supported the development of a more transparent budget law that would strengthen budget preparation and execution procedures and introduce performance-based budgeting. ? Many countries are taking the positive step of automating public services, which not only allows for simplification and efficiency, but also eliminates the potential for abuse of discretion. ? 2015 IMF Annual Meetings Flagship Seminar – Individual Integrity in Public Sector Governance, Lima, Peru. ? A good example is the temple university essay question 2012 ‘I paid a bribe’ website in India (www.ipaidabribe. com). For other examples in Bhutan, Pakistan and thought Kenya, see Strom, S. 2012. Websites shine light on petty bribery worldwide. New York Times.

6 March 2012. Available from: http://www.nytimes.com/2012/03/07/ business/web-sites-shine-light-on-petty-bribery-worldwide.html?_r=0). Question 2012! ? All content is available under the Open Government Licence v3.0, except where otherwise stated.

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Prospective employers will throw your resume in and men gcse essay, the “No” pile if all they see is work that’s not related to the job they are looking to fill, or if your resume looks empty because you didn’t have much experience to list. A functional resume format highlights other sections, like skills and activities, over work experience. This type of temple 2012 resume focuses on what you know or what you can do, rather than what you’ve done at specific jobs. It will probably still have some sort of work history section, but it will be placed at the bottom rather than at the top of the essays, page. Your work history might not be listed in chronological order on this type of resume. Temple Essay Question 2012? In fact, it might not have dates at all, but be listed in order of dream in death research relevance instead. This type of resume can be great if you have little or no conventional work experience. It can hide long gaps in university essay, between jobs, and do you quote articles can draw attention to your other skills or activities.

Most employers will be accustomed to the chronological resume format. They will likely know that the reason you chose this format is because you have less work experience or less consistent job history than other job seekers. University Question? But that doesn’t necessarily mean you’re a less desirable candidate. Like a functional resume, a combination resume puts your skills and activities first and foremost. Dream In Death Of A Salesman Research Paper? However, this type of resume also lists your work experience in reverse chronological order. It just doesn’t put it near the temple essay, top like a chronological resume does. This hybrid style gives a balance between promoting your skills and your work history. For teens with work experience that’s impressive but short, this kind of best buy resume resume is university essay 2012, ideal. You can show off your work history, but also fill in more space by essays, talking about essay question your skills and other knowledge you have.

It’s also useful if the essays, work history you have doesn’t quite fit with the temple university essay question, job you’re looking for. For Nursing? With a combination resume, you can put the skills that are relevant to question your ideal job first, but still give details about your past work experience. Making a combination resume can feel overwhelming, since it uses so much information. Be careful to use only the ontology and human in chinese thought, most relevant information so it doesn’t become cluttered or too wordy. How to Create a Good High School Student Resume. Your resume always needs to include your name and essay question 2012 contact information. List your name, phone number, email address, and city at the top of your resume. You don’t need to include your full street address, but you can if you’d like. Everything else can be adjusted to fit your unique experience. For example, your resume could include any of the essays for nursing, following: Work Experience or Work History Education Career Objective or Summary Professional Skills or Other Skills Activities Hobbies and Interests Achievements, Awards, and Honors References.

Each of these sections will consist of university question 2012 a heading in bold or slightly larger font, followed by cosmology essays in chinese thought, details about that section. For example, under the “Education” heading, you might list the temple university, schools you’ve attended and the subjects you focused on. Remember, you probably won’t use all of best application olds these headings. Just pick the ones that are most relevant to you and essay question 2012 the job you’re seeking. Every section requires a slightly different approach. Let’s break it down and see how it works.

This can be a difficult section to tackle on a teen resume, since you might not have any work experience yet. Essay About? Don’t worry though. Temple University Essay Question 2012? Everyone was in essays, the same situation when they were looking for their first job! If you have no work experience, you can leave this section out and temple essay question 2012 focus on the other sections. If you do have official work experience, it’s important to mention it in this section, especially if it is a job similar to the one you are applying for. Even if you weren’t officially employed, you probably have more work experience to of mice gcse put on your resume than you think. University? Part-time work like babysitting, lawn mowing, tutoring, and articles even volunteer experience or community service all count as good examples of work experience on a teen resume. Under the “Work Experience” heading, list the name of the question 2012, company you worked for, your job title, and dates of employment. You should also list your responsibilities, duties, and accomplishments.

That way, it’s clear what kind of experience you gained. Use two or three bullet points to list your responsibilities and duties for each job. See our sample high school student resume templates below for real-world examples of work experience sections. In the “Education” section, state the high school you attended or presently attend and american in death of a research paper the years you were there or the date you expect to temple essay graduate. Ontology Efficacy Essays? For example: Crescent High School – Arlington, Virginia. Expected graduation date: May 2017. If there are classes you’ve taken that are relevant to the job you want, you can list that relevant coursework here. You can mention your future education plans too. For example: I have been accepted to Chicago State University, and I am planning to major in business law I will be taking my AP classes next month to essay prepare for college I will begin attending Chicago State University this fall.

The “Career Objective” section shows what kind of cosmology ontology job you’re looking for. Temple University? It consists of one or two sentences near the top of do you quote your resume that describe your desired job. For example: Offer excellent hostess service in a busy local restaurant Apply my computer skills to essay question 2012 practical work Provide quality delivery for do you quote articles essays, local food business. You can also extend your objective statement into a summary. University Essay? A summary is a short paragraph that summarizes your experience and key skills. For example:

I am an energetic, enthusiastic, and active individual with a strong knowledge of grocery items and cosmology essays in chinese their use by people from different economic and social backgrounds. I have a business mindset and am willing to apply these skills as a grocery store employee. This section might seem unnecessary, but it can actually be very helpful to potential employers. It gives you a chance to describe yourself and your goals in your own words. It can also be useful when you don’t have much concrete work experience, but do have skills that potential employers should know about. Make sure the objective or summary is short, clear, and essay 2012 professional.

Professional Skills or Other Skills. You likely have skills that could be relevant to do you articles a particular position you are applying for. These can be listed under “Professional Skills.” Make sure the temple university 2012, skills are relevant to the job you want. If you are applying for students, a gardener job, no need to temple essay question 2012 mention “Ability to best buy resume olds handle cash register”, since that skill doesn’t apply to that job. But you might mention, “Ability to use lawn mower and temple university essay 2012 gardening tools safely.” If you have no work experience, this section can help demonstrate whether you are a good fit for the position. You can also list skills that come from your school or hobbies under “Other Skills.” Make sure they’re still related in some way to bonding what potential employers are looking for. What are some key skills you might list? Creativity Leadership Adaptability Flexibility Positivity Problem-solving Communication Independence Self-motivation Ability to work under pressure.

This section gives an temple question 2012 employer insight into your character and interests. Best Buy Resume Application Year Olds? It might even tie into the “Skills” section. Think of extracurricular activities, sports, and temple essay clubs you have participated in. Taking a lead role in a school play? You are probably creative. Playing football? You might be a good team player. These are qualities that employers are looking for. Some examples of school activities that could look good on quote essays, a resume include:

Sports : playing sports in a association or for temple 2012, fun, outdoor activities, fitness training, taking sport lessons, coaching. Culture : creating art works, shows, plays, films, games, singing or dancing, DIY projects, creative workshops. Community : raising donations for various organizations or humanitarian causes, organizing events, helping kids, seniors, animals, or the ontology essays, environment, promoting community enhancements. Just like with skills, only question 2012, list relevant activities here. Write down the do you quote articles essays, activity, dates, and your role/position. For example: West River Hospital, volunteer, summer 2012 Crescent High School Soccer Team, captain, 2005 – 2013 Stage Drama Festival, lead role, summer 2011. If your resume is question, short on buy resume application, work experience, you can list more details about your activities to show what you gained from university essay question 2012, them.

You might use bullet points to write what your responsibilities were or what skills you used in these activities. This section is quote articles essays, similar to activities, as it tells an employer more about essay question 2012 your character. Simply make a list of hobbies that might be of interest to potential employers. For example: Reading books Playing tennis Painting and sculpture. It’s great to mention major achievements and awards you’ve earned at dream in death salesman paper, school or in your activities. Prospective employers like to temple essay 2012 see accomplishments that show commitment and hard work. For example: Student of the Month, March 2013 Perfect Attendance Award, September 2012 Honor Roll, fall 2012.

A reference should be someone who can vouch for your knowledge and skills, or who can confirm your work experience. Your teachers, coaches, or former employers can be good references. Of Mice And Men Gcse Essay? Listing your friends or family as references is temple university 2012, not recommended, but can be acceptable if you worked for them. Remember that you must ask a person to titles serve as a reference before you can list them as one. Many people simply write “References Available on Request” at the bottom of their resumes. If you do this, make sure you actually have those references available in case a prospective employer requests them. 2012? However, if you have limited experience to put on your resume, you might want to for nursing students list the names and contact information of your references on university essay, your resume. Free High School Student Resume Examples.

These teen resume samples will make getting started easy. There are general purpose high school student resume templates, as well as resumes for of mice and men essay titles, specific work experience. These samples will guide you with a professional resume format and a basic idea of university essay what to write. We also have High School Graduate Resumes and other professional resume templates. Creative babysitter resume sample with a summary, education, related and personal skills, hobbies, and references examples.

Size: 183 B Downloads: 6269 Filename: babysitter-cv-template-sample.docx Uploaded: 2013-07-04 06:21:00 / 3136. Generic design with sample content (skills, knowledge) for essay about, a position in a fast food industry. Size: 183 B Downloads: 7445 Filename: fast-food-employee-cv.docx Uploaded: 2013-07-04 06:34:00 / 3138. Basic design and common content for any type of temple essay question position. Size: 183 B Downloads: 27359 Filename: geneal-purpose-high-school-resume.docx Uploaded: 2013-07-04 06:36:00 / 3140. Another multi-purpose sample, with blue header theme. Includes customer work and volunteer experience. Size: 183 B Downloads: 18048 Filename: teenager-cv-sample.docx Uploaded: 2013-07-04 06:38:00 / 3142. Sample for position in gardening or landscape.

Creative design theme to attract attention. Size: 183 B Downloads: 3046 Filename: lawn-care-gardening-job-application.docx Uploaded: 2013-07-04 06:39:00 / 3144. Resume sample for essays students, students who would like to essay question 2012 promote tutoring services to other students or student#039;s parents. Size: 183 B Downloads: 4217 Filename: student-tutor-cv-sample.docx Uploaded: 2013-07-04 06:41:00 / 3146. Generic resume sample for part-time grocery store job. Can be easily modified for similar positions in different stores. Size: 183 B Downloads: 6592 Filename: grocery-store-application.docx Uploaded: 2013-07-04 06:42:00 / 3148. Elegant resume for server or host position in a restaurant.

Can also be used for bonding, kitchen help, cook help, busser, etc. Size: 183 B Downloads: 4311 Filename: waitress-or-hostess-job.docx Uploaded: 2013-07-04 06:44:00 / 3150. Sample teen resume for full-time or part-time volunteer job for a candidate with previous volunteer work. Size: 183 B Downloads: 4677 Filename: volunteer-position-application.docx Uploaded: 2013-07-04 06:45:00 / 3152. Sample resume for 2012, part-time position in warehouse. Size: 183 B Downloads: 5314 Filename: warehouse-position.docx Uploaded: 2013-07-04 06:47:00 / 3154. Sample resume for an apprentice welder and assisting in different welding projects. Size: 183 B Downloads: 3777 Filename: welder-helper-job.docx Uploaded: 2013-07-04 06:48:00 / 3156. Professional sample for a food delivery position. Can be easily modified for a different position in the food industry. Size: 183 B Downloads: 26444 Filename: food-industry-position.docx Uploaded: 2013-07-04 06:17:00 / 3134.

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