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Given the continuing debate on whether women are less corrupt than men, this study investigates the socio-political context in which men and women give bribes based on the seventh round of the Afrobarometer multi-country data set. We also seek to understand how a country's freedom status and gender equality level inform the extent to which women and men are likely to be involved in corruption. In doing so, the study focuses on the influence of gender status, the number of female legislators, gender equality, and political freedom on bribe-giving among men and women. Research results indicate that (1) women in Africa are less likely to pay bribes than men, controlling both macro-level and micro-level factors, (2) women are less likely than men to give bribes in countries with high gender equality, and (3) the tendency for women to give bribes is the lowest in politically free countries. However, the inclination of women's bribery reached the highest level among countries with partial political freedom. This study extends the theoretical and empirical understanding of the context within which women are more or less likely to give bribes, especially in the global South. [ABSTRACT FROM AUTHOR]

This article examines the perception and effectiveness of artificial intelligence (AI) as a tool to combat corruption in public organizations, assessing its potential to strengthen key dimensions such as data, technology, human resources, and organizational capabilities. Additionally, it proposes a framework for the ethical and efficient implementation of AI technologies within the public sector. The study employs a bibliometric analysis using VOSviewer, providing a comprehensive overview of research trends and identifying the main focus areas, as well as the interrelations between key concepts such as AI, corruption, ethics in decision-making, digital government, and interoperability. Furthermore, a quantitative survey-based instrument was applied to 87 graduates from government programs, structured around five dimensions: data, technology, basic resources, human skills, and intangible capabilities. The aggregated averages by dimension reveal the following results: Data (3.7), Ethics (3.6), Organizational Structure (2.8), Human Talent (2.5), Managerial Leadership (2.4), and Artificial Intelligence (1.9). Notably, 100% of respondents expressed the need to develop more AI-based tools to combat corruption, underscoring the importance of these technologies in enhancing transparency and administrative efficiency. The conclusions stress the necessity for the Colombian government to continue advancing technological initiatives, supported by robust legal and ethical frameworks at both national and territorial levels, and to prioritize the education and training of citizens and public officials on transparency and anti-corruption measures. This study contributes to the existing literature by providing empirical evidence on AI's potential to combat corruption and by offering practical recommendations for its ethical and effective implementation in the public sector. [ABSTRACT FROM AUTHOR]

There is a growing concern for having better tools to address corruption, so much so that since the 1990s various international instruments have been issued, urging States to strengthen their legislation. Although this phenomenon has traditionally been associated with the public sphere, the need to criminalize corrupt acts that take place in the private sphere is no longer questioned. Proof of this is the growing criminalization of corruption between private individuals. In this regard, one of the traditional expenses incurred by private companies is related to hospitality, such as gifts and travel aimed at promoting products or for the training of their employees and customers. However, the line that separates these expenses from improper practices that affect fair competition can be quite blurred since they could be used for bribery. Given the above, it is essential to have guiding criteria that allow one to act with clarity to prevent corrupt conduct. To this end, this paper examines the Foreign Corrupt Practices Act and the Bribery Act, since their regulations, as well as the recommendations issued by public agencies, both in the United States and the United Kingdom, provide important guiding principles that allow private companies to specify their compliance programs to have measures and procedures in place to prevent their hospitality expenses from being classified as corrupt. [ABSTRACT FROM AUTHOR]

This article examines many of the Taliban's prominent positions and dynamics in the Afghan state. The Taliban has had few explicit political goals. Instead, its policies have focused on reshaping Afghan society and re‐establishing the Islamic Emirate of Afghanistan. The Taliban conflicted with the Afghan Republic (2001−2021) and faced repeated administrative problems and opposition in realizing their minor political goals. They have re‐emerged in Afghanistan following the U.S. withdrawal. This article compares factors such as corruption, ethnicity, dictatorship, and politics between the Taliban and the Republic. It uses the fragile state framework to explain the continuation of the conflict in Afghanistan, analyzing historical discourse. This article primarily relies on survey data, focusing on the views of Afghan people concerning the Republic and the Taliban. [ABSTRACT FROM AUTHOR]

To date, research on the causes of homicides has been inconclusive, limited to specific regions or countries, and focused on a narrow range of variables. In order to expand the current literature, our objective is to identify variables that may have a significant impact on homicide rates at the regional and global levels. To achieve that goal, we utilise a panel regression model, to evaluate the effect of seven independent variables on homicide rates across four different regions in the period between 2012 and 2021. The study focuses on government effectiveness and corruption, alongside commonly used variables as inequality, unemployment, educational attainment, poverty, and urban population. Results show that the education level of a country is a significant factor that relates to global homicide rates, along with government effectiveness -a finding that holds particularly true for the Americas region- . In contrast, corruption, poverty, and unemployment have little overall impact globally and in most regions. This implies that enhancing education and institutional effectiveness may have a significant impact on reducing homicide rates. [ABSTRACT FROM AUTHOR]

Copyright of Tiempos Modernos is the property of Tiempos Modernos and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Desde una perspectiva política y sociocultural se formularán aquí algunas reflexiones a propósito de los secretarios de lenguas en las cortes habsbúrgicas de Madrid y Viena en su vinculación con los idiomas rectores de la dinastía durante el siglo XVII: el castellano y el alemán. En concreto se estudiarán los casos de Cristóbal Angelate de Cratzenbach y Johannes Walderode, individuos que mayor visibilidad e influencia gozaron desde dichos puestos durante gran parte de la centuria. Desde su rol como primer eslabón administrativo en la cadena comunicativa entre ambas cortes familiares, se analizarán tanto las aptitudes, idoneidad, desarrollo laboral y ascenso de estos secretarios como el influyente rol que jugaron en relación con conceptos como la lealtad, autonomía de actuación, espionaje, corrupción y oposición dentro de este particular contexto dinástico.

Este artículo jurídico examina la naturaleza de los medios corruptores en los delitos de corrupción de funcionarios, analizando la relevancia de su materialidad en delitos como el tráfico de influencias y el cohecho, donde su presencia resulta crucial como elemento configurador del tipo penal. Mediante el análisis de la Apelación N.° 7-2023, se cuestiona la interpretación de la Corte Suprema, que considera que los medios corruptores pueden ser de carácter inmaterial. Esta perspectiva implica incluir situaciones sentimentales como las relaciones amorosas, amicales o familiares, como escenarios corruptos, adelantando así la barrera punitiva dentro del iter criminis y complicando la distinción entre actos sociales y conductas ilícitas. Se presenta una postura mixta, basada en la doctrina italiana, que defiende la necesidad de materialidad de los medios corruptores, pero que admite casos en los que el medio corruptor nace como inmaterial, condicionado a que posteriormente, adquiriera una forma material. Este análisis arroja una luz sobre la complejidad de la interpretación de la normativa en casos de corrupción y subraya la urgencia de aclarar el alcance de los medios corruptores en la jurisprudencia y legislación vigente. De este modo, se busca una aplicación coherente y justa de la ley.

Pármeno ha sido estudiado por algunos académicos como la representación de un sirviente fiel que es eventualmente corrompido por Celestina. Esta idea está basada en la caracterización de Pármeno como un joven inexperto e ineducado, que aspira a ideales y valores que no le son propios y que, por tanto, está destinado a sucumbir frente a la alcahueta. Sin embargo, esas lecturas tienden a tomar las palabras de Celestina y otros personajes como definitivas, ignorando la información que el mismo Pármeno revela sobre su vida. Este artículo, en lugar de acercarse al personaje por lo que otros personajes dicen, toma la información que el mozo proporciona y estudia sus acciones en la obra para proponer una nueva lectura que nos dé una imagen más precisa y completa del personaje, la cual se aleja significativamente de lo que la crítica ha dicho hasta ahora.

La corrupción global genera desconfianza, distorsiona la competencia y obstaculiza el crecimiento económico. Actos como el soborno y el nepotismo benefician a quienes participan, limitando las oportunidades y desalentando la ética empresarial. En este sentido, esta investigación tuvo como objetivo profundizar la comprensión de la relación entre la corrupción y la inversión privada en el Perú. Metodológicamente, se trató de una revisión bibliográfica, de tipo narrativo, donde se utilizaron las bases de datos Scopus, Web of Science, Scielo y Dialnet para la búsqueda de documentos, utilizando las palabras clave "corrupción" e "inversión privada", sobre publicaciones entre 2010-2020. Las categorías fueron preestablecidas para el análisis documental, siendo estas: a) Impacto económico de la corrupción; b) Marco legal y medidas anticorrupción y c) Buenas prácticas y casos de éxito; El resultado más relevante sugiere que la corrupción genera desconfianza entre los inversionistas, limitando las oportunidades de negocios éticos y transparentes, desacelerando así el crecimiento económico y la innovación en el país. Las conclusiones destacan que la falta de confianza generada por la corrupción dificulta la toma de decisiones de inversión y reduce la disposición de los inversionistas a comprometer sus recursos en proyectos en el país.

Un brote infeccioso causado por el virus H3N7 que llega a la ciudad de Los Ángeles, California, procedente de Australia, es el desencadenante para una crisis que incluye actos de corrupción. Al igual que durante la pandemia de SARS CoV-2, Amenaza letal / Pandemic (2007) de Armand Mastroianni, muestra secuencias de falta de decisión política, micro y macro corrupción, así como una falta de responsabilidad social que ocasionan miles de muertes en pocas horas. La corrupción en la respuesta a una emergencia sanitaria es un problema grave que requiere atención urgente ya que puede socavar dramáticamente los esfuerzos de salud pública, exacerbar la desigualdad y erosionar la confianza en las instituciones. En este trabajo se realiza un breve análisis sobre la corrupción durante la epidemia por H3N7 abordando sus efectos sobre las actividades sanitarias, que recrudecen el impacto de la enfermedad y muestran la falta de compromiso social y moral de los ciudadanos. Asimismo, el sistema de salud se ve afectado por las decisiones políticas y los actos de corrupción reduciendo su capacidad de respuesta.

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Gestão & Tecnologia is the property of Revista Gestao & Tecnologia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Latin American countries have improved their positions in international prosperity rankings. However, the region faces challenges in its institutional designs, understood as the rules of the game: the high incidence of corruption and the existence of organized crime networks can threaten the prosperity of the countries in the region. This paper uses the Legatum Institute's Prosperity Index to develop a model of the performance of Latin American economies in terms of the inclusive society and open economy dimensions of said index. In addition, it simulates scenarios of state intervention in pillars such as security and governability. To do so, it uses system dynamics. The results reveal that prosperity is positively associated with institutional stability and that the implementation of state efficiency and security policies positively impacts the performance of economies. [ABSTRACT FROM AUTHOR]

This article analyses the relationship between the transparency of defense sector companies and the results obtained by defense sectors in various countries. To do so, the Defense Companies Index (DCI) and the Defense Sector Transparency Index (GDI), developed by Transparency International in 2020, are used. Through a quantitative methodology, which jointly analyses these indices, the aim is to understand both the contribution of private companies to the defense sector's transparency and the impact that the transparency of the defense sector has on companies in the industry. The results show a clear positive association in the case of public companies. In contrast, the association is not so evident in private companies, leading to the identification of four categories that reflect positive, neutral, or negative links between these companies and transparency in the defense sector. [ABSTRACT FROM AUTHOR]

Copyright of Estudios sobre el Mensaje Periodistico is the property of Universidad Complutense de Madrid and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Estudios sobre el Mensaje Periodistico is the property of Universidad Complutense de Madrid and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Canaria de Estudios Ingleses is the property of Universidad de La Laguna and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The relationship between police corruption and violence is well established in Latin America. Those with less power in poor communities often adapt their actions to serve their group interests in response to constraints placed on them by law enforcement. Using ethnographic and qualitative methods, we probe the effect of corrupt police behavior on the stigma of arrest and imprisonment by members of impoverished neighborhoods in Mexico City. Using an interpretive approach, we find that widespread corruption and police violence has indirectly mitigated the negative effects of the stigma or arrest and incarceration by what we term the repudiation of stigma. For the subjects in our study, the adjustment to pervasive corruption has led amelioration of the social stigma associated with arrest and incarceration among those with whom they share similar biographies of experience. More generally, repudiation of stigma highlights the ability of the marginalized to deflect the social consequences of being arrested and having a criminal record. [ABSTRACT FROM AUTHOR]

The new criminological reality that threatens and damages the legal object in the crime of illegal appointment justifies assessing the efficiency of the rule that punishes illegal appointments. Therefore, an analysis of the crime of illegal appointment will be made. Then, a rethinking of the legal good protected in this rule will be presented, followed by a reflection on some circumstances that corrupt being unprotected should be protected in Spanish society. Finally, conclusions will be presented. [ABSTRACT FROM AUTHOR]

Corruption in the education sector encompasses a variety of practices that undermine both the quality and equity of education globally. The purpose of this study was to examine corruption in the education sector and propose integrated strategies to improve the quality of education and prevent corrupt practices. Documentary information collected from reports from international organizations, ministries, universities and college departments was used. Quantitative and qualitative results were obtained with the interpretation approach, which allows us to understand the current situation of corruption and identify the most common types of crimes at the primary, secondary and higher education levels. Strategies were formulated to reduce corruption, close coverage gaps, reduce inequalities in the quality of education and improve access to education. It is concluded that educational corruption in Latin America is an obstacle to the development and quality of education and negatively affects education and growth. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Medicina y Cine / Journal of Medicine & Movies is the property of Ediciones Universidad de Salamanca and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

El impacto de la corrupción sobre las finanzas públicas es un tema crítico que afecta la estabilidad económica de los países. La corrupción disminuye los ingresos fiscales, redirige recursos hacia gastos improductivos y, en consecuencia, aumenta los niveles de deuda pública. El objetivo principal del estudio es evaluar de manera cuantitativa el impacto de la corrupción sobre los niveles de deuda pública en un panel de 135 países entre 2002 y 2020 e identificar los canales de transmisión. El modelo empírico se basa en un modelo de panel dinámico que utiliza el método de los momentos generalizados para abordar la endogeneidad, con variables explicativas relacionadas con la corrupción, gasto y desarrollo económico. Los resultados indican que la corrupción reduce los ingresos tributarios y redirige recursos hacia gastos improductivos, lo que incrementa la deuda pública. Además, se observa que el impacto es particularmente fuerte en países con abundantes recursos naturales. Se concluye que un aumento en la corrupción contribuye significativamente a la inestabilidad financiera y al endeudamiento público.

El artículo se centra en el problema de la modernización de la gestión pública en países de América Latina, mediante la integración del e-Gobierno en el sistema de atención a los ciudadanos, procurando una acción ética afirmativa, con elementos generadores del bienestar social. Para lograr tal fin, se examinan tres elementos considerados clave dentro los procesos de gestión institucional oficial: agilización de la burocracia, combate a la corrupción y la eficiencia en oferta de los servicios públicos, siendo estos puntos focales de encuentro para generar satisfacción de los demandantes. Por esta razón, el sistema de e-Gobierno propuesto debe enfrentar la transparencia de sistemas abiertos que interactúen con el ciudadano y permita la coparticipación de estos en el diseño de propuestas que conllevan a la solución de los problemas sociales. El método empleado es el hermeneútico-documental. Se concluye que el uso de tecnologías emergentes es necesario para cumplir con las demandas de la transformación social que, más allá de la implementación de sistemas de e-Gobierno, concilien las tendencias de la modernización en la gestión pública con intereses y valores políticos propios de la región latinoamericana.

El crimen organizado ha tenido una evolución constante, convirtiéndose en una de las mayores amenazas para la estabilidad política, económica y social a nivel global, donde el Perú no ha sido una excepción. Desde la década de los años ochenta, con la presencia de agrupaciones criminales como Sendero Luminoso y el Movimiento Revolucionario Túpac Amaru, se ha dado lugar a un proceso de debilitamiento del Estado y de fortalecimiento de la actividad delictiva, hecho que se ha extendido en el tiempo, llevando a la proliferación de bandas criminales clandestinas y otras de renombre transnacional. En este contexto, el Perú ha experimentado modificaciones e intensificaciones en las formas de conducción del crimen organizado, lo que ha socavado la confianza en las instituciones democráticas, ampliando las vulnerabilidades, suscitando problemáticas sociales de mayor envergadura. Por esta razón, el artículo tiene como propósito examinar las peculiaridades del crimen organizado en el Perú, centrándose en su estructura y de su capacidad de adaptación al entorno social. A través de una investigación cualitativa y de corte documental e interdisciplinar, se analizan las causas y consecuencias de este fenómeno para la nación. Finalmente, se concluye que es necesario el abordaje del crimen organizado desde sus cimientos, planteando estrategias para su erradicación permanente.

Reseña a: Adriana Romeiro, Ladrões da república. Corrupção, moral e cobiça no Brasil, séculos XVI a XVIII.

Se estudia el fenómeno de la corrupción desde el punto de vista antropológico con el objetivo de argumentar que una de las principales causas de la existencia de la corrupción en los diferentes ámbitos de la sociedad es el daño antropológico provocado por determinados sistemas económicos, políticos y sociales, utilizando como caso de estudio el de los totalitarismos. La degradación progresiva que va generando la corrupción se identifica como el daño antropológico y sus causas: la destrucción de la vida en la verdad, la ausencia de la inextricable relación entre verdad y libertad y la desvinculación entre el interés privado y el bien común, lo que constituye un caldo de cultivo para los diferentes tipos de corrupción.

Durante las últimas dos décadas, en España ha surgido un interés creciente por prevenir y combatir la corrupción, motivado por los graves efectos que ciertas conductas de gestores públicos y responsables políticos han tenido en las finanzas públicas, particularmente en los Ayuntamientos y, en menor medida, en las Diputaciones, Comunidades Autónomas y la Administración General del Estado. Como resultado de este cambio, se han creado diversos organismos destinados a combatir la corrupción en el ámbito público. Esta evolución ha dado lugar a un panorama variado de entidades, departamentos e instituciones, cuyo análisis de resultados y propuestas de mejora resulta fundamental para optimizar su funcionamiento en una administración descentralizada como es la española.

En el marco de la lucha contra la corrupción, se llevó a cabo esta investigación con el objetivo de implementar nuevas metodologías de control gubernamental en la contratación pública en Ecuador; a través del método de investigación basada en redes complejas. Se analizaron 19797 procesos contractuales; este contexto motivó la siguiente pregunta de investigación: ¿La metodología de redes complejas puede ayudar al control que realiza la Entidad Fiscalizadora Superior Ecuatoriana para mitigar los riesgos de corrupción derivados del ambiente de contratación pública? Los resultados muestran que, utilizando redes complejas y aplicando métricas de centralidad, es posible identificar actores (nodos) recurrentes en procesos de contratación pública (aristas) con mayor conectividad (grado). La relevancia de este estudio radica en que los resultados son inéditos, pues no existen estudios previos en los que se fiscalice la contratación pública con esta metodología que puede servir como punto de inicio de un hallazgo de auditoría.

El presente artículo trata de discernir si la percepción que tienen los periodistas españoles sobre cómo se recogen los escándalos de corrupción coincide con la forma en que estos son cubiertos realmente en los medios de comunicación nacionales. Para ello, se ha realizado una triangulación de dos técnicas de investigación: así, se llevó a cabo una encuesta a 391 periodistas, además de un análisis de contenido de 334 piezas periodísticas en cinco medios distintos de un caso paradigmático de escándalo de corrupción, el del rey emérito de España, Juan Carlos I. Los resultados muestran que la percepción de los periodistas sobre la cobertura de la corrupción en general y la cobertura que realmente se hizo en dicho caso específico coinciden únicamente en dos de los aspectos medidos: la polarización que existe en torno al caso y la individualización del escándalo en la figura del principal acusado, sobre el cual se puso gran atención como responsable de los hechos. Por el contrario, sí se aprecian discrepancias entre ambas técnicas en el grado de contextualización de los escándalos, el sensacionalismo, así como en el interés por la vida privada del acusado. De este modo, se puede observar que la percepción que tienen los periodistas españoles de la manera en que se cubren los escándalos difiere notablemente de la que en realidad se publica en los medios nacionales. Por último, no aparecen diferencias significativas entre medios en papel y digitales ni en cuanto a la imagen que se tiene entre los profesionales de la cobertura del escándalo ni en cómo se cubre realmente este fenómeno..

Este estudio se centró en examinar la importancia de la ética contable en la integridad y transparencia de los contadores, así como en los desafíos éticos relacionados con la adopción de las Normas Internacionales de Información Financiera (NIIF). Se llevó a cabo a través de una revisión exhaustiva de la literatura y el análisis de datos de encuestas. Los hallazgos resaltaron la irrefutable función de la ética contable en asegurar la confianza en los informes financieros y fomentar la responsabilidad profesional en el ámbito contable. Además, se identificó una conexión directa entre la transparencia en la información financiera y la eficacia en la prevención de fraudes, así como una correlación entre la adopción adecuada de las NIIF y el cumplimiento normativo. Se concluye que, la ética contable es inherente para promover prácticas contables responsables y mantener la fiabilidad de los informes financieros.

El presente artículo científico tiene como objetivo analizar el impacto de la corrupción y el crimen organizado en la configuración actual del Paraguay, a través de un estudio comparativo basado en dos informes: el Índice de Capacidad para Combatir la Corrupción (CCC) 2023 y el Índice Global de Crimen Organizado 2023. Mediante una metodología de análisis documental y comparativo, se examinan los hallazgos de ambos reportes, identificando las interrelaciones entre estos fenómenos y sus implicancias sociales, políticas y económicas. Los resultados revelan que, si bien Paraguay ha realizado avances en materia de transparencia, cooperación internacional y políticas anticorrupción, persisten graves problemas que socavan la institucionalidad democrática y el estado de derecho. La corrupción sistémica, la impunidad y la penetración de actores criminales en las estructuras estatales configuran un escenario de alta complejidad. Se concluye sobre la necesidad de fortalecer la integridad y la independencia de los poderes del Estado, promover una cultura de legalidad y ética pública, y articular acciones integrales que involucren a la sociedad civil y al sector privado en la lucha contra la corrupción y el crimen organizado.

La auditoría forense en las organizaciones públicas es una técnica especializada que se utiliza para detectar y prevenir fraudes, irregularidades y otros actos ilegales en el entorno gubernamental. En este sentido, el objetivo de esta investigación fue analizar la auditoría forense y su impacto en las organizaciones públicas del Ecuador; esta técnica implica el uso de habilidades y conocimientos en áreas como contabilidad, derecho y tecnología de la información, para detectar posibles delitos y presentar pruebas en un tribunal o ante otras autoridades legales. La metodología utilizada es de tipo documental-mixta. En este contexto, el procedimiento consistió en revisar la información de la Contraloría General del Estado en la cual se aprobaron 1.048 informes de auditorías a nivel nacional, así como aplicación de técnicas sobre constatación, verificación y conciliación, que iniciaron con revisión documental de las actividades. Como resultados se obtuvo que las organizaciones públicas se enfocan en la prevención y detección temprana de fraude y corrupción, lo que puede resultar ahorros significativos para el gobierno. Se concluye que la auditoria forense permite conservar la transparencia en el uso de los recursos públicos, puesto que es fundamental para mantener la confianza de la ciudadanía en el gobierno y sus instituciones.

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of International Journal of Professional Business Review (JPBReview) is the property of Open Access Publications LLC and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Criminal structures running international drug trafficking in the Western Hemisphere are mischaracterized and misinterpreted by international anti-drug policies and strategies. Their characterization as cartels and the role they allegedly play in the international drug trafficking and value chain is based on misleading ideological premises disseminated by politicians, mass media and law enforcement agencies. Simultaneously, international anti-drug policies reward official law enforcement agencies with ongoing expansion of their powers and budgets to conduct extraterritorial interventions, increasing organized violence, corruption and trampling on fundamental rights and liberties. More fertile guidelines for international anti-drug policies in the future are discussed in the conclusions. [ABSTRACT FROM AUTHOR]

This paper proposes a reflection on the compliance programs in Colombia. This is a modern tool adopted in order to associate companies with the effort to protect issues considered valuable to the legal system. The institution has been partially and recently integrated into the Colombian legal system as part of a new legal discipline: compliance. This is a global regulatory trend that has developed in response to serious scandals involving large international companies. In this article, transparency and business ethics programs are analyzed based on Colombian regulations, which expressly propose to integrate international standards on the matter. A descriptive and analytical methodology of the national regulations on the subject is followed, which is complemented with a comparative analysis that takes into account the international origin of the institution. The first part of the text analyzes the positive aspects of the institution. These are associated with the diffusion of a new conception of corporate responsibility that allows for the imposition of obligations related to the protection of the general interest. In the second part, the shadows are analyzed, there a critical vision is raised on the way in which the institution has been integrated into the Colombian legal system. It is concluded that the figure can have positive effects, but the timid and incomplete adoption prevents it from generating all the beneficial effects that can be derived from it. [ABSTRACT FROM AUTHOR]

This work integrates cooperation, punishment, treasury damage, and norms transgression in three variants of a single experimental model of corruption. Participants formed words with predetermined letters, receiving a reward for each word, besides an individual reward taken from the common fund if they reached the goal. A manipulation in the letters made it impossible to reach the goal, so reporting exceeding it implied cheating for a benefit. Three studies model the effects of signaling, descriptive norms, and the possibility of punishing or investigating corruption acts (transparency). 248 participants were randomly assigned to the conditions of each study. Significatively less cheating behavior was found in reports of words and earnings in Studies 1 and 3, but not in Study 2. The experimental model reveals the potential of transparency as an alternative to diminishing corruption with less social cost than altruistic punishment. The relevance of these results for implementing public policies was discussed. [ABSTRACT FROM AUTHOR]

Purpose: The research aimed to verify the influence of meeting public demands on the perception of tolerance of Brazilian voters towards the "rouba, mas faz" policy. Although a social unison of rejection of corruption in politics is perceived, there is a possibility that voters relax this disapproval in the face of the results that managers offer to communities. Methodology: Study of quantitative approach, as for the procedures, a survey was used, with a questionnaire and study of scenarios, of tolerance to "rouba, mas faz", as a research instrument. To analyze the data, descriptive statistics and presentation in percentages were used for the answers to assertions and scenarios. Results: The results indicate that Brazilians demand honest politicians, although for almost 25% of the population every politician is corrupt, without distinction; for 80% of respondents the main cause of problems in Brazilian public management is political corruption; approximately 70% of voters do not use transparency portals to decide their vote, although 80% claim to research the candidates' history before making their decision. Contributions of the Study: Aspects related to the median voter theory were perceived, since, although Brazilian voters demonstrate intolerance to corruption, the profile with the average characteristics of the population tends to vote for that candidate who promises to meet their needs. In addition, in general terms, 7% of the sample would re-elect a very corrupt politician, as long as he is very productive, while 24% would tolerate corruption, as long as it occurs on a small scale and is accompanied by works and benefits to society, implying that there is, in general terms, to a certain degree, the influence of meeting public demands on voters' tolerance of the "rouba, mas faz" policy in Brazil. [ABSTRACT FROM AUTHOR]

This article analyzes the process of electoral alternation in the state of Veracruz (Mexico), after 84 years of uninterrupted rule by the Institutional Revolutionary Party (PRI), in the context of the irruption of organized crime, human rights violations and corruption scandals in government institutions that shook the state between 2007 and 2016. For this purpose, the theoretical-methodological perspective of the history of the present time is adopted, based on the study of newspaper and bibliographic sources, in order to establish the differences between what happened at the national and subnational levels. [ABSTRACT FROM AUTHOR]

Talking about organized crime implies acknowledging the dramatic and violent changes that Mexico has experienced in the last 35 years. Faced with this problem, how is it that criminal organizations, especially the Sinaloa Cartel, can operate under the framework of illegality? It is proposed that their activity is carried out because they have protection networks with governments, specifically in the six-year term of Felipe Calderón. The objective is to show that this Cartel does not co-opt all the institutions of the government framework, it only relates to those punitive nodes that allow it to continue operating its criminal action. All this is verified under the methodology of network analysis based on the measurement of degree centrality. [ABSTRACT FROM AUTHOR]

Copyright of Revista Venezolana de Gerencia (RVG) is the property of Revista de Filosofia-Universidad del Zulia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Contaduría y Administración is the property of Facultad de Contaduria y Administracion-Universidad Nacional Autonoma de Mexico and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Analecta Política is the property of Universidad Pontificia Bolivariana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Politai. Revista de Ciencia Política is the property of Asociacion Civil Politai and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Politai. Revista de Ciencia Política is the property of Asociacion Civil Politai and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Politai. Revista de Ciencia Política is the property of Asociacion Civil Politai and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)