Overview of Anti-Corruption Compliance Standards and Guidelines. Practical Tool
The proposed ‘Overview’ is a practical tool that should simplify the use of existing standards and guidelines for designing, implementing and evaluating anti-corruption compliance programmes. The Overview considers the principles, standards and recommendations from major international organizations and bodies, including UNODC, World Bank, OECD, ICC, ISO.
Besides of standards and guidelines on anti-corruption compliance, relevant provisions from the Financial Action Task Force’s (FATF’s) anti-money laundering/countering financing of terrorism standards and guidelines on identification of third parties, beneficial owners, politically exposed persons (PEPs), risk assessment, and suspicious transactions were taken into account.
The author presents the outcomes of academic research on anti-corruption legal framework in the Russian Federation conducted as a part of comparative study on anti-corruption legal framework in the BRICS countries. Special attention is paid to implementation of anti-corruption compliance in Russian organizations.
In this study, we analyse compliance for a large sample of European companies mandatorily applying International Financial Reporting Standards (IFRS). Focusing on disclosures required by IFRS 3 Business Combinations and International Accounting Standard 36 Impairment of Assets, we find substantial non-compliance. Compliance levels are determined jointly by company- and country-level variables, indicating that accounting traditions and other country-specific factors continue to play a role despite the use of common reporting standards under IFRS. At the company level, we identify the importance of goodwill positions, prior experience with IFRS, type of auditor, the existence of audit committees, the issuance of equity shares or bonds in the reporting period or in the subsequent period, ownership structure and the financial services industry as influential factors. At the country level, the strength of the enforcement system and the size of the national stock market are associated with compliance. Both factors not only directly influence compliance but also moderate and mediate some company-level factors. Finally, national culture in the form of the strength of national traditions (‘conservation’) also influences compliance, in combination with company-level factors.
In December 2012 Russia enacted important amendments to the Federal Law titled: “On combating corruption,” which came into force on January 1, 2013. This Law established obligations for all companies in the Russian Federation to have anti-corruption compliance policies and take measures to prevent corruption.
This paper analyzes opportunities of application of the self-determination theory to the compliant behavior and describes the process of development and validation scale for measuring compliance-related causality orientations in the normative sample. Experts’ appraisals demonstrated that in clinical settings controlled causality orientation could be divided into two subscales: controlled by doctors and controlled by others subscales. Empirical data (N=246 students) supports internal consistency (Cronbach's alpha .76-.79), test-retest reliability and factor validity of the scale. All the subscales correlate with general controlled orientation subscale as well as relevant subscales of General Causality Orientation Scale. Controlled by doctors and impersonal causality orientations were negatively related to health-related quality of life. Compliance-Related Causality Orientations Scale correlated with retrospective appraisals of last episode of somatic illness (subjective interference with other domains, fear of future complications, fear of more severe illness, subjective ability to follow chosen treatment. Although testing prospective validity of the scale is a challenge for future research, the scale could be useful to study motivational factors of compliant behavior both in the normative and clinical samples.
The scientific and practical guide «Anticorruption Ethics and Service Behavior» is devoted to the analysis of anti-corruption ethical norms developed by foreign and domestic legal doctrine and practice, as well as ways to enhance the impact of ethical standards on official (conduct) behavior of state and municipal employees, employees of state companies and corporations and other organizations. The authors of the scientific and practical manual proceeded from the hypothesis that ethical norms can complement the norms of law in resolving disputable behavioral and moral issues and collisions that arise in the current official activity. At the same time, the potential for the use of ethical regulators depends not only on the characteristics of the domestic legal system, but also on the problem aspects of the legal understanding and legal awareness of the addressees of ethical norms. In this regard, the scientific and practical manual contains proposals and recommendations to expand the impact of anti-corruption ethical standards on the official behavior of employees. For researchers, practicing lawyers, representatives of the business community, teachers, students and graduate students of law faculties and universities, as well as for all who are interested in the issues of combating corruption.
In his oft-cited work, Publics and Counterpublics, Michael Warner reflects on the tense relationship between public and private life. Modernity has given rise, he holds, to disconnections between our private and public selves, generating ‘a romantic longing for unity’ (Warner 2002, p. 25). The manifestation of unity may emerge in expressions of personal taste and emotion or gender and sexuality (a key focus of Warner’s). But it can also be more explicitly political in nature, as individual reflections on and reactions to political events generate collective, solidaristic responses (Jasper 1998). In this way, public manifestations of privately held beliefs seek to bring the public sphere into line, if only temporarily and provisionally, with the private. Such manifestations can be more or less routinized or transgressive, individual or collective, depending on the local contexts and causes of private discontent and their public forms.
In this conclusion we provide a summary of the chapters and consider the benefits of applying the protest publics’ conceptual lens to the waves of protest that have broken out across the world in recent years. More specifically, we focus on the features of protest publics that were outlined in the introductory theoretical chapter and the extent to which these features can be found in the different country cases presented in the volume and how they help to understand local sociopolitical contexts. In this volume we argue that protest publics are a new phenomenon, though one that is variably connected with existing forms of social activism, and it allows for new kinds of collective civic engagement: protest publics, even though loosely organized and in certain circumstances can provide only modest immediate political results, still can be perceived as a collective actor that is capable of bringing about social and political change. As protest publics are often fluid and dynamic, at least compared with other, more institutionalized social and political actors, it is important to examine and thematize the dimensions of this fluidity. Further, the application of the protest publics framework in different political regimes will have strengths or limitations depending on the different functions that protest publics perform, which also needs to be specified. Finally, as this volume urges a renewed focus on protest studies, we will conclude with some principle questions that can be pursued in future research.
The book is the result of an extensive research conducted by professors of five academic institutions from Brazil, Russia, India, China and South Africa - the BRICS countries. The purpose of this work is to analyze the anti-corruption and anti-money laundering legislation in each of these countries, showing the similarities and differencies in terms of domestic legal frames and the international guidelines.
The article is devoted to a particular form of freedom of assembly — the right to counter-demonstrate. The author underlines the value of this right as an element of democratic society, but also acknowledges the risk of violent actions among participants of opposing demonstrations. Due to this risk, the government may adopt adequate measures restricting the right to counter-demonstrate, certain types of which are analyzed in this paper.
Development of standards of international controllability is reviewed in the article. Institutional approach is applied to development of international legal regime of Energy Charter. Definition of controllability is connected to development of international standards of dispute settlement, which are described in the article in detail. In connection with controllability, Russian interest, defense of investment in European Union and ecological investment encouragement, is reviewed in the article.
мировое управление и управляемость, Мировая экономика, международное экономическое право, энергетическая хартия, International control and controllability, International economics, international economic law, Energy Charter
международное частное право; недвижимость; ; школа бартолистов; бартолисты; теория статутов; статуарная теория/