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As businesses continue to expand globally into new and emergingmarkets, bribery and corruption risks have increased exponentially.Bribery and Corruption offers a comprehensive look at thisgrowing problem, and at the Foreign Corrupt Practices Act (FCPA)and other international anti-bribery and corruption conventions.Presenting hypothetical examples of situations companies will face,along with practical solutions, the book offers detailed globalguidance on a region and country-specific basis. The FCPA prohibits US companies and their subsidiaries frombribing foreign officials, either directly or indirectly throughintermediaries, for the purpose of obtaining or retaining business.It also requires companies to keep accurate records of all businesstransactions and maintain an effective system of internalaccounting controls. Internationally, the Organization of EconomicCooperation and Development's (OECD's) anti-bribery convention hasbeen adopted by 38 countries and creates legally binding standardsrelated to bribery of foreign public officials. Written by renowned accounting fraud experts Richard A. Siberyand Brian P. Loughman, and providing an introduction and overviewof the Foreign Corrupt Practices Act (FCPA) and internationalbribery laws, Bribery and Corruption considers: How to conduct FCPA risk assessments and investigations How to consider FCPA specific financial controls How to implement an FCPA compliance program and how to measureFCPA compliance The risk of bribery and corruption continues to be an area ofconcern for companies around the world, but armed with Briberyand Corruption, it is easier than ever to understand thechallenges that exist and how to deal with them.
As businesses continue to expand globally into new and emergingmarkets, bribery and corruption risks have increased exponentially.Bribery and Corruption offers a comprehensive look at thisgrowing problem, and at the Foreign Corrupt Practices Act (FCPA)and other international anti-bribery and corruption conventions.Presenting hypothetical examples of situations companies will face,along with practical solutions, the book offers detailed globalguidance on a region and country-specific basis. The FCPA prohibits US companies and their subsidiaries frombribing foreign officials, either directly or indirectly throughintermediaries, for the purpose of obtaining or retaining business.It also requires companies to keep accurate records of all businesstransactions and maintain an effective system of internalaccounting controls. Internationally, the Organization of EconomicCooperation and Development's (OECD's) anti-bribery convention hasbeen adopted by 38 countries and creates legally binding standardsrelated to bribery of foreign public officials. Written by renowned accounting fraud experts Richard A. Siberyand Brian P. Loughman, and providing an introduction and overviewof the Foreign Corrupt Practices Act (FCPA) and internationalbribery laws, Bribery and Corruption considers: How to conduct FCPA risk assessments and investigations How to consider FCPA specific financial controls How to implement an FCPA compliance program and how to measureFCPA compliance The risk of bribery and corruption continues to be an area ofconcern for companies around the world, but armed with Briberyand Corruption, it is easier than ever to understand thechallenges that exist and how to deal with them.
As a political and social disease, public corruption costs governments and businesses around the world trillions of dollars every year. Government Anti-Corruption Strategies: A Cross-Cultural Perspective provides you with a better understanding of public corruption and governments’ anti-corruption practices. It outlines a general framework of anti-corruption strategies that governments undertake to effectively curb corrupt practices. Case studies of several countries illustrate how governments put anti-corruption strategies into practice. This book provides case studies of anti-corruption efforts in several countries, including China, India, South Korea, Nepal, and Central and Eastern European countries. It focuses on developing and transitional countries, where the depth and effects of corruption are especially severe. The cases highlight examples of failure as well as success so that the complexity of corruption issues and the reasons why corruption persists can be better understood. Most of the contributors to each chapter are native to the countries under discussion and provide an insider’s view and analysis. They expose some of the appalling depths to which corruption can go. In governments where accountability is generally weak, legal institutions are poorly developed, civil liberties and political competition are often restricted, and laws are frequently flouted, it is the people who ultimately suffer. Government Anti-Corruption Strategies: A Cross-Cultural Perspective represents an international effort to foster a better understanding of the issues surrounding corruption. This compelling collection of studies offers insights into real-life cases of corruption that help you equip yourself to stem corruption when it appears.
Traditionally, books on business ethics focus on CSR, companies’ relations with their stakeholders, and corporate citizenship. More recently, green credentials and sustainability have been added to that agenda. Unconventionally, this book argues that business ethics are basic to running business, not a separate subject. They are inherent to the governance and management of every organization, not an optional exercise in corporate citizenship. Business ethics concern behaviour in business and the behaviour of business. Decisions at every level in a company have ethical implications – strategically in the board room, managerially throughout the organization, and operationally in all of its activities. The use, and sometimes the abuse, of corporate power, the process of corporate governance, raises ethical issues. Business involves risk-taking, whether decisions are at the strategic, managerial, or operational level. Exposure to ethical risk needs to be part of every organization’s strategy formulation, policy making, and enterprise risk management. Designed to be read by both undergraduates and postgraduates, this book is a primer on ethics in business. It is also relevant to ethics courses that are now part of many legal, accountancy and other professional examinations. The book is not about moral philosophy, nor does it prescribe appropriate standards of behaviour or recommend economic, legal or political solutions. Rather it enables readers to recognize ethical issues in business, to respond appropriately, and to embed ethics in business processes. The book not only considers what business ethics are, and why they are important, but offers practical approaches on how to develop a successful corporate ethics culture.
What makes a policy work? What should policies attempt to do, and what ought they not do? These questions are at the heart of both policy-making and ethics. Philosophy, Ethics and Public Policy: An Introduction examines these questions and more. Andrew I. Cohen uses contemporary examples and controversies, mainly drawn from policy in a North American context, to illustrate important flashpoints in ethics and public policy, such as: public policy and globalization: sweatshops; medicine and the developing world; immigration marriage, family and education: same-sex marriage; women and the family; education and Intelligent Design justifying and responding to state coercion: torture; reparations and restorative justice the ethics of the body and commodification: the human organ trade, and factory farming of animals. Each chapter illustrates how ethics offers ways of prioritizing some policy alternatives and imagining new ones. Reflecting on various themes in globalization, markets, and privacy, the chapters are windows to enduring significant debates about what states may do to shape our behavior. Overall, the book will help readers understand how ethics can frame policymaking, while also suggesting that sometimes the best policy is no policy. Including annotated further reading, this is an excellent introduction to a fast-growing subject for students in Philosophy, Public Policy, and related disciplines.
Moskau nach dem Zerfall der Sowjetunion: Die Oligarchen sichern sich die Pfründe und machen ein Vermögen. Der Amerikaner Bill Browder nutzt die Gunst der Stunde und investiert in aufstrebende Unternehmen. Doch dann kommt er Putin und seiner Politik in die Quere: Er wird erpresst, verfolgt und bedroht. In einem Rechtsstaat kann man sich dagegen wehren. Aber nicht in einem Russland, wo Willkür und Tyrannei herrschen. Browders Anwalt Sergej Magnitski wird unter fadenscheinigen Vorwänden inhaftiert, gefoltert und schließlich im Gefängnis erschlagen. Aber Bill Browder gibt nicht auf. Als Menschenrechtsaktivist macht er international Druck auf Putin. Eine wahre Geschichte – packend geschrieben wie ein Thriller.
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