《CORRUPTION：THE ENEMY WITHIN》求取 ⇩

IntroductionBarry A.K.Rider1

Ⅰ.The Nature of the Problem7

1.Corruption as Counter-culture: Attitudes to Bribery in Local and Global SocietyDenis Osborne9

Introduction9

Attitudes to Bribery in Different Traditions and Some9

Words from the Past11

Descriptions of Bribery in Societies in Transition: Some Words from the Academics19

Attitudes to Bribery Today: Words of the People and the Media24

Bribes as a Threat for the Future26

A Call to Action29

Summary32

Annex: References for Quotations in Boxes 1 and 234

2.The Crime of CorruptionMichael Levi35

Is Political Corruption Growing?37

The Politics of Corruption39

Comparing Corruption40

The Control of Scandal and Control by Scandal41

3.Corruption in Small States: Case Studies in CompromiseMark Findlay49

Introduction49

Corruption and Economic Development50

Enterprise, Market Models and Corruption51

Case 1: The Failure of the National Bank of Fiji —Reinterpreting Corruption53

Case 2: Bank Guarantees from Vanuatu — Disclosing and Decoding Corruption56

Corruption and Control in Context59

Identifying and Labelling Corrupt Relationships60

Relevance of Regulation Agencies60

Reliance on Commercial Viability Rather than Public Morality as a Measure of the Consequences of Corruption61

Globalizing the Context of Corruption Relationships61

Ⅱ.Organized Crime and Corruption63

4.Corruption and Organized Crime: A Means to an EndMargaret E.Beare65

Lessons from Organized Crime66

Corruption as a Requirement for Organized Crime68

International Response to Organized Crime70

Application of Lessons to the Concept of Corruption70

5.Corruption and Organized CrimeeBrice de Ruyver and Tom van der Beken77

The Relationship78

Legitimate Crimes81

Conclusion84

Ⅲ.Corruption in Public and Financial Life85

6.Every Person Has a Price?Wilmer Parker Ⅲ87

Introduction87

Frederic William Tokars — A Case Study of Corruption89

Drug Trafficking and Money Laundering89

RICO Enterprise Created90

Tokars Solicits Business90

Tokars Solicits Money Laundering Customers91

Tokars and ‘The Parrot’92

Tokars and ‘Deion’s Club 21’93

Harris Enters the Enterprise93

Harris’ Arrest — Tokars’ Advice94

Mason, Tokars, and ‘Diamonds and Pearls’94

Tokars introduces Lawrence to Mason95

Cline Receives Cocaine from Brown — ‘The Phoenix Club’95

Brown’s Arrest95

Atlanta House Clubs, ‘Diamonds and Pearls’, and Al Brown96

Sara Tokars Gets the ‘Goods’96

Murder of Sara Ambrusko Tokars97

Tokars Meets Lawrence97

Tokars and Lawrence Become Partners97

Murder Scheme98

‘If Anything Should Happen’99

Reaction of Tokars100

6 December 1992, Interview100

20 December 1992, Interview101

Arrests of Lawrence and Rower102

Conclusion102

7.Double Standards in Public Life: The Case of International CorruptionErnesto U.Savona and Laura Mezzanotte105

Introduction105

Case Studies106

International Cooperation108

Conclusions109

8.Breaking the Billion Dollar Barrier: Learning the Lessons of BNL, Daiwa, Barings and BCCIThomas C.Baxter, Jr.113

Capitalizing on Our Strengths114

Controlling Systemic Risk114

Punishing the Perpetrator115

Recognizing Our Weaknesses116

Internal Controls116

The Will to Act Decisively118

Think Small119

Adapting to a Change in Culture121

Trust122

Being Aware of External Factors123

Technology123

Cross-Border Information-Sharing124

Individual Motivation125

Funding126

Audit127

Conclusion128

9.From Regulation to Deregulation to Re-regulation: Rhetorical Quicksand and the Construction of Blame in the US Savings and Loan CrisisJames F.Gilsinan, James E.Fisher, William B.Gillespie, Ellen F.Harshman, Fred C.Yeager131

Overview131

Introduction131

Three Accounts134

Macro-Analytic Perspective134

Legal Perspective136

Personal Account138

Analysis of the Accounts140

The Problem Stream140

The Policy Stream: The Available Solutions142

The Political Stream144

Summary and Conclusions145

References147

10.Private Risk, Trust, Money and Handling the Proceeds of Corruption: Steps towards an Ecology of Financial Systems DesignRobin Mackenzie149

Some Economic Approaches150

Criminology, Moral Hazard and Corruption152

What Is Wrong with this Picture? Trust, Money and Corruption155

Risk, Trust and the Ecology of Financial Systems Design159

Conclusion165

Ⅳ.Controlling Corruption167

11.Taking the Profit out of Corruption: A UK PerspectiveSusan Taylor169

Introduction169

The Confiscation Scheme170

Investigation170

Preservation of Assets171

Realizable Property172

The Effect of a Restraint Order172

Repatriation172

Living and Legal Expenses173

Appointment of a Pre-conviction Receiver173

Disclosure Affidavits173

Making the Confiscation Order174

Determining Benefit from Any Relevant Criminal Conduct174

The Amount That Might Be Realized176

Making the Confiscation Order177

Compensating Victims in Proceeds of Crime Cases178

Enforcement178

The Application179

Variation and Review of Confiscation Orders Downwards179

Effect of a Restraint Order on Assets Held Overseas180

12.Taking the Profit out of Corruption: A US PerspectiveLinda J.CandlerOverview181

US Forfeiture Laws182

Pretrial Restraint187

Repatriation of Assets190

Enforcement of Foreign Confiscation Orders191

Restitution192

Conclusion193

13.Taxing the Proceeds of CorruptionJohn Glover195

Propey Interests in the Proceeds of Crime197

Misappropriated Funds199

Taxation and Forfeiture202

Problems with the Taxation of Crime207

14.The Foreign Corrupt Practices Act: An American Response to CorruptionHenry H.Rossbacher and Tracy W.Young209

Introduction209

The American Domestic Anti-Corruption Response210

The Law’s Prohibitions210

Independent Counsel Law214

Its Use in Domestic Corruption Prosecutions214

Brief History215

The United States and Foreign Corruption Before the Act216

The Reach of the Law216

The Extent of the Problem217

The American Response217

Breakdown of the Act’s Provisions218

Accounting Provisions219

Bribery and ‘Grease’ Payments219

Affirmative Defences221

Penalties221

Advisory Opinions222

Enforcement222

Problems Remaining with the Act222

International Response to the Act and to Bribery224

International Reaction to the Act224

International Action225

The Act’s Record227

Conclusion229

15.The United States Foreign Corrupt Practices Act as a Civil RemedyMarvin G.Pickholz231

Introduction231

Background and Overview of the Foreign Corrupt Practices Act232

The FCPA Accounting Provisions234

The FCPA Anti-Bribery Provisions236

Penalties237

Elements of FCPA Violations237

Accounting Provisions237

Record-keeping Standard238

Internal Controls Standard238

The Materiality Standard239

The Anti-Bribery Provisions239

The Corrupt Party: The Definition of ‘Domestic Concern’ and Public Company （‘Issuer’）239

The Recipient of the Corrupt Payment: Any ‘Foreign Official’241

The Medium of Payment: ‘Anything of Value’242

Payments to Third Parties: ‘Knowing’ the Payment Will Be Made to a Foreign Official242

‘For the Purpose of Influencing’ an Official Act or Decision244

‘Obtaining or Retaining Business’244

Defences and Exempt Transactions244

Exempt Transactions244

Statutory Affirmative Defences245

Lawful Payments245

Reasonable and Bona Fide Promotional Expenses246

Rejected Proposed Defences: Business Courtesy and Due Diligence246

Compliance and Due Diligence247

Written Policy247

Written Agreement248

Background Information248

Opinion of Counsel249

The International Dimension250

Ⅴ.International Initiatives253

16.Corruption — A General Review with an Emphasis on the Role of the World BankIbrahim F.I.Shihata255

Different Perspectives on Corruption255

Corruption as I See It260

Efforts to Combat Corruption263

Economic Reform264

Legal and Judicial Reform265

Administrative （Civil Service） Reform266

Other Institutional Reforms267

Moral Reform268

International Measures269

The World Bank’s Efforts273

The Bank’s Growing Concern with Corruption Issues273

Ensuring a Corruption-Free Institution276

Curbing Corruption Under Bank-Financed Loans277

Assisting Borrowing Members in Curbing Corruption280

Conclusion282

17.Extraterritoriality and the Criminalization of Foreign BribesDavid Chaikin285

Policy Considerations286

Increased Effectiveness of Bribery Laws in the International Context286

Improved Governance of Multinational Companies286

More Even Playing Field in International Business Transactions287

Cultural Dogmatism and Cultural Insensitivity287

Interference in National Sovereignty288

Competitive Disadvantage to Corporations of National State289

The Prisoner’s Dilemma289

Government Monopoly on Bribery290

United States Paradigm290

Extraterritorial Principles of Criminal Jurisdiction292

The Territorial Principle292

The Protective or Security Principle293

The Active Personality or Nationality Principle294

The Passive Personality Principle295

The Universality Principle295

International Cooperation295

Criminal Mutual Assistance Treaties and Arrangements296

International Judicial Assistance in Civil Matters298

The 1970 Hague Convention298

Foreign Evidence Act 1994 （Cth）299

Evidence and Procedure （New Zealand） Act 1994（Cth）299

Cooperation Between Courts in Insolvency and Bankruptcy Matters299

International Cooperation Between Regulators300

Conclusion301

18.Beating the Shell Game: Bank Secrecy Laws and their Impact on Civil Recovery in International Fraud ActionsGeorge J.Moscarino and Michael R.Schumaker303

Current Tools of International Civil Discovery in American Courts305

Letters Rogatory305

Consent Directives307

Subpoenas308

The Opportunity a Parallel Criminal Prosecution Offers a Civil Plaintiff309

Restitution Under the Victim and Witness Protection Act310

The Use of Adverse Inferences in a Civil Proceeding311

Bank Secrecy Laws: Are They Worth the Cost?312

The Societal Costs Associated with Bank Secrecy Laws312

The Justifications for Bank Secrecy Jurisdictions and the Alleged Benefits that Flow from Them315

The Times Have Changed317

19.Hong Kong Beyond 1997: The Importance of International Cooperation in the Fight Against CorruptionMike Bishop319

Introduction319

1997 — Back to the Future319

The ICAC — A Brief History320

The Importance of International Cooperation in the Fight Against Corruption321

The Scope for International Cooperation — Constraints and Opportunities322

Beyond 1997 — Business as Usual324

20.The Role of Interpol in Fighting Economic Crime and CorruptionR.E.Kendall327

Corruption — A Transnational Crime327

ICPO-Interpol327

21.The Fight Against International Corruption in the European UnionGert Vermeulen333

Introduction333

European Union Initiatives334

Two Draft MultiLateral Anti-Corruption Instruments on Active and Passive Corruption334

Draft Protocol to the Convention on the Protection of the European Community’s Financial Interests335

Draft Convention on the Fight Against Corruption Involving Officials of the European Communities or Officials of Member States of the European Union336

General Considerations337

Corruption Offences Committed by or Against Members of the EC Institutions337

Corruption on Behalf of Businesses338

Jurisdiction338

International Cooperation in Criminal Matters339

Ne bis in idem339

Dispute Settlement and Preliminary Rulings340

Conclusion342

22.Corruption: The Council of Europe’s ApproachPeter Csonka343

Introduction - The Council of Europe343

Corruption - The Problem344

Corruption - A Variety of Approaches346

The Many Facets of Corruption350

The Provisional Definition Adopted by the Council of Europe351

Conclusions353

Index355