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Öffentliche Bauaufträge sind ein großes Geschäft. Das öffentliche Beschaffungswesen macht in Form von Aufträgen, die vom Straßenbau bis zur Einrichtung von Hightech-Kommunikationsinfrastrukturen reichen, in den OECD-Ländern durchschnittlich 15% des BIP aus – in Nicht-OECD-Ländern ist der Anteil noch erheblich höher – und spielt im internationalen Handel mit Waren und Dienstleistungen eine große Rolle. Auf Grund der hohen Auftragsvolumen bewerben sich Tausende von potenziellen Lieferanten um den Zuschlag bei öffentlichen Ausschreibungen. Ohne Gegenmaßnahmen kann eine Kultur der Korruption entstehen und das finanzielle wie auch das politische Wohlergehen eines Staats sabotieren.Der zunehmend komplexe Charakter der Bestechungsstrukturen wirft die Frage auf, wie sich Korruptionshandlungen im öffentlichen Auftragswesen feststellen lassen. Der vorliegende Bericht beschreibt, wie in den verschiedenen Stadien öffentlicher Vergabeverfahren Bestechungshandlungen begangen werden, in welchem Zusammenhang die Bestechung im öffentlichen Auftragswesen zu anderen Straftaten, wie Betrug und Geldwäsche, steht und wie sich derartige Straftaten verhindern und sanktionieren lassen. Es werden zehn Fallbeispiele angeführt. Der Bericht wirft ein neues Licht auf die undurchsichtigen Mechanismen und Strukturen der Bestechung im öffentlichen Beschaffungswesen und bietet Insiderwissen, das Regierungen und internationale Organisationen zur Verbesserung ihrer Korruptionsbekämpfungsmaßnahmen nutzen können.
Bribery -- Prevention. --- Bribery. --- Electronic books. -- local. --- Government purchasing -- Corrupt practices. --- Bribery --- Government purchasing --- Prevention. --- Corrupt practices.
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This study focuses on the identification and quantification of the proceeds of active bribery in international business transactions. Public and private organisations alike have long recognised that bribery of public officials is harmful to good governance, economic development and competitive conditions. Confiscation and recovery of the proceeds derived from foreign bribery are key elements in the international framework to fight corruption of public officials. Chapter 1 introduces the international legal framework for the treatment of the proceeds of active bribery and catalogues the legal remedies available in various jurisdictions, and how these remedies may interact. Chapter 2 defines five principal types of proceeds of active bribery and analyzes how they may be quantified. Each system is illustrated by examples from countries using such methods, as well as commentary on some practical challenges linked to the calculation of proceeds. Chapter 3 offers a compilation of case summaries to illustrate the principles covered in the preceding chapters.
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This Handbook is designed to raise the awareness of tax examiners and auditors of issues concerning bribery and other forms of corruption. It provides guidance on how to recognise indicators of possible bribery or corruption in the course of regular tax examinations and audits.
Bribery -- History. --- Bribery -- Prevention. --- Corruption -- Prevention. --- Economic development -- Corrupt practices -- Prevention. --- Social Welfare & Social Work --- Social Sciences --- Criminology, Penology & Juvenile Delinquency --- Bribery. --- Tax consultants. --- Tax accountants --- Tax advisors --- Accountants --- Consultants --- Lawyers --- Representation in administrative proceedings --- Taxation --- White collar crimes
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Qui dit contrats de travaux publics dit souvent réalisations et budgets d’envergure. Les marchés publics représentent en moyenne 15 % du PIB dans les pays de l’OCDE. Étant donné la complexité des méthodes de corruption dans les marchés mondialisés, le problème est de repérer la corruption dans les marchés publics. S'appuyant sur les contributions de magistrats, d'enquêteurs spécialisés et d'experts en matière d'achats publics, ce rapport répond à trois grandes questions: comment les infractions de corruption sont commises aux différentes étapes de la passation des marchés publics; comment la corruption est à mettre en relation avec d’autres infractions telles que la fraude ou le blanchiment; et enfin comment prévenir et sanctionner de telles infractions. Les motivations et comportements des différents acteurs de la corruption sont également mis en lumière. Dix études de cas sont présentées.
Bribery -- Prevention. --- Bribery. --- Electronic books. -- local. --- Government purchasing -- Corrupt policies. --- Government - General --- Law, Politics & Government --- Law, General & Comparative --- Political Institutions & Public Administration - General --- Bribery --- Government purchasing --- Prevention. --- Corrupt policies. --- Government procurement --- Procurement, Government --- Public procurement --- Public purchasing --- Purchasing --- White collar crimes
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Ce rapport essaie de quantifier, et de décrire la corruption transnationale sur la base des informations révélées dans les 427 affaires de corruption transnationale terminées depuis l’entrée en vigueur de la Convention de l’OCDE sur la lutte contre la corruption en 1999.
Bribery -- Prevention. --- Political corruption -- Prevention. --- Social Welfare & Social Work --- Social Sciences --- Criminology, Penology & Juvenile Delinquency --- Bribery --- Political corruption --- Prevention. --- Boss rule --- Corruption (in politics) --- Graft in politics --- Malversation --- Political scandals --- Politics, Practical --- Corrupt practices --- Corruption --- Misconduct in office --- White collar crimes
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Today, corruption has moved to the top of the global political agenda as its dramatic impact on economic development and its corrosive effect on political stability and democratic political institutions has become increasingly obvious. A whole arsenal of legal instruments to combat corruption has now been developed to improve ethical standards in the public sector, to end tax deductibility for bribes, to curtail money laundering, and to clean up public procurement practices. The private sector and civil society will continue to play a critical role in making these new rules a reality. This collection of papers provides the key elements needed to build and preserve corruption-free institutions, systems, and private enterprises.
Bribery -- Prevention. --- International trade -- Corrupt practices -- Prevention. --- Misconduct in office -- Prevention. --- Bribery --- Misconduct in office --- International trade --- Social Welfare & Social Work --- Social Sciences --- Criminology, Penology & Juvenile Delinquency --- Prevention --- Corrupt practices --- External trade --- Foreign commerce --- Foreign trade --- Global commerce --- Global trade --- Trade, International --- World trade --- Malfeasance in office --- Misfeasance in office --- Official misconduct --- Commerce --- International economic relations --- Non-traded goods --- Administrative responsibility --- White collar crimes --- Prevention. --- Corrupt practices.
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This glossary explains the key elements required to classify corruption as a criminal act, according to three major international conventions: (1) the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions; (2) the Council of Europe's Criminal Law Convention on Corruption; and (3) the United Nation's Convention against Corruption. The glossary examines and elaborates on the requirements of the conventions and explains how they can be effectively introduced into the national legislation. The glossary is also a practical tool for monitoring country compliance with the international anti-corruption conventions, as well as raising awareness of these conventions.--Publisher's description.
Bribery -- Prevention. --- Bribery. --- Corporations -- Corrupt practices. --- Corruption -- Prevention. --- Corruption. --- Criminal law -- Interpretation and construction. --- Corruption --- Bribery --- Criminal law --- International cooperation --- Law, Politics & Government --- Law, General & Comparative --- Criminal law. --- International cooperation. --- Cooperation, International --- Global governance --- Institutions, International --- Interdependence of nations --- International institutions --- World order --- Crime --- Crimes and misdemeanors --- Criminals --- Law, Criminal --- Penal codes --- Penal law --- Corrupt practices --- Law and legislation --- Legal status, laws, etc. --- Cooperation --- International relations --- International organization --- Pleas of the crown --- Public law --- Criminal justice, Administration of --- Criminal procedure --- White collar crimes --- Ethics
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