Reversed Proof as an Effort to Optimize the Handling of Corruption in Indonesia

Corruption occurs along with the development of the increasingly common era, which demands law enforcement and the legal justice system in Indonesia to make an effort in optimizing the handling of corruption by focusing on the evidence system. Singapore represents one of the countries that has implemented a reverse proof system. According to the Singapore 2019 Transparency International Corruption Perceptions Index (TI-CPI), the third position with the lowest level of corruption. Therefore Singapore's achievements will help to measure the efforts to optimize the handling and prevention of fraud in Indonesia. Through a literature study that compares the reversal proof system in the country of Singapore by using deductive logic to draw general matters for research results.

From bribes to international corruption: the Odebrecht case

Learning outcomes The contribution of the present case lies in the critical view that every business actor should exercise – be it general manager, middle management, supervisor or executive – when building a strong organizational culture in corrupt political environments. Case overview/synopsis The purpose of this case study is to explore the dilemma in which Marcelo Odebrecht, once CEO of Odebrecht, found/determined whether to continue with the business model established by the founders of Odebrecht or take a new path for the organization. After exploring the corrupt acts of Odebrecht and the scope of Operation Lava Jato, the reader can reflect on the importance of organizational culture (according to the three levels proposed by Schein) in the face of the emergence of corruption. By generating discussions about organizational culture, business ethics, political culture and corruption, the organizational culture of Odebrecht is problematized in relation to its real behavior. Complexity academic level Students of administration, business and international business undergraduates and graduates, as well as members of senior management in companies in the infrastructure sector. Also, given the plurality of possible readings, it is recommended that the case also be used in courses or specializations in organizational psychology, organizational sociology or organizational anthropology. Supplementary materials Teaching Notes are available for educators only. Please contact your library to gain login details or email [email protected] to request teaching notes. Subject code CSS 5: International Business.

Corruption in Nepal: An Analytical Study

Nepal is the 122 least corrupt nations out of 175 countries throughout the world according to the 2017 ‘Corruption Perceptions Index (CPI)’ reported by Transparency International. Corruption Rank in Nepal averaged 127.64 from 2004 until 2017 A.D., reaching an all time high of 154 in 2011 and a record low of 90 in 2004. Various cases of VAT fraud, massive irregularities in the distribution of relief materials of earthquake victims and the government’s failure to control the artificial increase of fuel and basic goods, prices after Madhesh agitation and crisis in Nepal-India trade relation has evidenced that corruption in Nepal has becoming systemic. However, no study is undertaken to estimate the magnitude of corruption. Therefore, along with the promulgation of the Federal Democratic Republic Constitution of Nepal 2015 AD, time has come to conduct a nationwide survey to estimate the magnitude of corruption in Nepalese economy and identify the measures to control it. This study has analyzed the historical trends of corruption and economic growth as well as conceptual and theoretical issues of corruption. Moreover this study tries to analyze the trend, extend and explore the determinants of corruption in Nepal. The causes of corruption are bad system of governance, bad incentives and weak civil society. The major determinants of corruption are economic growth, trade liberalization, inflation and Human Development index.

Germany

Germany is currently ranked among the top 12 in the Transparency International Corruption Perception Index. The country achieved this ranking through substantial efforts in the last decades in legislation, in society, and in the business sector. Today, the corporate compliance management systems of many major German corporations serve as a benchmark in the corporate world. But there is still a lot of work to do. Germany does not yet have a corporate criminal code that holds legal entities criminally liable for corruption-related offenses. German authorities still do not have a uniform and standardized procedure for acknowledging adequate compliance management systems as an affirmative defense or mitigating factor to decrease administrative fines. Although repeatedly requested by the OECD, Germany also still lacks an express and explicit law that grants specific protection to whistle-blowers from retaliation in the private sector, though many German corporations have already set up highly sophisticated whistle-blower systems. This chapter provides an overview on the most important statutory provisions and draft bills with regard to anti-corruption in Germany. Further, the chapter discusses how companies in Germany can take appropriate measures in order to navigate safely through the challenges of corruption-related liability in today’s competitive business environment.