International Journal on Graft and Corruption Research Discipline: Graft &amp; Corruption<br /><img src="/publication/public/site/images/pairadmin2011/ched_gray.gif" alt="" width="25" height="25" /> <img src="/publication/public/site/images/pairadmin2011/scopus_gray.gif" alt="" width="25" height="25" /> <img src="/publication/public/site/images/pairadmin2011/thomson_gray.gif" alt="" width="25" height="25" /> <img src="/publication/public/site/images/pairadmin2011/crossref.gif" alt="" width="25" height="25" /> en-US (Kaye Hazel A. Aunzo) (Darryl M. Nuyda) Fri, 13 Mar 2015 21:45:39 +0000 OJS 60 The Law on Presumption in Corruption Cases in Malaysia <p>From a legal perspective, bribery and corruption cases can be unduly complicated and difficult to prove because there is no real victim. In many corruption cases, the prosecution faces hostile or uncooperative witnesses who refuse to assist the prosecution in such cases. To reduce the complexity of proving that any advantage was given corruptly, the law on presumption of corruption has been incorporated in the old Prevention of Corruption Act 1961, and later in Anti-Corruption Act 1997 and currently the Malaysian Anti-Corruption Commission Act 2009. There has been mixed reaction from the prosecution and defense lawyers with respect to the law on presumption of corruption in bribery and corruption cases. This paper seeks to highlight the application of the presumption of corruption in certain circumstances as provided in the statute, the right to defend on balance of probability and whether such presumption is contrary to human rights. The paper argues that once statutory presumption of corruption is invoked, it can be challenging to rebut and the burden of proof must remain on the prosecution to prove their case beyond reasonable doubt. The paper stresses that presumption of corruption is rebuttable if the accused is able to discharge his burden of proving on a balance of probabilities that his receipt of the same was not a gratification. </p><p> </p><p><strong><em>Keywords - </em></strong>Social Science, corruption, gratification, presumption, integrity, descriptive design, Malaysia Anti-Corruption Commission, Malaysia</p> Rohana Abdul Rahman, Asmah Laili Yeon, Zainal Amin Ayub, Madya Nurretina Ahmad Shariff Copyright (c) 2015 International Journal on Graft and Corruption Research Fri, 23 Jan 2015 00:00:00 +0000 Preliminary Fraud Risk Assessment of a Pharmaceutical Distributor <p>According to the CPA-Journal Fraud Aware report, small businesses (classified as those with less than 100 employees) suffer from fraud more frequently than large organizations and are hit by higher average losses. The purpose of this research was to initially assess the fraud level of a pharmaceutical distributor in Mandaue City. The participating business in this study was a pharmaceutical distributor of medicines. Descriptive design and simple statistics were used in this research. The organization had 11 to 50 employees. The assessment was only a guiding tool to assess the level of fraud, not the existence of fraud in the subject of the study. The fraud risk level was 66.88%. This fraud level meant that the level of fraud of business was moderate. This analysis was based on Williams and Kollar (2013). The controls needed improvement. In the analysis of the second-problem statement, the fraud risk level was moderate. Indeed, moderate risk meant improvement on the internal controls because only the majority of the controls were adhered by the management of the business leaving the rest substantially unattended. Thus, emphasis on certain accounting controls can lower the fraud risk of the business. In general, the recommendations aimed either to correct existing business practices or to enforce the implementation of business controls embodied in the tool used in the study.</p><p> <strong><em>Keywords –</em></strong> Accounting and Business Management, fraud, risk, internal controls, cash disbursements, sales and cash receipts, accounting reports, pharmaceutical, descriptive design, Cebu City, Philippines</p> Harold L. Codaste, Charlnette Mae T. Lasiste, Alexander Franco A. Delantar Copyright (c) 2015 International Journal on Graft and Corruption Research Fri, 23 Jan 2015 00:00:00 +0000 The Effectiveness of Establishing Honesty Canteen to Fight against Corruption in Ahmad Dahlan University Yogyakarta Indonesia: A Positive Psychological Study <p>The Indonesian government through the attorney general, introduced a new way to fight corruption in the country. This is what they called the honesty canteen, which was established almost in every school and university across the country. The aim of this study is to determine the students’ opinions about the effectiveness of honesty canteens to fight against corruption. This research was conducted at Ahmad Dahlan University in Yogyakarta, Indonesia. One hundred undergraduates at Ahmad Dahlan University were surveyed. The data indicate that honesty canteens are being supported by the students. The honesty canteens were formerly established in several places and different campuses in Ahmad Dahlan University. The students who were surveyed in both campuses (Campus 1 and Campus 2) supported the establishment of honesty canteens. However, they worried about the honesty canteens’ loss. The students were alike in their analysis about who is to blame for honesty canteens’ failures. However, a reliably larger percentage of psychology respondents uttered apprehension and enthusiasm to join honesty transaction practices.</p><p> </p><p><strong><em>Keywords - </em></strong>Psychology, honesty canteen, corruption eradication commission, descriptive design, Indonesia</p> Ahmad Muhammad Diponegoro Copyright (c) 2015 International Journal on Graft and Corruption Research Fri, 23 Jan 2015 00:00:00 +0000 The Veracity of Vote Buying: Perspectives of the Philippine Electoral System <p>Vote-buying during election is a phenomenon in Philippine politics clandestinely practiced as underground activities by political candidates who utilize it as a political strategy. This study examined the vote buying phenomenon of the Philippines during periodic elections in the national and local levels. It utilized secondary data from various sourced agencies and published refereed journals on practices of fraud and vote buying which have crucially shape out election results and the electoral system of the country. The findings suggest that Filipino traditional voters attribute vote buying to “patron-client relations” during elections which temporarily achieve equality and justice when candidates accomplish their obligations and lend support to their constituents in times of needs. Operationally for many Filipino voters, vote buying as a tangible “gift” from aspiring candidates influence their choice and produce instrumental compliance. This phenomenon underlying the patron-client ties manifests a two-fold bond of reciprocity and mutual obligation which link individuals of disproportionate social status and authority based on the exchange of money and votes. The study concludes that vote buying as practiced in the Philippines has penetrated all levels of the bureaucracy. The veracity of vote-buying has become culturally intricate with fraud, intimidation and violent means to win the electoral race.</p><p> </p><p><strong><em>Keywords </em></strong><em>-</em> Vote buying, electoral system, political culture, voters’ education, election exercise, data mining, Philippines</p> Ferdinand T. Abocejo Copyright (c) 2015 International Journal on Graft and Corruption Research Fri, 23 Jan 2015 00:00:00 +0000 Good Governance Attributes in Terms of Adequacy and Effectiveness of Public Works <p>Good governance is an antidote to graft and corruption in the implementation of government projects. In public works, gauging the adequacy and effectiveness of program/project evaluation may reflect the absence of graft in the disbursement of funds and imposition of relevant administrative rules and procedures. This study was conducted to describe good governance through adequacy and effectiveness of program implementation of the “Operation Baklas Billboards” in Region V, Philippines. This formed a basis for implying the low level of graft and corruption in public works. The study was conducted in the entire Bicol Region using respondents from the local offices of public works and highways. Correlation of the two variables was done. The findings revealed high levels of adequacy and effectiveness in the components of the “Operation Baklas Billboards” which were also correlated positively. Nonetheless, the respondents advanced strategies for further enhancement of the program in road safety management. It was implied that low level of graft and corruption could have been possible surmised.</p><p> </p><p><strong><em>Keywords - </em></strong>Graft and corruption, good governance, adequacy and effectiveness, “Operation Baklas Billboards,” descriptive-correlational design, South Korea</p> Pedro B. Bernaldez Copyright (c) 2015 International Journal on Graft and Corruption Research Fri, 23 Jan 2015 00:00:00 +0000