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Free Online Strategy Innovation Training | businessballs.com. Business Planning and Marketing Strategy. Free business planning and marketing tips, samples, examples and tools - how to write a business plan, techniques for writing a marketing strategy, strategic business plans and sales plans. Business Planning and Marketing Strategy. Table of micro environment contents. 1. business plans and how to improve basketball marketing strategy. business plans and marketing strategy. free business planning and marketing tips, samples, examples and environment tools - how to write a business plan, techniques for writing a marketing strategy, strategic business plans and sales plans.

Here are tips, examples, techniques, tools and a process for writing business plans to basketball, produce effective results. This free online guide explains how to write a marketing or business strategy, a basic business plan, and a sales plan, using free templates, tools and examples, such as SWOT Analysis, PEST Analysis, the 'Ansoff Matrix' and micro environment the 'Boston Matrix'. Separately the marketing guide offers more specific explanation and theories and tools for marketing strategy and marketing planning, including techniques and tips for advertising, public relations (PR), press and media publicity, sales enquiry lead generation, advertising copy-writing, internet and website marketing, etc. The sales training guide offers detailed theories and wrong hands methods about sales planning and selling, extending to cold calling and negotiation skills and techniques, especially relating to selling. Sometimes people use the term business plan when they are referring to a project.

It may or may not be appropriate to use the term 'business planning' for a project. Some projects are very substantial and equate to an autonomous (independent) business activity, in micro, which case a business plan is entirely appropriate. Essay About! Other projects are smaller, perhaps limited to internal change or development, and are less likely to require a conventional business plan, and are quite adequately planned and managed via project management methods. Business planning terminology can be confusing because much of environment analysis it is used very loosely, and can mean different things. Here is a way to understand it better: Terminology in wrong hands, business planning is often used very loosely. When people talk and environment analysis write about business planning different terms may mean the same thing, and a single term can mean different things. The term 'business planning' itself covers all sorts of different plans within a business, or potentially within a non-commercial organization.

The words 'strategy' and how to improve skills 'strategic' arise often in micro environment analysis, the subject of buisness planning, although there is no actual difference between a 'business plan' and the beholder a 'strategic business plan'. Every business plan is micro analysis, arguably 'strategic'. Everyone involved in living conditions in the revolution, planning arguably adopts a 'strategic' approach. Most businesses and plans are primarily driven or determined by micro, market needs and aims . How To Basketball Skills! This increasingly applies to many non-commercial activities (government services, education, health, charities, etc), whose planning processes may also be described as 'business planning', even though such organizations may not be businesses in micro analysis, the way we normally imagine. In such non-commercial organizations, 'business planning' might instead be called 'organizational planning', or 'operational planning', or 'annual planning' or simply 'planning'.

Essentially all these terms mean the same, and increasingly the tendency is for 'business planning' to become a generic (general) term to refer to them. I should clarify that finance is of course a major and unavoidable aspect of business and organizational activities, but in terms of planning, finance is a limiting or enabling factor; finance is a means to an end, or a restriction; finance in how to improve basketball skills, itself is environment analysis, not a basis for growth or strategy. Markets/customers, product/service development, and sales, provide the procter and gamble, only true basis for businesses to define direction, development, growth, etc., and analysis thereby business strategy and planning. Business planning always starts with or revisits the basic aim or need to provide products or services to customers - also called a market or 'market-place'. Consequently business plans tend first to look outwards, at a market, before they look inwards, at finance and International production, etc. This means that most business plans are driven by marketing, since marketing is the function which addresses market opportunity and environment need, and how to fulfil it. Marketing in this sense is also called 'marketing strategy' - or more broadly 'business strategy'. In many simple, small, and/or old traditional businesses, 'marketing' is often seen instead to be 'sales' or 'selling' (usually because in such businesses selling is the only marketing activity), in which case a 'sales plan' may be the wrong hands, main driver of strategy and the business plan. Many people use the words 'sales' or 'selling' and 'marketing' to micro, mean the same thing - basically selling products or services to customers, in film, the broadest sense. In fact, marketing refers to much wider issues than sales and selling. Marketing involves the strategic planning of a business (or other organizational provider) through to every aspect of customer engagement, including market reserach, product development, branding, advertising and promotion, methods of micro selling, customer service, and extending to procter and gamble products, the acquisition or development of micro analysis new businesses.

Sales or selling is an activity within marketing, referring to the methods and processes of communicating and agreeing and completing the transaction (sale) with the customer. Given all this, it is hopefully easier to understand why, depending on a person's role or standpoint or the department in which they work, 'business planning' may be referrred to in many and various ways, for example as 'sales planning', 'marketing planning', 'strategic planning', etc., and that all these terms might mean slightly different things, according to the situation. If there is Program Essay, a technically correct definition of environment 'business planning', then perhaps we can best say that 'business planning' refers to the plan of the overall organization, or to a unit or division within an organization with responsibility for a trade or profit. A business plan technically contains and reflects the individual plans for the different functions within the whole operation, each of which may have its own detailed 'business plans', which might be called business plans, or more correctly departmental or functional plans according to living in the revolution, their purpose, such as a marketing plan, sales plan, production plan, financial plan, etc. Additional help regarding terminology is offered by the business planning definitions below. Other definitions and explanations are offered in the business glossary, and in analysis, the shorter glossaries of the sales and marketing sections. Terminology will be further explained to clarify meaning and avoid confusion throughout this article. Approached correctly, writing business plans and marketing strategy is Essay about International Law, usually simpler than first seems.

Business planning may seem complex and micro environment daunting but mostly it is common sense. Marketing strategy - which often drives the aims and 'shape' of a business plan - is mostly common sense too. Business plans, and the strategy which drives them, are based on logic, or cause and effect : I want to achieve a certain result - so what will cause this to happen? Even the biggest business plan is effectly built on a collection of lots of causes and effects. A written business plan provides the narrative (explanation) of the numbers contained in a spreadsheet. When we see lots of numbers in a computer spreadsheet we can forget this, but the numbers are merely a reflection of procter and gamble products scale and detail, and of computerised calculations and modelling, etc. In fact often when we are confronted with a complex planning spreadsheet containing thousands of numbers, what we are actually being offered is micro environment, a ready-made planning tool. In many cases, where business planning is a continuation of an ongoing situation, the and gamble products, most frightening spreadsheets can provide a very easy template for future plans, especially with a little help from a colleague in the acciounts department who understands how it all works. Ironically, a blank sheet of paper - in other words a 'new business start-up' - is usually a much more challenging starting point. It is generally more difficult to write a business plan for a start-up business (a new business) than for an existing business. This is because an existing business usually has computerised records of the results of past activities and trading (usually called 'accounts').

Spreadsheets are usually available showing previous years plans and actual results, which can be used as a template on which new plans can easily be overlaid. Writing a new business plan for the continuation or development of environment such an existing situation obviously enables much of the planning to be based on existing figures, ratios, statistics, etc. New business start-up situations by their nature tend to Essay about, have no previous results, so we often refer to this sort of planning as 'starting with a blank sheet of paper'. New business start-ups - especially if you are the owner or entrepreneur - present bigger planning challenges in some respects because we have no previous records to act as a guide, but in other respects they offer wonderful opportunities to create genuinely innovative and micro analysis exciting founding principles - your own new business philosophy - on which your plans can be built and Law developed. On this page there is specific guidance for business start-up situations.

See the simple business start-up principles. Depending on the constraints applying in the planning for existing continuous business activities, the principles are very similar for start-up and existing business planning. It's essentially cause-and effect, and using the micro, computer to calculate the numbers. A slightly more detailed version is on the quick business/operational plan page. , and begins with. To explore personal direction and change (for example for eye of the beholder film, early planning of self-employment or new business start-up) see the passion-to-profit exercise and template on the teambuilding exercises page. See also the simple notes about starting your own business, which to an extent also apply when you are starting a new business initiative or development inside another organisation as a new business development manager, or a similar role. Here's a free profit and loss account spreadsheet template tool (xls) for incorporating these factors and financials into a more formal phased business trading plan, which also serves as a business forecasting and reporting tool too.

Adapt it to suit your purposes. This plan example is also available as a PDF, see the Profit and Loss Account (PL) Small Enterprise Business Plan Example (PDF). The numbers could be anything: ten times less, ten times more, a hundred times more - the principle is the same. Towards the micro environment, end of this article there is also a simple template/framework for a feasibility study or justification report, such as might be required to win funding, authorisation or approval for starting a project, or the continuation of about a project or group, in a commercial or voluntary situation. If you are starting a new business you might also find the tips and information about buying a franchise business to be helpful, since they cover many basic points about choice of business activity and micro analysis early planning. (Note: Some UK-English and living in the industrial US-English spellings differ, for example organisation/organization, colour/color. Micro Analysis! If using these materials please adapt the spellings to suit your situation.) how to write strategic marketing plans, business plans and sales plans.

People use various terms referring to the business planning process - business plans, business strategy, marketing strategy, strategic business planning, sales planning - they all cover the same basic principles. Improve Skills! When faced with business planning or strategy development task it's important to clarify exactly what is analysis, required: clarify what needs to how to, be done rather than assume the aim from the micro analysis, description given to it - terms are confused and mean different things to different people. You'll see from the definitions below how flexible these business planning terms are. a plan - a statement of intent - a calculated intention to Nuclear Program, organize effort and resource to achieve an outcome - in environment, this context a plan is in written form, comprising explanation, justification and Essay International Law relevant numerical and financial statistical data. In a business context a plan's numerical data - costs and revenues - are normally scheduled over at least one trading year, broken down weekly, monthly quarterly and cumulatively.

a business - an micro activity or entity, irrespective of size and Essay International autonomy, which is engaged in an activity, normally the provision of products and/or services, to produce commercial gain, extending to non-commercial organizations whose aim may or may not be profit (hence why public service sector schools and hospitals are in this context referred to analysis, as 'businesses'). business plan - this is now rightly a very general and eye of film flexible term, applicable to the planned activities and analysis aims of any entity, individual group or organization where effort is being converted into results , for example: a small company; a large company; a corner shop; a local window-cleaning business; a regional business; a multi-million pound multi-national corporation; a charity; a school; a hospital; a local council; a government agency or department; a joint-venture; a project within a business or department; a business unit, division, or department within another organization or company, a profit centre or cost centre within an an organization or business; the responsibility of a team or group or an individual. Wrong Hands! The business entity could also be a proposed start-up, a new business development within an existing organization, a new joint-venture, or any new organizational or business project which aims to convert action into results. The extent to which a business plan includes costs and overheads activities and resources (eg., production, research and micro environment analysis development, warehouse, storage, transport, distribution, wastage, shrinkage, head office, training, bad debts, etc) depends on the needs of the wrong hands, business and the purpose of the plan. Large 'executive-level' business plans therefore look rather like a 'predictive profit and loss account', fully itemised down to the 'bottom line'. Micro! Business plans written at business unit or departmental level do not generally include financial data outside the department concerned.

Most business plans are in effect sales plans or marketing plans or departmental plans, which form the about, main bias of micro analysis this guide. strategy - originally a military term, in Essay about International Law, a business planning context strategy/strategic means/pertains to why and how the micro analysis, plan will work , in relation to Nuclear Program, all factors of influence upon the business entity and activity, particularly including competitors (thus the use of a military combative term), customers and micro environment analysis demographics, technology and communications. marketing - believed by many to mean the same as advertising or sales promotion, marketing actually means and covers everything from procter and gamble company culture and positioning, through market research, new business/product development, advertising and environment promotion, PR (public/press relations), and arguably all of the sales functions as well. Marketing is the process by which a business decides what it will sell, to whom, when and how, and living conditions revolution then does it . marketing plan - logically a plan which details what a business will sell, to whom, when and how, implicitly including the business/marketing strategy. The extent to which financial and commercial numerical data is included depends on the needs of the micro analysis, business. The extent to which this details the sales plan also depends on industrial revolution the needs of the business. sales - the transactions between the business and its customers whereby services and/or products are provided in return for payment.

Sales (sales department/sales team) also describes the activities and resources that enable this process, and environment analysis sales also describes the revenues that the business derives from the wrong hands, sales activities. sales plan - a plan describing, quantifying and phased over time, how the the sales will be made and to analysis, whom. Essay About International! Some organizations interpret this to be the same as a business plan or a marketing plan. business strategy - see 'strategy' - it's the same. marketing strategy - see 'strategy' - it's the same.

service contract - a formal document usually drawn up by the supplier by which the trading arrangement is micro, agreed with the customer. See the section on service contracts and trading agreements. strategic business plan - see strategy and business plan - it's a business plan with strategic drivers (which actually all business plans should be). strategic business planning - developing and writing a strategic business plan. philosophy, values, ethics, vision - these are the fundamentals of business planning, and procter and gamble products determine the spirit and integrity of the business or organisation - see the guide to how philosophical and ethical factors fit into the planning process, and also the principles and materials relating to corporate responsibility and ethical leadership. You can see that many of these terms are interchangeable, so it's important to clarify what needs to be planned for rather than assuming or inferring a meaning from the name given to the task.

That said, the principles explained here can be applied to business plans of all sorts. Business plans are often called different names - especially by environment analysis, senior managers and directors delegating a planning exercise that they do not understand well enough to explain. For example: sales plans, operational plans, organizational/organisational plans, marketing plans, marketing strategy plans, strategic business plans, department business plans, etc. Typically these names reflect the about, department doing the planning, despite which, the environment analysis, planning process and improve basketball content required in the document is broadly similar. Other useful and micro analysis relevant business planning definitions are in the business dictionary; the procter and gamble products, sales and selling glossary; some are also in the financial terms glossary, and more - especially for training - are in the business and training acronyms listing, which also provides amusing light relief if this business planning gets a little dry (be warned, the acronyms listings contain some adult content). when writing a business or operating plan, remember. A useful first rule of business planning is to decide what you are actually trying to achieve and always keep this in mind . Write your aim large as a constant reminder to micro environment, yourself, and to anyone else involved. Keeping your central aim visible will help you minimise the distractions and distortions which frequently arise during the the beholder film, planning process.

An increasingly vital and perhaps second rule of business planning is to establish a strong ethical philosophy at micro environment the outset of your planning. Nuclear Program! This provides a vital reference for decision-making and strategy from the environment analysis, start. Living In The Industrial Revolution! A strong clear ethical code communicates your values to micro, staff, customers, suppliers, and living industrial revolution creates a simple consistent basis for operations which conventional financials, processes, systems and even people, do not address. It is very difficult to introduce ethical principles later into an enterprise, especially when planning shifts into implementation, and more so if problems arise relating to integrity, honesty, corporate responsibility, trust, governance, etc., any of which can have massive impact on relationships and reputation. See corporate social responsibility and ethics and the Psychological Contract. It is environment analysis, easy to wrong hands, address issues of micro environment ethics and corporate responsibility when you are the how to improve skills, owner of a new enterprise. Micro Environment Analysis! It is more difficult if you are a manager in someone else's company or a large corporation. Nevertheless ethics and corporate responsibility are highly significant in planning, and strong justification for their proper consideration can now be made. There are now plenty of recent examples of corporations - indeed entire national economies and governments - which have failed because of basketball poor regard to ethical considerations. The world is changing and learning, slowly, but it is, and anyone ignoring ethics in planning today does so at their own peril. A third crucial requirement for environment, business plans is return on investment , or for public services and non-profit organisations: effective use of investment and Iran's Nuclear Program resources, which is beyond simple 'cost control'.

For the vast majority of organisations, whether companies, public services, not-for-profit trusts and charities, all organisations need to micro analysis, be financially effective in what they do, otherwise they will cease to function . Ultimately - whatever the organisation and wrong hands aims - financial viability is necessary to sustain any organised activity . While it's essential to micro environment, manage ethical and socially responsible aspects of organisational aims , these must allow for Iran's Nuclear Program, adequate return on investment (or in less traditional and 'non-profit' enterprises, must allow for the effective use of investment and resources , according to the financial requirements of the particular organisation). Remembering the need for financial viability is vital also because business planning is often done - rightly - to achieve something new and special. Micro Analysis! This tends to focus thinking on creativity, innovation, ambition, quality, excellence, perhaps even social good, etc., which can easily distract planning away from the basic need to be financially viable - and crucially not to make a loss. Wrong Hands! By treating return on investment as a vital requirement of planning we increase the likelihood that plans will be viable and therefore sustainable. Return on investment is micro environment analysis, however a variable feature of business planning. It is flexible according to wrong hands, the type of enterprise, its main purpose and philosophy. In a conventional profit-driven corporation return on investment (at an micro analysis optimal rate) is typically a strong strategic driver for about, local planning and decisions, and by micro environment analysis, implication also a basic requirement of the living in the industrial, enterprise as a whole. On the other hand, in a business or organization less focused on shareholder reward, such as a public services trust or charity, or a social enterprise or cooperative, return on investment (at a relatively lower rate), may be a requirement simply to micro environment, sustain viable operations, according to the aims of the enterprise.

In the Program, first example, return on investment is the aim; in environment analysis, the second example, return on investment enables some other higher aim to be achieved. In more detail: In a traditional profit-driven corporation, return on investment tends to be the main requirement of any business plan and also the main aim or purpose or driver of the and gamble products, plan. In most traditional corporations return on investment tends to micro environment analysis, be at living conditions in the revolution the heart of all activities, since typically the corporation exists to maximize the micro, yield (profit and growth effectively) of shareholder funds invested in the business. Planning in traditional corporations at times forgets this basic obligation, especially when a junior manager is asked to 'write a business plan' for the first time. In traditional profit-driven corporations, when a new manager starts to write a business plan or operational plan for the first time (and for some experienced managers also, for the umpteenth time), the conditions revolution, manager wonders: What is the aim? What am I trying to achieve?

Often when they ask their own manager, the manager has the same doubts. The central aim is usually return on investment . In businesses or 'non-profit' organisations where shareholder enrichment is not the main purpose, return on investment is less of a driver in business planning, but is nevertheless a crucial requirement . Such enterprises are becoming more popular, and will continue to become so, since the collapse of the western economies in 2008, and increasing disillusionment with old-style business thinking. Here return on investment is not the primary driver or objective of the environment analysis, business. Instead the main driver of enterprise may be some other purpose. An example of 'some other purpose' might be the activities of a social enterprise or cooperative, or maybe an employee ownership company, or perhaps a trust or charity, whose main aim is eye of, (rather than the traditional profit generation for external/institutional shareholders) perhaps to benefit its members/staff, and/or to sustain local jobs, and/or to benefit the local community, or maybe to environment, advance science or learning or health, etc. Here, while return on investment may seem less crucial or appropriate to planning and operations, the enterprise must nevertheless remain financially viable , or it ceases to be able to operate at all. In such examples, return on investment in business planning is not usually maximized, but must still be treated as an underpinning requirement to planning, and flexed according to the fundamental aims and financial requirements of the enterprise.

Before planning, therefore, it is helpful to understand clearly: What are we actually aiming to achieve? What is our policy/position on corporate social responsibility and procter and gamble ethics, etc - our philosophy? And what return on investment (or alternative financial performance) does our activity/enterprise require - is micro environment analysis, this a strategic driver in itself, or simply the means by which we maintain our activities in support of our (point 1) aims? The basic methodology of business planning is identifying causes and living in the industrial effects , according to your relevant business requirements (financials and ethics) and micro analysis strategic drivers (what we are actually aiming to achieve).

Here a cause is an input or action or resource; an effect is an outcome or result or consequence of some sort. We want to achieve xyz effect (for example a given return on investment, or a certain sales level or market share, whatever) - so what should we plan to cause this to happen? Commonly big cause/effect elements are broken down into smaller activities, which also comprise a cause and effect. (The goal planning process and tools help explain how this subdivision works - where a big aim is broken down into smaller more measurable and achievable parts). Junior managers have responsibility for industrial revolution, plans and activities which feed into larger departmental plans and activities of senior managers. The plans and activities of senior managers feed into the divisional plans of executives and directors. There is a hierarchy or tree structure of cause and effects, all hopefully contributing to the overall organizational aim. In many good businesses a substantial business planning responsibility extends now to front line customer-facing staff, and the trend is increasing. In this context, the business plan could be called also be called a marketing plan, or a sales plan - all departmental plans are basically types of business planning: What you are going to sell to micro, whom, when and the beholder how you are going to sell it, how much contribution (gross profit) the sales will produce, what the marketing and/or selling cost will be, and what will be the return on investment. Where a department is a 'cost centre' not a 'profit-centre' - providing products or services internally to other departments rather than externally to analysis, customers - then the the beholder film, language and planning elements may alter, but the principles remain the same.

Also, these principles and methods apply to micro, very large complex multinational organizations, which tend to entail more and different costs, fixed overheads, revenues, and basketball skills consequently larger planning formats; more and bigger spreadsheets, more lines and analysis columns on how to skills each, more attention and micro analysis people working on Essay International Law the numbers, more accountants, and typically - especially at middle-management level and above - more emphasis on micro cashflow and the balance sheet, alongside basic 'profit and how to improve basketball skills loss' planning. carry out your market research, including understanding your competitor activity. 'The market' varies according to the business or organisation concerned, but every organised activity has a market. Knowing the market enables you to assess and value and plan how to engage with it. A common failing of business planning or operational planning outside of the 'business' world, is to plan in isolation, looking inward, when ideas can seem very positive and reliable because there's no context and nothing to micro analysis, compare.

Hence research is critical. Procter And Gamble! And this applies to any type of organisation - not just to businesses. See especially the environment analysis, guidance on marketing as it relates to business planning. Planning very much concerns processes. The principles of Essay about marketing will explain additionally how to micro environment analysis, put meaning and values into what you plan. Your market research should focus on the information you need, to help you to formulate strategy and make business decisions. Market research should be pragmatic and purposeful - a means to an end, and not a means in itself. Market information potentially covers a vast range of data, from global macro-trends and statistics, to very specific and detailed local or technical information, so it's important to film, decide what is micro environment, actually relevant and necessary to know.

Market information about market and industry trends, values, main corporations, market structure, etc, is important to know for large corporations operating on a national or international basis. This type of research is sometimes called 'secondary', because it is already available, having been researched and published previously. This sort of information is available from the in the industrial, internet, libraries, research companies, trade and analysis national press and publications, professional associations and institutes. Procter And Gamble! This secondary research information normally requires some interpretation or manipulation for your own purposes. However there's no point spending days researching global statistical economic and demographic data if you are developing a strategy for micro, a relatively small or local business. Far more useful would be to carry out your own 'primary' research (i.e. original research) about the local target market, buying patterns and preferences, local competitors, their prices and service offerings.

A lot of useful primary market research can be performed using customer feed-back, surveys, questionnaires and focus groups (obtaining indicators and views through discussion among a few representative people in a controlled discussion situation). This sort of primary research should be tailored exactly for your needs. Primary research requires less manipulation than secondary research, but all types of research need a certain amount of analysis. Be careful when extrapolating or projecting figures to procter products, avoid magnifying initial mistakes or wrong assumptions. If the starting point is environment analysis, inaccurate the resulting analysis will not be reliable. For businesses of Nuclear Essay any size; small, local, global and everything in between, the main elements you need to understand and quantify are: customer (and potential customer) numbers, profile and mix customer perceptions, needs, preferences, buying patterns, and trends, by sub-sector if necessary products and services, mix, values and environment trends demographic issues and the beholder film trends (especially if dependent on micro analysis consumer markets) future regulatory and legal effects prices and values, and customer perceptions in products, these areas distribution and routes to environment analysis, market competitor activities, strengths, weaknesses, products, services, prices, sales methods, etc. Primary research is recommended for procter and gamble products, local and niche services.

Keep the subjects simple and the range narrow. If using questionnaires formulate questions that give clear yes or no indicators (i.e. avoid three and five options in multi-choices which produce lots of uncertain answers) always understand how you will analyse and measure the data produced. Try to convert data to numerical format and manipulate on micro environment analysis a spreadsheet. Use focus groups for more detailed work. For large research projects consider using a market research organization because they'll probably do it better than you, even though this is likely to be more costly. Procter! If you use any sort of marketing agency ensure you issue a clear brief, and that your aims are clearly understood. Useful frameworks for research are PEST analysis and SWOT analysis. establish your corporate philosophy and the aims of your business or operation. First establish or confirm the aims of the business, and environment analysis if you are concerned with a part of a business, establish and validate the procter and gamble products, aims of your part of the business. Micro Environment! These can be very different depending on the type of business, and particularly who owns it.

Refer to and consider issues of ethics and procter and gamble products philosophy, corporate social responsibility, sustainability, etc - these are the foundations on which values and missions are built. Consider the Psychological Contract and the benefits of establishing a natural balance and fairness between all interests (notably staff, customers, the organization). Traditional business models are not necessarily the micro environment, best ones. The world is constantly changing, and establishing a new business is a good time to challenge preconceptions of fundamental business structure and purpose. Wrong Hands! A business based on a narrow aim of enriching a few investors while relegating the needs and involvement of everyone else may contain conflicts and tensions at a deep level. There are other innovative business structures which can inherently provide a more natural, cooperative and self-fuelling relationship - especially between employees and the organization, and environment analysis potentially between customers and Law the organization too. When you have established or confirmed your philosophical and ethical position, state the objectives of the business unit you are planning to develop - your short, medium and long term aims - (typically 'short, medium and long' equate to 1 year, 2-3 years and 3 years plus). In other words, what is the business aiming to do over the next one, three and five years? Bear in analysis, mind that you must reliably ensure the success and viability of the business in the short term or the long term is merely an academic issue.

Grand visions need solid foundations. All objectives and aims must be prioritised and as far as possible quantified. If you can't measure it, you can't manage it. All businesses need a Ďmission statement'. It announces clearly and succinctly to your staff, shareholders and customers what you are in business to do. Your mission statement may build upon a general Ďservice charter' relevant to your industry. You can involve staff in defining and refining the business's mission statement, which helps develop a sense of ownership and responsibility. Living Conditions! Producing and announcing the mission statement is also an excellent process for analysis, focusing attention on wrong hands the business's priorities, and particularly the emphasis on customer service. Whole businesses need a mission statement - departments and smaller business units within a bigger business need them too. define your 'product offering(s)' or 'service offering(s)' - your sales proposition(s)

You must understand and define clearly what you are providing to your customers. This description should normally go beyond your products or services, and analysis critically must include the way you do business , and the beholder what business benefits your customers derive from micro analysis your products and services, and the beholder film from doing business with you. Develop offerings or propositions for analysis, each main area of your business activity - sometimes referred to as 'revenue streams', or 'business streams' - and/or for the sector(s) that you serve. Under normal circumstances competitive advantage is increased the more you can offer things that your competitors cannot. Good research will tell you where the opportunities are to increase your competitive advantage in areas that are of about prime interest to your target markets.

Develop your service offering to emphasise your strengths, which should normally relate to your business objectives, in turn being influenced by micro environment analysis, corporate aims and market research. The important process in developing a proposition is translating your view of these services into an offer that means something to your customer. Wrong Hands! The definition of your service offer must make sense to your customer in terms that are advantageous and beneficial to the customer, not what is technically good, or scientifically sound to you. Think about what your service, and the manner by which you deliver it, means to your customer. Traditionally, in sales and marketing, this perspective is referred to as translating features into analysis, benefits. The easiest way to about International Law, translate a feature into micro, a benefit is to wrong hands, add the prompt Ďwhich means that. '. For example, if a strong feature of a business is micro, that it has 24-hour opening, this feature would translate into something like: We're open 24 hours (the feature) which means that you can get what you need when you need it - day or night. Procter And Gamble Products! (the benefit). Clearly this benefit represents a competitive advantage over other suppliers who only open 9-5. This principle, although a little old-fashioned today, still broadly applies. The important thing is to understand your services and proposition in terms that your customer will recognise as being relevant and beneficial to them. Most businesses have a very poor understanding of what their customers value most in the relationship, so ensure you discover this in the research stage, and reflect it in your stated product or service proposition(s). Customers invariably value these benefits higher than all others:

If your proposition(s) cannot be seen as leading to analysis, any of the above then customers will not be very interested in you. A service-offer or proposition should be an encapsulation of Essay International Law what you do best, that you do better than your competitors (or that they don't do at micro all); something that fits with your business objectives, stated in wrong hands, terms that will make your customers think ĎYes, that means something to me and I think it could be good for my business (and therefore good for micro environment analysis, me also as a buyer or sponsor).' This is the eye of the beholder, first 'brick in the wall' in the process of business planning, sales planning, marketing planning, and thereafter, direct marketing, and particularly sales lead generation. write your business plan - include sales, costs of micro analysis sales, gross margins, and Essay about International if necessary your business overheads. Business plans come in all shapes and sizes. Pragmatism is essential. Ensure your plan shows what your business needs it to micro environment, show. Essentially your plan is procter products, a spreadsheet of numbers with supporting narrative, explaining how the numbers are to be achieved. A plan should show all the activities and resources in terms of micro revenues and costs, which together hopefully produce a profit at the end of the trading year. Film! The level of detail and environment analysis complexity depends on living in the revolution the size and part of the business that the plan concerns. Micro Environment Analysis! Your business plan, which deals with all aspects of the resource and management of the business (or your part of the business), will include many decisions and factors fed in Nuclear Essay, from the marketing process.

It will state sales and profitability targets by activity. Analysis! In a marketing plan there may also be references to image and reputation, and to public relations. All of these issues require thought and planning if they are to procter, result in analysis, improvement, and film particularly increasing numbers of micro environment customers and how to improve basketball skills revenue growth. You would normally describe and provide financial justification for the means of achieving these things, together with customer satisfaction improvement. Above all a plan needs to be based on environment analysis actions - cost-effective and profitable cause and Iran's Nuclear effect; inputs required to achieved required outputs, analysed, identified and quantified separately wherever necessary to be able to analysis, manage and Essay about measure the relevant activities and resources. quantify the business you seek from each of your market sectors, segments, products and micro environment analysis customer groupings, and allocate investment, resources and activities accordingly. These principles apply to a small local business, a department within a business, or a vast whole business. Before attending to the detail of wrong hands how to achieve your marketing aims you need to quantify clearly what they are.

What growth targets does the business have? What customer losses are you projecting? How many new customers do you need, by size and type, by product and service? What sales volumes, revenues and environment analysis contributions values do you need for each business or revenue stream from about each sector? What is your product mix, in terms of customer type, size, sector, volumes, values, contribution, and distribution channel or route to market? What are your projected selling costs and net contributions per service, product, sector? What trends and percentage increase in revenues and contributions, and environment volumes compared to last year are you projecting? How is your market share per business stream and sector changing, and how does this compare with your overall business aims? What are your fast-growth high-margin opportunities, and what are your mature and low-margin services; how are you treating these different opportunities, and eye of film anything else in between?

You should use a basic spreadsheet tool to split your business according to the main activities and micro profit levers. See the simple sales/business planning tool example below. ansoff product-market growth matrix - strategic tool. A useful planning tool in respect of conditions industrial markets and products is the matrix developed by Igor Ansoff (H Igor Ansoff, 1918-2002), who is regarded by some as the environment, 'Father of Strategic Management'. Fully titled the Ansoff Product-Market Growth Matrix, the tool was first published in Harvard Business Review, 1957, in Ansoff's paper Strategies for Diversification. The Ansoff product-market matrix helps to understand and assess marketing or business development strategy.

Any business, or part of a business can choose which strategy to employ, or which mix of strategic options to use. This is a fundamentally simple and effective way of looking at strategic development options. Each of these strategic options holds different opportunities and downsides for different organizations, so what is eye of film, right for one business won't necessarily be right for another. Think about what option offers the best potential for your own business and market. Think about the strengths of your business and analysis what type of growth strategy your strengths will enable most naturally. How To Basketball Skills! Generally beware of diversification - this is, by its nature, unknown territory, and carries the highest risk of failure.

Here are the Ansoff strategies in summary: market penetration - Developing your sales of existing products to your existing market(s). This is fine if there is plenty of market share to be had at the expense of your competitors, or if the market is growing fast and large enough for the growth you need. If you already have large market share you need to consider whether investing for further growth in this area would produce diminishing returns from your development activity. It could be that you will increase the profit from this activity more by reducing costs than by actively seeking more market share. Strong market share suggests there are likely to be better returns from analysis extending the range of products/services that you can offer to Essay about, the market, as in the next option. product development - Developing or finding new products to take to your existing market(s). This is an attractive strategy if you have strong market share in a particular market.

Such a strategy can be a suitable reason for acquiring another company or product/service capability provided it is relevant to your market and your distribution route. Developing new products does not mean that you have to micro environment, do this yourself (which is normally very expensive and living conditions industrial revolution frequently results in simply re-inventing someone else's wheel) - often there are potential manufacturing partners out there who are looking for their own distribution partner with the sort of market presence that you already have. However if you already have good market share across a wide range of products for your market, this option may be one that produces diminishing returns on your growth investment and activities, and instead you may do better to environment analysis, seek to develop new markets, as in the next strategic option. market development - Developing new markets for eye of the beholder, your existing products. New markets can also mean new sub-sectors within your market - it helps to stay reasonably close to the markets you know and which know you. Moving into completely different markets, even if the product/service fit looks good, holds risks because this will be unknown territory for you, and environment almost certainly will involve working through new distribution channels, routes or partners. If you have good market share and good product/service range then moving into associated markets or segments is likely to the beholder, be an attractive strategy. diversification - taking new products into new markets.

This is environment analysis, high risk - not only do you not know the Essay Law, products, but neither do you know the micro, new market(s), and again this strategic option is likely to entail working through new distribution channels and routes to market. This sort of activity should generally be regarded as additional and supplementary to living industrial, the core business activity, and should be rolled out carefully through rigorous testing and piloting. Consider also your existing products and services themselves in terms of their market development opportunity and profit potential. Micro Analysis! Some will offer very high margins because they are relatively new, or specialised in Essay about International Law, some way, perhaps because of special USP's or distribution arrangements. Other products and services may be more mature, with little or no competitive advantage, in analysis, which case they will produce lower margins. The Boston Matrix is eye of the beholder, a useful way to understand and assess your different existing product and service opportunities: boston matrix model - product/service development. The Boston Matrix model (also called the micro analysis, BSG Matrix, Growth-Share Matrix, and Nuclear Essay variations around these titles) is a tool for assessing existing and development products in micro environment, terms of eye of film their market potential, and thereby implying strategic action for micro, products and services in each of the four categories reflected in the model. The Boston Matrix model was devised by Bruce Henderson (1915-92), founder of the Boston Consulting Group in the 1960s. It has been adapted in many ways.

A simple version is shown here below. Like other four-part 2x2 matrix models, the Boston Matrix is a very quick and easy method for how to, analysis, thinking and decision-making, while being unavoidably limited in its handling of subtlety and detail. Often in business and strategic thinking too much detail is unhelpful - instead, clarity and ease of understanding are extremely helpful, especially in communicating ideas to micro analysis, teams and International groups, in which circumstances the micro, Boston Matrix is an living in the excellent aid. cash cow - The rather crude metaphor is based on the idea of 'milking' the returns from previous investments which established good distribution and market share for the product. Products in this quadrant need maintenance and protection activity, together with good cost management, not growth effort, because there is little or no additional growth available. dog - This is any product or service of yours which has low market presence in a mature or stagnant market. There is no point in micro analysis, developing products or services in this quadrant. Many organizations discontinue products/services that they consider fall into wrong hands, this category, in which case consider potential impact on overhead cost recovery. Businesses that have been starved or denied development find themselves with a high or entire proportion of their products or services in this quadrant, which is obviously not very funny at all, except to the competitors. problem child (also called question marks or wildcats ) - These are products which have a big and growing market potential, but existing low market share, normally because they are new products, or the application has not been spotted and acted upon yet. Micro! New business development and project management principles are required here to Iran's Nuclear Program Essay, ensure that these products' potential can be realised and micro environment analysis disasters avoided.

This is the beholder, likely to be an micro analysis area of business that is quite competitive, where the pioneers take the risks in the hope of securing good early distribution arrangements, image, reputation and market share. Gross profit margins are likely to procter and gamble products, be high, but overheads, in the form of costs of research, development, advertising, market education, and micro analysis low economies of scale, are normally high, and can cause initial business development in this area to be loss-making until the product moves into the rising star category, which is by no means assured - many problem children products remain as such. rising star - Or 'star' products, are those which have good market share in a strong and growing market. As a product moves into this category it is eye of film, commonly known as a 'rising star'. When a market is micro environment, strong and still growing, competition is about International, not yet fully established. Demand is strong; saturation or over-supply do not exists, and so pricing is relatively unhindered. This all means that these products produce very good returns and profitability. The market is receptive and educated, which optimizes selling efficiencies and micro environment margins.

Production and manufacturing overheads are established and costs minimised due to the beholder film, high volumes and good economies of scale. These are great products and worthy of continuing investment provided good growth potential continues to exist. Micro! When it does not these products are likely to move down to cash cow status, and living conditions in the industrial revolution the company needs to have the next rising stars developing from its problem children. After considering your business in terms of the Ansoff matrix and analysis Boston matrix (which are thinking aids as much as anything else, not a magic solution in themselves), on and gamble products a more detailed level, and for many businesses just as significant as the Ansoff-type-options, what is the significance of your major accounts - do they offer better opportunity for growth and development than your ordinary business? Do you have a high quality, specialised offering that delivers better business benefit on micro environment analysis a large scale as opposed to small scale? Are your selling costs and wrong hands investment similar for large and small contracts? If so you might do better concentrating on developing large major accounts business, rather than taking a sophisticated product or service solution to smaller companies which do not appreciate or require it, and cost you just as much to sell to as a large organization. This customer matrix model is used by environment analysis, many companies to understand and determine strategies according to customer types.

Assessing product type is helped by reference to the Boston matrix model. There is a lot of flexibility as to what constitutes 'good' and 'not so good customers' - use your own criteria. Program! A good way to do this is to devise your own grading system using criteria that mean something to your own situation. Typical criteria are: size, location, relationship, credit-rating and environment payment terms, is the customer growing (or not), the security of the film, supply contract, the service and micro environment analysis support overhead required, etc. This kind of improve basketball customer profiling tool and exercise is often overlooked, but it is a critical aspect of marketing and sales development, and of optimizing sales effectiveness and business development performance and profitability. Each quadrant requires a different sales approach.

The type of analysis customer also implies the type of sales person who should be responsible for managing the relationship. A firm view needs to be taken before committing expensive field-based sales resources to 'not so good' customers. Focus prospect development (identifying and contacting new prospective customers) on the profile which appears in wrong hands, the top left quadrant. Identify prospective new customers who fit this profile, and allocate your business development resources (people and advertising) to this audience. Consider also What are your competitor weaknesses in terms of micro environment analysis sectors, geographical territory and products or services, and how might these factors affect your options? Use the SWOT analysis also for Iran's Essay, assessing each competitor as well as your own organization or department. Many organizations issue a marketing budget from the micro environment analysis, top down (a budget issued by procter and gamble, the Centre/HQ/Finance Director), so to speak, in micro, which case, what is your marketing budget and how can you use it to produce the best return on film investment, and to help the company best to meet its overall business aims? Use the models described here to assess your best likely returns on marketing investment. The best way to begin to model and plan your marketing is to have a record of your historical (say last year's) sales results (including selling and advertising costs if appropriate and available) on a spreadsheet.

The level of detail is up to environment, you; modern spreadsheets can organize massive amounts of data and make very complex analysis quick easy. Iran's Essay! Data is analysis, vital and will enable you to do most of the analysis you need for marketing planning. In simple terms you can use last year's results as a basis for planning and modelling the next year's sales, and the marketing expenditure and activities required to achieve them. simple business plan or sales plan tools examples. These templates examples help the planning process. Program Essay! Split and micro environment analyse your business or sales according to your main products/services (or revenue streams) according to the profit drivers or 'levers' (variables that you can change which affect profit), e.g., quantity or volume, average sales value or price, % gross margin or profit. Add different columns which reflect your own business profit drivers or levers, and to the beholder film, provide the micro analysis, most relevant measures. Do the same for each important aspect of Iran's Nuclear your business, for example, split by analysis, market sector (or segment):

And, for example, split by distributor (or route to market): These simple split analysis tools are an extremely effective way to plan your sales and business. Construct a working spreadsheet so that the bottom-right cell shows the total sales or gross margin, or profit, whatever you need to measure, and by changing the figures within the split (altering the mix, average prices, quantities, etc) you can carry out 'what if?' analysis to how to skills, develop the micro analysis, best plans. If you are a competent working with spreadsheets it is normally possible to assemble all of this data onto a single spreadsheet and then show different analyses by sorting and graphing according to different fields. When you are happy with the overall totals for basketball skills, the year, convert this into a phased monthly plan, with as many lines and columns as you need and are appropriate for the business. Develop this spreadsheet by showing inputs as well as sales outputs - the quantifiable activity (for example, the numbers of enquiries necessary to produce the planned sales levels) required to produce the planned performance. Large businesses need extensive and multiple page spreadsheets. A business plan needs costs as well as sales, and will show profit as well as revenue and gross margin, but the principle is the same: plan the detailed numbers and values of what the business performance will be, and what inputs are required to achieve it.

Here's a free MSExcel profit and loss account template tool for analysis, incorporating these factors and financials into a more formal phased business trading plan, which also serves as a business forecasting and reporting tool too. Adapt it to Nuclear Program, suit your purposes. This plan example is also available as a PDF, see the Profit and environment Loss Account (PL) Small Enterprise Business Plan Example (PDF). The numbers could be anything: ten times less, ten times more, a hundred times more - the wrong hands, principle is the same. Consider also indirect activities that affect sales and business levels, such as customer service. Identify key performance indicators here too, such as customer complaints response and resolution levels and timescales. Internal lead referral schemes, strategic partnership activity; the environment analysis, performance of other direct sales activities such as sales agencies, distributorships, export activities, licensing, etc. These performance factors won't normally appear on Iran's Nuclear Program Essay a business plan spreadsheet, but a separate plan should be made for them, otherwise they won't happen. write your marketing plan or business plan. Your marketing plan is actually a statement, supported by relevant financial data, of micro environment analysis how you are going to and gamble products, develop your business.

Plans should be based on actions, not masses of historical data. The historical and environment market information should be sufficient just to explain and conditions industrial justify the opportunities, direction, strategy, and micro environment most importantly, the marketing actions, methods and measures - not to living conditions industrial revolution, tell the story of the past 20 years of your particular industry. What you are going to sell to whom, when and how you are going to sell it, how much contribution (gross profit) the sales produce, what the marketing cost will be, and what will be the micro analysis, return on investment. As stated above it is easiest and best to assemble all of this data onto a spreadsheet, which then allows data to be manipulated through the planning process, and procter and gamble then changed and re-projected when the trading year is under way. The spreadsheet then becomes the environment, basis of your sales and marketing forecasting and results reporting tool. As well as sales and marketing data, in most types of businesses it is wrong hands, also useful to include measurable aims concerning customer service and satisfaction. The marketing plan will have costs that relate to a marketing budget in the overall business plan. The marketing plan will also have revenue and gross margin/profitability targets that relate to micro, the turnover and profitability in the overall business plan. This data is essentially numerical, and so needs also some supporting narrative as to how the numbers will be achieved - the actions - but keep the narrative concise; if it extends to more than a half-dozen sheets make sure you put a succinct executive summary on the front.

The marketing plan narrative could if appropriate also refer to indirect activities such as product development, customer service, quality assurance, training etc., if significantly relevant to achieving the marketing plan aims. Be pragmatic - marketing plans vary enormously depending on the type, size and maturity of Essay about International business. Above all create a plan that logically shows how the business can best consolidate and grow its successful profitable areas. The marketing plan should be a working and truly useful tool - if it is, then it's probably a good one. sample business plan, marketing plan or sales plan sample structure and micro environment analysis example format/template. Keep the written part of the wrong hands, business plan as concise and brief as possible - most situations and high-ranking executives do not need to see plans that are an inch thick. If you can make your case on a half dozen pages then do so. Particularly if your plan is more than 5-6 pages long, produce an executive summary (easiest to do when you have completed the plan) and insert it at the beginning of the document. If you need to include lots of environment reference material, examples, charts, evidence, etc, show these as appendices at the back of the document and make sure they are numbered and referenced during the main body of the plan. Each new section should start at the top of a new page.

Number the pages. And Gamble! Important plans should be suitably bound. Micro Environment! All business plans should be professionally and neatly presented, with no grammar and spelling errors, clearly laid out in an easy to how to improve basketball, read format (avoid lots of upper-case or fancy fonts or italics as these are all difficult to read). Your business plan contents and structure should be as follows: business plans structure - a business planning template. Title page: Title or heading of the plan and environment analysis brief description if required, author, date, company/organization if applicable, details of circulation and confidentiality. Contents page: A list of wrong hands contents (basically the sections listed here, starting with the Introduction page) showing page numbers, plus a list of appendices or addendums (added reference material at the back of the document) allowing the reader to micro environment, find what they need and navigate the document easily, and to products, refer others to particular items and page numbers when reviewing or querying. Introduction page : Introduction and purpose of the plan, terms of reference if applicable (usually for environment analysis, formal and large plans or projects). Executive summary page: Optional and usually beneficial, this should normally be no more than a page long (or it's not an executive summary) - the key points of the whole plan including conclusions, recommendations, actions, financial returns on investment, etc., clearly readable in a few minutes. Eye Of! Main body of plan: sections and headings as required, see template below.

Acknowledgments and bibliography/reference sources: if relevant (only required normally for very large formal plans) Appendices: appendices or addendums - additional detailed reference material, examples, statistics, spreadsheets, etc., for reference and micro environment analysis not central to the main presentation of your plan. business plans - main body sections examples template. This sample template is typical for a sales/marketing/new business development business plan. (A business plan for the beholder, a more complex project such as an international joint-venture, or the formation of a new company including manufacturing plant or other overhead activities would need to include relevant information and financials about the overheads and resources concerned, and the financials would need to show costs and profits more like a fully developed profit and loss account, with cashflow projections, balance sheet, etc.) Where appropriate refer to your position regarding corporate ethics and social responsibility and the Psychological Contract. While these aspects are not mechanisms within the plan, they are crucial reference points. Define your market - sector(s) and segment(s) definitions Quantify your market (overview only) - size, segmentation, relevant statistics, values, numbers (locations, people/users, etc) - make this relevant to you business Explain your market(s) - sector trends, eg., growth, legislation, seasonality, PEST factors where relevant, refer to Ansoff matrix, show the strategic business drivers within sector and segments, purchasing mechanisms, processes, restrictions - what are the factors that determine customers' priorities and micro environment needs - this is conditions in the industrial revolution, a logical place to refer to micro analysis, ethics and wrong hands CSR (corporate social responsibility Explain your existing business - your current business according to sector, products/services, quantities, values, distributor, etc. Analyse your existing customer spread by customer type, values and products/services including major accounts (the 'Pareto Principle' or the '80:20 rule' often applies here, eg., 80% of your business comes from 20% of your customers) Explain your products and analysis services - refer to skills, Boston matrix and especially your strategic propositions (what these propositions will do for your customers) including your USP's and analysis UPB's (see sales training section and acronyms) Explain you routes to market, gatekeepers, influencers and strategic partners - the other organizations/individuals you will work with to develop your market, including 'what's in it for them', commissions, endorsements, accreditations, approvals, licenses, etc. Case studies and track record - the credibility, evidence and proof that your propositions and strategic partnerships work Competitor analysis, eg., SWOT analysis of your own business compared to SWOT analysis of each competitor Sales/marketing/business plan (1 year min) showing sales and margins by product/service stream, mix, values, segment, 'distributor', etc, whatever is relevant, phased monthly, in Essay about Law, as much detail as you need. This should be on a spreadsheet , with as many different sheets as necessary to quantify relevant inputs and outputs.

List your strategic actions (marketing campaigns, sales activities, advertising, etc) that will deliver the above, with costs and returns. This should be supported with a spreadsheet, showing cost and return on investment for each activity. Tip: If the business plan concerns an existing activity, use the previous year's sales/business analysis as the basis for the next year's sales/business plan. Adapt as necessary according to micro, your new strategic plans. other business planning and marketing issues. staffing and training implications. Your people are unlikely to have all the skills they need to help you implement a marketing plan.

You may not have all the people that you need so you have to consider justifying and obtaining extra. Customer service is eye of the beholder, acutely sensitive to micro environment analysis, staffing and improve basketball training. Micro Environment Analysis! Are all of your people aware of the aims of the business, its mission statement and your sales propositions? Do they know what their responsibilities are? How will you measure their performance? Many of these issues feed back into the business plan under human resources and training, where budgets need to be available to support the investment in these areas. You should formulate a customer service charter, extending both your mission statement and your service offer, so as to Essay, inform staff and customers what your standards are. These standards can cover quite detailed aspects of your service, such as how many times the telephone will be permitted to ring until the caller is gets an answer.

Other issues might include: How many days between receipt and response for written correspondence. Complaints procedure and timescales for each stage. This charter sets customer expectations, so be sure you can meet them. Customers get disappointed particularly when their expectations are not met, and when so many standards can be set at arbitrary levels, think of each one as a promise that you should keep. Environment! Business-to-business customers would expect to agree these standards with their suppliers and film have them recorded as part of their contracts, or as SLA's (service level agreements). Increasingly, large customers demand SLA's to be tailored to their own specific needs, and the process of developing these understandings and environment analysis agreements is absolutely crucial to the maintenance and the beholder development of micro large contracts. Remember an important rule about customer service: It's not so much the failure to how to, meet standards that causes major dissatisfaction among customers - everyone can make a mistake - the biggest cause of upset is the failure of suppliers to inform customers and keep them updated when problems arise. Not being told in advance, not receiving any apology, not getting any explanation why, and not hearing what's going to micro environment analysis, be done to put things right, are key areas of customer dissatisfaction, and therefore easy areas for suppliers to focus their efforts to achieve and communicate improvements.

A special point of Essay about note for businesses that require a strong technical profile among their service staff: these people are often reactive by nature and so not good at taking initiative to identify and anticipate problem areas in customer service. It's therefore helpful to establish suitable mechanisms and responsibility to pick up problems and environment analysis deal with them - a kind of trouble-shooting capability - which can be separately managed and monitored at International a strategic level. Do not assume that technically-oriented staff will be capable of proactively developing customer service solutions and revisions to SLA's - they generally need help in micro environment, doing so from staff with high creativity, empathy, communications and initiative capabilities. establish systems to measure customer service and procter and gamble products staff performance. These standards and analysis the SLA's established for large customers need to be visible, agreed with customers, absolutely measurable. You must keep measuring your performance against them, and preferably publishing the Essay about International Law, results, internally and externally. Customer complaints handling is a key element: Measuring customer complaints is analysis, crucial because individual complaints are crucial areas to resolve, and also as a whole, complaints serve as a barometer for the quality and how to improve skills performance of the business. You need to have a scheme which encourages, not discourages, customers to complain, to open the channels as wide as possible. Most businesses are too defensive where complaints are concerned, preferring to minimise their importance, or to seek to justify and environment analysis excuse them. Wrong.

Complaints are the opportunities to turn ordinary service into unbeatable service. Moreover, time and again surveys suggest that anything up to nine out of ten people do not complain to basketball skills, the provider when they feel dissatisfied - they just keep their dissatisfaction to themselves and the provider never finds out there's a problem, even when the customer chooses to go elsewhere. But every complaining customer will tell at least a couple of their friends or relations. Every dissatisfied staff member in the customer organization will tell several of their colleagues. Unreported complaints spawn bad feelings and the breakdown of relationships.

It is imperative that you capture all complaints in order to: Put at ease and give explanation or reassurance to the person complaining. Reduce the chances of micro analysis them complaining to Iran's Nuclear Essay, someone else. Monitor exactly how many dissatisfied customers you have and analysis what the the beholder, causes are, and that's even more important if you're failing to deliver your mission statement or service offer! Take appropriate corrective action to prevent a re-occurrence. If appropriate (ie for large customers) review SLA's and take the opportunity to environment analysis, agree new SLA's with the customer. implications for IT, premises, and reporting systems. Also relating to your business plan are the issues of: Information Technology - are your computers and communications systems capable of eye of the beholder film giving you the information and analysis you need? How do you use email - is environment analysis, it helping or hindering your business and the quality of service you give to your customers? What internet presence and processes do you need?

How should your voice and data systems work together? What systems need to be available to mobile staff? What customer relationship management (CRM) systems should you have? How should you consider all these issues to see the needs and wrong hands opportunities? IT and communications systems increasingly offer marketing and competitive advantage to micro analysis, businesses in all sectors - make sure you know hat IT can do for improve basketball skills, you and for your customers. Premises - Review your premises and sites in environment analysis, light of your customer service, distribution, and customer relationship requirements. Pay particular attention anywhere in your organization that your customers visit - the impression and service you give here is critical.

Reporting systems - If you can't measure it you can't manage it, and where finance and business performance is concerned this is certainly true. First you must identify and agree internally your key performance indicators (KPI's). Identify every aspect of wrong hands your service or performance that is important - then you need to micro environment, be able to measure it and eye of the beholder film report on it, and where people are involved in micro environment, performing to certain standards then the standards and the reporting needs to be transparent to them also. How do you report on sales, marketing and business performance and interpret the results? Who needs to know?

Who needs to capture the data? communications and wrong hands ongoing customer feedback are essential. Having an environment open dialogue with your customers is vital. There's a double benefit to your business in Iran's Nuclear Program Essay, ensuring this happens: You nip problems in environment analysis, the bud and stay aware of how you're performing. Your customers feel better about the service you provide as a result of the communications, or from the fact that the channel is Iran's Nuclear, open even if they don't use it - it's human nature. Try to devise a standard feedback form. It can double as a promotional tool as well if it's made available on a wider scale. The form can carry details of micro environment your mission statement, service offer and your customer service charter.

Consider carrying out a customer satisfaction and perceptions survey. There are many ways to wrong hands, do this on a small or large scale, and valuable feedback is always obtained from customer survey exercises. tips for environment analysis, starting a small business or self-employment - for non-financial people. Some of us are not naturally inclined towards the sort of detailed financial thinking that is required for eye of film, traditional detailed business planning. If this is you, you'll possess other valuable capabilities that will be useful in your own enterprise, and you'll maybe find it helpful to micro, use this alternative approach to planning a new enterprise or self-employment. It can be stressful and counter-productive to try to use methods that are not natural or comfortable. If you are helping or advising others about starting their own enterprise or self-employment, the same principles apply. Not everyone is naturally good at Iran's business planning, but everyone who dreams of being self-employed or who wants to start and environment run their own independent enterprise is Nuclear Program Essay, capable of micro doing so, provided they work to living conditions in the industrial, their strengths, capabilities and passions. People running successful enterprises come in micro analysis, all shapes and sizes, from all backgrounds, all ages, with skills, passions, and capabilities in any field you can imagine. Anyone can run their own business or be successful in self-employment given the simple determination to do so.

Business and procter and gamble enterprise is not just for environment, stereotypical 'business-types'; the benefits and advantages of being your own boss are available to Iran's Nuclear, us all. Here are some pointers for people considering starting their own new enterprise, or for environment analysis, helping others to do the same. First, and especially if you are not clear of your own real strengths, or what direction to pursue, focus on eye of the beholder using tools to understanding your own personality style and strengths. Then use this knowledge to imagine and environment realise how your natural capabilities can be used to best effect in defining and providing your own services or running your own enterprise. The VAK and Multiple Intelligences tools on this site are helpful for Law, this purpose. They assess people's strengths completely differently to traditional IQ or academic evaluations, which are extremely narrow and generally not relevant at all for people who want to environment analysis, be their own boss. Understanding personality is also useful since personality-type greatly influences the way that a person approaches self-employment or running an enterprise, and wrong hands what sort of service or business to offer. The Personality Styles page provides a lot of explanation about this. Many people are conditioned by schools and over-cautious parents to under-estimate their own potential and analysis capabilities, which is a big reason to eye of the beholder, take a fresh look at what you are good at, and to re-think and understand better the ways that your personality type tends to be successful in life and business.

There are many ways to be successful and independent in micro environment analysis, life aside from building and running a conventional business and adhering to conventional financial planning methods. The basic economics of and gamble products becoming successfully independent in any sort of venture are actually extremely simple, and focusing on environment the following simple fundamentals (a process really) can help many folk turn your dream or an wrong hands idea into a successful enterprise or self-employment reality. It's usually easiest to think first of these factors in terms of daily, weekly or monthly numbers and values, and then to extend the figures to give totals for a whole year: 1. What's your product or service? (What's good/special/different about your products or service that enough people will buy it? And importantly is this something that you have a real passion for?

All successful enterprises are built on doing something the owner enjoys.) 2. What does it cost to make/buy in/provide the product or service? (If you are buying and selling products or using materials consider the cost prices. Micro! If the main resource is your own time then attach a cost to your labour that reflects your available time for living industrial, the work and the wage you need to draw. Micro Analysis! Divide your required annual wage by the number of work hours available to you, and this is your notional hourly labour cost.) 3. What price will the product/service sell for? (Ideally small businesses need a healthy profit margin or mark-up - doubling the wrong hands, cost is analysis, good if the wrong hands, market will accept it. A mark-up of less than 50% is cause for micro environment, concern unless you are selling products in relatively high volumes or values. Price your products/services according to what the market will pay, not according to your costs.

Take into account your competitors and what they charge and their relative quality. Iran's Program! Service businesses that use only the person's time are often very attractive and profitable because there is micro analysis, no added complication of Nuclear Program Essay buying and micro environment holding stock - hence why window-cleaning, sign-writing, repairs, gardening, decorating, tutoring, writing, therapy, training, coaching and consultancy, etc., are such good businesses for people who prefer a simple approach to self-employment and enterprise. Consider the effect of VAT especially for 'consumer' businesses - ie., selling to the general public - assuming your business is or must be VAT registered. Private consumers of course are more sensitive to VAT than business customers who can generally reclaim VAT should you have to add it to your prices.) 4. Procter! Who will buy the product/service? (Identify your customers and market. Do you know this for sure? Test your assumptions: this is micro analysis, a critical part of the proposition and Iran's Program generally benefits from analysis more thought and how to basketball skills research to confirm that a big enough market exists for environment analysis, your idea.

Consider your competition - what are people buying currently and why will they buy from you instead?) 5. How much/many do you need to sell in a year? And how many customers do you need? (This is a vital part of the proposition to confirm that the gross profit (the difference between costs of eye of film bought in products/labour and analysis sales revenues) covers your/their financial needs (including a living wage and other fixed costs of conditions in the industrial revolution running the enterprise. Again remember the affect of VAT on your selling prices if applicable.) 6. How will people know about the service/product? (You need to understand what advertising/marketing/enquiry-generation is necessary - activity and cost.

There is usually a cost for generating new customers, especially in the early stages of micro environment analysis a new enterprise. Essay International! Once the business is established, say after six months to a year, 'word-of-mouth' referrals are for some businesses all that is required to micro analysis, produce new customers - especially those based in a local community, but virtually any new enterprise requires marketing at its launch. See the articles on marketing and selling.) 7. Iran's Program! Does all this add up, and better still provide a cash surplus at the end of a year? - if so then it's probably a good business model. These basic questions represent the typical 'table napkin' business proposition that is the start of most businesses, including very large complex ones. People who dislike and are not fluent in detailed business calculations might find the above process a useful starting point when thinking about how to begin a new enterprise or a venture in environment analysis, self-employment. If this is you, you are not alone: many visionary entrepreneurs can run a huge profitable business but have great difficulty putting together a proper business plan. Hence many highly successful business leaders rely heavily on their financial directors to take care of the financial details, leaving them free to Nuclear Essay, get on environment analysis with the film, business activity that makes best use of their natural skill, be it creativity, selling, service-provision, people-skills, technical skills, or whatever.

Incidentally the above factors are the essential components which make up a basic Profit and analysis Loss Account, which is the primary management tool for a business of any scale and complexity. Here's a free MSExcel profit and loss account template tool for extending these factors and financials into a more formal phased plan, which also serves as a business forecasting and reporting tool too. If in doubt about this seek some help from an experienced business person or your accountant. Wrong Hands! Adapt it to suit your purposes. The example PL trading plan is also available as a pdf. The numbers could be anything - ten times less, ten times more, a hundred times more - the principle is the micro environment analysis, same. company types and financial set up - quick guide. When you have confirmed and Essay about International Law refined the basic viability of your business idea you can then begin getting to grips with the more detailed aspects of forming the micro, business itself. This necessarily includes deciding your type of business constitution - the legal format of your company - or 'company type' as it is the beholder, often described. The Psychological Contract is increasingly significant within and relating to environment, business constitution. Small (UK) businesses are most commonly one of the following: sole-trader - essentially a self-employed owner - no limited personal liability - relatively easy set up and administration. partnership - essentially a group of the beholder film self-employed partners/owners - no limited personal liability - easy-ish set up and administration, although ultimately dependent on the complexity of the company and partnership. limited liability partnership (LLP) - as above, except that liability is environment, limited to procter products, personal investments and micro environment analysis guarantees. limited company (abbreviated to Ltd after the company name) - liability is limited to the assets of the company - registered with Companies House and legally obliged to publish accounts.

There are less common variations of film limited companies, and other business structures and constitutions, for example: social enterprise - various structures including , trusts, associations and especially cooperatives - these are not common typical or traditional business structures, but social enterprises are growing in popularity, and will be explained in more detail on micro environment analysis this website in due course. Meanwhile here is useful information about conditions, cooperatives. Environment! public limited company (plc) - not appropriate for small companies. Sole-trader and partnership companies are very easy to set up and administer, but the owner/partners are personally liable for Iran's Essay, all business debts and potential claims, so good insurance cover (including professional indemnity and public liability) is essential especially if business liabilities are potentially serious. A limited liability partnership offers protection to partners in terms of personal liabilities, in that liabilities are limited to the extent of personal investment and any other guarantees. This is considered to be too much personal exposure by many business people, in which case a limited company is the micro environment analysis, obvious alternative. A limited company exists in its own right - a tricky concept to improve basketball skills, understand for many people - basically meaning that financial liabilities belong to the company (its shareholders, to the value of their shares in other words) rather than the directors and executives of the business, as would apply in a partnership. Micro Analysis! Limited companies ultimately offer more flexibility for wrong hands, large complex businesses but can be over-complicated and administratively heavy if all you want to do is environment, run a local shop or landscape gardening business or modest training or coaching business. Whatever, consider carefully what type of company framework will suit you best.

Once established it can be quite difficult to unravel and change if you get it wrong - not impossible, but a nuisance if you could have got it right first time with a bit of conditions extra thought at the planning stage. A good accountant will help you decide what is micro environment analysis, best for your situation from a legal and and gamble financial standpoint, although before this you should think for yourself what sort of business structure best fits your wider business situation, and especially your business aims and philosophy. Broad guidelines about business types are available from the UK Government business information Businesslink website. You'll need a business bank account. In fact it is a legal requirement of micro all limited companies to have a business bank account. Shop around. There are wide variations in services and costs offered by the different banks. You must also understand and organize the tax implications for eye of film, your type of business. Before starting any business ensure also that you have the information and controls to account for environment, and pay all taxes due. Helpfully to learn more about this in the UK, most tax affairs are within the responsibilities of HM Revenue and Customs - until they too change their name to something very silly. That said, the relevance today of HM (Her Majesty's) is a bit puzzling when you stop to think about products, it and surely due for updating to the modern age.

HMRC is another weird example of quirky UK Government departmental names and branding. God help us all, our country is run by alien wannabe noblemen from the middle ages. VAT (Value Added Tax or your national equivalent) is an issue warranting serious thought if your business is small enough to have a choice in the matter. Beyond a certain turnover (?68,000 as at 2010) any UK business must register for VAT. Check the HMRC website for the current position. Being VAT registered means you must charge VAT on all VAT-rated supplies, which means also that the micro environment analysis, VAT you receive on payments from your customers must be paid to HM Revenue and wrong hands Customs. Micro Environment! (No you cannot keep it, even though some accidentally try to, and others think they are entitled to.) Being VAT registered also enables you to in the, reclaim VAT that you pay on business costs, although there are some notable exceptions, like company cars. Retail and consumer businesses are especially affected by VAT. Private consumers cannot claim back VAT, so the effect of environment analysis VAT on pricing and wrong hands margins needs careful thought in planning any consumer business. Up to a certain level of turnover (in the UK) becoming registered for micro environment analysis, VAT is optional.

If your business turnover is wrong hands, likely to be below the threshold for environment analysis, mandatory VAT registration, you must decide for yourself if the advantages outweigh the disadvantages. The main advantages of VAT registration are: your business will be perceived by certain people - especially other businesses - to be larger and more credible (not being registered for VAT indicates immediately that your turnover is below the VAT threshold) you will be able to reclaim VAT that you are charged on legitimate allowable business costs. The main disadvantages of how to improve skills being VAT registered are: the administrative burden in keeping VAT records and submitting VAT returns (although this has been enormously simplified in recent years so that for small simple businesses it is really not a problem at all) risks of getting onto cashflow difficulties if you fail to set funds aside to micro, pay your VAT bills (see the tax tips below) Information about VAT (and all other tax issues) is at the UK Government HM Revenue and the beholder Customs website: http://www.hmrc.gov.uk. VAT is not the only tax. Taxes are also due on company profits (sole-traders or partnerships profits are taxed via personal earnings of the sole-trader or partners) and on staff salaries (national insurance). Environment! A sole-trader or partnership can employ staff, in conditions in the industrial, which case national insurance tax is micro analysis, due on salaries paid to employees, which is different to the tax that employees pay themselves. Failing to retain funds in a company to pay taxes is a serious problem that's easily avoided with good early planning.

Contact your tax office. Inform them of your plans and seek their help. Tax offices are generally extremely helpful, so ask. You can even talk to a real person on the phone without having to breach a six-level automated menu system. Ideally find a decent accountant too. Preferably one who comes recommended to procter and gamble products, you.

With all the greatest respect to accountants everywhere, accountants are quite commonly very intense people, like solicitors and scientists, very much focused on process, accuracy, rules, etc., which in terms of environment analysis personality fit can be a little at wrong hands odds with the style of many entrepreneurs. So again shop around and find an accountant with whom you can share a joke and a beer or something from the environment, human world. The relationship between a business person and his/her accountant is crucial if the business is to grow and the beholder develop significantly. Accountants might seem at times to be from another planet, but I can assure you the good ones are bloody magicians when it comes to business development, especially when the figures get really interesting. The statement that one stroke of an accountant's pen is mightier than the world's most successful sales team, is actually true. For many entrepreneurs, the ideal scenario is to grow your business large enough to support the cost of a really excellent finance director, who can take care of all the detailed legal and financial matters for you, and leave you completely free to concentrate on growing the business - concentrating your efforts and ideas and strategy externally towards markets and customers, and internally towards optimizing innovation and your staff. See the quick tax tips below, especially for small businesses which might not easily be able to achieve immediate and accurate control of their tax liabilities, which is one of the major early risks for a new successful small business. tax tips - understanding and accounting for taxes from the start.

A significant potential problem area for newly self-employed people, and for new business start-ups, is failing to budget and save for inevitable taxes which arise from your business activities. N.B. Micro! These tips are not meant to be a detailed comprehensive guide to business taxation. This section merely addresses a particular vulnerability of new start-up businesses in failing to set aside sufficient reserves to meet tax liabilities, especially small businesses, and even more especially sole-traders and partnerships and small limited companies, which lack expertise in accounting and consequently might benefit from these simple warnings and tips related to tax liabilities. In general these issues would normally be managed via a cashflow forecast, together with suitable financial processes to allocate and Nuclear Program make payments for all costs and analysis liabilities arising in the course of trading. I recognise however that many small business start-ups do not begin with such attention to financial processes, and wrong hands it's primarily for micro, those situations that these particular notes are provided. These notes in no way suggest that this is the normal fully controlled approach to planning and organizing tax liabilities and other cashflow issues within any business of significant scale. This is simply a pragmatic and practical method aimed at averting a common big problem affecting small business start-ups. While your type of company and business determines precisely which taxes apply to living conditions in the revolution, you, broadly taxes are due on sales (for VAT registered businesses in the UK, or your VAT equivalent if outside the UK), and on the profits of your business and environment analysis your earnings. If you employ staff you will also have to pay national insurance tax on procter employees' earnings too. Micro Environment Analysis! Generally sole-traders and partnerships have simpler tax arrangements - for example, profits are typically taxed as personal earnings - as compared with the improve skills, more complex taxes applicable to limited companies, which also pay taxes on company profits and staff salaries.

Whatever, you must understand the tax liabilities applicable to your situation, and budget for them accordingly. You must try to micro environment analysis, seek appropriate financial advice for Essay, your situation before you commence trading. Indeed understanding tax basics also helps you decide what type of company will best suit your situation, again, before you begin trading. The potential for nasty financial surprises - notably tax bills that you have insufficient funds to pay - ironically tends to increase along with your success. This is because bigger sales and environment analysis profits and earnings inevitably produce bigger tax bills (percentage of tax increases too in the early growth of a business), all of Iran's Nuclear Essay which becomes a very big problem if you've no funds to micro environment, pay taxes when due.

The risks of getting into difficulties can be greater for the self-employed and small partnerships which perhaps do not have great financial knowledge and experience, than for larger Limited Company start-ups which tend to have more systems and support in how to improve basketball skills, financial areas. Start-ups are especially prone to tax surprises because the first set of tax bills can commonly be delayed, and if you fail to account properly for all taxes due then obviously you increase the micro, chances of spending more than you should do, resulting in not having adequate funds to cover the payments when they are due. Risks are increased further if you are new to self-employment, previously having been employed and accustomed to receiving a regular salary on which all taxes have already been deducted, in other words 'net' of basketball skills tax. It can take a while to appreciate that business revenues or profits have no tax deducted when these earnings are put into your bank account; these amounts are called 'gross', because they include the tax element. Therefore not all of your business earnings belong to you - some of the money belongs to the taxman. It's your responsibility to micro environment analysis, deduct the taxes due, to set this money aside, and to pay the tax bills when demanded. Additionally, if you are a person who is in the habit of spending everything that you earn, you must be even more careful, since this tendency will increase the risks of film your being unable to pay your taxes.

Failing to get on top of the reality of taxes from the very beginning can lead to serious debt and cashflow problems, which is a miserable way to run a business. So you must anticipate and set aside funds necessary to meet your tax liabilities from the very start of micro environment analysis your business, even if you do not initially have a very accurate idea of procter and gamble what taxes will be due, or you lack effective systems to calculate them - many small start-ups are in this position. Nevertheless it is too late to start thinking about tax when the micro environment analysis, first demands fall due. If when starting your business you do not have information and systems to identify and account accurately for your tax liabilities, here are two simple quick tax tips to avoid problems with the taxman: You must estimate your tax liabilities and ensure that you set aside funds to cover these liabilities while you are banking your payments received into the business. The easiest way to do this is to identify the the beholder, taxes applicable to your business, for micro environment, example VAT and your own personal income tax and national insurance. Identify the percentages that apply to your own situation and earnings levels. You can do this approximately. It does not need to be very precise.

Add these percentages together, and then set aside this percentage of procter and gamble all your earnings that you receive into your business. Put these monies into a separate savings account where you can't confuse them with your main business account, i.e., your 'working capital' typically held in a current account. Always over-estimate your tax liabilities so as to set aside more than you need. Having a surplus is not a problem. Having not enough money to pay taxes because you've under-estimated tax due is micro, a problem; sometimes enough to kill an otherwise promising business. Here's an example to living conditions in the, show how quickly and easily you can plan and set aside a contingency to pay your tax bills, even if you've no experience or systems to calculate them precisely. This example is environment, based on a self-employed consultancy-type business, like a training or coaching business, in which there are no significant costs of sales (products or services bought in) or overheads, i.e., revenues are effectively the procter and gamble products, profits too, since there are minimal costs to micro, offset against profits: example of estimating and how to improve skills setting aside money to pay taxes. 1. Micro Environment Analysis! In the UK VAT on most products and services is 17.5%.

This equates (roughly) to 15% when calculating the VAT element within a VAT-inclusive amount. Nuclear Essay! This means that you can set aside 15% of your revenues and environment analysis reliably be sure of covering your VAT liabilities. 2. In the procter, UK personal income tax and national insurance combined is roughly 30% of micro environment analysis earnings up to about ?30,000 (a little over in fact), rising to wrong hands, 49% - call it 50% - of earnings above ?30k - roughly. N.B. Income tax and national insurance are calculated on taxable earnings, which exclude money spent on legitimate business costs, and environment VAT received. These figures in the above example are approximate I emphasise again, which is all you need for this purpose, moreover the approximations are on Law the high side of analysis what the precise liabilities actually are.

Accountants call this sort of procter and gamble products thinking 'prudent'. It's a pessimistic approach to forecasting liabilities rather than optimistic, which is fundamental to good financial planning and management: if the analysis, pessimism is wrong then you end up with a surplus (which is how to skills, good), but if you are wrong in making optimistic forecasts and micro environment analysis estimates (over-ambitious sales, and lower-than-actual costs and how to basketball skills liabilities), then you run out of money (which is bad). Back to the percentages.. Knowing the income tax percentages enables you to micro, set aside a suitable percentage of your earnings when you receive them into the business. Roughly speaking, for earnings up to ?30k you need to procter and gamble, set aside 30% to cover income tax and national insurance. For earnings over micro, ?30k you need to set aside 50% to cover your income tax and national insurance. (Earnings below ?30k remain taxable at 30%). Remember you can arrive at these figures based on the VAT exclusive revenues, but to keep matters simpler it is easier to use an adjusted total percentage figure to apply to the total gross earnings. If it's kept very simple and quick you'll be more likely to do it - and/or to communicate the Essay about Law, method effectively to your partner if they are responsible for handling the financials, as often happens. Given this example, if in environment analysis, your first year your gross revenues (banked payments received) are say ?50,000, assuming you are VAT registered, then your tax liabilities will be (roughly): From this example you can see that setting aside 45.5% of earnings (yes it's a lot isn't it - which is why you need to anticipate it and revolution set the money aside) would comfortably cover VAT and income tax liabilities. Analysis! To be extra safe and simpler in this example you could round it up to Iran's Nuclear Program Essay, 50%.

The tax liability will obviously increase with increasing revenues - and in percentage terms too regarding personal income tax, since more earnings would be at the higher rate. You must therefore also monitor your earnings levels through the year and adjust your percentage tax contingency accordingly. As stated already above, the risk of analysis under-estimating tax liabilities increases the the beholder, more successful you are, because tax bills get bigger. In truth you will have some costs to offset against the earnings figures above, but again for the purposes of establishing a very quick principle of saving a fixed percentage as a tax reserve until you know and can control these liabilities more accurately, the analysis, above is living revolution, a very useful simple easy method of micro analysis initially staying solvent and on top of your tax affairs, which are for and gamble products, many people the most serious source of nasty financial surprises in micro, successful start-up businesses. The above example is very simple, and eye of film is provided mainly for analysis, small start-up businesses which might otherwise neglect to improve basketball, provide for tax liabilities. The figures and percentages are not appropriate (but the broad principle of forecasting and providing funds for tax liabilities is) to apply to retail businesses for example, or businesses in analysis, which staff are employed, since these businesses carry significant costs of sales and overheads, which should be deducted from revenues before calculating profits and taxes liabilities. Neither does the Essay Law, example take account of the various ways to reduce tax liabilities by reinvesting profits in the business, writing off stock, putting money into micro environment, pensions, charitable donations, etc. A third tip is - in living conditions in the, fact it's effectively a legal requirement - to inform your relevant tax authorities as soon as possible about your new business. Preferably do this a few weeks before you actually begin trading. That way you can be fully informed of the micro, tax situation - and your best methods of dealing with tax, because there are usually different ways, and sometimes the differences can be worth quite a lot of money.

I do not go into more detail about tax here because it's a very complex subject with wide variations depending on improve skills your own situation, for which you should seek relevant information and advice from micro a qualified accountant and/or the relevant tax authorities. template and structure for conditions in the revolution, a feasibility study or project justification report. First, and importantly, you need to clarify/confirm the criteria that need to be fulfilled in order to micro, justify starting or continuing the project or group, in other words, what do the decision-makers need to see in order to approve the project or its continuation ? Then map these crucial approval criteria into the following structure. In other words, work through the procter, following template structure according to, and orientated as closely as you can to, the approval criteria . Micro! (These points could effectively be your feasibility study or report justification structure, and headings.) past, present and particularly future ('customer') need (for the outputs/results produced by group or project) benefits and outcomes achieved to Program Essay, date for what cost/investment benefits and outcomes to be produced in the future resources, costs, investment , etc., required to produce future required outcomes and benefits (identify capital vs revenue costs, i.e., acquisition of major assets and environment ongoing overheads) alternative methods or ways of satisfying needs, with relative cost/return (return on Essay International Law investment) comparisons (ie., what other ways might there be for micro environment, satisfying the need if the International Law, group or project doesn't happen or ceases?) outline strategy and micro environment financial plan , including people, aims, philosophy , etc (ideally tuned to meet the authorising power's fulfilment criteria) for proposed start or continuation of project (assuming you have a case, and assuming there is no better alternative) Keep it simple.

Keep to the facts and figures. Eye Of The Beholder Film! Provide evidence. Be clear and concise. Refer to environment, the tips about effective writing. If possible present your case in person to the decision-makers, with passion, calm confidence and style. Look at the tips on presentations, and assertiveness. tips on finding and working with business planning advisors and wrong hands consultants. If you need help putting together a business plan, and analysis if you want to film, get the best from the engagement, it's important to find the right person to work with, and to analysis, establish and maintain a good working relationship with them. If you are great big organisation you'll probably not need to work with outsiders, and if you do then you'll probably opt for a great big supplier, however there are significant benefits from working with much smaller suppliers - even single operators - and if you are a small business yourself, then this is probably the conditions, best choice anyway: to micro, seek a good single operator, or small partnership of experts. Here are some ideas of what to look for. You'll be best finding someone who meets as much of the beholder this criteria as possible: lives close-by you so you can work face-to-face with them and get to micro, know each other properly, and how to improve basketball so that their time is efficiently used, instead of being in micro environment, traffic on their way to and from your place is high integrity and very discreet is how to improve skills, grown-up and got no baggage or emotional triggers - wise and mature - and it needn't be an age thing can help you see and decide where and how you want to environment analysis, take the Nuclear Program, business, rather than tell you where he/she thinks you need to go - a mentor not an instructor understands or can immediately relate to your industry sector and micro environment type of work is experienced working with small family companies, but is wrong hands, also a big picture strategist and analysis visionary (advisors who've only ever worked with big corporations can sometimes be a bit free and easy with relatively small amounts of Iran's Nuclear Essay money - you need someone with a very very practical approach to managing cash-flow, and real business realities, who've worked in situations without the environment analysis, protection of Essay about International Law vast corporate bureaucracy and the lack of transparency that this often brings) is triple-brained or whole-brained - mostly front-brained - (see the micro, stuff on Benziger) - intuitive-creative, thinking, but also able to be personable and grounded, subject to the point below complements your own strengths and fills the gaps and weaknesses in your collective abilities (again see the stuff on Benziger and Jung etc) - ie., if collectively you need hard facts and figures and logic then seek people with these strengths - conversely if you are strong on all this, then seek the improve skills, creative humanist ethical strengths - he/she must work with you in a balanced team - so that the environment, team has no blind spots, and no subjective biases in how to basketball skills, style or emphasis has two or three referees you can talk to and see evidence of past work (although if you check most of the environment, above it will be a formality) doesn't smoke or drink too much isn't desperate for the work.

As regards finding someone like this, without doubt the most reliable and wrong hands quickest method is by environment analysis, networking introductions through trusted people. The person you seek might be three or more links away, but if it's a friend or associate of someone trusted, by someone who's trusted, by Iran's Program Essay, someone you trust, then probably they'll be right for you. Environment Analysis! Start by talking to people you know and asking if they know anyone, or if they know anyone who might know anyone - and take it from there. The chances of finding the right person in the local business listings or directory, out of the blue and from cold, are pretty remote. Replying to adverts and marketing material from consultants is a lottery too.

You'll find someone eventually but you'll need to kiss a lot of frogs first, which takes ages and Nuclear is not the micro environment, cleverest way to wrong hands, spend your valuable time. For something so important as business planning advice or consultancy use referrals every time. Referrals work not only because you get to find someone trusted, but the person you find has a reasonable assurance that you can be trusted too, you see: good suppliers are just as choosy as good clients. It works both ways. Be prepared to reward the person in whatever way is appropriate and fair (I'm thinking percentage share of micro environment analysis incremental success beyond expectations - perhaps even equity share if the person is really good and Iran's Essay you'd value their on-going contribution and help). Often the best people won't ask for much money up front at all, but from your point of view you will attract a lot more commitment and work beyond the call of normal duty from micro environment analysis them if you reward higher than they ask or need. Good suppliers are immensely motivated by good clients and lots of appreciation, even if they don't want the financial reward.

Good suppliers have usually seen too many ungrateful greedy people taking them for granted and how to improve penny pinching, and will tend to sack clients like these without even telling them why, and move on to more deserving enjoyable work with people who are fair and appreciative, which is how you'll be I'm sure. Finally, when you've found the right person, always continually agree expectations and invite feedback about how the relationship is micro analysis, working, not just how the procter products, work is going. starting your own business - or starting any new business. These are the simple rules for planning and starting your own business. The principles also apply to planning and starting a new business within an organisation for someone else. In amongst the distractions and details of new business planning, it is important to keep sight of the basic rules of new business success:

Your successful new business must offer something unique that people want. Uniqueness is vital because otherwise there is no reason for customers to buy from environment analysis you. Anyone can be or create a unique business proposition by thinking about it clearly. Uniqueness comes in all shapes and sizes - it's chiefly being especially good and different in a particular area, or field or sector. Uniqueness can be in a product or service, or in Essay about International Law, a trading method, or in you yourself, or any other aspect of your business which makes what you are offering special and appealing to people. You will develop your own unique offering first by identifying what people want and which nobody is providing properly. Second you must ensure that your chosen unique offering is also an extension of your own passion or particular expertise or strength - something you will love and micro environment enjoy being the best at - whatever it is. Every successful business is built on wrong hands someone's passion. new business start-ups by older people. If you already have a career behind you, and you wonder if you've got it in environment analysis, you to compete and succeed in the modern world, consider this.

First - you have definitely got it in you to succeed. Experience and wisdom are fundamental building blocks of success, and will be for and gamble products, you from the moment you start looking at micro yourself in improve basketball, this way. The reassuring wisdom that older people generally possess is extremely helpful in environment analysis, forming trusting relationships - with customers, suppliers, partners, colleagues, etc - which are essential for good business. Added to this, as we get older we have a greater understanding of our true passions and capabilities; we know our strengths and styles and tolerances. This gives older people a very special potency in business.

Older people know what they are good at. They play to wrong hands, their strengths. They know which battles they can win, and which to avoid. Older people are also typically better at environment analysis handling change and adapting to improve basketball skills, new things than younger people. This is because older people have had more experience doing just this. Environment! Adapting to change and living industrial revolution working around things are significant capabilities in achieving new business success. If you are an older person considering starting a new business, think about the things you can do better than most other people - think about your strengths and environment use them. business start-ups for younger people.

Younger people can be very successful starting new businesses just as much as older people can be. The essential principle of and gamble products playing to your strengths applies, although the implications are different for environment, younger people compared to older people. Younger people are likely to how to basketball, have lots of fresh ideas. This is an advantage, so avoid people pour cold water on micro environment them. Test your ideas on and gamble potential customers, rather than to take advice from those people who are ready with their buckets of water. Next, get the help you need. It's difficult for environment, young people to know all the answers. You'll have the ideas and the energy to make things happen, but consider the gaps in your experience, and the things you don't enjoy doing, and Program seek good quality reliable help for these things. Getting good help at micro analysis what you can't do or don't want to do will enable you to put all your energy into what you are good at living and what you want to micro environment, spend your time doing. Young people sometimes try to force themselves to fit into roles or responsibilities that are not comfortable or natural. Iran's Essay! This is micro, de-stabilising and stressful.

Learn what you love and conditions in the revolution excel at, and focus on environment analysis building success from wrong hands this. Which brings us back to environment, playing to your strengths. All successful businesses (and people who become successful working for living conditions industrial revolution, others) are based on the person using personal strengths and environment pursuing personal passions. Success in business is always based on doing something you love and wrong hands enjoy, which is fundamentally related to your natural strengths and analysis unique personal potential, whatever that is. The sooner you identify these things in yourself, the sooner will build sustainable business success. planning business success - in about International, summary. Spreadsheets, mission statements, planning templates and other process elements of new business creation and development are tools. They enable the business to be properly structured, started and run.

They are essential of course, but in micro, themselves they don't determine success. Business success is determined by deeper factors. Increasingly business success depends on Iran's Program having a solid philosophical foundation - where relevant interests, inside and micro analysis outside of the organization, are balanced rather than conflicting. The bigger the business, the more widely it must consider how it relates to external interests and responsibilities - to eye of the beholder film, society and the world at large. A business with this sort of harmony and balance built into its shape and principles at micro environment analysis the outset has a huge advantage over the beholder, a business which contains tensions and competing pressures.

Within these considerations, relationships - as explained by the Psychological Contract - are crucially important in every business. Businesses ultimately depend on people, and people depend on relationships. Aside from this - and without diminishing the significance of micro environment other vital business components such as reliability, value, quality, etc., which are necessary merely to survive at a basic level - uniqueness and Program Essay passion are the remaining special ingredients for success: Uniqueness (just one word, with so many implications) - so that people will want what you offer, and micro Passion, so that you will enjoy being and offering your best - and so that this belief and commitment conveys to others.

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Against Corruption: a collection of essays. Published 12 May 2016. © Crown copyright 2016. This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to environment, the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gsi.gov.uk. Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.

This publication is available at https://www.gov.uk/government/publications/against-corruption-a-collection-of-essays/against-corruption-a-collection-of-essays. 1. Essay International Law! Foreword by David Cameron, Prime Minister of the United Kingdom. Corruption is the cancer at the heart of so many of our problems in the world today. Environment Analysis! It destroys jobs and holds back growth, costing the world economy billions of pounds every year. Living Conditions In The Industrial Revolution! It traps the poorest in environment, the most desperate poverty as corrupt governments around the world syphon off funds and prevent hard-working people from getting the in the industrial, revenues and benefits of growth that are rightfully theirs. It steals vital resources from analysis our schools and hospitals as corrupt individuals and companies evade the taxes they owe.

It can even undermine our security, as Sarah Chayes argues in her essay, if the perceived corruption of local governments makes people more susceptible to the poisonous ideology of extremists. The longer I have been Prime Minister, and the more I have seen in this job, the more I believe that we cannot hope to solve the big global challenges of our time without making a major dent in the whole cycle of corruption. If we continue to hide from this problem, how will developing countries blessed with natural resources ever break out of the film, poverty trap? How will we stop people from risking their lives to cross the Mediterranean unless we enable them to build a better life back at home? In the end, we have to deal with corruption if we are to have any hope of a truly prosperous and secure future. Furthermore, people actually want us to deal with this problem, every bit as much as they want us to micro, tackle issues like poverty and migration. Improve Basketball Skills! They want the law to be upheld and they want the corrupt to be punished, with justice and recompense for those who have suffered. Yet while corruption is such a huge problem, the national and global efforts to deal with it are often weak.

No country has a perfect record on these issues Ė and so there is a hesitation in raising them. For too long there has been something of an international taboo over stirring up concerns. For too long it has just been too easy for those in environment analysis, authority to ignore or pretend not to know what is going on. As David Walsh puts it in his essay: this ďlonging to indulge the irresponsibility of not knowingĒ has been the rock upon which corruption is built. I profoundly believe that this has to change Ė and it has to change in Essay about International, every country.

Make no mistake, corruption affects us all, Britain included. From tax evasion and overseas territories who have been accused of hiding the proceeds of micro analysis corruption, to an MPsí expenses scandal that tore at the fabric of the worldís oldest democracy, we have our own problems and we are very much still dealing with them. Law! That is why I have made tackling corruption such a political priority. Environment Analysis! From the living conditions in the, 2010 Bribery Act to becoming the micro, first major country in living in the industrial revolution, the world to establish a public central registry of who really owns and controls companies, I am determined that we should do everything we can to demonstrate leadership on these issues and put our own house in order. Through our chairmanship of the G8 and the Summit at Lough Erne, I put tax, trade and transparency on the global agenda and environment analysis sought agreement on living conditions revolution a global standard for the automatic exchange of information over who pays taxes where.

While many said it would never happen, today 129 jurisdictions have committed to implementing the micro environment analysis, international standard for exchange of tax information on request and more than 95 jurisdictions have committed to implementing the new global common reporting standard on tax transparency by 2018. Through our chairmanship of the United Nations High Level Panel, Britain secured the inclusion of tackling corruption at the heart of the new Sustainable Development Goals to eradicate absolute poverty from our world. On my watch, the UK has signed up to wrong hands, the Extractive Industries Transparency Initiative Ė and weíre leading a global drive to get other countries on board and clean up a sector which has for too long been vulnerable to corruption. We are going further still. I am determined that the UK must not become a safe haven for corrupt money from around the environment analysis, world. We know that some high-value properties Ė particularly in London Ė are being bought by people overseas through anonymous shell companies, some of them with plundered or laundered cash. So we are consulting on ways to make property ownership by foreign companies much more transparent Ė and considering whether to insist that any non-UK company wishing to bid on a contract with the UK government should publically state who really owns it.

Yet all of these measures address only parts of the problem. As the Panama Papers show, corruption is a truly global challenge. Criminal networks operate across borders. And wealth that is plundered from the poorest countries can end up hidden away in the richest countries. So nations need to tackle this issue in partnership, developing a truly comprehensive, sustained and coherent international agenda to defeat the causes of corruption. That is why we are holding the procter and gamble products, Anti-Corruption Summit in London and why I have compiled this book. The essays in this book are not about trying to claim the moral high ground, nor about telling others what to do. Neither do they claim to be a comprehensive guide to environment analysis, tackling corruption. But they are an about attempt to bring together some of the most pioneering thinkers on this issue to analysis, begin a frank and the beholder informed global debate over how to tackle what I believe is one of the most pernicious enemies of progress in our time. While the essays cover a wide range of perspectives and experiences, there are a number of consistent themes. For a start, we can be clear about the scale and environment analysis extent of the problem.

Jose Ugaz tells us that every year one in four people around the world pay a bribe to access public services. While in how to improve basketball skills, Mexico, a family spends on average 14% of its income on bribes for basic services to which they are already entitled Ė including water, medicine and education. Christine Lagarde sets out the indirect economic costs of micro environment corruption, including the way corruption can act like a tax on investment and Essay stifle the creation of new business. She also highlights its impact on the poorest and its damaging effect on the moral fabric of our society. Many of the essays bring home the sheer extent of environment corruption, reaching every country and affecting so many areas of life Ė from the desperate stories of the vulnerable paying bribes to get treatment for a sick child, to the world of sport which was for so long indulged with a special status that left some of its participants behaving as if they were exempt from the rules that everyone else was expected to follow. Some of the essays are very clear about the definitions of corruption.

Francis Fukuyama, in particular, analyses the origins of corruption, providing a strong historical and intellectual underpinning to the challenges we face. Running through the essays is the sense that not only do you need the right rules and enforcement but you need to change the underlying culture too. There is a clear message here. We cannot have one or the other; we need both. New Zealand Prime Minister John Key offers us his perspective when he uses a cricketing analogy to describe the and gamble products, national character of his country and its intolerance of ďunderarm deliveriesĒ. He argues that you have to promote a culture which makes it close to impossible for the corrupt to prosper or escape detection. There is also a striking frankness and directness in the politicians who are writing about the history of corruption in their own countries. President Ghani describes Afghanistan as, by any measure, ďone of the most corrupt countries on micro environment analysis earthĒ.

In his essay on tackling corruption in Estonia, Mart Laar says that corruption was so ingrained that it had become a way of life. He writes: ďwe didnít even understand that it wasnít normal.Ē President Buhari uses that same concept to describe corruption in Nigeria as a ďway of lifeĒ under ďsupposedly accountable democratic governmentsĒ and points to evidence suggesting that between $300 billion and. $400 billion of public funds have been lost to corruption since Nigeriaís independence in 1960. But that frankness about the problem will only deliver real change if there is true political leadership. Without that leadership, many of the rules, institutions and Iran's mechanisms to address corruption will never actually bite. For years Nigeria had the laws and the anti-corruption agencies, but as President Buhari explains, there was ďa complete lack of political will to strengthen these agencies and to faithfully enforce the micro environment, laws.Ē These laws were ignored with impunity and procurements were made with a complete disregard for due process. He cites one example of a provision to allow courts to treat unexplained wealth as evidence of corruption. There is a similar provision in Singapore, the use of which is explored in wrong hands, the essay by Prime Minister Lee Hsien Loong. But the micro analysis, difference is that in Nigeriaís case, neither the Code of the beholder Conduct Bureau nor the Independent Corrupt Practices Commission has ever invoked such provisions in analysis, their decades of existence. Above all, when I read through the procter and gamble products, essays I feel both depressed and uplifted. Depressed because the scale of this problem is truly frightening and the human costs are so desperate.

It is hard not to pause on Jim Yong Kimís essay when he describes the situation in Sierra Leone where corruption stopped some mothers from immunising their infant children because nurses demanded rice in exchange for Ďfreeí shots. But I am also uplifted because there is a consistent theme that we can crack this and there are so many encouraging stories of measures that have already had an impact. Angel Gurria tells us that between 1999 Ė the year the OECD convention tackling transnational bribery came into force Ė and 2014, 361 individuals and 126 companies were sanctioned for foreign bribery in 17 countries, with at least $5.4 billion imposed in combined monetary sanctions and 95 people put behind bars. Jose Ugaz describes some of the ways that new technologies have already been employed to micro environment analysis, bring about the beholder real change. In Guatemala, a public campaign over a customs fraud scandal forced the resignation of the micro, president and Iran's Essay vice- president. In Brazil, 40 civil society organisations mobilised two million Brazilians to use online actions and events to successfully campaign for a new law that prevents candidates who have been convicted of corruption from standing for public office for at least eight years. Environment Analysis! When El Salvador gave citizens the Law, right to ask for information about public officialsí assets, 6,000 citizen requests helped to uncover cases where the wealth of public officials had grown by 300% during their time in office. In Venezuela, a new smart phone app is allowing ordinary citizens to report on instances of bribery and any irregularities during elections, with more than 400 complaints registered for follow-up in the most recent parliamentary elections. Christine Lagarde also cites an example from Indonesia where the then Minister of Finance partnered with business to create Ďnew rules of the gameí. These meant that the government delivered a streamlined customs approval process in exchange for a commitment from analysis business not to offer any bribes to officials. Jim Yong Kim describes how publishing school funding allocations in local newspapers in Uganda transformed the proportion of funds that made it through to the schools, with one study concluding that the amount of funds diverted away by local officials correlated to the distance of a school from a town where there was a newspaper outlet.

All of procter and gamble these examples and more mean that the micro environment analysis, biggest message of this book is one of optimism. This battle can be won. Furthermore, there are clear lessons coming through that can help us to win it by shaping an international agenda to defeat and deter corruption. Procter! First, corruption should be exposed so there is nowhere to hide. We need to end the use of micro analysis secret shell companies, so that the improve, corrupt no longer have an easy and anonymous way to hide their loot and environment analysis move it across borders. We need to drive out the rogue lawyers, estate agents and accountants who facilitate or tolerate corruption in commerce and finance. We need to products, expose the theft or misuse of taxpayersí money by opening up budgets and procurement so that people can see exactly how their money is used and they can demand that people are held to account when it is stolen. And we need a sustained effort in those areas which Paul Collier describes as the ďpockets of micro high corruptionĒ, including corruption-prone sectors such as the extractive and construction industries. At the heart of all of this is international co-operation on transparency. Living In The! In the environment analysis, UK we have adopted legislation to give the public unrestricted access to beneficial ownership information on Essay UK companies through a public central registry so that people can see who really owns and controls companies.

But as Paul Radu argues, tracking international flows of finance requires international co-operation. Well-structured, transparent and accessible databases could allow automated searches of ever-larger, global datasets that could feed real-time alerts to journalists in every country. Micro Environment Analysis! His vision offers a network of investigative journalists that could help make transparency the the beholder film, natural enemy of international organised crime gangs and corrupt officials all over micro analysis, the world. Given the sheer quantity of data to get through, networks of civil society, activists and Essay journalists Ė working with law enforcement Ė will be critical to holding people to account. Second, we need to deal properly and comprehensively with the corruption we expose. That means bringing the micro environment analysis, perpetrators to justice, actively enforcing anti-corruption laws and working together across international borders to hunt down the corrupt, prosecute them and Law send them to jail. One cutting-edge idea to explore here comes from micro analysis Prime Minister Lee Hsien Loong. In Singapore, instead of procter prosecutors having to prove the guilt of the corrupt, they reverse the burden of proof so the accused have to show that they acquired their wealth legally. The Prevention of Corruption Act also provides for extra-territorial jurisdiction, so that the actions of Singaporeans overseas are treated in environment, the same way as actions committed in Singapore, regardless of whether the procter and gamble products, corrupt acts had consequences in Singapore itself. It will be a while yet before everyone is as bold and as far- reaching as Singapore.

But what I believe we can all agree is that we should send a clear message to the corrupt that there will be no impunity and that we will restrict their ability to travel and do business as usual in environment, our countries. Thatís why we in conditions, the UK are looking closely at the potential of Unexplained Wealth Orders, and micro environment analysis why I urge other countries to do the same. Dealing with the corruption we expose also means taking responsibility to support those who have suffered from living conditions revolution corruption. I believe that should include doing everything we can to track down looted money and create a trusted system to return it to its rightful owners. The looting of micro environment analysis public wealth has been on such a scale in some countries, that returning it safely would make an enormous difference to living conditions, their development prospects. It would also begin to micro analysis, address the procter and gamble products, sense of injustice that many in this book have so powerfully described. Third, we need more than just clear rules that are properly enforced. As so many of the micro, contributors have argued, we also need to make it much harder for wrong hands corruption to thrive by driving out the micro, underlying cultures that have allowed this cancer to fester for so long.

This means tackling head on what John Githongo describes as the Ďpirate sectorí by creating a culture where the corrupt are (in Lesotho vernacular) ďboboluĒ and made to feel a social stigma that shames them for what they do. It means challenging corrupt behaviours globally by embracing the vast possibilities that Paul Collier highlights around the how to improve basketball, twinning of micro different countriesí institutions and professions. From tax collection agencies, treasuries and civil services to professions such as accountancy and law, twinning can begin to build a newly shared culture of probity and honesty. About International! Changing the culture of corruption also means embracing the power of new technologies to deliver greater accountability for public money and micro environment analysis public services. In India, for example, welfare smartcards are helping to prevent corrupt officials taking a cut of living industrial payments to the poor. Environment! Technologies like this can provide the how to improve basketball skills, information to enable government agencies, businesses, campaigning NGOs and individual citizens to come together in micro environment analysis, a comprehensive movement against conditions in the industrial revolution, corruption. But all of this will only really work if political leaders have the courage to stand together, to speak up where previously there was silence, and to demand the strengthening and co- ordinating of international institutions that are needed to put fighting corruption at the top of the international agenda where it belongs. We cannot and must not fail this test of political leadership. As David Walsh writes: ďNo longer in analysis, the dark, we now have the opportunity for change.

It would be a crime not to how to improve basketball skills, seize it.Ē I intend to micro, seize it, with the support of all the and gamble products, authors in this book and together with the widest possible coalition of micro environment leaders from politics, business and civil society. Together we are against corruption. And together we can defeat it. Iran's Nuclear Program! 2. Environment! Francis Fukuyama: What is Corruption? Corruption has in many ways become the defining issue of the 21st century, just as the 20th century was characterised by Nuclear Program large ideological struggles between democracy, fascism and communism. Today a majority of the worldís nations accept the legitimacy of democracy and at least pretend to hold competitive elections. What really distinguishes political systems from one another is the degree to which the elites ruling them seek to micro analysis, use their power in the service of a broad public interest or simply to procter and gamble products, enrich themselves, their friends and their families. Countries from Russia and Venezuela to Afghanistan and micro Nigeria all hold elections that produce leaders with some degree of democratic legitimacy.

What distinguishes them from Norway, Japan or Britain is not so much democracy as the quality of government which, in turn, is greatly affected by levels of corruption. Corruption hurts life outcomes in a variety of ways. Economically, it diverts resources away from Law their most productive uses and acts like a regressive tax that supports the environment analysis, lifestyles of elites at the expense of everyone else. Corruption incentivises the best and the brightest to spend their time gaming the system, rather than innovating or creating new wealth. Politically, corruption undermines the legitimacy of political systems by giving elites alternative ways of holding onto power other than genuine democratic choice. It hurts the prospects of democracy when people perceive authoritarian governments to be performing better than corrupt democratic ones and undermines the reality of democratic choice. However, the phenomenon labelled Ďcorruptioní comprises a wide range of behaviours whose economic and political effects vary greatly. Revolution! It is remarkable that, for micro all of the academic effort put into the study of corruption, there is the beholder, still no broadly accepted vocabulary for micro environment distinguishing between its different forms. Before we can tackle corruption, we need some conceptual clarity as to what it is and how it relates to the broader problem of good government.

2.1 Corruption as a modern phenomenon. Corruption can exist in many contexts, from bribery in a sports organisation to a secretary stealing from the office pool. I am here going to focus on political corruption, which concerns the abuse of public office for private gain (see Johnston 2005, p. 11). The first point to note is that corruption is a modern phenomenon. Living Conditions In The! The very terms Ďpublicí and Ďprivateí did not always exist.

In the European medieval era, virtually all regimes were what Max Weber labelled Ďpatrimonialí Ė that is, political authority was regarded as a species of private property which could be handed down to descendants as part of environment their patrimony. In dynastic times, a king could give away an entire province with all of its inhabitants to his son or daughter as a wedding present, since he regarded his domain as a private possession. Under these circumstances, it made no sense to talk about public corruption 1 . The concept that rulers did not simply own their domains but were custodians of a broader public interest was one that emerged gradually in the 16th and 17th centuries. Theorists such as Hugo Grotius, Jean Bodin, Thomas Hobbes and Samuel von Pufendorf began to how to basketball skills, argue that a ruler could be legitimately sovereign not by right of micro analysis ownership, but out of a kind of social contract by eye of which he protected public interest Ė above all, the common interest in peace and security. The very notion that there was a potential conflict between public and micro environment analysis private interest emerged with the rise of modern European states. In this respect, China beat Europe to the punch by nearly 1,800 years, having been one of the and gamble, earliest civilisations to develop a concept of an impersonal state that was the guardian of a collective public interest. Today no rulers dare assert publicly that they Ďowní the micro environment analysis, territories over wrong hands, which they exercise authority; even traditional monarchs such as those in the Arab world claim to be serving a broader public interest. Hence we have the phenomenon that political scientists label Ďneo-patrimonialismí Ė in which political leaders pretend to be modern servants of the common good in political systems with modern trappings like parliaments, ministers and bureaucracies.

But the reality is that elites enter politics to extract rents or resources and enrich themselves and their families at the expense of everyone else. A modern state which seeks to promote public welfare and treats its citizens impersonally is not just a recent phenomenon, but also one that is analysis, difficult to achieve and living conditions in the industrial inherently fragile. The reason for micro analysis this has to do with human nature. Human beings are social creatures, but their sociability takes the very specific forms of favouritism towards family and friends. The demand that we treat people on procter and gamble an impersonal basis, or hire a stranger who is qualified rather than a relative or a friend, is not something that comes naturally to human beings. Modern political systems set up incentives and micro environment analysis try to socialise people into different forms of behaviour. But because favouritism towards friends and about family is micro analysis, a natural instinct, there is a constant danger of relapse Ė something I have elsewhere labelled Ďrepatrimonialisationí (Fukuyama 2011). People who live in rich developed countries often look down on countries pervaded by systemic corruption as if they are somehow deviant cases. But the truth of the wrong hands, matter is that, up until a few centuries ago, there were virtually no modern uncorrupt states.

Making the transition from micro environment analysis a patrimonial or neo-patrimonial state to a modern impersonal one is a difficult and historically fraught process, much more difficult in most respects than making the transition from an authoritarian political system to a democratic one. But if most countries throughout most of human history were patrimonial or neo-patrimonial, there were still large differences between them with regard to the quality of eye of film government. So we need to make some finer distinctions between types and levels of corruption. There are two separate phenomena related to corruption that are not identical to it. The first is the creation and extraction of rents, and the second is micro environment, patronage or clientelism.

In economics, a rent is technically defined as the difference between the cost of keeping a good or service in production and its price. Products! One of the most important sources of rents is scarcity: natural resource rents exist because the selling price of oil far exceeds the micro environment analysis, cost of Iran's Nuclear Essay pumping it out of the analysis, ground. Rents can also be artificially generated by governments. Many of the most common forms of corruption revolve around a governmentís ability to skills, create artificial scarcities through licensing or regulation. Placing tariffs on imports restricts imports and generates rents for the government; one of the most widespread forms of corruption around the environment analysis, world lies in how to improve skills, customs agencies, where the customs agent will take a bribe to analysis, reduce the living conditions industrial, duties charged or expedites the clearance process so that the importer will have their goods on time. The ease with which governments can create rents through their taxation or regulatory powers has led many economists to denounce rents in general as distortions of efficient resource allocation by markets and to see rent creation and distribution as virtually synonymous with corruption. The ability of governments to generate rents means that many ambitious people will choose politics rather than entrepreneurship or the analysis, private sector as a route to wealth. But while rents can be and are abused in the fashion described, they also have perfectly legitimate uses, which complicate any blanket denunciation. The most obvious type of a Ďgoodí rent is a patent or copyright Ė by which the government gives the procter and gamble, creator of an idea or creative work the exclusive right to any resulting revenues for some defined period of time. Economists Mushtaq Khan and Jomo Kwame Sundaram (2000) point out micro environment, that many Asian governments have promoted industrialisation by allowing favoured firms to generate excess profits, provided they were ploughed back into new investment.

While this opened the door to wrong hands, considerable corruption and abuse, it also worked as a means of stimulating rapid growth at a rate possibly higher than market forces on their own would have produced. All government regulatory functions create artificial scarcities and therefore rents. But while we can argue about the appropriate extent of regulation, few people would like to see these functions simply abandoned. The creation and distribution of rents by governments have a high degree of overlap with corruption, but are not simply the same phenomenon. The second phenomenon that is often identified with corruption is environment analysis, that of patronage or clientelism. Wrong Hands! A patronage relationship is a reciprocal exchange of favours between two individuals of different status and power, usually involving favours given by analysis the patron to the client in procter and gamble products, exchange for the clientís loyalty and political support. The favour given to the client must be a good that can be individually appropriated, such as a job in environment analysis, the post office, a Christmas turkey or a get-out-of-jail card for Iran's Nuclear Essay a relative, rather than a public good or policy that applies to a broad class of people (Eisenstadt and environment Roniger 1984).

Patronage is sometimes distinguished from living industrial revolution clientelism by micro scale; patronage relationships are typically face-to-face ones between patrons and clients and exist in all regimes whether authoritarian or democratic, while clientelism involves larger-scale exchanges of favours between patrons and clients, often requiring a hierarchy of intermediaries (see Scott 1972). About Law! Clientelism thus exists primarily in democratic countries where large numbers of environment voters need to be mobilised (Piattoni 2001, pp. 4Ė7). Clientelism is considered a bad thing and a deviation from good democratic practice in several respects. In a modern democracy, citizens are supposed to vote based on the politicianís promises of broad public policies or a Ďprogrammaticí agenda. Such choices are supposed to reflect general views of what is good for the political community as a whole and not just what is good for one individual voter. Of course, voters in advanced democracies cast their ballots according to their self-interest; programmes targeted at one group of Law citizens are nonetheless justified in terms of broad concepts of justice or the general good. Moreover, targeted programmes must apply impartially not to individuals but to broad classes of environment people.

Targeted benefits to individuals are bad from the standpoint of social justice. In clientelistic systems, redistributive programmes that are supposed to help all poor people, for example, end up benefiting only those poor people who support a particular politician. This weakens support for effective universal policies and how to improve basketball skills preserves existing social inequalities. Nevertheless, there is micro environment, reason to film, think that clientelism is micro, actually an early form of wrong hands democratic participation. In the United States and other countries, it was a way of mobilising poor voters and micro environment therefore encouraging them to participate in a democratic political system. It was suboptimal when compared to programmatic voting, yet provided a degree of wrong hands accountability insofar as the politician still felt obligated to provide some benefits in return for environment analysis political support. Improve Basketball! In that respect, clientelism is quite different from environment a more destructive form of corruption in which a politician simply steals from the products, public treasury for the benefit of his or her family, without any obligation to provide a public service in return. The problem with clientelism is that it usually does not remain confined to a mechanism for getting out the vote, but morphs into misappropriation.

A final conceptual distinction that needs to micro environment analysis, be made is between corruption and low state capacity. Products! ĎAnti-corruption and good governanceí has become an often-repeated slogan in the development community and some people treat good governance and the absence of corruption as equivalents. Yet they are very different: a squeaky-clean bureaucracy can still be incompetent or ineffective in doing its job, while corrupt ones can provide good services 2 . Beyond low levels of corruption, good governance requires state capacity Ė that is, the human, material and organisational resources necessary for governments to carry out their mandates effectively and environment efficiently. It is linked to the skills and knowledge of public officials and how to improve skills whether they are given sufficient autonomy and authority to analysis, carry out their tasks. Corruption, of in the revolution course, tends to undermine state capacity (for example, by replacing qualified officials with political patronage appointees); conversely, highly professional bureaucracies tend to micro analysis, be less subject to how to basketball, bribery and theft. Low levels of environment corruption and high state capacity therefore tend to be correlated around the world. But getting to good governance is a much larger task than simply fighting corruption. The distinction between corruption and low state capacity allows us to better understand differences between the effects of corruption in countries around the world. In the World Bank Instituteís Worldwide Governance Indicators for 2014, China ranks in the 47th percentile with respect to control of corruption, behind Ghana and products just ahead of Romania (World Bank 2014). Analysis! On the other hand, China has a great deal of state capacity. The Beholder! In the micro environment, government effectiveness category, it is in the 66th percentile, while Romania is in the 55th and Ghana is in the 44th (World Bank 2014).

This validates the common perception that the industrial revolution, Chinese Government has a great deal of capacity to achieve the ends it sets, despite strong perceptions of environment analysis pervasive corruption. The predictability and scale of corruption are also important; if a business owner expects to Essay Law, pay 10% of the transaction value in bribes, they can regard that as a kind of tax, which is less damaging to investment than a bribery level of 75% or one that varies arbitrarily from year to year. The first generation of anti-corruption measures taken in the mid-1990s by development finance institutions involved ambitious efforts to micro environment, overhaul civil service systems along Weberian lines: incentivising officials by increasing wage dispersion and setting formal recruitment and promotion criteria. These measures had very little effect; the living in the revolution, problem lay in micro environment analysis, the fact that corrupt governments were expected to police themselves and to implement bureaucratic systems developed over long periods in rich countries with very different histories. More recent efforts have focused on fighting corruption through transparency and accountability measures Ė that is, increasing the International, monitoring of agent behaviour and creating positive and negative incentives for better compliance with the environment analysis, institutionís goals. Eye Of The Beholder Film! This has taken a variety of forms: cameras placed in classrooms to micro environment analysis, ensure that teachers show up for work; participatory budgeting where citizens are given a direct voice in budgeting decisions; and websites where citizens can report government officials taking bribes. Since governments cannot be trusted to Essay about International, police themselves, civil society has often been enlisted in a watchdog role and mobilised to demand accountability. Micro Environment Analysis! Mechanisms like anti-corruption commissions and special prosecutors have, if given enough autonomy, also shown some success in countries such as Indonesia and Romania. These later efforts, however, have also had uneven success (see, for example, Kolstad and Wiig 2009; Mauro 2002). In particular, transparency initiatives by Iran's Essay themselves do not guarantee changes in government behaviour.

For example, in countries where clientelism is organised along ethnic lines, co-ethnics are frequently tolerant of leaders who steal. Micro Environment Analysis! Elsewhere, citizens may be outraged by news of corruption, but then have no clear way of holding individual politicians or bureaucrats accountable. In other cases, successes in punishing individual politicians are not sufficient to shift the normative framework in which virtually everyone in wrong hands, the political class expects to profit from office. Finally, anti-corruption campaigns may disrupt informal understandings and personal relationships that underpin investment and micro trade: without formal property rights and contract enforcement under a system of independent courts, the paradoxical short-term effect of prosecuting corrupt officials may be to deter new investment and thereby lower growth. There is the beholder film, a single truth underlying the indifferent success of existing transparency and accountability measures to control corruption.

The sources of corruption are deeply political. Micro Analysis! Without a political strategy for overcoming this problem, any given solution will fail. Corruption in its various forms Ė patronage, clientelism, rent-seeking and outright theft Ė all benefit existing stakeholders in the political system, who are generally very powerful players. Lecturing them about good government or setting up formal systems designed to work in modern political systems will not affect their incentives and therefore will have little transformative effect. That is why transparency initiatives on their own often fail. Citizens may be outraged by news about corruption, but nothing will happen without collective-action mechanisms to bring about products change. The mere existence of a democratic political system is no guarantee that citizensí anger will be translated into action; they need leadership and micro environment a strategy for displacing entrenched stakeholders from power. Outside pressure in the form of loan conditionality, technical assistance or moral pressure is almost never sufficient to do the job. Anti- corruption commissions and special prosecutors who have had success in jailing corrupt officials have done so only because they receive strong grassroots political backing from citizens.

The political nature of improve basketball corruption and the necessarily political nature of the reform process can be illustrated by the experience of the micro environment analysis, United States in the 19th century (as I describe in Fukuyama 2014, chapters 9Ė11). American politics in that period was not too different from politics in contemporary developing democratic countries such as India, Brazil or Indonesia. Beginning in the 1820s, American states began extending the franchise to include all white males, vastly expanding the voter base and presenting politicians with the challenge of mobilising relatively poor and poorly educated voters. The solution, which appeared particularly after the 1828 presidential election that brought Andrew Jackson to power, was the creation of a vast clientelistic system. Elected politicians appointed their supporters to positions in eye of the beholder, the bureaucracy or rewarded them with individual payoffs like Christmas turkeys or bottles of environment bourbon. This system, known as the spoils or patronage system, characterised American government for the next century, from the highest federal offices down to local postmasters in wrong hands, every American town or city. As with other clientelistic systems, patronage led to astonishing levels of corruption, particularly in micro environment, cities such as New York, Boston and the beholder film Chicago where machine politicians ruled for generations. This system began to change only in the 1880s as a consequence of economic development. New technologies like the railroads were transforming the country from a primarily agrarian society into an urban industrial one. There were increasing demands from environment business leaders and wrong hands from a newly emerging civil society for a different, more modern form of micro analysis government that would prioritise merit and about International knowledge over political connections. Following the assassination of the newly elected President James A. Garfield in 1881 by a would-be office seeker, Congress was embarrassed into passing the Pendleton Act.

It established a US Civil Service Commission for the first time and the principle that public officials should be chosen on micro the basis of merit. Eye Of! Even so, expanding the number of classified (i.e. Micro! merit- based) officials met strong resistance and did not become widespread until after the First World War. Individual municipal political machines such as Tammany Hall in procter and gamble products, New York were not dismantled completely until the middle of the 20th century. The American experience highlights a number of features of both corruption and the reform of corrupt systems. First, the incentives that led to the creation of the clientelistic system were deeply political. Politicians got into micro environment office via their ability to distribute patronage; they had no incentive to vote in favour of something like the Pendleton Act that would take away those privileges.

The only reason it passed was a tragic exogenous event Ė the wrong hands, Garfield assassination Ė which mobilised public opinion in environment analysis, favour of a more modern governmental system. Second, reform of the system was similarly political. The Progressive Era saw the emergence of a vast reform coalition made up of business leaders, urban reformers, farmers and film ordinary citizens who were fed up with the existing patronage system. It required strong leadership from politicians like Theodore Roosevelt who was himself head of the US Civil Service Commission. Environment Analysis! It also required a clear reform agenda pointing towards modern government, formulated by Program Essay intellectuals such as Frank Goodnow, Dorman Eaton and Woodrow Wilson. Finally, reform was helped along by economic development. Industrialisation in the US produced new social groups such as business leaders who needed efficient government services, a broad and better-educated middle class who could mobilise for reform, and a grassroots organisation of micro environment analysis civil society groups. The American experience is suggestive of and gamble products how progress in the fight against corruption may be waged in contemporary societies suffering from it. Environment! Reform is always a political matter that will require formation of a broad coalition of groups opposed to an existing system of the beholder film corrupt politicians.

Grassroots activism in favour of reform may emerge spontaneously, but such sentiments will not be translated into real change until it receives good leadership and organisation. Reform also has a socio-economic basis: economic growth often produces new classes and groups that want a different, more modern politics. America points to another feature of anti-corruption efforts. Control of corruption was very much bound up with efforts to increase state capacity. The period that saw the emergence of an industrial economy was also characterised by huge increases in levels of education Ė particularly higher education, which produced an entirely new class of professionals who worked for both private businesses and the government. One of the first government agencies to micro environment analysis, be modernised in the late 19th century was the US Department of Agriculture, which benefited from procter and gamble products a generation of professional agronomists trained in the numerous land-grant universities that sprang up around the United States. The latter, in environment, turn, were the procter and gamble, product of the far-sighted Morrill Act of 1862 that sought to increase agricultural productivity (among other things) through higher education. It would not have been possible to reform the old patronage-based bureaucracy without access to the human capital represented by this entire generation of university- educated officials. Environment! Every important reform effort undertaken to create modern state bureaucracies Ė in Germany, Britain, France, Japan and elsewhere Ė was accompanied by parallel efforts to modernise the higher education system in ways that would benefit public administration. Today development finance institutions focus on helping to provide universal primary and secondary education to poor countries and have largely given up on supporting elite education.

The reasons for this are understandable, but do not correspond to the historical experience of state modernisation in products, countries that became rich in earlier eras. These general observations about historical efforts to analysis, build modern uncorrupt administrations suggest that the process will be an extended one, characterised by prolonged political struggle. Fortunately, having a modern bureaucracy is not a sine qua non of economic development. No existing rich country had a squeaky-clean government in its early stages of economic growth Ė neither Britain, nor the United States in the 19th century, nor China today. Corruption and weak governance are obstacles to economic growth, but economic growth can happen also in poorly governed societies and Essay about International will produce, over micro, time, social conditions and resources that will make government reform more feasible. This is conditions in the revolution, perhaps a pessimistic conclusion, given the fact that rentier states and kleptocratic governments are the source of international conflict and instability in todayís world. But it is also a realistic assessment derived from the historical record. Eisenstadt, S. N. and Roniger, L. 1984. Patrons, Clients and Friends: Interpersonal Relations and environment the Structure of Trust in Society.

Cambridge: Cambridge University Press. The Beholder! Fukuyama, F. 2011. The Origins of Political Order: From Prehuman Times to the French Revolution. New York: Farrar, Straus and Giroux. Micro Analysis! Fukuyama, F. 2014. Political Order and how to Political Decay: From the Industrial Revolution to the Globalisation of Democracy. New York: Farrar, Straus and Giroux.

Johnston, M. 2005. Syndromes of Corruption. Cambridge: Cambridge University Press. Khan, M. H. and Jomo, K. S. 2000. Rents, Rent-Seeking and Economic Development: Theory and Evidence in Asia. Cambridge: Cambridge University Press. Kolstad, I. and Wiig, A. 2009. Micro Environment Analysis! Is Transparency the Key to Reducing Corruption in Resource-Rich Countries? World Development, 37(3), pp.

521Ė32. Mauro, P. Essay Law! 2002. The Persistence of micro analysis Corruption and Slow Economic Growth. Washington DC: International Monetary Fund. Basketball Skills! Working Paper No. 02/213. Piattoni, S. 2001. Clientelism, Interests and Democratic Representation: The European Experience in Historical and environment analysis Comparative Perspective. Cambridge: Cambridge University Press.

Scott, J. 1972. Comparative Political Corruption. Englewood Cliffs, NJ: Prentice-Hall. World Bank. 2014. Worldwide Governance Indicators. Available online. Francis Fukuyama is a Senior Fellow at Stanford University and Director of its Center on Democracy, Development and the Rule of Law. His book, The End of History and the Last Man (Free Press 1992), has appeared in more than 20 foreign editions. More recently, he is the author of Political Order and Political Decay: From the wrong hands, Industrial Revolution to the Globalisation of Democracy (Profile Books 2014). 3. Paul Collier: How to change cultures of corruption.

Corruption does not happen everywhere, it is concentrated in pockets: in particular industries, in particular societies and in particular times. Among industries, natural resource extraction and construction have long been seen as exceptionally prone to corruption. This is partly because projects in these sectors are idiosyncratic and difficult to environment, scrutinise. Some European countries such as Italy and Greece perform markedly worse than some African and Asian countries, according to Transparency Internationalís (TI) Corruption Perceptions Index (CPI) (Transparency International 2015). Places where grand corruption is perceived to be flourishing are rare, but Afghanistan and Angola are examples of these extreme conditions. Conditions Industrial! As to periods, Britain in the 18th century exemplified the behaviours that would now lead to a miserable ranking in corruption indices. More pertinently, there is good reason to think that, globally, there has been an upsurge in corruption in recent decades. Reversing this upsurge calls for concerted effort.

Alongside these pockets of high corruption, other industries, other societies and other times are virtually corruption-free. Denmark is currently seen as the least corrupt place in the world and many non-Western countries such as Botswana are also viewed as relatively untainted (Transparency International 2015). In most societies, corruption is not normal: it is therefore potentially avoidable everywhere. Corruption is concentrated in pockets because it depends upon common expectations of behaviour. Where corruption is the norm, getting rid of it poses a co-ordination problem: if I expect those around me to continue to micro environment, be corrupt, why should I change my behaviour? Because of this, pockets of products corruption have proved to be highly persistent: the same industries and the same societies remain corrupt for many years. Similarly, honesty is persistent. In the micro analysis, first TI survey conducted in 1995, Denmark was rated second globally.

This persistence is not a matter of chance. Danes are born into an honest society and so inherit the expectation that they themselves will be trustworthy. Being trusted is a valuable asset: it makes many aspects of life much easier. In consequence, individual Danes have a strong incentive not to squander this valuable asset through behaving opportunistically. Because people have rationally chosen to protect their reputation for procter and gamble products honesty, the entire society has stayed honest.

But change is possible. Until well into the 19th century, the British public sector was very corrupt. Positions were bought and sold and contracts were awarded in return for bribes. Crises such as military humiliation in the Crimean War helped to shock governments into change. Opportunities for corruption were curtailed: recruitment and promotion were opened to competitive examinations. A new purposive ethic was promoted and serving the nation became the analysis, pinnacle of social prestige and self-worth. Program Essay! By the late 19th century, the British Civil Service had become honest and competent. This transformation was largely fortuitous rather than the environment analysis, result of a properly thought-through strategy.

But its success reveals the about International, key components of how change can be brought about. Micro! Societies do not have to wait for military humiliation and a moral revival: corruption can be tackled effectively. In Britain, two key things Ė closing off the major opportunities for corruption and making working for living in the the public good more prestigious and satisfying than abusing office for private gain Ė happened together. These two approaches are jointly critical in breaking cultures of corruption. Just as 19th-century Britain implemented both of them without international help, there is much that societies currently beset by corruption can do for themselves. However, the globalisation of business and social networks has created an analysis important role for the beholder film international action. Countries such as Britain can contribute to micro analysis, encouraging both internal and international initiatives. There is enormous scope for international actions that close off opportunities for corruption. Equally, there is much that can be done to in the industrial revolution, make behaviours that promote the public good more prestigious and satisfying than those that sacrifice the public interest for private gain.

This is because corruption, like honesty, tends to persist. Micro Environment! Corrupt behaviour is self-reinforcing, and breaking out of industrial it is micro environment analysis, not easy. A co-ordinated push for international action thus makes national initiatives more likely to succeed and more worthwhile to attempt. It can help those societies that are still struggling with the problems that Britain faced in the 19th century. Britain has already done much to make global corruption more difficult. Eye Of The Beholder! One contribution has been to Ďfollow the moneyí. Micro! In recent decades, international lawyers and bankers created walls of secrecy that enabled corrupt officials to hide money away in Ďshellí companies and offshore bank accounts. The Government has led the way in dismantling this labyrinth of deceit: the true ownership of British companies must now be revealed in a public register, and British Overseas Territories and Crown Dependencies are also taking action to improve company transparency.

Britain has rapidly changed from being part of the problem to being a pioneer of the eye of, solution, but quite evidently following the money is subject to a weakest-link problem. Corrupt money will hide wherever it can, so it is vital that all the major legal and financial centres close the loopholes. Micro Environment! There is scope to extend transparency beyond bank deposits to other major assets such as property. There is also considerable scope for those governments that adopt effective measures for following the Program Essay, money to require all companies that wish to do business with them to comply with these standards, providing global reach for national efforts. A second contribution has been to increase transparency in key sectors. In 2013, Britain and four other G7 countries signed up to environment, the Extractive Industries Transparency Initiative (EITI), helping to bring daylight to a corrupt sector. In North America and Europe, what began as voluntary revenue transparency is now evolving into a legal requirement. Wrong Hands! Meanwhile the micro analysis, EITI is eye of the beholder film, becoming the established international standard-setting entity for the sector, extending voluntarism beyond simple revenue reporting to matters such as contracts. There is now an equivalent voluntary initiative for the construction sector and it warrants similar co-ordinated propulsion. Environment Analysis! A third contribution has been to increase accountability: the Bribery Act 2010 greatly tightened the legal liability of companies and their employees for bribing their way into Essay contracts. Clamping down on bribery is environment analysis, a classic instance of the free-rider problem: no government wants its own companies to Iran's, be disadvantaged.

This is why the Organisation for Economic Co-operation and Development (OECD) has been encouraging a co-ordinated international approach. The alternative to such co-operation is a race to the bottom that the businesses of no decently governed country can win. There is, equally, plenty of scope for contributing to the complementary approach of micro analysis making public good more prestigious and satisfying than the private gains generated by abuse of office. Take, for example, tax administration, which is fundamental to basketball skills, effective government. In many poor countries, tax administration is an epicentre of corruption. As a specific example, consider the administration of Value-Added Tax (VAT), which is a means of revenue-raising encouraged globally by the International Monetary Fund (IMF) because it is less distorting than most other taxes.

But in several poor societies that followed IMF advice, such as the Democratic Republic of the Congo, VAT is actually reducing revenue rather than raising it. Even before VAT, many tax inspectors were corrupt, using their power to tax firms as a means of extorting money for themselves: Ďpay me or pay taxí (Collier 2016). Environment Analysis! VAT has reduced revenue, because it expanded the options available to corrupt tax officials. It works by procter and gamble firms initially paying tax on their gross sales, but then getting a rebate on the inputs they have purchased, so that they end up only paying tax on the value they have added to those inputs. But in a country that introduces a VAT, a corrupt tax official can now sell a firm phoney tax receipts on inputs, in analysis, addition to the standard extortion racket. Wrong Hands! As a result, the rebate system ends up paying out more than the micro, sales tax component of VAT is paying in. Law! Clearly at the core of this phenomenon are norms of behaviour among tax officials, such that seizing opportunities for micro environment private gain is seen as both more prestigious and Nuclear Essay more satisfying than contributing to the public good of generating tax revenue and the public services it can finance. Micro Analysis! How might Britain, and other countries in which VAT collection does not face such problems, help to change this perception?

Social prestige and personal satisfaction are largely set within peer groups: most people want to be respected by those they see as their peers and living conditions in the they find satisfaction in adhering to group norms. Hence a practical way of changing the analysis, behaviour of corrupt officials is to alter the group of people they regard as their peers. Currently, a corrupt tax official is the beholder, likely to have two key networks in which they seek prestige: their extended family and fellow tax inspectors. Their family will honour them for helping relatives who lack opportunities to earn a large income: he or she becomes the patron of the micro, family. Their fellow tax inspectors, subject to the same family pressures, may see corruption as reasonable. They may even regard honest behaviour as a threat to wrong hands, their own conduct and therefore disloyal. A useful way of changing this state of affairs is to twin those tax administrations in which corruption is endemic with administrations in countries that are not corrupt.

Twinning could involve regular secondments of staff in both directions and the potential for accreditation to international professional associations at various ranks. The purpose would not primarily be a transfer of technical skills, although that could clearly be a component, but rather a gradual transfer of attitudes and behaviours. The new network exposes the official to the potential of a new identity as a member of a prestigious international peer group of modern tax officials, working to global, not local, standards. It exposes the environment, official to a new narrative circulating in the network: that tax officials are vital for the provision of core public services. And it exposes the Essay about International Law, official to a new norm of Ďgoodí conduct. Micro Environment! A Ďgoodí tax inspector is no longer one who raises a lot of money for their family, but one who rigorously implements the tax code to make the rest of government feasible. Exposure to these new attitudes creates a tension between the behaviour that would generate prestige and self-worth in the old networks and the behaviour that would generate prestige and self-worth in the new network. Creating this tension is not the end of the story, but it is an essential step. Law! The other key step is to tackle the co-ordination problem: why should I change my behaviour, if nobody else is going to change theirs? Social psychologists have shown that successful co-ordination depends upon generating Ďcommon knowledgeí (Thomas et al. 2014).

A new fact becomes Ďcommoní if it is not only micro environment, widely shared, but also crucially if everybody knows that everybody else knows it. One way to Essay International Law, create the common knowledge that yesterdayís behaviour is unlikely to environment, persist tomorrow is to close an entire organisation and rehire those staff judged to have reasonable integrity into a new one under different management and higher standards. For example, many governments have closed corrupt tax departments within their ministries of finance and replaced them with independent revenue authorities, a change that has usually been reasonably successful. An analogous way for international twinning to improve skills, overcome the co-ordination problem is for all the micro, staff in how to improve, an entire unit to micro, be exposed to the international network at wrong hands, the same time. Each official in the unit would then realise that their colleagues were facing the same tension between old and new networks and hence the same choice. There are already a few examples of institutional twinning. For example, in Britain, the Department for environment International Development (DFID) financially supports Her Majestyís Revenue and International Customs (HMRC), the British tax authority, to work with tax authorities in some low-income countries.

Also, until a decade ago, governors of the Bank of England used to host an annual meeting for governors of African central banks. But the scope for twinning is vast, relative to what is, as yet, happening both in governments and in the wider society. Around the world, governments have similar structures. For example, virtually all governments in low-income countries have a ministry of transport, a ministry of health and micro environment a ministry of finance. OECD governments have been liaising with these ministries for half a century, but the entities that are linked to them are their aid agencies not their counterpart ministries. Direct links with counterpart ministries have the potential for a very different form of relationship based on peer-group networks, rather than on money with conditions. Often ministries in low-income countries try to keep donor agencies Ďout of their hairí, whereas they would value direct links with their peers. An important example is the regulation of Essay utilities such as electricity.

Many governments of low-income countries are now establishing regulatory agencies, which is a vital step in micro analysis, attracting private finance for infrastructure. But the industrial revolution, regulation of utilities faces intense pressures for corruption: the decisions of regulators affect both the profitability of companies and voter support for politicians. Analysis! In the Essay, OECD, regulatory agencies have been operating for two or three decades. The OECD has also built peer group networks that have evolved peer standards of independence, transparency and impartiality. New regulatory agencies would benefit from becoming part of this distinctive culture. Analysis! Such specialised inter-government peer groups are indeed the and gamble products, core activity of the OECD. But membership of the OECD is analysis, confined to the governments of high-income countries. Admirably, the organisation is now trying to how to improve skills, broaden its engagement with the governments of poor countries, for example, by the new initiative ĎTax Inspectors Without Bordersí (OECD 2015). Analysis! This is designed to embed tax inspectors for OECD governments in the tax authorities of Essay about International poor countries on secondment for several months: not to train but to environment analysis, work on the job.

An obvious extension would be to about International, make this a two-way exchange of environment staff. The branding of ĎTax Inspectors Without Bordersí neatly taps into the potential for such secondments to be glamorous: a survey of young French singles found that the Ďideal spouseí was a doctor with Medecins Sans Frontieres! More seriously, while the OECD initiative is and gamble products, excellent it is a drop in the ocean. The restricted membership of the micro environment analysis, OECD limits its scope to forge global links and there is no other international institution with the remit to build peer- group links across government departments between rich countries and poor ones. Perhaps this role should become a core function of about International Law national aid agencies such as DFID, but it would benefit from micro a co-ordinated kick-start by several heads of government. Twinning has the skills, potential to be extended well beyond government: part of the Ďbig societyí can be direct links between the civil society organisations and their counterparts in poor countries. Again, historically such links have largely been confined to development non-governmental organisations (NGOs) such as Oxfam, which channel donations to environment, needs.

But an important part of tackling corruption is resetting the cultures of professions, including accountancy, law, medicine and teaching. For example, in many poor countries, it is socially acceptable for teachers not to show up for lessons. About! Twinning involving things like teacher exchanges between schools could help to shift these dysfunctional values. Environment Analysis! The global explosion of social media has made this far more feasible. The two approaches of closing off opportunities for corruption and reducing the prestige and satisfaction generated by corrupt behaviour reinforce each other. As the how to improve skills, difficulties and micro environment analysis risks of corrupt behaviour rise, fewer people will behave corruptly. This directly reduces the esteem from the beholder film being corrupt because it is no longer so normal. Similarly, as more people start to get their esteem from micro environment being honest, those who remain corrupt are easier to spot and so find themselves running bigger risks. Living Conditions! National actions against corruption complement international actions.

One major way of micro environment squeezing out corruption is to Iran's Nuclear Program Essay, remove obvious sources of rent-seeking such as rationed access to foreign exchange and the award of analysis government contracts through secret negotiation rather than open bidding. Competition within rule-based markets is an important part of the system of checks and balances that constrain public officials from the abuse of office. Essay About! Another is to micro environment analysis, prosecute some prominent senior officials. For example, in Ghana, 20 judges were sacked in late 2015 for accepting bribes based on video evidence gathered by Essay an investigative journalist (BBC News 2015). Analysis! Being based on independent evidence, such sackings cannot be misinterpreted as government attempts to crush political opposition. Further, as high-profile events, they generate common knowledge among officials that all other officials are reflecting on whether they should change their behaviour. Not all corruption is directly financial. Electoral corruption is Essay, highly damaging. New research finds that, under normal conditions, governments that deliver good economic performance enhance their prospects of retaining office, but that the discipline of accountability breaks down when elections are not free and micro environment fair (Collier and Hoeffler 2015). Twinning national electoral commissions with their international peers, along with twinning local and international election monitors, can help to raise standards of the beholder electoral conduct. An international initiative against corruption provides an opportunity for national actions and international actions to cohere.

As people recognise that the calculus of risks and rewards and the sources of prestige and satisfaction are changing both for themselves and their colleagues, previously entrenched patterns of behaviour could become unstable. Mass shifts in cultures of corruption do happen and it is possible to micro analysis, make them happen. Paul Collier is Professor of Essay Law Economics and Public Policy at the Blavatnik School of Government and one of the worldís leading and award-winning development experts. His latest book is analysis, Exodus: How Migration is Changing our World (Oxford University Press 2013). 4. John Githongo: An African perspective on corruption. Sebolu is the Sotho word for how to a Ďspoilt thingí. It is a derogatory word used in environment analysis, Lesothoís national language and vernacular to eye of film, mean, among other things, corruption. Someone who is corrupt is described as being bobolu and people have deep disdain for micro analysis such a person.

3. In most of Africa though, there are few similar words of such powerful home-grown cultural resonance. Indeed, the word Ďcorruptioní doesnít exist in many indigenous African languages. It never has Ė it wasnít needed. The idea of stealing communal goods was literally taboo. The concept of shuffling papers in a government office in a far-off capital, Ďmaking goodí and Essay about then coming home rich and wearing the Ďcorruptí tag is, however, more obscure. Indeed, the local son or daughter Ďmade goodí who demonstrates generosity back in micro environment analysis, the village is often lionised. Generosity of conditions revolution heart, even to strangers, but especially to micro environment analysis, relatives (no matter how distant), is a quality much admired by Africans generally. East Africaís lingua franca, Kiswahili, gives us ufisadi (meaning corruption) or mfisadi (corrupt one); terms cleverly engineered post-independence. Ufisadi brings to mind Ďhyena-likeí derived from the reputation of the hyena; fisi for being unscrupulous, greedy and ruthless.

However, it does not have the conditions industrial, same resonance for citizens of the micro environment analysis, region as sebolu does in Lesotho, which is one of the least corrupt African countries according to Transparency Internationalís (TI) annual Corruption Perceptions Index (CPI) (Transparency International 2015). That said, Ďperceptions of corruptioní, or better put Ďperceptions of leaders involved in theftí, is Nuclear Program Essay, one of the most resented attributes of officialdom to Africans at large. Recent research on the experiences and perceptions of Africans in 28 countries regarding corruption indicates that a majority (58%) felt that corruption had increased over the last 12 months. And in environment, 18 of the 28 countries, the feeling was that their governments were doing badly in the fight against corruption. The report said that, despite these disappointing findings, the bright spots across the continent were in Botswana, Burkina Faso, Lesotho and Senegal.

Citizens in these countries were some of the most positive in the region when discussing corruption (Transparency International and Afrobarometer 2015). In environments where corruption is systemic but lacks cultural resonance, creating a climate where social sanction can be applied against corrupt practices has been challenging. People understand the terms Ďtheftí and Ďthiefí, but corruption is a modern and ambiguous concept to many Africans. As a Nuer elder once told me, ďMy daughter cannot be married into a family of thieves.Ē The task therefore is two-fold: we need to embed a clear legal framework to deter and punish corruption, and we need to actually change the culture, so that the concept of corruption is both understood and recognised as anathema. How To Improve! The war against graft (political corruption) has reached the point where the shame and micro analysis social sanctions directed against this kind of theft and thief need to be given greater prominence in the beholder, the arsenal used to fight corruption.

This applies especially in developing countries where its consequences can be Ė and micro environment often are Ė deadly. In its culturally most compelling form, the social sanction is Iran's Nuclear Program, about ensuring, for example, that the thief is too embarrassed to go to church on micro environment Sunday because of the looks theyíll get. As such, the improve basketball skills, whole approach to corruption needs to be re-examined: from local cultural assumptions and preconceptions to the legal conventions, constitutions, statutes and, especially, the prosecution-related instruments brought to bear on micro environment analysis it at the national and global levels. Integral to wrong hands, this are the principles of legal authority and equality before the law. The equality component is essential: the rule of law must be seen to apply equally to all citizens without fear or favour, regardless of race, creed or class.

The following complementary but separate factors in a society are critical: culture, ethos, ethics and analysis traditions, and legal processes and practices. Each derives its legitimacy from history and the beholder film the traditional ways in which meaning is made. By their very nature, they are far more negotiable Ė existing as they do in a constant state of flux in a dynamic world. Micro Environment! Our success depends on how effectively we bring and use them together in the fight against corruption. We do this cognisant of the fact that grand corruption, when compared to the drug trade, human trafficking, terrorism finance and other global evils, is the most easily rationalisable major felonious activity on the planet. Living Industrial! 4.1 The global anti-corruption agenda.

During the micro analysis, years 1993 to 2003, corruption was at the centre of the global development agenda. In 1993, Transparency International was founded. In the mid-to-late 1990s, corruption was adopted as a key development issue by the multilateral and bilateral development institutions. This culminated, in 2003, in the drafting and ratification by a host of countries of the United Nations Convention Against Corruption (UNCAC) (UNODC 2015). Eye Of! The following decade saw the rise of the environment analysis, BRIC nations2 and rapid economic growth across much of the developing world, as well as globalisation and its associated technologies assisting the expansion of trade and commerce.

At the same time, the struggle against Islamic extremism captured the attention of policy makers in procter products, the international community. Environment Analysis! Alongside it, unfortunately, has also come a rapid growth in the scale and about complexity of corruption. So much so, that anti-corruption work needs to micro environment analysis, be returned urgently to the heart of the global development agenda. It needs to be part of the DNA of modern nation-states, multinational corporations, non-governmental organisations (NGOs) and products even religious organisations and how they interact on the global stage. This urgency comes from the fact that graft has served to hollow out key governance institutions in some countries. This includes the defence and security sector and areas of social policy such as health and education, with dire consequences for micro environment analysis the public services they are supposed to offer the poor, in particular. The crippling impact of corruption on the delivery of these essential services has deepened economic inequalities, undermining faith in political processes, parties and politicians. In turn, this increases political volatility as politicians retreat to identity and personality politics with its complex web of non-negotiable irrationalities.

It also feeds fundamentalism of all kinds Ė for example, ethnic, religious and sectarian. 4.2 BRIC nations Ė Brazil, Russia, India and China. The impunity that accompanies crony capitalism results in what I might call both a private sector and a Ďpirateí sector, causing citizens Ė especially younger people who increasingly view elections as a pointless game of musical chairs among crooks Ė to begin to Essay, question capitalism in its current form and democracy itself. This also does serious damage to micro, the independence, legitimacy and Nuclear Program integrity of the service sector Ė in particular, banks, law firms and auditing firms Ė and deepens the challenges corruption poses. Micro! 4.3 The Ďpirateí and private sectors. The traditional private sector, comprising Ďmakers of thingsí, has increasingly been supplanted in the 21st century by the service sector.

The growth of the latter has been buoyed by the dramatic expansion and sophistication of the internet and living conditions in the industrial an increasing variety of analysis communication platforms. This has energised traders, who remain vital to the Ďold economyí where the worldís products are created, built, sold and moved. At the same time, however, weíve seen a distinct Ďpirateí sector gaining in influence, particularly over the last two decades. By design, the Ďpirateí sector is as virtual as possible, unencumbered by the traditional obligations and processes of rents, payrolls, medical schemes, pensions and so on. Although it can involve an individual or group of individuals, this sector forms itself into sophisticated entities. Living Conditions In The Industrial! These can operate with the same Ďapparentí legitimacy in micro environment, multiple countries, even if it means they must use vexatious litigation Ė such as injunctions, court orders and delayed hearings Ė to allow them to act outside the law for the duration of wrong hands their business in a country. The Ďpirateí sector often chooses to corporatise itself in offshore tax havens, using the skills of professionals, especially lawyers, bankers and auditors. Environment Analysis! As a result, it has become apparent that even seemingly reputable companies and professional firms sometimes contain Ďpirate unitsí.

The units are able to move unhindered across borders and traverse the legal world like ghosts who disappear as quickly as these so-called Ďspecial purpose vehiclesí can be shut down. Theirs is the euphemistic language of Ďcommissionsí; Ďconclusioní and Ďsuccess bonusesí; Ďconsultancyí fees; Ďfacilitation paymentsí; Ďphilanthropicí contributions to the relations of Ďpolitically exposed personsí (PEPS); and film the use of micro analysis complex financial instruments to film, move resources around the world at the touch of micro environment a button. As I pointed out previously, businesses find corruption the easiest felonious activity to rationalise, especially in cross-cultural contexts. They are the entities that Ďget things doneí in a complex world. For them, relationships are tradable products that can be leveraged for a profit and not a social currency that helps make trade and commerce flow more smoothly within the wrong hands, law. 4.4 Renewing and reinvigorating international action. So how do we fight these piratical shadows? Corruption is micro analysis, defined as the abuse of vested authority for private gain. In 2011, developing countries lost nearly $1 trillion to corruption, trade misinvoicing and Program tax avoidance (Kar and Le Blanc 2013). Micro! Leading global advocacy organisations such as ONE have even made efforts to quantify the cost of graft in the beholder film, lives (McNair et al.

2014). Estimates show that the cost of corruption equals more than 5% of global gross domestic product (GDP) (OECD 2016). As the recent FIFA scandal has demonstrated, unconstrained corruption also threatens valued cultural institutions and micro analysis traditions that we all hold dear. At the same time, the complexity of the Iran's, legal compliance environment Ė vis-a-vis anti-corruption, anti-money laundering and other illicit activities Ė that the genuine private sector has to micro analysis, contend with has increased exponentially. Indeed there is almost an unspoken Ďcompliance paralysisí as large numbers of lawyers, risk advisors and auditors apply expensive time to scrutinising transactions complicated by how to basketball skills the web of demands that compliance has placed upon business. As a result, the temptation for some businesses to rely on the Ďpirateí sector and/or aggressively ignore or cover up compliance risks has risen. Micro Environment Analysis! A recent Risk Advisory Group (2015) research report revealed 83% of compliance professionals believe compliance has become more complex in the past two years, with bigger businesses feeling this more acutely. The Risk Advisory Group CEO Bill Waite said, ďWorryingly, compliance has become so elaborate that 78% of compliance professionals say that it now represents a risk in Nuclear Program Essay, itselfĒ (Cassin 2015). This means we are at a critical juncture. It calls for a renewed global partnership against corruption to micro, match, and wrong hands even exceed, the analysis, concentrated and successful advocacy that followed the fall of the Berlin Wall.

Corruptionís resurgence and complexity threatens not only global security and equitable development but also international trade and commerce, and peopleís confidence in freedoms and systems of governance taken for granted since the Second World War. For example, there has been a debate about improve basketball skills creating an International Anti-Corruption Court (IACC). Itís proposed this could have the kind of environment analysis powers granted to international weapons inspectors to living in the industrial, target specific transactions and environment institutions that, when riddled with corruption, escape investigation and prosecution and Iran's cause citizens to lose confidence in public institutions and the rule of law and democracy. The new push needs to identify, disrupt and micro environment analysis delegitimise the global networks of corruption in money laundering; terrorism finance; drug, people and environmental trafficking; and other illicit activities. Essay! This requires new global partnerships that target the information-era entities and domiciles that these networks rely on. They may be offshore tax havens or low-compliance jurisdictions where the environment, ever-expanding raft of international regulations aimed at dealing with graft and illicit flows have limited currency. At the same time, the new regime should robustly incentivise self-reporting vis-a-vis corporate compliance, allowing for a Ďcleaning out of the stablesí.

4.5 Culture, tradition and social sanction. To be fully effective, however, this reinvigoration of the rule of law must go hand in wrong hands, hand with action to create a cultural climate in environment, which the corrupt Ė the thieves Ė are shamed for what they do. Indeed, effecting change in the culture and traditions Ė which inform what is acceptable behaviour Ė is perhaps even more important in societies where legal institutions based on the Western model are nascent, or where their existence is being energetically contested, as it is in important parts of the Law, developing world. The release by WikiLeaks of environment US diplomatic cables in 2010 was a controversial episode of unofficial transparency and a powerful interrupter to film, the global status quo regarding corruption in relations between nation-states. Micro Environment! It revealed the corrupt practices that ruling elites are capable of to the growing youth populations of regions such as the Middle East. The reverberations of this are still being felt. Across Latin America and in the developed world, revelations of inappropriate, corrupt and unethical behaviour by Iran's Essay leaders Ė in both the analysis, private and Essay about corporate sectors Ė have created a level of micro environment analysis criticism from the public that is unprecedented in some countries. This is especially the case for the Ďmillennialí generation who appear to mistrust politicians and political parties the most. Presidents have been forced to step down and others turned into lame ducks while still in office by dramatic mass expressions of wrong hands discontent boosted by social media. In this sense the analysis, change has already begun Ė untidily, noisily, chaotically and even bloodily Ė in many places.

The outcome is uncertain. But, in the long term, it will be dramatically different from the status quo. This is, in part, because political leaders and ruling elites increasingly recognise the publicís lack of trust and confidence in about, them, especially that of their younger citizens. They also now appreciate that, in this networked world, a spotlight can be shone on corrupt and unethical relationships with the Ďpirateí and environment analysis private sectors. In addition to Essay, institutions such as an International Anti- Corruption Court as a further step towards increasing transparency, strengthening enforcement and securing restitution, the tools of visa revocations, personalised financial sanctions and micro analysis more harmonised extradition mechanisms could actually be cheaper and more effective in tackling corruption than prosecutions Ė which are always tortuous. However, for these measures to enjoy legitimacy around the world, they must be applied, and be seen to apply, with equal force across the different regions of both the Program, developed and developing world. To conclude, a successful international anti-corruption campaign requires co-operation on a global scale and specific legal measures that help transform attitudes towards corruption and the ability to prosecute the corrupt. Although it may take longer, embedding a culture of social sanction and censure for anyone found guilty of engaging in, facilitating or condoning corrupt activity, even to the extent that those holding office lose public trust, would support these measures. They need to be seen as bobolu.

They need to feel the social stigma when they attend family gatherings, visit the golf club or step into the supermarket Ė as much to set an example to others as to punish the individual, impressing on the whole community that corruption will not be tolerated. John Githongo is the CEO of Inuka Kenya Ni Sisi Ltd, a non-governmental organisation focused on promoting good governance. Previously he served as Vice-President of Policy and Advocacy at World Vision International. John has been involved in anti-corruption research, advisory work and activism in Kenya, Africa and micro the wider international community for 19 years. About International! This includes work in civil society, media, government and the private sector. Cassin, R. L. Micro Analysis! 25 November 2015.

Risk Advisory Group Report: Compliance is so complex, itís now its own risk. FCPA Blog. Available online. Kar, D. and Le Blanc, B. 2013. Eye Of The Beholder Film! Illicit Financial Flows from Developing Countries: 2002Ė2011. Washington DC: Global Financial Integrity. Available online. McNair, D., Kraus, J., McKiernan K. and McKay, S. 2014. The Trillion Dollar Scandal Study. Micro Environment! London: ONE. OECD.

January 2016. The CleanGovBiz Initiative. Available online. How To! The Risk Advisory Group. 2015. The Compliance Horizon Survey. Available online. Transparency International. 2015. Corruption Perceptions Index Ė Lesotho.

Available online. Transparency International and Afrobarometer. 2015. People and Corruption: Africa Survey 2015 Ė Global Corruption Barometer. Berlin: Transparency International. Available online. United Nations Ė Office on micro environment Drugs and Crime (UNODC). 2015. United Nations Convention against Corruption: Signature and about Law Ratification Status as of 1 December 2015.

Available online. 5. Paul Radu: Follow the micro environment analysis, money: how open data and investigative journalism can beat corruption. The early spring of living conditions in the revolution 2015 saw thousands of angry people on the streets of Chisinau, capital of the environment, tiny Republic of Moldova. While calling loudly for the resignation of the Government and Iran's the Parliament, they were shouting, ďWe want our billion back!Ē (Calugareanu and analysis Schwartz 2015). The demonstrators believed the politicians were to blame for the theft of almost $1 billion from Moldovan banks, which had left this poor countryís financial affairs in disarray. Investigations are ongoing. But the Organized Crime and Corruption Reporting Projectís (OCCRP) research indicates that this $1 billion was the tip of the iceberg, in living in the, a country where many more billions of dollars in micro analysis, Ďblackí money appear to have flowed through a flawed banking system Ė with the help of corrupt politicians and organised crime as well as untrustworthy judges and law enforcement officers (Radu, Munteanu and Ostanin 2015).

We believe that the citizens of improve Moldova were victims of a transnational web of corruption, benefiting politicians and criminals who used complex multi-layered company structures to conceal both their identities and their activities. Regrettably, this story is not unique. At the OCCRP, we have identified a number of cross- border money laundering schemes in Eastern Europe, serving criminal groups as diverse as Mexican drug cartels and Vietnamese and Russian organised crime gangs (OCCRP 2011). The power of these crime groups stems primarily from their ability to operate with ease across national frontiers. Micro! They complete a detailed risk assessment at the country level and then choose the least vulnerable approach to conduct their illicit activities, whether in narcotics, refugee trafficking or the massive money laundering exercises that follow such crimes.

The problem for national law enforcement is that, by definition, it cannot follow this type of crime easily or quickly across borders. Data exchanges between states and law enforcement agencies take time. Modern crime schemes are designed to living in the industrial, have very short lives to avoid detection, lasting sometimes just months before the associated companies and bank accounts are wound up and environment analysis replaced by Essay about Law new ones. Yet alongside the advantages available for criminals of operating on this global scale, making it inherently harder to micro environment analysis, track them down, there are also disadvantages that the clever journalist or law enforcement official can exploit to how to basketball skills, expose them. So how do we do this? How do we stop criminal gangs and analysis the corrupt politicians they rely on Ė conducting business as usual? Firstly, I will argue, through data: more data means more transparency, provided the the beholder film, quality of information is there and supported by tools that allow proper analysis. Secondly, by environment analysis journalists using advanced investigative techniques, including the emerging discipline of data journalism, to identify the patterns and basketball practices inherent in corrupt activity. Criminals canít predict the future of open data Transparency is the micro, natural enemy of international organised crime gangs and corrupt officials.

Opaque systems allow them to thrive. And some of them go to great lengths to disguise their wrongdoing, using financial and company structures that span the world. International Law! At OCCRP, weíve found and exposed networks of companies based in micro analysis, New Zealand, with bank accounts in Riga, Latvia, that were transferring money to procter and gamble products, companies set up in environment, the US state of Delaware, Cyprus or the United Kingdom. In turn, these companies owned bank accounts in yet other jurisdictions (OCCRP 2011). Wrong Hands! Such criminal schemes are designed by creative and intelligent, if misguided, people. Some of them could have been the environment, next Steve Jobs, but found crime more appealing. They often work for what we call the how to basketball skills, Ďcriminal services industryí Ė the micro analysis, lawyers, registration agents, business intelligence firms and other legitimate businesses that earn lucrative income from servicing the needs of the beholder criminal clients. But no matter how clever they are, they canít predict the environment, future; transparency rules change. For years, from the wrong hands, early 1990s, Russian, Ukrainian, Romanian and many other Eastern European mobsters and politicians were using Cyprus as a place to micro environment, hide their activities behind labyrinthine corporate structures.

It reached the wrong hands, point where Cyprus, with a population of environment analysis little more than one million, became one of the main investors in Eastern and Central Europe. Not all of these investors were criminal enterprises as many used Cyprus for tax optimisation purposes. But there is hardly a country in the region Ė from the former Yugoslavia to Russia and beyond Ė where Cyprus-based companies were not involved in huge, rigged privatisation scandals. 4. Procter! In 2004, when Cyprus joined the European Union (EU) and started opening databases, including a registry of locally based companies, things began to change. Investigative reporters began combing through millions of records and, in many instances, came across the names of beneficial owners the real owners of the company Ė who thought they were sheltered from public scrutiny. Politicians and criminals were caught off guard and micro environment exposed in living revolution, press articles that led to arrests and resignations. Their past misdemeanours made future involvement in business problematic. However, they started fighting back almost immediately, substituting their names in company documents with those of professional proxies Ė usually Cypriot lawyers who would lend their name to just about anyone who wanted to conceal their identity. In addition to this, the Cyprus registry is relatively expensive to use and searchable only by company name. Micro Environment Analysis! This poses a serious problem for investigators, who often embark on an enquiry with only an individualís name, be it a member of the local parliament or a controversial business owner. As a result, Cyprus still offers only partial transparency.

Yet even in countries with a stronger record, you can hit barriers. For example, New Zealand Ė ranked fourth in Transparency Internationalís (TI) anti-corruption index Ė has a well-organised register of companies that is free of charge and allows for name-based searches (Transparency International 2015). But, as with the wrong hands, UKís Companies House database, itís more difficult for investigative researchers to identify nominee shareholders and micro environment directors, especially in Program Essay, cases where they are proxies Ė not beneficial owners Ė acting for criminal groups and corrupt politicians. And in the past few years, OCCRP investigations have revealed the involvement of an micro analysis Auckland-based company (that was run by a nominee) in improve, obscuring the ownership of companies across Eastern Europe. One such example was a Moldovan TV station (Preasca, Munteanu and Sarnecki 2013). Secretive media ownership is analysis, a huge problem across the region where, in many instances, the general public has no idea who is delivering the news.

Once OCCRP exposed this non-transparent structure, its ownership was just moved to British companies that were again meant to obscure the identity of the real owners of the television station (Media Ownership Project 2015). In a global economy, this isnít just an issue for New Zealand. In 2016, the UK Government is implementing a new central registry of company beneficial ownership to enable researchers and other interested parties to access information on individuals with an interest in more than 25% of a companyís shares or voting rights, or who otherwise control the way it is run. It matters because well-structured and accessible databases can be goldmines for investigators and members of the public. In 2008, British computer programmer Dan OíHuiginn reshaped the wrong hands, Panama registry of micro environment analysis companies and built a simple interface that, for the first time, allowed name-based searches (Government of Panama 2015). Wrong Hands! This was the catalyst for investigative articles that exposed corrupt dictators, criminals and their close associates all over micro analysis, the world. Wrong Hands! This simple technical adjustment opened their activities up to micro, public scrutiny, costing them untold millions of dollars.

5 : The same principle applies to other official databases. For example, court records, government spending and tenders databases vary greatly in their organisation, accessibility and quality of data. Products! In many jurisdictions, it takes investigators a lot of navigating, mining and shopping for data to find the evidence they are looking for. The opening up of company information and databases has to be accompanied by effective policies that ensure their accessibility, integrity, security and usefulness. Civic hacker collectives, journalists and civil society groups should be consulted to micro environment, help determine the most useful access to data that also mitigates any privacy concerns.

Governments requiring offshore companies operating in a country to identify their true beneficial ownership would also greatly reduce the space in which criminals can work and increase the costs they incur. Law enforcement must also jump on board the open data train and take advantage of advances in technology in order to keep pace with the criminals. Just like journalists, police officers and intelligence analysts need to master cross-border, multi-language, open-source intelligence to fight sophisticated serious crime. While it is true that data obtained in informal ways cannot always be used to build strong court cases, it can greatly shorten the time required for the investigative process. Film! Obtaining documents sequentially through official channels from environment other countries can take months or even years.

Say, for example, that the police in how to basketball, the UK need information on a company based in Russia. They have to micro environment analysis, file requests and wait, sometimes for the beholder film a year, only to find out that the Russian company is owned by a Cyprus limited firm. It might take another year to identify the next owner in a nested structure. Finally, the trail might end with bearer shares: where the environment, owner of the stocks is not registered or is a proxy who doesnít know the living industrial revolution, real owner (Funk 2014, p. 14). Compare this with the adaptability of organised crime, which Ė albeit operating under no formal constraint Ė broke free from the nation-state mindset long ago. In the micro environment analysis, international space governed by weak international protocols and bilateral agreements, organised crime at present has no natural enemy. While criminals recognise no borders and are not bound by strict local rules, national and legal boundaries, a lack of resources continues to hamper law enforcement. Geopolitics can also deter cross-border collaborative initiatives between nation-states, which may find themselves at odds with their neighbours or dealing with governments that are themselves riddled with corruption. There are, to be sure, examples of criminal networks being disbanded in a number of countries as a result of co- operation between law enforcement agencies. This did not necessarily prevent the mobsters from re-forming elsewhere outside those jurisdictions.

Nevertheless, increased access to International, open data could help to boost cross-border co-operation and journalists can play an increasingly important role in it. 5.2 It takes a network to fight a network. Investigative reporting is Ė and can be even more Ė the natural enemy of criminal networks and, when practised collaboratively, it acts as an effective watchdog. It can change the status quo in innovative ways that are not immediately obvious. Journalists and the public alike expect prosecutors to analysis, act after each journalistic expose, with the desired result being arrests, convictions, repatriation of wrong hands lost assets and micro other positive outcomes. Owing to limited human resources and a lack of skills, interest or even competence, this expectation is not always realised.

However, regardless of law enforcement action or inaction, public exposure can adversely affect, and even stop, criminal businesses operating in other jurisdictions. Such exposure can also influence long-term changes in in the industrial revolution, public attitudes, which can lead, in turn, to protests against, and even election defeats for, discredited parties or politicians. With the stakes so high, it is essential that the journalism itself is rigorous, credible and transparent. Investigative articles must be linked to evidence, well- designed databases and Ďhow we did ití guidance, so that readers can recreate the investigative process if they want to. Governments, banks and financial institutions in general rely on open source information when deciding whether to give loans, enter business deals or accept money transactions. Effective data journalism can also help expose financial irregularity or illegality and analysis prevent crime figures or oligarchs securing loans, opening accounts or making other transactions. Using advanced investigative techniques, journalism can degrade international organised crime and corrupt networks even before they are firmly established within a jurisdiction. Corrupt politicians, officials and criminals view the proceeds of their illicit schemes as commodities to be repeatedly imported and exported and are always looking for new territories in which to generate profit. When journalists work collaboratively across frontiers, sharing data, this practice can be identified and compromised. It takes a network to how to improve basketball, monitor a network. Environment Analysis! International reporting groups such as the International Consortium of Investigative Journalists, Arab Reporters for the beholder Investigative Journalism (ARIJ), OCCRP and others already co-operate on individual stories or sporadically share datasets.

However, such is the micro analysis, scale of the procter, problem and the ubiquity of organised crime that these efforts can seem to be only scratching the surface. What journalists can do is environment analysis, share with colleagues in Essay about International, other countries details of the patterns of crime they have already detected in micro environment analysis, their own. About International Law! This would enable wider cross-border investigations to determine whether the analysis, same criminal groups are setting up shop in other jurisdictions. For example, a criminal group sets up Limited Liability Partnerships (LLPs) that are all owned by a set of procter and gamble companies with their headquarters on analysis a particular street in Belize City, Belize. Replications of this simple pattern can be searched for in the company registries of other countries or in related datasets, potentially revealing the groupís activities in those territories too. In future, with the proper resources, this kind of pattern recognition could be facilitated and automated through the development of specific algorithms. Crime groups will inevitably react by altering their activities to avoid detection. But, crucially, this will hamper their operations and cost them more in wrong hands, money and environment analysis time.

Automated searches of ever-larger, global, transparent datasets can feed real-time alerts to journalists all over the world. The result could be that the International, public has earlier and reliable information about who the real corrupt beneficiaries of crimes are, such as the $1 billion bank theft that left the Republic of Moldova with an uncertain future. To conclude, a key component to fighting future crime is increased cross-border co-operation between journalists and programmers, who need to environment, employ and eye of create new advanced investigative techniques on top of massive amounts of data. At the same time, activists and governments need to analysis, push for more transparency, quality and common standards in open data. Paul Radu is the Executive Director of the about International Law, Organized Crime and Corruption Reporting Project (www.reportingproject.net), which investigates transnational crime and corruption in Eastern Europe. He is also a board member of the Global Investigative Journalism Network (http://gijn.org) and has received many international awards for his journalism.

Calugareanu, V. and analysis Schwartz, R. 4 May 2015. Spring again in the Republic of Moldova Ė mass protest against and gamble, corruption. Deutsche Welle. Available online. Funk, T. Micro Environment! M. About International Law! 2014. Mutual Legal Assistance Treaties and Letters Rogatory: A Guide for Judges. US: Federal Judicial Center. Available online. Government of Panama. Micro Environment! January 2015.

Panama Registry of Companies. Available online. OCCRP. Iran's Nuclear Essay! 22 November 2011. The Proxy Platform. The Reporting Project. Available online. Media Ownership Project. January 2015. Media Ownership Project: Moldova.

Available online. Preasca, I., Munteanu, M. and Sarnecki, M. 26 March 2013. Taylor Network Back in Business. Rise Project. Available online. Radu, P., Munteanu M. and Ostanin, I. 24 July 2015.

Grand Theft Moldova. Organized Crime and Corruption Reporting Project (OCCRP). Available online. Micro Environment! Transparency International. 2015. Corruption Perceptions Index. Available online. 6. Sarah Chayes: Corruption and terrorism: the causal link. Itís February 2015 and I am in Kano, northern Nigeria. Not three months back, in the midst of Friday prayers, Boko Haram struck the Grand Mosque in the beholder, the old fortress-like centre of town.

The dead and the bloodied lay strewn in their hundreds across the public square. Iím sitting with some lawyers Ė a prosecutor, the chairman of the state bar association and a court administrator Ė trying to work out the mechanics of corruption in micro analysis, the justice sector, in this most corrupt of wrong hands countries. Weíre talking details: how judges rarely demand bribes directly, their clerks collect the money; and analysis how lawyers collude, blaming judicial corruption for the extra fees they pocket. ďSarah,Ē the prosecutor interjects, ďweíve been talking about Essay Law money all this time. But this isnít just about environment money ÖĒ ďThe saying goes,Ē he resumes awkwardly, ďif you want to win your case, go to the judge with a beautiful girl.Ē 6. Procter And Gamble! Iím stopped cold. Environment Analysis! I imagine the girl.

She may be 14 or 15. She returns home from school each day with her friends, the white veils of their school uniforms fluttering like matched plumage. I picture the glistening eyes of some overfed judge as he reaches for her. My stomach turns. Abruptly another image comes to mind: the girlís brother, a lanky young Nigerian man. Already disillusioned, he is pushed right over the edge. He would kill that judge if he could. Iran's Program! And Boko Haram, all around this town, would like nothing more than to help him do it.

I could suddenly understand how it happens. I could see how the corruption perpetrated by officials of the then Nigerian administration Ė like that of many governments around the world Ė was itself helping to micro environment, generate the terrorist threat. The problem, I realised, is far more severe than white elephants or poor service delivery. Corruption entails a violation of a personís basic humanity that can spur an enraged response. It is these connections Ė between government corruption and terrorism or other violence Ė that this essay explores. Wrong Hands! Corruption is one of those consensual topics. Micro Environment! No one would argue itís a good thing. Iran's Nuclear Essay! International charities and multilateral organisations have worked hard to combat it, racking up impressive achievements in recent years. Anti- bribery laws, once unheard of, have spread well beyond their initial USĖUK beachhead. Major arrests and asset seizures are increasingly common, as are citizen-led anti-corruption protests.

Such protests have resulted in the resignation of senior officials or their ousting through the ballot box. Thatís what happened in Nigeria, where a hard-nosed reformer Ė who has penned an essay in this volume Ė gained an upset victory in March 2015 elections over the administration those Kano legal practitioners were criticising. And yet, when push comes to shove in bilateral relations, Western governments, businesses and charities are still most likely to prioritise other imperatives ahead of corruption. If an international aid agency or philanthropic organisation has set its sights on delivering health programming to rural villages, its government may be reticent to act against corruption in the host country for fear the precious permissions to operate will be cancelled. If the objective is a major extension of electrical power across a whole region or a trade foray into an emerging market, corruption may be seen as a Ďcost of doing businessí. Corruption helps facilitate economic activity and micro growth, some maintain. Others cite culture: ďItís just the way people do things over there.

Who are we to impose our norms?Ē These and other excuses are proffered to rationalise looking the other way or outright collusion. Upon closer inspection, it thus appears that corruption is not so consensual after all. A remarkable number of Westerners actually argue in favour of it. Wrong Hands! Of all the environment analysis, competing priorities, the one that most swiftly trumps anti-corruption is basketball skills, security. Co-operating with this or that corrupt leader is seen as critical, because he is micro, our partner in the war against terrorism. His is the procter products, only military worth its salt in the region, troops that actually go on the attack against militants. He provides us with intelligence or bases or overflight rights. And so the kleptocratic practices of his network of cronies are overlooked. Micro Environment Analysis! The way they have bent state functions, wired the whole economy to Essay about International Law, their own benefit, given free rein to low-level officials to rake in extorted bribes and blocked off every avenue of recourse Ė none of that matters, so long as they are Ďwith usí in the fight against terrorists. Micro Environment Analysis! This common framing is particularly ironic given the growing evidence that corruption is helping to drive many people into the folds of extremist movements and indeed lies at the root of many of todayís security crises (Chayes 2015; Sky 2015). Living Conditions Industrial Revolution! The purported trade-off between security and corruption is a false dichotomy.

Take southern Afghanistan, the former Taliban heartland, where I lived for nearly a decade. Environment! In the improve basketball skills, spring of 2009, a delegation of elders came to visit from Shah Wali Kot district, just north of Kandahar. This happened often. I was one of the only foreigners in Kandahar with no guards at my gate. When I asked why, with the Taliban killing people, the micro, villagers donít fight back, a man retorted, ďHow can they work with this Government? The Government doesnít hear them. Living Revolution! The Government doesnít do anything for them.

Itís just there to fill its pockets, nothing else. If the Government isnít fixed, no matter how many soldiers the micro environment, foreigners bring, the situation wonít improve.Ē 7. A few days later in the border town of Spin Boldak, community leader Hajji Manan Khan concurred, ďThis Government Ö no one likes it. Living! Ministers have huge palaces in Kabul, while the people have nothing. The foreigners should announce that the current Government is thieves. They should put the screws in them, call them on the carpet and demand accounts.Ē 8. I heard this refrain again and again. Out of a hundred Taliban, elders would tell me, fewer than a quarter were Ďrealí.

The rest had taken up arms in disgust with the Government. This assessment was corroborated by interviews with Taliban detainees in international military custody. Explaining their motivations for joining the insurgency, they cited government corruption more often than any strictly religious rationale. A similar picture emerges from Nigeria. When Boko Haram launched its first large-scale violent attacks in July 2009, police stations were the environment analysis, first targets. By all accounts, the Nigerian police is Essay International, one of the most venal and abusive in the world (Human Rights Watch 2010). 9 And, during a November 2015 conversation in Maiduguri, where Boko Haram first emerged, local residents voiced a sentiment I had heard often: ďPeople were very happy [with those first attacks]. Boko Haram was saying the truth about the environment, violations by government agencies against the people. Finally they could stand up and challenge.

They were claiming their rights.Ē 10. Extremism isnít the living in the revolution, only form that backlash against corruption takes. Across the Arab world in 2011, populations took to the streets demanding an end to micro environment, autocratic governments, the prosecution and imprisonment of corrupt officials, and the return of stolen assets. As the skills, catastrophic situation in todayís Middle East demonstrates, revolutions rarely end peacefully. Some analysts see the micro analysis, expansion of extremism, from Daesh in Syria to a tenacious insurgency in Egypt, as a reaction to the failure of those initially non- violent efforts to break the grip of kleptocratic governing elites (Muasher 2015).

Ukraine seems as culturally and and gamble historically different from the Middle East as a country can be, yet its 2014 revolution was fuelled by similar motivations. While anti-Russian sentiment and environment analysis a cultural affinity with Western Europe were important drivers of the Maidan protests, so was disgust at the corrupt Yanukovich Government. Living! Photos of the deposed presidentís pleasure palace went viral after his fall. The sequel to that revolution has been the first major EastĖWest stand-off since the end of the Cold War, complete with the forcible annexation of micro territory and the displacement of more than a million people. In these cases and others, corruption has helped generate some of todayís most dire security crises. The difficult question, especially regarding religious violence, is why? What is it about corruption that should drive people to wrong hands, such extremes?

Four elements of analysis corruption in its current form help to provide an explanation: the humiliation inflicted on victims; their lack of recourse; the structure and sophistication of corrupt networks; and the truly colossal sums being stolen. Firstly, what we in the West often underestimate in thinking about corruption is the assault on Iran's Nuclear Program victimsí human dignity that accompanies it. Recall the example of the judgeís Ďsextortioní, when the only way of gaining a hearing may be to allow a daughter or a sister to analysis, be violated. Abuses of this nature can spark a burning need for retribution. In studies of violence ranging from wrong hands Palestinian uprisings to gang shootings in the United States, insult or humiliation is micro environment analysis, found to be a key factor (Longo, Canetti and Hite-Rubin 2014; Black 2011). 11. Given the obvious connections between religion and morality, the moral depravity underlying the abuse is frequently understood in religious terms. ďOur leaders are bound by religious duty to do the right thing,Ē Kanoís then Bar Association Chairman Ibrahim Nassarawa told me, ďso when they donít, people hate them.Ē 12 At that point, a religious argument may be persuasive: ďIf our government were based on how to improve basketball skills the Islamic system,Ē said Maiduguri residents, summarising Boko Haramís preaching, ďall these things wouldnít be happening. We would have a fair and just society.Ē 13. Secondly, with government perpetrating the micro, crimes, there is no earthly hope of recourse. The Beholder Film! As Sardar Muhammad Ė who cultivates grapes and pomegranates west of Kandahar Ė put it in defining the word Ďcorruptioní, ďIf the micro, district governor takes all the development budget and only gives the people a tiny bit, and I want to complain, and his gunmen keep me from eye of the beholder film complaining because they are his kept dogs, thatís corruption.Ē 14. Deprived of any peaceful means of redress against an abusive government, even the founders of our own Western democracies rebelled.

The 16th-century Dutch Revolt, the English Civil War and the American and French revolutions were all bloody affairs. Period documents from these milestones in democratic development indicate that in none of them did protagonists and ordinary citizens turn to violence gladly, but felt compelled to micro environment analysis, it after exhausting every other avenue and obtaining not the slightest concession (Robertson 2006). 15. The unassailable impunity that Sardar Muhammad was lamenting derives from the third important feature of corruption as it currently exists in dozens of countries Ė how deeply it is embedded in state machinery. Products! Itís not the micro environment analysis, work of wrong hands a few venal officials, who might be rooted out or challenged in court. The kind of severe corruption that is common today is systemic. Micro Analysis! It is the practice of sophisticated networks armed with all the instruments of state function. They use those instruments to living industrial revolution, serve their aims Ė which largely boil down to personal enrichment. In many cases, these entities should not be thought of micro environment analysis as governments at all, much less fragile or failing ones, but rather as savvy and successful criminal organisations. Weaknesses in state function examined in living conditions, this light may prove to be deliberate, especially in agencies with autonomous power.

Judges or specialised prosecutors are underpaid. Armies are hollowed out to reduce the likelihood of a coup and because defence budgets and military assistance are juicy revenue streams. The results of this latter trend were on vivid display in 2014 as the environment analysis, cannibalised militaries of Nuclear Essay Iraq and Nigeria collapsed at the first sign of a challenge. In other cases, apparently innocuous state agencies such as tax authorities or water departments are fashioned into bludgeons to environment analysis, force compliance. A Tunisian tax collector explained to me how, under the regime of Zine El-Abidine Ben Ali, certain people were accorded a tax holiday as long as they cut members of the wrong hands, ruling clique into their action. But ďassessors would rarely make someoneís file go away completely. The permissiveness could always be revoked.Ē Taxes, he said, could be used ďto punish someone who was too independent.Ē 16. A trade union representative in Uzbekistan described a similar system to me in 2014: ďThere are so many taxes it is impossible to pay them all.

So people make a connection in environment, the tax office to pay less. But then youíve broken the living conditions industrial, law and they know it, and you are afraid of the Government. The whole Government is micro environment analysis, set up that way, to make you do wrong, so then they have you on the hook.Ē 17. These kleptocratic networks are horizontally integrated. They comprise government officials, businesses such as banks or construction companies, and so-called non- governmental organisations (NGOs) and implementers of wrong hands aid Ė which may in fact be owned by relatives of government officials. But they also include outright criminals such as smugglers, drug-traffickers and even terrorists.

Some within the government service in Algeria in the 1990s, and also officials in Pakistan today, are believed to micro environment analysis, have maintained operational links with extremists (Waldman 2010; Garcon 2003). Eye Of The Beholder Film! 18. For foreign governments, charities or businesses seeking to operate in such environments, this horizontal integration makes for particularly difficult navigating. The familiar distinctions between public and micro analysis private sectors, licit and illicit actors, simply do not apply. Finally, the amounts of money in play are truly obscene. Former FBI special agent Debra Laprevotte, who worked kleptocracy cases for years, says that the increase has been palpable: ďFor the longest time, we had a single billion-dollar case. Now there are at least five billion-dollar investigations underway.Ē 19. According to two separate biannual surveys, Ďpetty briberyí in Afghanistan rakes in between ?1.3 billion and ?2.6 billion per year (UNODC 2012; Integrity Watch Afghanistan 2014). Essay International Law! This is in a country whose licit government revenue is barely estimated to top ?1 billion (SIGAR 2015). The development implications of such sums are obvious. Imagine if even a fraction were devoted to a countryís healthcare or water and sewage system, or to building a reliable and affordable public transport network in a burgeoning megacity, or to paying teachers a living wage.

Imagine the impact on sustainable economic growth. But when obtained through practices this corrupt, vast wealth in a sea of poverty also has a moral component Ė hence the easy link to religion. In the midst of the 16th- century Protestant revolt against environment, the Habsburg ĎDivine Rightí monarchy, an anonymous Dutch pamphleteer complained, ďThey put robes of silk on their idols made of old wood, leaving us brethren of Iran's Nuclear Program Essay Christ naked and starvingĒ (Arnade 2008, p. 99). Then, as now, militant puritanical religion, imposed if necessary by force, was seen by some as the only remedy. The picture painted here is a sobering one, particularly for governments, investors and humanitarian organisations that cannot avoid working in such countries. And especially when security concerns are so severe as to trump other considerations.

Still, even in a world in which trade-offs are real and cannot simply be wished away, there are some important lessons to be considered. Governments that ostensibly fight against terror may actually be generating more terrorism than they curb. The international community must do a better job of weighing up the pluses and minuses of partnering with acutely corrupt governments, and environment analysis thus reinforcing them and facilitating their practices. Film! If alliances are too close, or pay too little attention to the corruption of host governments, the abused populations may come to associate the international community with the misdeeds of their own rulers. As 14th-century churchman William of Pagula admonished King Edward III, ďHe takes on the guilt of the perpetrator who neglects to fix what he can correctĒ (Nederman 2002, p. 82). A more precise understanding of network structures and real dynamics of power must inform planning processes ahead of engagement. It is costly in human and other resources, not to micro, mention politically uncomfortable, to products, draw up network diagrams Ė like the ones intelligence or police agencies regularly develop in their study of terrorists or criminals Ė that map members of ostensibly friendly governments and their cut-outs in micro environment, business or the criminal world. But these costs should be weighed against the proven and often disastrous price of blind engagement in such complex environments. A new, broader understanding of Ďcorporate social responsibilityí is required. Across sectors, companies whose business models actually depend on servicing kleptocratic officials Ė such as some banks, lawyers, estate agents, registered agents, various extractive and other resource- based businesses, and international construction contractors Ė are contributing to and gamble, significant security threats in their own countries. It is in this light that they should consider their Ďcorporate social responsibilityí Ė rather than as a synonym for donations to localised humanitarian work.

Should their public-spiritedness remain wanting, then sanctions applied to analysis, them for colluding with illegal corrupt practices should be stiffened, commensurate with the harm they are doing. Western citizens should begin pressurising such businesses. Eye Of The Beholder Film! And above all, Western governments should cease viewing corrupt money flows, or good trade deals extracted from kleptocrats at the expense of analysis their populations, as a necessary component of their nationsí economies. Arnade, P. 2008. Beggars, Iconoclasts and Civic Patriots: The Political Culture of the procter and gamble products, Dutch Revolt. Ithica: Cornell University Press. Black, D. 2011.

Moral Time. New York: Oxford University Press, p.73. Environment Analysis! Chayes, S. 2015. Thieves of State: Why Corruption Threatens Global Security. New York: W.W. Norton. Film! Garcon, J. 15 November 2003.

Les GIA sont une creation des services de securite algeriens. Liberation. Available online. Human Rights Watch. 17 August 2010. Everyoneís in on the Game: corruption and human rights abuses by the Nigeria Police Force. Environment Analysis! Available online. Integrity Watch. Conditions Revolution! 28 May 2014. Afghanistan, National Corruption Survey.

Available online. Longo, M., Canetti, D. and Hite-Rubin N. 2014. A Checkpoint Effect? Evidence from a natural experiment on travel restrictions in the West Bank. American Journal of Political Science, 58(4), pp. 1006Ė1023. Analysis! Muasher, M. 2015. Essay! Thalatha Safarat Indhar Lam Yasmaíha Ahad.

Alghad (Afkar wa Mawaqaf). Available online. Nederman, C. Analysis! ed. and trans. 2002. Political Thought in Early Fourteenth Century England: Treatises by Walter of film Milemete, William of Pagula and William of Ockham. Of Pagula, W., The Mirror of Edward III. Tempe: Arizona Center for Medieval and Renaissance Studies, p. 82. Robertson, G. Analysis! 2006. Improve Basketball! The Tyrannicide Brief: The Story of the Man Who Sent Charles I to the Scaffold.

New York: Pantheon. Sky, E. 2015. Environment! The Unravelling: High Hopes and Missed Opportunities in Iraq. London: Atlantic Books. Special Inspector General for procter and gamble Afghanistan Reconstruction (SIGAR). 5 March 2015. Letter to Generals Lloyd Austin, John Campbell and Todd Semonite. Available online. United Nations Ė Office on Drugs and Crime (UNODC). December 2012.

Corruption in Afghanistan: Recent Patterns and environment Trends. In The Industrial! Vienna: UNODC. Available online. Waldman, M. 2010. The Sun in the Sky: The Relationship Between Pakistanís ISI and Afghan Insurgents. London School of Economics, Crisis States Working Group Paper, 2(18). Micro Environment! 7. David Walsh: The irresponsibility of not knowing Ė corruption in sport. Being a sports writer was all I wanted.

Thirty-eight years, the only job Iíve ever had. Good times mostly. Not what I thought they would be. When I glance in the rear-view mirror, there is more cynicism, more corruption, more of sportís dark side. It seems hard to believe now that the journey began with the expectation of standards higher than would ever be found in civilian life. There is, of course, much to recall that was glorious, exciting and Iran's Essay uplifting, sporting stuff that makes you think anything is possible. Hard to imagine that a boy who grew up on micro analysis the potholed roads of Kenya could become a Tour de France champion, but thatís what Chris Froome did. Or that a boy from how to improve basketball Rosario in Argentina who was diagnosed with a growth hormone deficiency at age ten should become the greatest footballer weíve ever seen. Well thatís Lionel Andres Messiís story. How many winter evenings has he brightened? But even in the beautiful game, bad things were happening.

Our obsession with football created a global popularity that would lead to extraordinary riches pouring into the game. That money needed to be managed and those in environment analysis, control needed to be accountable. We are speaking of systems of good governance, but greed got a head start and governance never caught up. With great wealth comes power and living conditions in the industrial revolution that attracts the corruptible. Over the last 15 years, there has been the International Olympic Committee (IOC) scandal behind the awarding of the Winter Olympics to Salt Lake City in 2001, the environment analysis, FIFA scandal that simmered for more than ten years before boiling over in 2015 and, most recently, the International Association of Athletics Federations (IAAF) scandal involving high-up officials in the international federation. Sometimes you find yourself taking a step back and the beholder film wondering, ďCould it have really happened?Ē Could custodians of the sport really have blackmailed an athlete in a ą450,000-deal, covering up a doping violation so that the athlete could compete in the Olympics? Thatís the allegation and the French police are on the case (World Anti-Doping Agency 2016). Iíd been a sports reporter for ten years when attending my first Olympics. That was Seoul 1988. Micro! A run along a busy promenade in South Koreaís capital city on the final Sunday of those Games remains a cherished memory.

I never saw such an outpouring of wrong hands national pride. Every expression seemed to say, ďYou thought we couldnít do it, even we werenít sure we could, but we did.Ē Before those Games started, there had been student protests in Seoul and micro the worldís media highlighted the potential for the Olympics to conditions in the industrial, be overshadowed by micro environment analysis unrest. That never happened. The trouble came from inside the stadium, down there on the track or, more accurately, in the room where the wrong hands, Canadian sprinter Ben Johnson peed into micro environment analysis what anti-doping personnel call Ďthe collection vesselí. The thing about watching something live is that it leaves a deeper, more lasting impression. Inside your living room, you see the story unfold.

Inside the wrong hands, stadium, you feel it. Itís the environment, difference between having your face painted and revolution having your forehead tattooed. Analysis! That September in Seoul, Florence Griffith-Joyner, an American athlete, set new world records in the 100 metres and 200 metres. They will stand for a long time yet, those records. They called her ĎFlo-Joí. With her long and exotically painted nails and wrong hands Rolls-Royce stride, she was one of micro environment Seoulís greatest stars. I saw her get the 200-metre record, decelerating in Essay Law, the home straight.

It was a heart-sinking moment. Micro Environment! There were allegations of doping, unproven. Florence Griffith-Joyner died at 38, far too soon (Walsh 2013). Ben Johnson was a different story. He got caught. Can you imagine being awoken by a loud knock on your apartment door at 3.30 in the morning and being pleased about it? Doug Gillon, from The Glasgow Herald, stood there. ďJohnsonís tested positive,Ē he said. The words landed like ice-cold water on a sleepy face. Other than tell our offices back home that we were up and on the case, I donít know what we could have done to advance the story at that hour, but it was a watershed moment.

Ben Johnson changed the landscape. Some of the things that had drawn us as kids to sport were being crushed by a will to win that recognised no boundaries. How bad was it? How bad is Essay Law, it? It was bad. Itís gotten worse. Part of that summer of í88 was spent following the worldís greatest bike race, the Tour de France. A few days from the micro environment analysis, end, there was another drug controversy when Pedro Delgado, the Spanish-born race leader, provided a urine sample that contained the eye of the beholder, drug probenecid, used by athletes to mask their use of proscribed substances. A strange case for sure. Probenecid was banned by the International Olympic Committee, but wasnít yet banned by the body that governed world cycling. Delgado, it was initially speculated, would be docked ten minutes but not thrown off the race.

The Dutch rider, Steven Rooks, would then be the new leader and, with the race almost complete, the certain winner. 20. I met Rooks before the start, on the morning after Delgadoís bad news. ďHow do you feel about taking the yellow jersey?Ē ďI donít want it in these circumstances,Ē he said. Micro Environment! ďBut if heís been cheating, and why would anyone use probenecid, you will be the deserving leader.Ē ďHe has been the strongest rider in the race and and gamble deserves the victory.Ē Rooks saw my righteousness for what it was. Innocence. What I believe he was telling me, in code, of course, was that athletes in the Tour de France do what they have to do, and micro analysis no one is and gamble, guiltier or more innocent than another. Strange how crushing that moment seemed. Over the years that followed, I became a different kind of sports writer Ė less gullible, even aggressively sceptical. Something Albert Camus wrote strikes a chord: ďEvery act of rebellion expresses a nostalgia for innocenceĒ (Camus 1956, p. 54). We want sport to analysis, be believable.

In the world of our imagination, sport doesnít just mirror life but offers something more principled, more idealistic, more inspiring than the world of Iran's Nuclear business. Alas, the reality is far from that and there is analysis, a rebellion. Folk are tired of the corruption. We want our innocence back. You can bet that when the news emerged that FIFA executive committee members were arrested on corruption charges, football fans around the world were silently cheering. At last. Same reaction from athletics fans when news that high-ranking members of the IAAF suffered the same fate. Whether police investigations in both sports lead to charges doesnít matter as much as knowing that men who once saw themselves as untouchable were mistaken.

With so much cheating on the field and so much corruption off it, you may think this is a bleak time for sport. On the contrary, this is what sport has needed: scrutiny, exposure of wrongdoing, punishment for those who have done wrong. No longer in conditions in the industrial, the dark, we now have the opportunity for change. It would be a crime not to seize it. From where did the malaise come? Do we blame the athlete because it is their body and what they put into it is micro, ultimately their responsibility? Or the trusted coach who says that, without doping, victory is procter and gamble, unattainable? Or the micro, governing body that publicly says doping is a scourge, but privately accepts its existence as an irrepressible evil? From where does the corruption come? What of the institutional corruption?

Why did we get the IOC scandal, the FIFA scandal and the IAAF scandal? Perhaps there isnít one failing that explains everything, but it is Essay about International Law, now clear that sports officials were granted too much autonomy and subjected to too little scrutiny. Environment Analysis! Members of the IOC and FIFA were treated like royalty and procter and gamble many of micro environment them embraced the world of privilege before abusing it. Now US federal officers and the Swiss and French police are pursuing cases of suspected fraud in sport, and they do so with fans worldwide urging them on. International Law! Letís turn the clock back to the genesis of one of sportís most notorious cases of wrongdoing. It was July 1999. We were all at environment, Le Puy du Fou, a theme park set among the trees and beauty of the Vendee in western France. It was the start of the Tour de France. The race began with a short individual race against the clock, each rider hurtling round a 4-mile circuit in pursuit of the first yellow jersey. That race launched Lance Armstrong as an embryonic global icon. He won that short test by a staggering eight seconds and had done this after recovering from life-threatening testicular cancer.

His domination of that yearís Tour was absolute and his performance seemed to many the most life-affirming story that sport had ever delivered. Surviving cancer is one thing, but to follow recovery with victory in perhaps the toughest athletic challenge of all is quite another. Armstrong cheated because he believed others were cheating and that it was the only way he could win. On both counts, he was almost certainly correct. But that merely explains his rationale Ė it cannot excuse it. A great number of wrong hands his competitors in environment, that race were not using drugs and so were put at an insurmountable disadvantage by those who did cheat.

The fact that Armstrong had been so seriously ill made it hard for people to believe that he would then use drugs that could be dangerous to his health. He never saw it like that. Many of the drugs used in restoring him to about Law, health, after heíd undergone four rounds of chemotherapy, were the same drugs that would give him greater endurance in micro, the Tour de France. And they werenít that dangerous. But he couldnít have gotten away with it unless so many had been willing to embrace the irresponsibility of not knowing. Film! The truth is that the truth was there, an micro analysis inch or so beneath the surface. ďIf a misdeed arises in the search for truth, it is better to exhume it rather than conceal the truth,Ē Saint Jerome wrote in the fifth century (cited in Ballester and Walsh 2004, p.1). Thatís not bad advice. In the surge of the feel-good factor that came with Armstrongís first victory in the Tour de France, everyone had their reasons for clinging to procter, the irresponsibility of not knowing and leaving the truth resting beneath the surface.

His sponsors would sell bikes and clothing Ė and dreams Ė off the analysis, miracle of his comeback. Those entrusted with the duty to protect the sport, the world-governing cycling body (the Union Cycliste Internationale [UCI]) saw in him a saviour bearing the gifts of increased popularity and, of the beholder film course, revenue. As fans, we want our heroes to be angels on wheels, simon- pure, somehow immune to the uppers and downers of our own pill-popping society. In the maelstrom of Armstrongís wondrous victory, we engaged in what the poet Samuel Taylor Coleridge called Ďthe willing suspension of disbeliefí. All the micro environment, reasons why this story had to be questioned were suppressed. Those who tried to protest were shouted down.

Let us try to explain how easy it would have been for the fraud of Armstrong to have been stopped before it had begun. The drug of choice in 1999 was erythropoietin (EPO), which promotes the living conditions in the industrial, production of red cells and allowed those using it an micro environment almost endless supply of oxygen. Program! With it, a rider could fly up mountains. Angels on wheels indeed. Micro! At that time, there was no anti-doping test to identify it in urine.

So EPO was a godsend for those who wished to cheat, and there were plenty. From blood tests taken before that 1999 Tour, the wrong hands, authorities more or less knew who was using the drug but just could not prove it. They also knew that an EPO test was imminent. Micro Analysis! All they had to and gamble, do was freeze the urine samples from í99 and re-examine them when the EPO test was approved, which happened in 2000. It would have been simple and micro analysis it would have exposed those who were cheating. Procter And Gamble! But those who should have been protecting the sport were the same people who were promoting it, and Lance Armstrong was good for business. It was not co-incidental that when Armstrong the Legend became Armstrong the Cheat, US federal investigators had gotten involved. The Feds have powers that allow them to dig deeper than journalists, and micro environment analysis Armstrongís former teammates quickly learned that while they could tell little white lies to journalists, they couldnít lie under oath.

Only when the police got interested in the minutiae of footballís governing body, FIFA, and the athletics federation, IAAF, did we discover the extent of the corruption in both organisations. And Gamble! Without subpoena powers, without the right to bank accounts, but with the threat of costly legal cases, there is only so far journalists can go. We came to know how rotten things were in environment, the state of the Tour de France when French customs pulled over a team car on the FrancoĖBelge border at 6 am on a July morning in 1998. With FIFA, it was the Federal Bureau of Investigationís (FBI) arrest of US delegate Chuck Blazer that proved to be the turning point. Blazer spilt the beans and plenty of barons were in trouble. French police are now doing the products, same for the IAAF, showing the most powerful that theyíre not as untouchable as they might have thought. Micro! How did it get to this? Good people stayed quiet when they should have spoken up. Anyone who pushed for good governance in these organisations was putting themselves in an uncomfortable position.

Few were prepared to do that. It was easier to look the wrong hands, other way, to travel on the gravy train and not pull the emergency cord. This longing to indulge the micro analysis, irresponsibility of not knowing has been the rock upon which the corruption was built. Those who said nothing Ė they and conditions industrial revolution their sports have paid a high price. Paul Simon wrote about this a long time ago in ĎThe Sound of micro Silenceí: ďFool, said I, you do not know. Silence, like a cancer growsĒ (Simon 1964). Procter Products! How we have needed courageous people. Micro Analysis! Take the IOC and the privileges of wrong hands its members. Forget the environment analysis, courtesy cars and five-star hotels, the access to the best tickets and the lavish banquets. Instead, consider the daily allowance.

Board members on IOC duty receive a daily $900 allowance, $450 for common or garden members (IOC Ethics Commission 2015). It adds up when you spend maybe two and a half weeks at the Olympics, which even an Iran's Nuclear Program Essay IOC member wouldnít dare to call hard work. Environment! As much as there is an urge to say that these allowances are far too much, it is worth pointing out living conditions in the, that, among the major sports bodies, the micro environment analysis, IOC is the only one that publicly discloses information such as per diem allowances to its members. This level of compensation does beg the question, ĎWho is serving whom?í Is it the IOC members who serve the Olympics or the Olympics that serves its committee members? There is a culture of entitlement that needs to how to improve skills, end, because excessive privilege can often be the precursor to corruption: ďIf I am entitled to this, perhaps I can also get that.Ē Somewhere along the way, a lot of FIFA administrators came to see not much difference between privilege and environment wrongdoing Ė like one was the logical extension of the other. Let me tell you about Vitaly Stepanov, the courageous whistle-blower who did so much to bring to light the doping secrets in wrong hands, Russian sport. He was recently asked to meet IAAF officials in micro environment, a major city. To get there, he had to take a six-hour flight. IAAF booked the Iran's Nuclear Essay, ticket and when it landed in Stepanovís email, he realised it was a first-class flight (Walsh 2014).

Surprised and unimpressed to have found himself immediately drawn into this world of privilege, Stepanov rang his IAAF contact and said he had no wish to travel first- class. He considered the analysis, excessive cost could be far better spent on fighting the doping culture that he had exposed. Procter And Gamble! Will sports officials ever get the message? (Walsh 2014). For inspiration, they might care to turn their eyes to the example being set by Pope Francis, leader of the micro analysis, Catholic Church. Living In The Industrial! When he turned up in Washington to meet President Obama, it was easy to pick out his car in micro environment analysis, the motorcade of Iran's Nuclear more than 20 SUVs and police cars. Micro! He was inside the charcoal grey Fiat 500L, which was maybe a tiny step up, or down, from the Ford Focus he drives around the Vatican. ďIím visible to procter and gamble, people and I lead a normal life,Ē Pope Francis has said. ďPublic Mass in the morning, I eat in environment analysis, the refectory with everyone else, etc. Improve! All this is good for micro analysis me and prevents me from improve basketball being isolated.

Iím trying to environment, stay and act the same as I did in Buenos Aires because, if you change at my age, you just look ridiculousĒ (Pope Francis 2013, paraphrased). How many high-ranking sports officials have thought that if that little Fiat is good for the Pope, it is good enough for me? How many believe they should have lives somewhat akin to the lives of fans upon whose loyalty their games are built? The IOC needs to lower those allowances and FIFAís new president, whoever they are, needs to embrace a more modest lifestyle. Transparency must become the norm and proper governance needs to be at the top of every agenda. For too long, good governance has been nothing but a PR sound bite. Trust will be regained when they show us they have changed, not when they tell us. We need governments to lead as well, to say to sportís wrongdoers that you are not part of some separate untouchable state. Wrong Hands! Do wrong and you will be held accountable. The Wild West is no more. To the athletes, we need to environment analysis, say that winning is how to improve basketball, not the most important thing.

How you try to win is what matters. Would you rather be top of the medal table with cheats or bottom with a group of totally honest athletes? Governments need to stop seeing the prowess of their athletes as a sign of analysis national strength. For that too is wrong hands, another road leading to micro, corruption. Better in my view for a government to eye of the beholder, understand that what truly matters is how many of its citizens are active. We need to stop wearing our countryís success in sport like a badge of micro environment analysis honour, for it matters not a whit whether weíre first or second in living in the industrial, the medals table. It is Vitaly Stepanov, the Russian whistle-blower, to micro analysis, whom we should listen.

He reminds us of what matters, and what doesnít. Iran's Nuclear Essay! ďPersonally, I donít like this whole idea of countries and nationalism and all of that. Things must be done that serve the planet not for the country. Same in sport, I donít care that a Russian wins or an American wins. If the competition is fair, if the best one wins, thatís good. If a person is environment analysis, honest, talented, has a good coach and he is raised properly and he becomes an Olympic champion then he will be a hero. And it really will not matter what country he is from. Jesse Owens became a hero for the whole world. ďI went to the Olympic museum in how to basketball, Lausanne. There is a saying on a wall there from Pierre de Coubertin, the analysis, father of the Olympic movement. Let me just say it. ĎThe important thing in life is not the triumph but the fight. The essential thing is not to have won but to have fought well.í This is my view of what sport should beĒ (Walsh 2015).

Ballester, P. and Walsh, D. 2004. Program Essay! L.A. Confidentiel: Les Secrets de Lance Armstrong. France: La Martiniere. Camus, A. 1956. The Rebel: An Essay on environment analysis a Man in Revolt. New York: First Vintage International, p. 54. International Olympic Committee (IOC) Ethics Commission. 2015. Agenda 2020: Indemnity Policy. Switzerland: IOC.

Available from: http://www.olympic.org/Documents/Agenda2020/Ethics_ Commission_to_IOC_Members_IOC_Indemnity_Policy. pdf. Pope Francis. 2013. Letter to Father Enrique Rodriguez. Available online. Simon, P. 1964. The Sound of about International Law Silence. New York: Columbia Records.

Walsh, D. Micro Environment! 2013. Seven Deadly Sins: My Pursuit of Lance Armstrong. UK: Simon Schuster. Walsh, D. 14 December 2014. Russian doping whistleblower fears for his safety. The Sunday Times. Wrong Hands! Available from: http://www.thesundaytimes.co.uk/sto/sport/athletics/ article1495850.ece. Walsh, D. 29 November 2015.

Husband and wife who brought down Russia. Micro Environment Analysis! The Sunday Times. Essay! Available from: http://www.thesundaytimes.co.uk/sto/sport/athletics/ article1638611.ece. World Anti-Doping Agency. 2016. Independent Commission Report Ė Part 2. Available online. 8. President Muhammadu Buhari: My plan to fight corruption in micro analysis, Nigeria. Procter! In the run-up to the general elections in March 2015, I campaigned on the platform of addressing the challenges of security, the economy, power, infrastructure and fighting corruption. Of these, removing the cancer of corruption from the micro analysis, system is the key not only to restoring the moral health of the nation, but also to wrong hands, freeing our enormous resources for urgent socio-economic development. Nigerians never cease to ask, for example, why it is that, at independence in 1960, Nigeriaís gross domestic product (GDP) per capita was higher at $559 than that of Singaporeís at $476, but today Singaporeís GDP has grown to $55,182 and Nigeriaís has increased to just $3,005 (World Bank 2016).

For sure, there are many variables to explain this paradox of a city-state with a small population outperforming Nigeria so dramatically. Micro Analysis! But the how to basketball skills, most important single factor, to my mind, is our two countriesí contrasting leadership visions and attitudes to micro environment analysis, corruption. Nuclear Program! As Alan Greenspan (2007) has observed, ďCorruption, embezzlement, fraud, these are all characteristics which exist everywhere. It is micro, regrettably the way human nature functions, whether we like it or not. What successful economies do is to how to, keep it to a minimum.Ē Unfortunately, successive Nigerian governments have simply been unable to contain the monster. Oil and gas are the second largest contributors to our GDP and account for more than 80% of our foreign exchange earnings. Yet this is the most corruption-ridden sector of our economy. By some industry estimates, 232,000 barrels of crude oil worth on average $6.7 billion per micro annum are lost by the Nigerian state to oil thieves (Kar and Cartwright-Smith 2010). This illicit trade thrives as a result of collaboration among politicians, security agencies, criminal gangs and even multinational oil company employees. As the Financial Times reported, the enormity of the problem is captured in satellite imageries showing the illicit oil trade ďexpanding exponentially between 2008 and 2013, at eye of, the same time as artisanal [illegal] refining was mushrooming across the Niger Delta on an industrial scaleĒ (Wallis 2015). The abuse and misuse of public office for private gain has been a constant feature of governance in Nigeria for micro environment the past 30 years.

In the last two decades especially, corruption Ė with its corresponding devastating socio-economic consequences on national development and the well-being of our people Ė escalated rapidly and with even greater intensity. Our recent history has been one of predatory and rapacious political, military, public and private sector elites competing and procter products alternating as the drivers of corruption. Paradoxically, corruption flourished and eventually became a way of environment analysis life under the supposedly accountable democratic governments of the past 16 years during which, by one calculation, the nation earned more revenue than in all the previous 80 years combined. Even as far back as the 1980s, procurement and about Law contract costs in Nigeria were three times higher than those in East and North Africa, and four times higher than those in Asia. Studies suggest that public funds of between $300 billion and $400 billion have been lost to corruption since Nigeria became independent in 1960 (Ezekwesili 2012). Micro Environment Analysis! According to the African Unionís high-level panel on illicit flows, Nigeria alone accounted for $217 billion of the living in the industrial, African continentís total $850 billion loss to illicit flows between 1970 and micro environment analysis 2008 (UNECA 2015). Despite anti-corruption agencies and laws introduced in recent years, there was a complete lack of political will to strengthen these agencies and to faithfully enforce the laws.

As one commentator observed, across the entire spectrum of government, rules and International Law regulations were ignored with impunity. Procurements were made with a total disregard for due process, inflated by billions of dollars and micro environment analysis poorly executed, and payments were made for jobs not even done. No wonder then that Nigeria consistently scored below the African average in virtually all the categories considered by various transparency and good governance agencies: safety and the rule of law, ease of doing business, participation and human rights, sustainable economic opportunities and human development (Transparency International 2016). The United Nations Office on Drugs and Crime (UNODC) (2016) has correctly identified that pervasive corruption undermines democratic institutions, slows economic development and the beholder contributes to governmental instability. Corruption erodes the moral fabric of society and violates the social and economic rights of citizens, particularly the poor and micro environment the vulnerable. Actually it creates poverty and hurts the poor disproportionately, because resources are diverted away from those who need government protection and services the most. Wrong Hands! Indeed corrupt politicians, in collusion with electoral officials, have consistently distorted our electoral processes and perverted the rule of analysis law, thereby undermining our democracy. Corrupt practices such as illegal duty and tax waivers lead to loss of wrong hands revenue. Corruption drives away foreign direct investment with its consequential loss of opportunities for increased government revenue, job creation and skills acquisition. It erodes efficiency, effectiveness and productivity, while promoting waste and mismanagement. The resultant inequality in society Ė with extreme mass poverty living side by side with islands of stupendous unearned riches Ė has led to frustration, hopelessness and despair, and laid the foundation for militancy and insurgency.

Corruption in Nigeria has resulted in the decay of environment infrastructure, a lack of social services and and gamble the collapse of the institutions to fix them. The question then arises as to why and how Nigeria descended to become such a sorry example of a rich yet poor country. There are many predisposing factors to corruption in micro analysis, Nigeria. First, there is the distortion of values and the cultural context. In many communities, as indeed everywhere else in the world, material success is celebrated and emulated. In Nigeria, however, a further weakening of values occurred somewhere down the line, eroding the traditional mechanism of checks on the illegal, primitive and ostentatious accumulation and display of wealth. Dislocation of communities and urbanisation partly account for this.

Second, a strong culture of ethnicity and nepotism encourages corruption because it influences the irrational allocation of resources and Iran's Program the protection of culprits. Third, there is a culture of elite exceptionalism whereby high public-office holders and environment analysis the wealthy feel that, by virtue of their status, stature or position, they are exempted from the laws and rules regulating society. Fourth, and most insidious, is the pervasive culture of impunity across the social strata, which is, in procter products, turn, fuelled by a legal system bedevilled by delays. Analysis! The egregious culture of impunity has itself sabotaged and stultified the growth of the rule of law. Finally, the single biggest contributor to Nuclear Program, corruption in micro analysis, Nigeria is the lack of political will among the leadership of the country in the past to tackle it. There are sufficient laws in the statute books, and robust rules, regulations and clearly set out conditions in the industrial, procedures throughout the public service. But the institutions established to fight corruption either lacked the desire, the capacity and drive to tackle it or were deliberately subverted or circumvented.

8.3 Proposals to environment analysis, curb corruption in Nigeria. To confront this challenge, we must start by showing that we have the exemplary leadership, personal integrity and demonstrable political will to do so. Democratic governance based on individual liberties, human rights, a free press and the rule of law requires us to be fair and just in dealing with all cases of procter and gamble products corruption. Micro Environment! There must be transparency and a strict adherence to due process Ė however painstaking the effort and however slowly the wheel of justice turns under this setting. At the same time, we must be accountable and Essay about International remain faithful to our oath of office whereby we swore to analysis, do justice to all manner of people without fear or favour. We must, like Caesarís wife, be seen at all times to be beyond reproach in order to cast the first of procter and gamble any stones. Thus, though not required by law, my vice-president and I began my tenure by publicly declaring our assets, to be compared with our net worth on leaving office. Micro Environment! As I noted earlier, there exists a plethora of laws, rules and wrong hands regulations to ensure good governance in Nigeria. There also exist several commissions and agencies to micro, investigate and eye of prosecute corrupt practices. We need not create any new ones unless absolutely necessary. We only need to strengthen, adequately fund and environment motivate the existing ones to do their jobs.

We shall also encourage independence of action and avoidance of self-censorship by anti-corruption agencies. No one will be presented as a Ďsacred cowí beyond the living conditions industrial revolution, reach of the micro analysis, law. In the fight against corruption, citizen involvement and demand side activism are key components. Most of Iran's our people, especially those in micro environment analysis, the rural areas who are poor, ignorant and illiterate, do not make the link between corruption and their lack of procter and gamble access to micro environment, healthcare, education and other facilities, even where they exist. They are too poor, too dependent and too powerless to demand accountability from their State or local governments. We shall therefore encourage the civil society, faith-based groups and community associations to challenge corruption within their communities. In this regard, we shall review our communication strategy towards a more open and transparent government by sharing information, encouraging citizen empowerment and supporting social actions to challenge corrupt practices by public officials at the federal state and local government levels. In our model of democracy, there is a clear separation of powers between the Executive, the Legislature and the Judiciary. To tackle corruption, there is a need for all three to work together for a common purpose.

Towards this end, we are ready to about, engage with the Legislature and the Judiciary, state governments and all organs of government to environment, ensure the necessary synergy towards effectively combating corruption. Early in the life of this administration, I constituted a Presidential Advisory Committee on Anti-Corruption Ė made up of experts and persons of integrity Ė to oversee our anti-corruption effort, promote the reform agenda of the Government and co-ordinate the implementation plan for improve basketball skills anti-corruption legislation and other interventions. Among other things, the Committee will also articulate and report on strategies towards repositioning and micro environment strengthening our agencies. These include the Economic and Financial Crimes Commission (EFCC), the Independent Corrupt Practices Commission (ICPC), the Code of Conduct Bureau (CCB) and the Code of Conduct Tribunal (CCT), and the ways in and gamble products, which our criminal justice administration may be improved. Given the transnational operations of criminals and the multi-jurisdictional effect of corruption, we will also intensify our collaboration with the international community. This includes international anti-corruption agencies and institutions such as the United Nations Office on micro Drugs and Crime (UNODC) and other development partners.

We also commit ourselves to compliance with the countryís international obligations under international treaties and conventions such as the United Nations Convention on Anti- Corruption (UNCAC) (UNODC 2015). 8.4 The Economic and Financial Crimes Commission and the Independent Corrupt Practices Commission. Two anti-corruption institutions are key to Nigeriaís anti-corruption efforts. These are the EFCC and the ICPC. We are aware that both are presently not working at maximum potential owing to living conditions revolution, a myriad of environment analysis challenges, which include overlaps in Iran's Nuclear Program, mandate, gaps in operational legislation and environment analysis funding, a human capital deficiency, leadership inadequacy and the beholder film internal corruption. I believe a review of legislation is essential to reposition these institutions. For example, currently the ICPC can only begin anti-corruption investigations in environment analysis, response to petitions from the public. We want to change that, revising the products, ICPC Act to increase the analysis, Commissionís powers to initiate investigations into cases of corruption (ICPC 2016). This would include: Granting the ICPC the power to commence assets forfeiture proceedings, as is the case in the US, UK and South Africa. Illegally acquired properties may then be seized where the suspected owner is a fugitive, disclaims ownership or cannot be located despite diligent efforts.

Streamlining the jurisdiction of the ICPC by reducing areas of overlap with the Essay about Law, EFCC, thus giving each agency areas of environment primary jurisdictional responsibility. Giving the ICPC power to accept material assistance from international institutions and development partners, as well as to access funds from global anti-corruption agencies, which the present ICPC Act prohibits. Similarly, as part of the EFCC legislative review, we will focus on: Empowering the Commission to presume that a person has illegally enriched themselves where such a person owns, possesses or controls an interest in any property that cannot be justified by Essay about International Law present or past emoluments or circumstances. Streamlining the jurisdiction of the EFCC to reduce overlap with the ICPC mandate. Securing the forfeiture of illegally acquired properties where the micro analysis, suspected owner is a fugitive, disclaims ownership or cannot be located despite diligent efforts. Separating the agency for financial intelligence gathering from the EFCC. The Nigerian Financial Intelligence Unit, which operates as an arm of the EFCC, needs to be independent in order to basketball, enhance its operational autonomy.

We intend to micro environment analysis, work with the Legislature to Nuclear Essay, implement all these necessary reforms. Itís also critical that these two agencies charged with fighting corruption and financial crimes collaborate closely with development partners for technical assistance, staff training and environment data sharing. As international co-operation continues to reduce the number of havens for hiding the proceeds of crime, new havens are emerging. We need therefore to enhance the about International, scope of our mutual legal assistance agreements to widen the net we cast to recover illicit funds and secure the forfeiture of unexplainable assets. In this regard, the agencies will also need to environment, be more proactive in leveraging the legislations of foreign jurisdictions such as the US Foreign Corrupt Practices Act (US Department of Justice 2015). Indeed, there have been two recent cases involving high-profile Nigerians that show how foreign jurisdictions (to whom we are grateful) can effectively complement our national efforts to tackle corruption cases. Pursuant to action taken by the US under the Foreign Corrupt Practices Act, Kellogg, Brown Root pleaded guilty to paying named Nigerian officials a $180 million bribe to secure a $6 billion contract (US Department of Justice 2009). In another notorious case, all numerous counts of corruption filed against a former governor of improve a state were dismissed by a court in analysis, Nigeria only for the same politician to be convicted in the beholder film, the UK Ė based on the same evidence! These kinds of micro analysis prosecution lapses in major corruption cases arise because of the living conditions industrial, slow nature of trials, especially of corruption cases, in our system. Typically, corruption trials involving high-profile public officers last an micro average of 8 to 10 years or, if they go to appeal, 15 years. In such a situation, prosecution and judicial fatigue set in.

Itís standard practice for senior defence lawyers to use legal technicalities such as preliminary objections to challenge the jurisdiction of the court, requesting stay of proceedings and appealing interlocutory or preliminary matters, or for courts to oblige the wrong hands, accused with injunctions (sometimes perpetual), restraining anti-corruption agencies from investigating, arresting or prosecuting the suspected persons! However, with the passage of the Administration of Criminal Justice Act (ACJA) 2015, which seeks to limit such abuses, we hope to see significant progress (Federal Ministry of Justice 2015). The ACJA contains several innovations with the potential to significantly improve criminal justice administration in Nigeria. For example, it states that an application for analysis a stay of proceedings shall not be entertained, that all preliminary objections shall be considered along with the substantive issues and that a ruling shall be made thereon at the time of delivery of judgment. The CCB was created 36 years ago to and gamble products, ensure probity and micro environment accountability. This includes setting out a comprehensive code of conduct for public officers such as declaring their assets and liabilities, and those of members of their families, when they assume and wrong hands subsequently leave public office. It has powers to environment, apprehend offending public officers and arraign them before the CCT.

Yet in spite of the glaring and widespread corruption by political appointees and Iran's Nuclear Essay other public servants, the Bureau has hardly used its powers and, where it has, only low-level public officers have been apprehended and micro environment brought before the CCT. Lee Kuan Yew (2000), writing on Essay Law corruption in his book, From Third World To First, The Singapore Story: 1965Ė 2000, stated that: ďThe most effective change we made in 1960 was to allow the courts to treat proof that an accused was living beyond his or her means or had property or income they could not explain as corroborating evidence of corruption.Ē Nigeria has had a similar provision at paragraph 11(3) of the Fifth Schedule to the Constitution, which provides that any property acquired by a public officer that is not fairly attributable to his income shall be deemed to have been acquired in micro, breach of the Code (International Centre of Essay Nigerian Law [ICNL] 1999). In its 36 years of existence, the CCB has never invoked this provision. The ICPC has a similar provision within section 44(2) of its enabling Act, which it has also never invoked since its creation 15 years ago. The CCB is fundamentally hampered by the fact that there is no requirement for public officersí asset declarations to be published. Environment! So to lead by living conditions in the industrial revolution example, my vice-president and micro environment I voluntarily submitted our assets declaration, hoping that other members of my Government would do the same.

But beyond this, the CCB simply lacks the capacity to verify the claims made in the thousands of assets forms submitted. There simply has not been the political will to fully fund or adequately staff and equip the CCB for the task. In co-operation with the National Assembly, we shall look for procter ways and means to analysis, make the required appropriation. We shall also seek co-operation and assistance from Essay International our development partners in the areas of computerisation of the operations of the CCB and micro analysis Land Registries, with links to the operations of the Nigerian Stock Exchange, the Securities and Exchange Commission and the Corporate Affairs Commission (our Companies Registry) to wrong hands, enhance and facilitate assets tracing. Already our Central Bank has implemented a biometric verification system in all banks, facilitating the verification of the environment, identity of every account holder. Like the CCB, the CCT was established more than three decades ago. Iran's Nuclear Essay! Its purpose was to adjudicate on breaches of the Code of Conduct by public officers, which were referred to it by micro analysis the CCB. In the procter and gamble, absence of a functioning CCB, the micro, CCT too has been doomed to wrong hands, failure, applying its powers to impose sanctions Ė such as removal from office, bans from holding public office and the forfeiture of corruptly acquired property Ė only to minor cases.

The Nigeria Police, like the police everywhere, are primarily tasked with maintaining law and order. Its involvement with corruption cases and financial crimes is peripheral except in cases like theft. But the potential for compromised anti- corruption operatives remains a problem across our public sector. And the police are no exception. Indeed, Transparency International, citing the 2013 Global Corruption Barometer, stated that 92% of respondents in Nigeria felt that the police were corrupt.

We are aware of this general perception of the Nigeria Police and we shall take steps for its reform. Micro Environment Analysis! The other institution that is critical to our ability to successfully combat corruption is the adjudicating agency or the Judiciary. Yet our Judiciary itself is perceived to be corrupt. As in other areas, itís a difficult allegation to International Law, prove. From their pronouncements, itís clear that the leadership of the Judiciary is aware of this general perception. It cannot be swept under the carpet, especially given the analysis, odious nature of many decisions from the Bench. These include granting perpetual injunctions, restraining the police and anti-corruption agencies from investigating, arresting or prosecuting high-profile politicians and wrong hands the other examples I have already cited. Indeed, the leadership is undertaking internal measures to identify judges of unimpeachable integrity, and to have corruption cases assigned to them administratively.

They are similarly making efforts to cleanse the system by identifying compromised judges for disciplinary measures, including retirement. The discipline of judges, however, is the micro environment analysis, responsibility of the National Judicial Council established by the Constitution. There have been observations about the Councilís composition, the mode of appointment to it and how to make it broader-based in representation. These are matters for the Judiciary to consider. Finally, we are undertaking administrative measures in the following areas to strengthen our anti-corruption crusade more generally: Addressing poor remuneration in the public service.

Alongside our wider reforms of the public sector, we need to look into appropriate remuneration for wrong hands some categories of civil servants. A fresh university graduate in the public service earns about $300 a month. Unfortunately, inflationary pressures and increases in environment, the cost of living make corrupt ways of supplementing legitimate income more attractive. Again, Lee Kuan Yew (2000) said that one of the ways he dealt with corruption in the public service was to drastically increase the salaries of the accounting officers, putting them almost on the beholder a par with similar heads of analysis private sector organisations. While this isnít an immediate possibility for us, given our current economic circumstances, we do propose to improve skills, finance some increases in critical functions related to public service wages, using part of the freed-up funds gained from recovered looted assets, reductions in waste and the plugging of leaks. However, there may also be need for a downward review of the emoluments, allowances and entitlements of certain public officers. We shall also reform our oil sector Ė which is the lifeblood but also the most corruption-ridden sector of our economy. Environment! To that end, we will: Publish quarterly audits of the industrial revolution, Nigerian National Petroleum Corporation. End the opacity in the swapping of micro crude oil for and gamble products refined products, which has created avenues for corruption. Improve internal refining capacity with a view to ending, in 2016, the clearly unsustainable 1 trillion Naira (N) subsidy on imported petroleum products. Engender transparency in the purchase of all refined products by publishing purchases and reconciling the amounts against consumption figures.

Develop partnerships to deploy advanced technology to share data and environment track oil theft. Increase the participation of Nigeria in the Extractive Industries Transparency Initiative (EITI). After corruption, waste and mismanagement of public funds are the biggest drains on the economy. Even before the procter products, present economic downturn, reducing them had become imperative. For years, recurrent expenditure had been at 70 - 80% of the national budget with emoluments of senior public officers being the micro, major expenditure heads. Eye Of The Beholder Film! So there will be a significant reduction in international travel by public officers. We will ensure that public officers travel only when absolutely necessary and, when they do, there will be a restriction placed on classes of travel. In addition, the Federal Ministry of Finance has now established an Efficiency Unit to monitor all ministries, departments and agencies. Micro Analysis! The Unitís aim is to review all government overhead expenditures, reduce waste and promote efficiency. We shall also vigorously enforce the Public Procurement Act to International Law, ensure that due process is followed in government procurements (Bureau of Public Procurement 2012).

Following decades of a lack of oversight over government revenues, receipts and income flow, we have recently reverted to constitutionalism and consolidated all government accounts into a Treasury Single Account maintained by the Central Bank of Nigeria. As a result, we are now in a position to monitor all receipts, expenditures and block leakages, thereby enhancing transparency and accountability in the management of government revenues, receipts and micro payments. We will run a leaner Government, reducing the number of ministries and reviewing the proliferation of parastatals and eye of the beholder agencies. Some of environment these are moribund, such as the Public Complaints Commission, the living conditions industrial, 2014 budgetary allocation for which was N2.927 billion Ė all of it was spent on salaries. Many others are either no longer required or they perform the same or similar functions. These include the National Office for micro Technology Acquisition and Promotion, with its 2014 budget allocation of N466 million to boost locally generated technology.

In the same vein, the Nigeria Information Technology Development Agency had a 2014 budget allocation of Nuclear N339.01 million to develop information technology. Micro Environment! Such agencies, with ambiguous or overlapping functions, will be progressively streamlined and merged with their main ministries or scrapped. I will conclude by reiterating that the immediate and long- term benefits of curbing corruption in Nigeria are pretty obvious to us. In this essay, I have put forward what some may consider over-ambitious goals. I believe in the adage that the journey of a thousand miles begins with the first step. I have the will to take this first step.

And with sustained effort, we shall reach our target of freeing-up sufficient funds to accelerate the development of critical infrastructure such as railways, roads and power; invest in health and education consistent with the wrong hands, United Nations Sustainable Development Goals; pursue our social programmes such as skills acquisition and poverty alleviation; and create an enabling environment for the diversification of our economy, with investments in agriculture, solid minerals, petrochemicals and allied industries. Micro Environment! These outcomes will encourage local and foreign direct investments, job creation, and reductions in poverty, crime and insecurity. As Sarah Chayes has observed, ďCorruption has helped fuel most of the and gamble products, serious crises the micro environment analysis, world has witnessed in improve basketball, the past decade. It swells the ranks of terrorist movements, weakens local opposition to environment analysis, them, facilitates their activities and hollows out militaries tasked with combating them. It sparks angry protests that can turn into revolutions with unknown second and third order effects such as those in eye of the beholder film, the Arab world in 2011Ē (Kirkpatrick 2015). It is therefore in environment analysis, our national interest, and that of the international community, to fight corruption not only within national boundaries but also globally, through concerted international action. Conditions Industrial! Bureau of Public Procurement.

2012. Bureau of Public Procurement. Available online. Ezekwesili, O. 28 August 2012. Corruption, National Development, the Bar and the Judiciary. Abula: 52nd Annual General Meeting (AGM) of the Nigerian Bar Association. Federal Ministry of Justice. Micro Environment! 2015. How To! Administration of Criminal Justice Act 2015. Available online.

Greenspan, A. 24 September 2007. Alan Greenspan vs. Micro Environment Analysis! Naomi Klein. Democracy Now! Available [online] (http://www.democracynow.org/2007/9/24/alan_greenspan_ vs_naomi_klein_on). Independent Corrupt Practices Commission (ICPC). 2016. The Establishment Act. Available [online] (http://icpc.gov.ng/the-establishment-act/). International Centre of Nigerian Law (ICNL). 1999.

Constitution of the Federal Republic of Nigeria 1999. Available online. Kar, D. and Cartwright-Smith, D. How To Improve! 2010. Illicit Financial Flows From Africa: Hidden Resource for Development. Analysis! Washington DC: Global Financial Integrity. Available [online] (http://www.gfintegrity.org/storage/gfip/documents/reports/ gfi_africareport_web.pdf).

Kirkpatrick, J. About Law! 30 September 2015. Interview Ė Sarah Chayes. E-International Relations. Available [online] (http://www.e-ir.info/2015/09/30/interview-sarah-chayes/). Transparency International.

2013. Global Corruption Barometer. Available [online] (http://www.transparency.org/gcb2013). Transparency International. 2016. Corruption by Country Ė Nigeria. Available [online] (https://www.transparency.org/country/#NGA). United Nations Economic Commission for Africa (UNECA).

February 2015. Analysis! Track it. Stop it. Get it: Report of the High Level Pane on improve basketball skills Illicit Finance Flows from Africa. Africa: UNECA. Available [online] (http://www.uneca.org/sites/default/files/PublicationFiles/ iff_main_report_26feb_en.pdf). United Nations Ė Office on Drugs and Crime (UNODC). 2015. United Nations Convention against Corruption: Signature and Ratification Status as of 1 December 2015. Available [online] (https://www.unodc.org/unodc/en/treaties/CAC/signatories. html).

United Nations Ė Office on Drugs and Crime (UNODC). 2016. Micro Environment! UNODCís Action against Corruption and Economic Crime. Available online. Wrong Hands! US Department of Justice. 11 February 2009. Kellogg Brown Root LLC Pleads Guilty to Foreign Bribery Charges and Agrees to Pay $402 Million Criminal Fine. Available online. US Department of Justice. 23 September 2015. Foreign Corrupt Practices Act.

Available [online] (http://www.justice.gov/criminal-fraud/foreign-corrupt- practices-act). Wallis, W. 26 May 2015. Nigeria: The big oil fix. Financial Times. Available [online] (http://www.ft.com/cms/s/0/be2a72de-f30f-11e4-a979- 00144feab7de.html#axzz3yeg9x1Nz) World Bank.

12 January 2016. GDP per Capita: Nigeria and environment Singapore (1960Ė2014). Available [online] (https://goo.gl/LNl6ez). Yew, L. K. 2000. From Third World to First, The Singapore Story: 1965Ė2000. UK: Harper Collins. 9. President Ashraf Ghani: Driving corruption out of procurement. The moral outrage that many feel about corruption and the devastation it wreaks blinds us to its pervasive nature. But it is imperative we recognise that, in eye of film, a number of countries, corruption is not an aberration within an otherwise well- functioning system of public governance. It is part and parcel of the system itself Ė reinforced by the fragmented nature of these countriesí governments, producing predictable, self- perpetuating costs for national development.

If weíre to tackle corruption effectively, we must identify and environment understand the systemic drivers that enable corrupt practices to thrive and reproduce. This essay argues that corruption is, at its core, a failure of individual and institutional accountability that allows officials to divert public resources from their intended uses. But if the problem to solve in conditions revolution, a country like Afghanistan is micro environment analysis, a lack of accountability, the actions needed to change it must overcome the fact that the Program, government institutions, which are expected to carry out the reforms, are themselves highly fragmented. Reforms from outside the system can make some progress, but fragmentation means that these reforms will always be partial and temporary. In fragmented systems, only strong, national political leadership can tackle corruption at its roots. Micro Environment Analysis! This is Essay, because only the top political leadership can look across the different arenas and ministries where corruption happens, in order to provide an effective agenda for reform.

By demonstrating top commitment through positive action, even fragmented systems can build coalitions with internal and external reformers. But somebody must open the door. Micro Environment Analysis! The countries that occupy the bottom reaches of world anti- corruption standards are frequently characterised by deeply fragmented systems of state accountability. In such countries, the government systems that should prevent corruption are the very systems used to enable it (Fund for Peace 2013). This includes core operations such as procurement, financial management, recruitment, audit, legislation and living in the industrial justice. If the systemic character of corruption in these fragmented administrations is not understood, reforms become a game. Donors provide technical assistance to write anti-corruption action plans that ministries donít implement.

Anti-corruption commissions are launched and analysis quietly dissolved; study tours to wrong hands, reformist countries bring a flurry of excitement before being forgotten. None of environment these exercises make a serious dent in the fundamental problem of institutionalised corruption, because they assume that corruption can be tackled by eye of film suppressing its symptoms and they thus fail to address its structural drivers. Environment Analysis! Although some sections of the government may indeed be committed to reform, frequently they are kept there for appearances only, not to achieve any actual progress in the fight against corruption. To consider how we might change that, we now turn to the anti-corruption strategy being implemented in Afghanistan. 9.3 Reforming corruption in fragmented accountability systems: the and gamble products, case of Afghanistan. By any measure, Afghanistan is one of the most corrupt countries on earth. Fifty years of near constant conflict have destroyed both social and institutional controls. The flood of environment money that poured into the country for reconstruction after the products, overthrow of the Taliban in late 2001 further fragmented and reduced its systems of accountability. When the Government of the Islamic Republic of Afghanistan took office in October 2014, we were united in our commitment to bring an end to corruption and micro environment the impunity that surrounded it. The costs of the corruption that we inherited were more than just moral revulsion. They had significant effects on national development.

The challenge we faced was introducing reforms that would work in Iran's Nuclear Program, our post-conflict environment. The departure of the international forces between 2012 and 2014 meant that the large volumes of financial support that accompanied the troops came to a sudden end. Government and donors agreed that the micro, apparatus of Iran's Program Essay corruption that had formed around the allocation of micro aid funding meant that, without reform, it would be impossible to switch into eye of film a private sector led growth strategy. Endless bribery would keep Afghanistan uncompetitive and environment analysis poor. Iran's Nuclear! As a country threatened by both internal violence and external attacks, establishing the governmentís legitimacy is vital to maintain social order. But a history of state corruption has undermined the micro environment, citizenryís belief that government courts could credibly dispense justice; that government police would provide order; and that government agencies would represent the publicís interests fairly, rather than just hand out licences to rich bidders (Asia Foundation 2014). 9.4 Diagnosing where corruption happens. Just as long-distance travellers benefit from having a well-defined roadmap to reach their destination, our anti-corruption strategy began by mapping out the landscape of corruption in Afghanistan. This meant a systematic review of government operations to identify where corruption occurred.

We found that state-sponsored corruption was everywhere. Particular areas of concern were: Land grabbing Whereas in traditional Afghan society and under Islamic law, clear property rights provide strong social protections, land grabbing in Afghanistan had turned property into a source of discord, distrust and exclusion. As a result of wrong hands land grabs, the micro environment analysis, private sector was denied access to property for investment, while the poor were driven into substandard and insecure housing. How To Basketball! Government appointments People widely believe that appointments to the government are secured through patronage and payment. The Ministry of micro environment Finance informed the Cabinet that national revenue could be doubled if civil servants were not paying back the costs of their appointments. Banking The Kabul Bank became the film, emblem for the looting of public resources. Starting in 2012, forensic audits revealed that virtually all its large accounts were systematically falsified.

Money was put in during audit periods and environment then immediately withdrawn afterwards. The cost of the Kabul Bank scandal was $850 million (the Government has recovered more than a third of this). Customs Afghanistan has always relied on customs fees. But deliberately weakened customs management has been a major driver of corruption. Afghanistanís Central Statistics Office records approximately $1.1 billion in imports from Pakistan Ė but statistics from Pakistan report $2.32 billion in exports to Nuclear Program, Afghanistan (Observatory of Economic Complexity 2015). Nor does the bribery stop at the border. Micro! Studies of living conditions industrial transport routes reveal that over a 100-mile stretch there can be as many as 12 posts, each demanding bribes. Natural resource exploitation Afghanistan is developing the micro environment, early symptoms of the procter, resource curse, the syndrome whereby rich natural resources, which could in principle make a poor country well off, instead end up becoming a locus for corruption and the capture of that natural wealth by small elites. The worst manifestation is in environment, mining, where corrupt licensing and procurement produce rapacious and destructive mining practices. Smuggling and narcotics As with the drug trade everywhere, regional and and gamble global networks make the illicit economy a significant driver of corruption.

More recently, violent and dangerous narcotics smugglers have expanded their field of activity to cover human trafficking and control over irregular migration from Afghanistan to Eurasia. 9.5 Corruption, procurement and reform. There is no quick fix to end this type of systemic corruption. However, we can see some ways forward if we look beneath the surface of where corruption happens to the processes by environment which government can abet or control corruption. In Afghanistan, instead of being the systems for Program Essay government accountability, procurement, financial management, recruitment, audit, legislation and the administration of justice have become the drivers that explain how corruption persists. Within a fragmented system like this, a reformist government can only micro analysis, turn its commitment to reform into conditions in the practical action if it rebuilds those systems from the inside out. Micro Environment Analysis! To demonstrate how that can work in practice, the remainder of this paper will explore the Afghan Governmentís efforts to reform the procurement process. Living Industrial Revolution! At its most basic, public procurement is environment analysis, how the government uses competition to get the public the best value at how to improve, the lowest cost. Reforming how governments go about buying goods and services may not seem an especially exciting place to micro analysis, start systems reform, especially when compared with high-profile prosecutions or investigative reporting and publication. But procurement lies at the heart of what governments Ďdoí. Global estimates suggest that government procurement can account for between 10% and 30% of gross domestic product (GDP) (SELA 2015).

And when public procurement is eye of, infected by micro analysis corruption, the effect on government performance and value to the taxpayer is catastrophic. Procurement in Afghanistan has traditionally exhibited all the symptoms of a fragmented and corrupt system of government accountability. Forensic reviews repeatedly show a systematic rigging of competitive bidding, usually through the procter and gamble products, inclusion of non-existent companies to give the appearance of competition when there is in fact none. For a fee, cost estimates are shared between corrupt officials and micro environment analysis corrupt bidders. How To Improve! Rules to micro environment, block conflicts of interest are routinely subverted by companies owned by the relatives of high-ranking officials whose only Ďbusinessí is to provide access.

Not all corruption in procurement takes place behind the scenes. Threats of violence, kidnapping and bribery are used to force legitimate competitors to withdraw or alter their bids. Essay Law! Officials collude with favoured companies to set technical standards that only they can fulfil. Corrupt practices do not end at micro analysis, contract negotiations. Nuclear! Manipulating procurement so that low-quality goods are delivered rather than the higher-quality supplies that were procured and invoiced is a pervasive practice that leads to collapsed infrastructure, massive overcharging and poor-quality services. Environment Analysis! Procurement therefore provides an acid test of whether the new Governmentís commitments to bring about basketball systemic change will really be backed by political will and structural change. The two key reforms in the first stage of the Afghan Governmentís strategy are the formation of a National Procurement Council (NPC) to review all high-value contracts and the consolidation of construction contracts through two specialised agencies. Centralising procurement was not the only route to reform open to us, but it enabled us to tackle the structural issues that allowed corruption to thrive. Reforming corruption ministry by micro environment analysis ministry was not only far beyond the limited capacities of the Government, but it would also have left untouched the underlying incentives that drove this corruption in the first place. Only through sustained top- level oversight to create the accountability needed, combined with technical expertise, could we ever hope to Program, change the bureaucratic culture. 9.6 Building the machinery of reform.

To underscore the top-level commitment of the environment analysis, national leadership to bring corruption to an end, the NPC is chaired by me, the President of the Islamic Republic of Iran's Essay Afghanistan. Afghanistanís chief executive officer, the micro environment, second vice- president and the ministers for finance, economy and wrong hands justice also attend the weekly council meeting. Such high-levelparticipation is environment analysis, needed not just to send a symbolic message to the country at large, but also to industrial revolution, present a unified front to the entrenched interests within the government itself that will resist reforms. We are supported by an Office of Procurement staffed by Afghans who have been trained in professional procurement and who have the specialised expertise needed to understand the details of micro analysis bids. Because such a large share of the Afghan budget is spent on security, the Government also gets technical support from the NATO military command to help review military contracts. Public transparency is Iran's Program, built into the process. Our weekly procurement review meetings include a representative of Integrity Watch (an international non-governmental organisation [NGO]), the USís special oversight expenditure review body (SIGAR) and a rotating member of the Afghan Parliamentís Caucus on Integrity.

Minutes of analysis our meetings and all decisions are placed on an updated, publicly accessible website (Government of Afghanistan 2016), and our team provides regular briefings for journalists, donors and the Afghan media. About International Law! Transparency has enabled us to begin to build trust in government. The first major test of our work came in the security sector. Civil society and whistle-blowers had made serious allegations over a $400 million fuel contract awarded by the outgoing Governmentís Ministry of micro Defence. In response to these allegations, the bid was reopened. A preliminary review found credible evidence of film malfeasance. We suspended the contract and appointed a high-level commission of inquiry to review this and an additional nine major fuel contracts. The commissionís report revealed widespread subversion of the law. Unfortunately, a response was not going to micro environment, be as simple as suspending the contract and starting over. Continuing the contract would have meant accepting the corruption. But stopping it cold would have meant leaving soldiers and police without ammunition and supplies in the middle of an intense war.

This is a strong example of how corruption in procurement can have detrimental consequences for national security and the safety of our people. Industrial Revolution! Given this dilemma, what were we to do? To cut through the knot, we developed a framework whereby each contract was cancelled, then renegotiated on a sole-source basis. The results were reviewed and certified by specialists, including experts from NATO. The NPC then re-examined each case to confirm that the analysis, results met procedural and value-for-money standards, and the results were placed on its public website.

The same framework is now being applied to the Ministry of Interior. Our case-by-case examination of some 900 contracts has revealed that compliance with national law and good procurement practices is the rare exception rather than the wrong hands, rule. NPC oversight is restructuring these bids to squeeze out the corruption and ensure that the Government receives what it pays for. Environment! Our best estimates are that this system has saved the Government at least $350 million in its first year of Iran's Program Essay operation. Environment Analysis! Presidential hands-on management of the national procurement authority is wrong hands, meant to micro environment analysis, send the message to our people of the Governmentís commitment to reform. But it is also a temporary measure, triggered by Program the need to restore credibility. We have climbed the foothills of reform, but the full mountain range lies ahead. A great many technical changes are needed to ensure that, in the future, honest procurement is the rule not the exception.

Now that the micro, political door has been opened to reform, internal and external reformers can embed a great many more changes across other government operations such as publishing contracts, benchmarking bids against known unit costs and reviewing procurement rules. Better oversight and detailed reviews of processes can address corruption when and where it occurs, but it will not change the underlying structures that enable it. Wrong Hands! For that to happen, we must make the entire government system invulnerable to exploitation and manipulation. This is a significant challenge for us. Tackling the reform of large-scale procurement is micro environment analysis, technically complex. It requires strong leadership but also professional expertise and experience. Furthermore, the structure of aid partnerships in Afghanistan has meant that each ministry has built up its own project- financed wing for procurement and construction Ė another example of how fragmentation allows corruption to emerge. Large development agencies such as the World Bank address this issue by deploying dozens of highly trained, highly paid specialists to review the procurement decisions of their counterpart ministries. Afghanistan will never be able to afford an equivalent level of expertise. We need an entirely different model of how procurement happens.

To build this model, the Government has started to in the revolution, concentrate physical construction in just two ministries, one for national public works and one a state-owned enterprise that manages government contracting. This will not only allow these two ministries to develop procurement expertise and provide proper oversight, but it will also free up other ministries to concentrate on their core functions and micro add real value, rather than skew them towards the activities that make money. This is how we plan to tackle a public culture that has been built around making money instead of Iran's Nuclear Program Essay providing service. For example, the micro, education ministry can improve the quality of teachers and student learning instead of lobbying for more school construction. The health ministry can focus on reducing Afghanistanís appalling maternal mortality rates rather than dreaming about products building ever more clinics that lack trained staff and proper supplies. The Government is not so naive as to think that reviewing contracts and micro environment analysis concentrating construction in two central agencies alone can end corruption. Each system that increases government accountability must be rebuilt. But the progress we have made on procurement reform shows that it can be done.

What comes next? Even with improved planning, clearer rules and heightened oversight, corruption will keep occurring until the products, likelihood of punishment reaches a level that makes officials decide that it is no longer worth the risk. Environment Analysis! Until recently, the punishment for corruption rarely extended beyond a verbal admonition. Fiduciary oversight was in any case largely left to the donor agencies. Our next task then is to make sure that punishments fit the crimes: reform must move to the courts, the judges, the police and the prosecutors. Here we can frankly admit that progress is slower than we expected.

The Government has not been able to move as quickly on justice sector reform as it would have liked. Justice reform is particularly difficult, because a balance must be struck between maintaining the independence of the judiciary and finding ways to reform what itself has become a core driver of institutionalised corruption. Wrong Hands! But while much remains for us to do, we are seeing improvements to the administration of justice. Governmentís actions are beginning to end the regime of impunity that protected high-level culprits. In the procurement cases discussed earlier, officials who colluded with bidders were suspended and the cases for their prosecution are being prepared. Personnel actions are similarly being used to transfer officials away from positions susceptible to micro analysis, bribery. Those culprits who find judges to wrong hands, release them can count on having their cases reviewed by micro environment the Attorney Generalís office. But accelerating the pace of justice sector reform is clearly the Governmentís next frontier. The other urgent next step is to deepen and strengthen our partnership with civil societyís anti-corruption activists.

Our experience shows that, to have any real chance of living revolution success fighting corruption in a post-conflict society, top- level engagement and strong accountability are needed to signal that the micro environment analysis, necessary local and national will to Law, fight corruption exists. The more that Afghanistanís people believe that the Government is taking reform seriously, the more the Government can count on whistle-blowers and an investigative media to end the atmosphere of impunity on micro analysis which a culture of corruption thrives. Over time, more and more ministry decisions and and gamble products actions on budgets, contracts and expenditures will be made public and actively disseminated through traditional and modern media. Accepting citizen feedback and monitoring must become a core part of how the government conducts its business. As with procurement, top-level leadership is needed to crack open bureaucratic resistance, after which internal and external reformers can push forward a corruption reform programme of actions. But that first step remains critical. This paper has argued an micro environment analysis approach for how states can achieve transformational change in the fight against corruption, using procurement in Afghanistan as an example. Firstly, it shows how top-level political commitment, an electoral mandate to end corruption and government actions can together enable a series of practical actions to bring about national level reform. That model combines political signalling, managerial reforms, technical oversight and increasing engagement with an aware citizenry to living conditions in the, fundamentally change a culture and systems that are facilitating corruption.

Secondly, it details how successful high-level reform strategies need to begin with the understanding that corruption is not a phenomenon in environment, and of itself, but the result of fragmented regimes that lack accountability. During the war in Afghanistan, responsibility for unprecedentedly large amounts of wrong hands money fell to diverse control systems, none of which had the environment analysis, capacity or reach to Essay International, compensate for the lack of state-managed oversight. Overcoming fragmentation could only begin from the top. Environment! This is procter and gamble, not the only route that countries can follow. But the Afghan Governmentís procurement reforms offer many valuable lessons for how to bring an end to corruption in development. Procurement everywhere accounts for a very large share of government expenditure, but in post- conflict or post-disaster countries there will always be a sudden surge of new procurement into systems without the experience to manage it.

Fragmentation is micro, built into the reconstruction process. Properly managed reform, with high- level oversight, closes down opportunities for corruption and aligns procurement designs with the institutional capacities needed to control corruption. Procurement is especially interesting, because it is an area where governments must have the political acumen and will to navigate the trade-offs that reform will entail. Governments cannot just stop procurement while they fix the system. As the Afghan case study shows, simply stopping the procurement of obviously flawed fuel contracts in the middle of a war would have meant losing the war. But, because the governance structures were in place to allow for a sufficiently senior level of decision making, an alternative arrangement could be developed. Afghanistan has only just started implementing the fully fledged reform needed to root out how to basketball skills, corruption. It took decades to build up a system that systematised corruption at every level. It will be many years before the Government can claim success. But the strategy and roadmap for micro analysis reform are clear, and the first round of hurdles has already been passed. Government corruption has driven a three-decades-old conflict.

Corruption has blocked Afghanistan from conditions in the revolution being self-reliant and environment analysis free. And corruption has wasted a vast amount of precious resources that could otherwise have been spent reducing Afghanistanís crushing levels of poverty. Afghanistanís citizens voted for Essay about International a Government that would have the courage and commitment to break the cycle of corruption. We will continue to earn their trust and build a virtuous partnership for national development. Asia Foundation. 2014. A Survey of the micro, Afghan People. San Francisco: Asia Foundation.

Available online. Fund for Peace. 2013. Fragile States Index. Washington DC: FFP Publications. Available online. Government of and gamble products Afghanistan. 2016. Administrative Office of the President Ė National Procurement Authority.

Available online. Analysis! Observatory of Economic Complexity. December 2015. Country profile: Afghanistan. Available online. SELA. Iran's! 2015. Public Procurement as a Tool for Development in Latin America and the Caribbean. Caracas: SELA. 10. Prime Minister John Key: New Zealand: a culture of fair play.

It says a lot about the New Zealand psyche that one of the most notorious acts in micro environment analysis, our sporting history involved an underarm cricket delivery. Program! New Zealand needed six from the last ball to tie a 1981 one-day match against micro analysis, Australia when Trevor Chappell strode to the crease and rolled the ball down the pitch. An orthodox delivery would have given batsman Brian McKechnie a fair chance. The underarm version did not. There was an uproar, which, as you can probably tell, still smarts to this day. The reaction might have been outsized, and I have no doubt Chappell is sick of hearing about it, but it was telling. The ploy went against one of the most intrinsic aspects of our national character Ė a sense that we all deserve a fair crack and that we must do what is right. It is ingrained in our psyche Ė we are a fundamentally honest people. It is an Iran's Essay attitude that flows through our home lives, our working lives and our public institutions, and it has helped us be recognised consistently as one of the worldís least corrupt countries.

As we know, corruption undermines trust in micro analysis, democratic institutions, businesses and markets. It is a corrosive force, which Ė at eye of, its worst Ė diminishes faith in the rule of law. All of this impacts on economic and environment analysis social development, distorting the Program Essay, playing field, making it harder for fair-minded people to prosper and for micro environment analysis a country to about International, support its most vulnerable. New Zealand is uniquely placed to protect itself from corruption and to environment, work with its neighbours to combat it in their countries. We are a multicultural, outward-looking trading nation of just 4.5 million people, a long way from the markets where we sell our goods and services, and products reliant on the rule of micro analysis law in the places we sell them to. In order to procter and gamble, prosper, we have always needed not just to be good at what we do but also to be honest in how we do it. 10.1 Our constitutional arrangements.

We have built our legal and constitutional settings around our sense of fair play, enshrining it through more than 170 years of case law and political practice. So, while it is based on the Westminster system, our unwritten constitution has evolved in a pragmatic way. We tend to fix things when they need fixing, Ďwithout necessarily relating them to any grand philosophical schemeí (Constitution Arrangements Committee 2005). And there is a strong sense that it operates effectively because of our sense of fairness. A good example of that is our ongoing recognition of the historical injustices perpetrated on Maori by the Crown through land seizures, Treaty of environment Waitangi breaches and other injustices (Ministry of Justice 2016a).

The Treaty of how to skills Waitangi is environment analysis, a founding document of New Zealand. It was intended to ensure peaceful progress in New Zealand where all partiesí rights and interests are respected (Ministry of Justice 2016b). Essay About International Law! But the Treaty was not always honoured by micro analysis the Crown. Successive governments have endeavoured to acknowledge those injustices through the return of land and International resources, and through the delivery of apologies on behalf of the Crown. Today this process takes place largely with near-universal public and political support, because it is the right thing to do. It is this same embedded sense of fair play that makes it difficult for corruption to take hold in New Zealand. New Zealandís public institutions have grown and environment evolved in an environment that does not tolerate underarm deliveries from its politicians, public servants or private sector. As Prime Minister, I am particularly well aware of that.

I am regularly held to account not just in Parliament and in the media, but by everyday New Zealanders who are never shy to tell me of any issue that they have with my Governmentís performance. That is Iran's Program, how it should be. As elected officials and micro as public servants, we are beholden to the public and are expected to regularly account for our actions. New Zealandís highly professional public service is expected to act in eye of, accordance with the law, to be imbued with the spirit of service to micro, the community and to procter, give free and micro environment frank advice to procter products, ministers. The public service is politically neutral. That neutrality means that the Government, Parliament and micro environment the public can trust advice given by officials. Merit-based appointments, made on the recommendation of the State Services Commissioner, help ensure that senior public servants do not owe their jobs and their loyalty to Nuclear Program, any politician or political party. This culture, which has been enshrined in micro analysis, law, ensures that even as governments and ministers change, a professional body of experts is always on hand to deliver on the agenda of the elected government. 10.2 Scrutiny of government action. As is often said, the best disinfectant is eye of the beholder, sunlight.

As part of the gradual improvement of our institutions, successive governments have taken steps to increase and entrench the transparency of the public sector. In 1982, the then National Government passed the Official Information Act, dramatically changing assumptions about government information. The law means that ministers and officials have to provide any official information requested unless there is a compelling reason not to (Ministry of micro analysis Justice 2015a). While there is film, always a degree of tension about where the line should be drawn, the oversight of the Office of the Ombudsman ensures that openness is micro, maintained. Eye Of The Beholder! (New Zealand was the environment, first country outside Scandinavia to establish this role.) Recognising that there were significant weaknesses in the way information on revolution the state of the micro, governmentís finances were reported, the Essay Law, then Labour Government passed the Public Finance Act in 1989. This requires government to operate transparently and provide regular public reporting of its accounts (Ministry of micro analysis Justice 2015b). For the past 25 years, this legislation has ensured that governments present an film accurate picture of the public finances and the fiscal consequences of their policies. As Prime Minister, I have taken steps to micro, ensure greater transparency by, for example, proactively publishing details of conditions industrial revolution spending on ministerial credit cards. Ministers and departments are also giving greater thought to proactively releasing more information for public scrutiny. New Zealand has a range of environment independent bodies set up to audit and deal with allegations of corruption and the beholder misconduct.

The Independent Police Complaints Authority (IPCA), the Judicial Conduct Commissioner (JCC) and the Office of the micro environment, Ombudsman all have broad powers to procter and gamble, investigate and report on the conduct of public officials. These bodies are well known and analysis well used with 2,515 complaints to the IPCA alone last year (IPCA 2015). This independent oversight helps maintain public trust in our institutions, with 78% of New Zealanders surveyed reporting that they have trust and confidence in the police (Gravitas 2015). Serious and complex allegations of corruption in the public or private sector are investigated by a specialist group called the Serious Fraud Office (SFO). The Director of the SFO has complete independence when it comes to wrong hands, operational decisions, while the SFO and environment New Zealand Police work closely together in the fight against fraud and corruption, and ensure that specialist knowledge and expertise can be used and information shared. Wrong Hands! The police and environment analysis SFO are further enabled by legislation, which ensures that all of New Zealandís bribery and corruption offences apply both domestically and about International Law extra- territorially (Ministry of Justice 2013). This means that the SFO can bring a case against New Zealand citizens, residents and companies for acts of bribery and corruption that occur wholly outside of New Zealand. Another important aspect is a free and independent press. Micro Environment Analysis! As Prime Minister, I front the media almost every day, sometimes several times, on issues of the day.

Questions will range from the performance of my Executive and MPs, to New Zealandís position on international affairs and domestic policy, to what I had for breakfast. My Government is procter products, well aware of the importance of fronting up, and of the environment analysis, fact that our media and the public would expect nothing less. They demand accountability and answers. The upshot is that I, along with other ministers, am forced to defend every decision and mistake we make and every dollar we choose to spend or save. How To Improve Basketball! Colleagues and staff are aware of what is environment, expected of the beholder film me and I have no doubt that they have no interest in seeing the Prime Minister having to environment, defend an issue that they have caused. Wrong Hands! There is an assumption across all levels of government that a mistake or any level of micro environment dishonesty will always be found out. While mistakes happen and will usually be forgiven by reasonable people, corruption and cover-ups are never tolerated. And Gamble! 10.3 New Zealandís support for anti-corruption in the Pacific region. Given the environment, clear benefits that a low-corruption environment can have on economic growth and quality of governance, fighting corruption has been a key plank of New Zealandís international development policies. As the only country outside northern Europe to regularly feature at the top of Transparency Internationalís (TI) Corruption Perceptions Index (CPI), we are well placed to about Law, assist other countries in fighting corruption (Transparency InternationaI 2015). We are particularly focused on making progress in analysis, our own neighbourhood.

New Zealand has especially close historical and cultural links with Pacific Island countries and we have a strong commitment to working with them to build stronger governance frameworks and to wrong hands, promote sustainable economic and social development. Environment Analysis! While auditing doesnít sound like a glamorous nation- building activity, it is a critical part of ensuring that governments are spending public money responsibly and effectively. New Zealand is working with Pacific Island countries to ensure that they complete regular and timely financial audits of public accounts to help improve transparency and accountability. The number of audits completed in and gamble, Pacific Island countries over the past five years has more than doubled (PASAI 2015). Promoting the importance of accountability in micro analysis, the eyes of the public has led to growing awareness of the role of auditing in holding government institutions to account.

More public office holders are being held to account for and gamble their misconduct and micro environment analysis misuse of public funds (PASAI 2015). A high standard of public accountability is procter and gamble, a critical element in preventing a culture of corruption from developing or taking hold. As we know from environment analysis our own experience, when the public wonít tolerate corruption and wrong hands have an expectation that their officials will be held to account, those in positions of power are less likely to abuse it. Micro Environment Analysis! So the higher the standard of probity and Essay Law accountability that figures in authority are held to, the more likely we are to prevent corruption and to detect and prosecute it when it occurs. Corruption is far more easily prevented and detected when a country has modern and transparent financial management systems. The New Zealand Aid Programme supports a series of initiatives in co-operation with our Pacific partners, designed to enhance economic governance (Ministry of Foreign Affairs and Trade 2015a). That work is helping to strengthen border management systems and levels of accountability in a key area of revenue collection (Oceania Customs Organisation Secretariat 2016). New Zealand also provides support to Samoa, Kiribati and the Cook Islands, linked to reforms including improvements to public finance systems, better public procurement, stronger and micro analysis more independent audit, and greater accountability and oversight of state-owned enterprises. Further support has assisted Samoa and the Solomon Islands to reform and modernise their revenue systems (Ministry of Foreign Affairs and Trade 2015b). Together with Australia, we have also provided joint funding for the Pacific Ombudsman Alliance to boost the effectiveness of Pacific Island Ombudsman offices.

This has increased their ability to investigate complaints of maladministration by those in the public sector (Walter and and gamble Gordon 2013). Pacific leaders also recognise the crucial role that civil society has to play in fighting corruption with advocacy, education and micro community-focused outreach. For close to a decade, the Nuclear Program Essay, New Zealand Aid Programme has provided support to TI chapters in Fiji, Papua New Guinea, the analysis, Solomon Islands and Vanuatu. Our support has focused on efforts to improve the culture of transparency through initiatives such as ethics training for law enforcement agencies (Ministry of Foreign Affairs and Trade 2015a). Sustainable economic and social development is almost impossible without capable and independent courts and law- enforcement agencies. These give people confidence that the law is enforced fairly and International free from political influence. Micro Environment Analysis! Accordingly, we are assisting our Pacific Island neighbours to strengthen their courts and police services.

Five years ago, we began supporting the Pacific Judicial Development Programme (PJDP) with Australia. This is focused on strengthening the wrong hands, professional competence of Pacific Island judicial officers and micro environment analysis the court systems they use (PJDP 2015). This work has contributed to more transparent decision making and eye of the beholder enhanced judicial leadership. As a result of New Zealandís support, 12 Pacific Island countries are now producing publicly available annual court reports. It has also helped to micro environment analysis, improve judicial knowledge and skills to address family violence and youth justice issues.

New Zealand provides ongoing mentoring for Pacific judges, and funding to attend judicial conferences and other training opportunities through the wrong hands, Judicial Pacific Participation Fund (JPPF) activity (JPPF 2016). New Zealand also sends a number of environment analysis its own judges on request to preside in courts across the Pacific Ė for instance, in wrong hands, Vanuatu (Ministry of Foreign Affairs and Trade 2016). The integrity and capability of police services are critical to maintaining the micro environment analysis, rule of law. The overwhelming majority of New Zealanders have tremendous respect for our police because we know they can be trusted to Program, treat us fairly and in accordance with the law. New Zealand Police have been invited by a number of Pacific police services to provide technical services to their Pacific counterparts (New Zealand Police 2015). New Zealand Police provide training and mentoring across the Pacific in prosecutions, community policing, human rights, ethics, leadership and road policing. These kinds of interventions build public trust in the police and micro environment add to a culture of service, which is the front line against corruption (New Zealand Police 2015). Eye Of! New Zealandís reputation for fairness colours the interactions with our police deployed overseas. They carry their professionalism into foreign operations and we find they are welcomed and respected. Environment Analysis! This ensures that the work they are deployed to do is undertaken to a very high standard.

As a country with solid anti-corruption foundations and a long history of eye of the beholder assisting our neighbours in building their own anti-corruption capacity, the most significant risk we face is complacency. Micro Environment Analysis! While we currently suffer low levels of corruption, we need to proactively seek out and address potential vulnerabilities before corrupt practices can take hold. With that in Iran's Nuclear Program, mind, in 2014, the micro, Government moved to address a weakness in our companiesí registration laws. These changes will prevent overseas criminals from using New Zealandís registration systems to create shell companies (Parliamentary Counsel Office 2015). We also draw on the expertise of civil society and wrong hands the private sector in the fight against corruption. The Serious Fraud Office (2014) worked with TI New Zealand and Business New Zealand to micro, deliver free anti-corruption training, which teaches participants how to prevent bribery in their businesses and comply with anti-bribery laws.

Recognising the importance of sport in our culture and the huge scope for wrong hands corrupt sporting practices, we passed a law in 2014 to specifically criminalise match-fixing (New Zealand Parliament 2014). The new law provides that manipulation of sporting activities with intent to influence a betting outcome is a criminal activity. Vigilance and analysis enforcement by the authorities have also increased in recognition of the growing nature of this threat. Preventing the damaging effects of corruption should be a critical priority and responsibility for any government. Politicians and public servants have to focus on building and maintaining strong, independent institutions to guard against corruption, as well as promoting a culture that makes it close to impossible for corrupt individuals to prosper or escape detection. As a country, we take great pride in film, our track record. But we know we must remain committed to micro, ensuring that corruption does not gain a foothold, and open to views on how to and gamble products, prevent it. As a small part of an increasingly connected international community, we must be open to sharing our successes and our failures in order to stamp out corruption for good.

Constitutional Arrangements Committee. 2005. Inquiry to Review New Zealandís Existing Constitutional Arrangements: Report of the Constitutional Arrangements Committee. Wellington: New Zealand House of Representatives, p.12. Analysis! Gravitas Research and wrong hands Strategy Ltd.

2015 (updated 2016). New Zealand Police Citizensí Satisfaction Survey. New Zealand: Gravitas, p.4. Available online. Independent Police Conduct Authority (IPCA). 2015. Annual Report 2014Ė2015. Wellington: IPCA, p.4. Available online. Judicial Pacific Participation Fund. 2016.

Welcome to the Judicial Pacific Participation Fund. Available [online] (http://jppf.org.nz/welcome/). Ministry of Foreign Affairs and Trade. 2015a. New Zealand Aid Programme Strategic Plan 2015Ė19. Available online. Ministry of Foreign Affairs and Trade. 2015b. Environment! New Zealand Foreign Affairs and Iran's Nuclear Essay Trade Ė Annual Report 2014Ė15. Micro Analysis! Available online. Ministry of Foreign Affairs and Trade.

2016. Aid Partnership with Vanuatu. Available [online] (https://www.mfat.govt.nz/en/aid-and-development/our- work-in-the-pacific/vanuatu/). Ministry of Justice. The Beholder Film! 2013. Relevant Anti-corruption Legislation. Available [online] (http://www.justice.govt.nz/publications/global- publications/s/saying-no-to-bribery-and-corruption- 2013-a-guide-for-new-zealand-businesses/relevant-anti- corruption-legislation). Ministry of Justice. 2015a. Official Information Act 1982. Micro Analysis! Available online.

Ministry of Justice. 2015b. Public Finance Act 1989. Available online. Ministry of Justice. 2016a. Waitangi Tribunal. Available online. Eye Of The Beholder! Ministry of Justice. Micro Environment Analysis! 2016b. The Treaty of Waitangi.

Waitangi Tribunal. Available [online] (http://www.justice.govt.nz/tribunals/waitangi-tribunal/ treaty-of-waitangi). New Zealand Parliament. 2014. Crimes (Match-fixing) Amendment Bill. Available online.

New Zealand Police. 2015. International Service Group. Industrial! Available online. Oceania Customs Organisation Secretariat. 2016. Micro Environment Analysis! Oceania Customs Organisation Secretariat. Available [online] (http://www.ocosec.org/). Pacific Association of Supreme Audit Institutions (PASAI). 2015.

Annual Report for Year Ended 30 June 2015. Available online. Products! Pacific Judicial Development Programme (PJDP). 2015. The Programme. Available online. Micro Environment! Parliamentary Counsel Office. 2015. Companies Amendment Act 2014.

Available [online] (http://www.legislation.govt.nz/act/public/2014/0046/latest/ DLM4094913.html). Serious Fraud Office. 10 June 2014. Helping New Zealandís Fight Against Corruption. Industrial! Available online. Transparency International. 2015. Corruption Perceptions Index 2015. Micro! Available online. Walter, G. and Gordon, J. 2013. Independent Review of the Pacific Ombudsman Alliance.

Available [online] (https://www.mfat.govt.nz/en/aid-and-development/our-approach-to-aid/evaluation-and-research/evaluation- reports-2013). 11. And Gamble! Prime Minister Lee Hsien Loong: Success in combating corruption Ė views on the Singaporean experience. Corruption is micro environment, a scourge that can never be tolerated. Countries have tried all ways to combat it. They create anti-corruption agencies. They pass strong laws. They promulgate codes of conduct for and gamble products public officials. Environment Analysis! Companies pledge to conduct business cleanly.

Yet often corruption remains endemic, a cancer in the society. How then has Singapore achieved some measure of success in eradicating corruption? I put it down to four factors. First, we inherited a clean and working system from the British colonial government. How To Basketball! We had many compelling reasons to want to end colonial rule and to be masters of our own destiny. But to their credit, the British left Singapore with a working system and sound institutions Ė English laws, a working Civil Service, and an efficient and honest judiciary.

Importantly, the Colonial Service officers upheld high standards. People like Sir William Goode, our last Governor and first Head of State, had a sense of duty and stewardship. After Singapore, Goode served as Governor of North Borneo, now the state of Sabah in Malaysia. Analysis! He left an impression in North Borneo, as in living industrial revolution, Singapore. Analysis! Even a generation later, the people of Sabah still remembered him fondly. Second, when the British left, our pioneer leaders were determined to keep the system clean.

The Peopleís Action Party (PAP) first came to power in 1959, when Singapore attained self-government. However, it was by no means a no- brainer for the PAP to wrong hands, fight to micro environment, win the 1959 General Election. The country faced a myriad of problems: poverty, poor public health, an acute housing shortage, a stagnant economy and an exploding population. Did the PAP want to inherit these overwhelming problems? Why not become a strong opposition party, and let another party govern and fail? In the end, what decided the wrong hands, issue for Mr Lee Kuan Yew, our founding Prime Minister, and his team, was the micro, overriding need to prevent the public service from going corrupt. One term of an incompetent, corrupt government and Humpty Dumpty could never be put together again. So the products, PAP fought to win and formed the Government. Micro Environment Analysis! When they took their oath of wrong hands office, Mr Lee and his PAP colleagues wore white shirts and white trousers. It symbolised their determination to keep the Government clean and incorruptible.

That set the tone for Singapore ever since. Third, with strong political will, we institutionalised a robust, comprehensive anti-corruption framework that spans laws, enforcement, the public service and public outreach. Micro! We enacted the Prevention of Corruption Act (PCA), which puts the burden of proof on the accused to show that he or she acquired their wealth legally. Any unexplained wealth disproportionate to known sources of income is presumed to be from graft and can be confiscated. The PCA provides for extra-territorial jurisdiction, so that the actions of wrong hands Singaporean citizens overseas are treated the same as actions committed in Singapore, regardless of whether such corrupt acts have consequences for environment Singapore (Corrupt Practices Investigation Bureau 2016a). Our anti-corruption agency, the Essay International Law, Corrupt Practices Investigation Bureau (CPIB), is well resourced and micro environment independent. It is eye of, empowered to investigate any person, even police officers and ministers, and conducts public outreach to raise public awareness and shape social norms (CPIB 2016b). We pay public servants fair and micro environment analysis realistic wages benchmarked to private sector earnings and, in return, demand the highest standards of integrity and performance. Eye Of The Beholder Film! Fourth, we have over time developed a society and culture that eschews corruption. Singaporeans expect and demand a clean system.

They do not condone giving or accepting Ďsocial lubricantsí to get things done. They readily report corrupt practices when they encounter them. Analysis! Singaporeans trust that the law applies to all and that the Government will enforce the laws without fear or favour, even when it may be awkward or embarrassing. Businesses have confidence that, in Singapore, rules are transparent and fairly applied. The story is told of a businessman who visited Singapore from an Asian country used to different operating norms. He left puzzled and disturbed that he could not discover the going rate for bribes to officers at different levels of government.

He concluded wrongly that the prices must be very high! Singapore has achieved some success eradicating corruption, but we are under no illusions that we have permanently and completely solved the about, problem. Corruption is driven by human nature and greed. However strict the environment, rules and tight the system, some individuals will sometimes still be tempted to living conditions revolution, transgress. When they do, we make sure they are caught and severely dealt with. Analysis! Two years ago, we charged an Assistant Director from the CPIB itself with misappropriating (S)$1.7 million. We keep our system clean not just for ourselves, but also to uphold our international reputation. Thus we deal strictly also with those who use financial institutions in Singapore to launder money or transact ill-gotten gains from corruption.

We are zealous in protecting the integrity of our financial centre and business hub. There is a Chinese proverb: ĎIf the top beam is askew, the bottom beams will be crooked.í Keeping a system clean must start at the very top. Program! A Singapore armed forces officer, on a course overseas, was once asked by micro analysis his classmate how Singapore kept its system clean. He explained our arrangements and the central role of the CPIB. His classmate asked a follow-up question: but to whom does the Iran's, CPIB report? The Singaporean ingenuously replied that the CPIB reported directly to the prime minister. This elicited further puzzlement. Much later the Singaporean understood why. The real question he was being asked was, who guards the guardian?

There is no formula to solve this ancient riddle, but we are determined to uphold the highest standards of micro environment analysis integrity from the top level of the Government down. In 1996, rumours spread that Mr Lee Kuan Yew and I had received improper discounts on property purchases. How To Improve Basketball! The Prime Minister, then Mr Goh Chok Tong, ordered a full investigation, which found that there had been nothing improper. He brought the issue to Parliament, which held a full debate lasting three days (Parliament of Singapore 1996). Both Mr Lee and I spoke.

In his statement Mr Lee Kuan Yew said, ďI take pride and satisfaction that the micro environment analysis, question of my two purchases and Nuclear Program Essay those of the analysis, Deputy Prime Minister, my son, has been subjected to, and not exempted from, scrutiny Ö It is most important that Singapore remain a place where no one is above scrutiny, that any question of integrity of the beholder a minister, however senior, that he has gained benefits either through influence or corrupt practices, be investigatedĒ (National Archives of Singapore 1996). Trust is micro environment, slow to build, but fast to lose. We have spent more than 50 years building up confidence in Singapore. The integrity of the Government, the system and the men and women in basketball, charge has been key to Singaporeís success. We are determined that that integrity and reputation must never be undermined and will long remain a competitive edge and a source of pride for Singapore. Corrupt Practices Investigation Bureau (CPIB). 2016a. Micro Environment Analysis! Prevention of basketball Corruption Act, Singapore.

Available online. Micro Analysis! Corrupt Practices Investigation Bureau (CPIB). 2016b. About CPIB. Available online. National Archives of Singapore. 21 May 1996. Living In The Revolution! Statement by Senior Minister Lee Kuan Yew Nassim Jade and Scotts 28. Available online. Parliament of Singapore. Analysis! 21Ė23 May 1996.

Purchase of Properties by Senior Minister and Deputy Prime Minister BG Lee Hsien Loong (Statement by the Prime Minister). Available online. 12. Jim Yong Kim: How to Essay, tackle corruption to create a more just and prosperous world. Corruption poses an enormous obstacle to international development and the global goal of ending extreme poverty. 21 Using public power for private gain is also unjust. It denies resources to the poor, undermines the delivery of micro analysis services to the vulnerable and weakens the social contract, leading to exclusion, instability and conflict.

I am committed to fighting corruption, because it is the Iran's Nuclear Program, right thing to environment, do and because it is critical to achieving the World Bank Groupís twin goals of ending extreme poverty by 2030 and boosting shared prosperity for the poorest 40%. More than 50 years of development experience has taught us that we can achieve these targets through inclusive growth, investing in peopleís health and education and insuring them against risks, such as unemployment or illness, which threaten to plunge them into poverty. Procter! But wherever corruption occurs, pursuing this strategy becomes more difficult. Environment Analysis! In the Philippines, for about International example, corruption prevented the micro, construction of procter and gamble products high-quality roads in some areas, making it harder for goods to get to market and harming growth, incomes and job creation (World Bank 2011; Procurement Watch 2009). In Sierra Leone, it stopped some mothers from analysis immunising their infant children, because nurses demanded rice in exchange for Ďfreeí shots (World Bank 2012). In India, many poor people received less financial support from workfare initiatives because officials pocketed the products, proceeds (Muralidharan, Niehaus and environment analysis Sukhtankar 2014).

Some countries have experienced growing inequality and lost billions of dollars for public services because of corruption, undermining their very foundations. In Tunisia, former President Ben Ali and his extended family amassed an estimated fortune of $13 billion after a quarter century in power. This amounted to more than a quarter of Tunisian gross domestic product (GDP) in wrong hands, 2011, the year he stepped down in response to mass protests. There were also 220 domestic companies Ė responsible for at least 21% of the countryís net private sector profits Ė connected to micro environment, the family of the President, who had enacted regulations that gave them unfair economic advantages (Rijkers, Freund and Nucifora 2011). During my tenure at the World Bank Group, I have seen that corruption affects countries regardless of Program Essay development status and is often an international operation. According to some estimates, businesses and individuals pay between $1.5 trillion and $2 trillion in bribes alone each year (Kaufmann 2015). This is environment analysis, about ten times the Iran's Nuclear Program Essay, value of micro analysis overseas development assistance or approximately 2% of global GDP. Both domestic firms and the beholder film multinational corporations make payoffs to public officials in exchange for access to commercial opportunities. The World Bank Group and others have dedicated substantial effort to understanding and monitoring corruption, and developing experience and knowledge of how to tackle the problem. In 1996, at our annual meetings, one of my predecessors, James D. Wolfensohn, delivered a ground-breaking speech on the Ďcancer of corruptioní.

He seized the opportunity to take on an obstacle to reducing poverty that we, and others, had largely failed to micro environment, address (Wolfensohn 1996). Since that time, the World Bank has taken a new approach. Procter And Gamble! We have invested in anti-corruption programmes in more than 100 countries. In 2007, we adopted an organisation-wide governance and anti-corruption strategy, which we updated in 2012. Today our global practices for Governance, and Finance and Markets, as well as our independent integrity group, spearhead work to share with clients our knowledge and experience in fighting corruption, though all parts of the environment, organisation take responsibility for about fighting misconduct. The bedrock of our work must be a commitment to zero tolerance for micro environment corruption in our operations. Last year, the World Bank Group committed grants and loans amounting to approximately $56 billion to support projects, programmes and policies critical to reducing poverty and living conditions industrial revolution inequality in micro, developing countries. Close scrutiny of how to improve how these funds are spent and sanctions for their misuse are critical to ensuring that corruption does not undermine the micro, intended outcome, whether it is raising farmersí crop yields or improving studentsí reading, writing and arithmetic skills. Working with developing countries, we assess project and how to improve basketball skills loan plans for corruption risk, closely supervise activities and build in monitoring mechanisms, including hotlines to report misconduct.

When alleged wrongdoing takes place, our independent integrity group investigates and takes vigorous action if it confirms corruption. We have excluded firms and individuals that engaged in misconduct from receiving contracts that we financed and compelled the return of misused financial support and the cancellation of contracts associated with tainted transactions. Last year, these efforts rooted out misconduct in connection with 61 projects worth more than $500 million (World Bank 2015). In one case, we uncovered that officials had defrauded a public administration reform project of $21 million using fake companies and invoices. Our investigation has led to the recovery of stolen funds and the Governmentís prosecution of its officials. Even with these successes, we understand that fighting corruption requires constant vigilance and that misconduct takes many forms and adapts to new opportunities. Still, evidence suggests that there are effective ways to make misconduct more difficult, punish wrongdoing, increase officialsí public accountability and change attitudes toward corrupt behaviour, especially among public servants and analysis those who influence them. These actions, which I outline below, are helping countries make critical development strides, including building better roads, improving access to education and film medicine, and providing the poor with sufficient support from social safety nets.

12.1 Fight corruption and increase accountability through greater transparency. Experience shows that providing citizens with access to information about government operations and public servantsí assets can be an effective way to prevent officials from abusing their power when avenues exist to make authorities answerable to the public. In 1997, the Ugandan Government found that schools did not receive 80% of their allocated funding because local officials diverted the environment analysis, support. Officials responded by improve basketball skills publishing in local newspapers each schoolís allocation, empowering administrators and parents to demand that these transfers reach their schools. By 2001, schools reported receiving 80% of these allocations. A subsequent study concluded that the amount of funds that local officials diverted correlated to the distance of a school from environment a major town where there was a newspaper outlet (Reinikka and Svensson 2011). Eye Of The Beholder! Making transparent the environment analysis, flow of royalties and other financial transactions between governments and corporations can also reduce corruption, especially in oil, gas and mining operations. There are 31 countries, including many in Sub-Saharan Africa, that disclose all payments and receipts from oil, gas and mining operations as part of the Extractive Industries Transparency Initiative (EITI).

All 49 EITI member countries have committed to disclosing data on licences, contracts, production and other key operational aspects of natural resource extraction. The information that EITI distributes enables citizens and good government groups to basketball, monitor authoritiesí relationships with extractive companies and hold officials accountable. In Nigeria, information that EITI published showed billions of dollars in underpayments by micro companies and their agents, sparking government efforts to Nuclear Essay, recover missing funds to bolster public finances (EITI 2014). Disclosing information in connection with EITI has correlated with reduced perceptions of corruption among businesses in several countries, including Peru, where indicators for abuses of public power dropped by micro environment analysis 14%. Program! Greater confidence in micro analysis, good governance makes companies more likely to undertake the long-term investments necessary for natural resource extraction, suggesting that transparency contributes to economic growth, job creation and higher incomes. 12.2 Use new technologies to increase scrutiny. Evidence suggests that new, inexpensive ways of verifying identities and executing payments using digital technology can reduce the impact of corruption on public service delivery to the poorest. In India, for example, some of basketball skills its large social welfare programmes suffered from ineligible beneficiaries receiving payments and officials taking a cut of, or delaying, payments meant for micro analysis the poor. To combat these problems, the government distributed smartcards based on the countryís biometric identification system to 19 million needy villagers in connection with the $5.5 billion National Rural Employment Guarantee Scheme.

This substantially reduced the role of officials in the payment process, lessening the opportunities for misconduct. After two years, research showed that, when compared to other programme beneficiaries, smartcard recipients received 35% more money and obtained payments almost 30% faster (Muralidharan, Niehaus and Sukhtankar 2014). Technology has also helped promote accountability among public servants and government contractors. In Pakistan, inspectors from some local education departments were failing to perform their duties to confirm teacher attendance in schools (Joseph 2015). Now they must take geo-tagged pictures of themselves on the job, which has proved to be an how to improve skills effective way to hold the micro environment analysis, inspectors accountable for the beholder countering instructor absenteeism.

Rates of teacher attendance Ė above 93% in 2015 Ė have increased every year since the programme began and school-monitoring information is available to the public at http://open.punjab. gov.pk/schools. In Mindanao, a conflict-riddled region of the Philippines, geo-spatial tracking and digital photography have contributed to timely construction of roads (Sta Ines 2014). Previously, security concerns limited inspections in environment, the region, making it difficult to conditions revolution, stop contractor non-performance. But now data and evidence of micro analysis road construction in the Philippines is publicly available at www.openroads.gov.ph. Transportation infrastructure has improved, promoting the living conditions industrial, distribution of environment analysis goods and economic activity.

12.3 Get citizens and Iran's Nuclear companies involved. Initiatives that enable people and organisations to work with public officials to change how they deliver services have been shown to environment analysis, reduce corruption substantially. In the eye of, Dominican Republic, a participatory approach has increased peopleís access to environment, medicine and reduced wasteful public expenditure. Until 2012, most medical facilities in conditions in the revolution, the country purchased medicines without effective oversight, paying prices for drugs that were, on average, 722% higher than those at a small number of government-run pharmacies. Patients were forced to absorb these high costs, because medicine buyers were receiving kickbacks from private suppliers (National Pharmaceuticals Management Unit 2013). In 2010, public officials, citizen groups, the private sector and micro environment others formed the living conditions industrial, Participatory Anti-Corruption Initiative.

This forum allowed them to work together to tackle corruption and take on powerful interest groups in many areas, including medicine procurement. By 2014, reforms in this area had lowered prices, improved medication quality and yielded savings of $27 million compared to the previous year. Public spending on drugs was reduced by micro analysis 64%. Participatory governance also helped people in wrong hands, poor rural villages in environment analysis, Indonesia fight the high level of corruption under the Suharto Government that was a major factor in cutting off their communities from public services and living conditions in the industrial economic opportunities. In the late 1990s, a new programme empowered these villagers to direct public funding to their chosen infrastructure projects, promoting inclusive growth and helping to increase household consumption by more than 10%. Micro Environment! Community oversight and financial audits have been critical to the efficient expenditure of $3.6 billion on infrastructure, including the construction of Iran's Program 100,000 km of rural roads, 17,000 small bridges and 40,000 clean-water systems, and the building or rehabilitation of 43,000 schools and health clinics. Crucially, the programmeís integrity and impact have established a constructive relationship between communities and micro analysis public authorities, bolstering stability (Government of and gamble products Indonesia 2012). Analysis! 22.

12.4 Take on Iran's Essay corruption at micro environment analysis, the global level. A comprehensive approach to tackling corruption needs to complement the domestic actions outlined above with cross- country collaboration to procter products, identify and prosecute misconduct and close loopholes that promote the use of public power for private gain. At present, developed and developing countries are not co-operating sufficiently to end the international catalysts for misconduct, with harmful consequences for developing countriesí fiscal wellbeing and environment analysis development. International trade in merchandise has increased by about International more than 500% over micro environment analysis, the last 25 years. Trade as a share of world GDP has increased by half over this period, from 40% in 1990 to procter products, about 60% today. As economic activity has become more globalised, so has corruption. Assets obtained through official misconduct are transferred abroad and the smuggling of illegal goods and even people is widespread. New avenues for micro environment analysis wrongdoing have expanded the number and kinds of participants involved in corruption, which now encompass counterfeiters, pirates and armed groups. Greater global trade has also created new opportunities to counter misconduct as more jurisdictions can take action to interfere with corrupt cross-border activity.

Under the Essay about International Law, United Nations Convention against Corruption (UNCAC), developed and developing countries that have signed the accord are obligated to micro environment analysis, work with other countries to prosecute misconduct and assist with the return of stolen assets (UNODC 2015). Still, in and gamble products, countries afflicted by significant corruption, prosecutors are often unable to investigate and punish wrongdoing because of political interference or ineffectiveness. Countries with more independent and robust legal systems can help. Legislation such as the UKís Bribery Act 2010, the USís Foreign Corrupt Practices Act and Brazilís Clean Company Act give prosecutors the authority to pursue individuals or corporations who pay off foreign officials. In 2010, BAE Systems paid $400 million to micro environment, the US Justice Department and ?30 million to the UK Serious Fraud Office to settle bribery allegations arising out Nuclear Program Essay, of the sale of micro equipment to Tanzania. The UK Department for International Development used some of Iran's Nuclear Program these funds to refurbish classrooms in, and provide teaching materials to Tanzanian primary schools in co-ordination with national authorities (Gray, Hansen, Recica-Kirkbride and Mills 2014, p. 6). Micro Analysis! Other countriesí punishment of the cross-border laundering of corruptionís proceeds is improve skills, also important to making misconduct less lucrative. In 2014, for example, Teodoro Obiang, the son of Equatorial Guineaís long-time leader, was forced to micro, pay $30 million to improve, settle US Government allegations that he had used money stolen from his country to analysis, buy a California mansion, a Ferrari and procter and gamble Michael Jackson memorabilia (US Justice Department 2014).

Prosecutorsí willingness to use their powers to pursue foreign corruption is having a substantial impact on misconduct. Increasing legal liability for engaging in bribery or money laundering forces firms to ensure that neither their employees nor their contractorsí employees engage in micro environment analysis, corruption. The cost of fines, reputational damage and lost business opportunities can be substantial. Wrong Hands! In 2008, Siemens AG agreed to pay $1.6 billion to the US Government and establish a $100 million anti-corruption fund at environment analysis, the World Bank Group to in the, settle charges that it paid bribes to public officials in connection with its international business (World Bank 2009). Domestic firms that show they comply with anti-corruption requirements create a competitive advantage as trusted partners for analysis global supply chains and living conditions industrial are likely to see an increase in commercial opportunities. The World Bank Group provides advisory services to help firms establish anti-corruption policies, yet more must be done to provide information to potential partners so that investments in compliance and ethical business practices become a source of competitive advantage and profit. Sharing information among countries is also critical to tracking, investigating and prosecuting misconduct. However, many countriesí laws make it difficult to provide ownership information across national jurisdictions, preventing investigators from tracing cross-border asset transfers and identifying their beneficiaries.

In addition, some still have bank secrecy laws or permit opaque corporate structures that create safe havens for the proceeds of corruption. The Stolen Asset Recovery Initiative, which is a partnership between the World Bank Group and the United Nations Office on Drugs and Crime (UNODC), is working to remove these obstacles to investigation and prosecution by proposing law and policy changes, providing expert advice on bringing cases and fostering co-operation across jurisdictions. International co-operation is also vital to reducing illicit international trade, a scourge in its own right and a source of bribes to customs officials. Human trafficking destroys peopleís wellbeing and promotes crime and instability. Trade in products resulting from illegal logging, fishing and hunting often damages the environment and economic growth. Environment Analysis! In Kenya, for example, outlawed commerce in ivory and Iran's Nuclear Essay endangered species has significantly harmed the tourism sector (UNWTO 2015). Countries can fight illegal trade and the corruption it creates by micro environment analysis making information on living conditions revolution customs payments and the value of micro environment analysis trade among them readily available. Wrong Hands! Governments can also pass laws that force companies and countries to environment analysis, prove the legitimacy of their products now that technology enables the easy creation of a chain of custody for goods through the Iran's Nuclear Program, use of microchips and satellite tracking. Enforcing restrictions that make illegally sourced products unsellable eliminates the incentive to bribe officials. Harmonising cross-border trade rules related to customs, taxation and other fiscal matters can also reduce the economic benefit of a variety of corrupt activities.

For example, when regional trade partners impose similar duties on goods such as tobacco and gasoline, smuggling becomes less profitable, reducing bribery. When governments empower companies to extract their countriesí natural resources, some of these corporations exploit differences in environment analysis, how countries tax corporate profits to reduce their tax burden through practices such as abusive transfer pricing, which fraudulently shifts the location of profits to jurisdictions where tax rates are lower. Other large firms use their economic power to secure tax concessions and licences from weak governments. Even though these behaviours can deprive poor countries of resources critical to their development, we have little ability to stop them because our understanding of their scale and dynamics is poor. When political elites collude with firms to rig these government licences and procter and gamble products regulations to their benefit, public officials also create a business climate that favours politically influential firms, stifling competition, slowing innovation and reducing economic growth. The World Bank Group is working at multiple levels to make international trade less vulnerable to this kind of illegitimate activity. In co-operation with the United Nations (UN) and the Organisation for Economic Co-operation and Development (OECD), we are helping governments crack down on abusive transfer pricing using a toolkit that enables authorities to evaluate companiesí tax reporting, especially in the extractives sector. With the International Monetary Fund (IMF), we have established an initiative to help developing countries strengthen their tax systems, which will help make collection more efficient and policies fairer, and improve authoritiesí ability to environment, detect tax evasion.

Analysis suggests that, with balanced tax systems, many lower-income countries can increase revenues from 2% to eye of film, 4% of GDP (IMF 2011). Our support to micro analysis, countries such as Colombia and Ghana has already increased revenues and reduced tax evasion. Despite these efforts, corruption remains a serious obstacle to development. Corruption can inhibit inclusive growth and job creation, stand in the way of new mothers and infants living healthy lives and prevent the vulnerable from procter receiving the social assistance they need. Micro Environment Analysis! Government authority must be used for public good Ė not private gain Ė if we are to living in the industrial, fulfil our responsibilities as public servants and achieve our development goals. The World Bank Group is fully engaged in developing solutions that are equal to environment, this challenge. As its President, I am committed to ensuring that our own policies and practices align with fighting corruption.

The organisation is sharing the best global knowledge of what does and does not work to stop misconduct, from transparency and incentives to collective action and partnerships. We are helping countries take on corruption at Nuclear Essay, the international level so they set rules that make it easier to trace assets and micro analysis share information across jurisdictions, identify and prosecute corruption wherever it takes place, and improve skills promote fair and honest global competition. Still, the international community must do more across all of these areas. For example, we must produce comprehensive information about cross-border financial activities such as tax evasion, smuggling and trafficking in stolen goods and money laundering. Governments must evaluate the effectiveness of their anti-corruption efforts based on micro their workís impact on contributors to economic growth and development, such as the quality of public services, social safety nets and the investment climate. We must fight corruption in communities, countries and globally. I strongly support leadersí efforts to procter, take on entrenched interests that force the poor to environment analysis, pay bribes or waste public resources.

I will praise the courageous anti- corruption work of governments and their partners publicly and the World Bank Group will continue to improve basketball skills, help finance these efforts. We are committed to supporting bold actions, because the use of micro environment analysis public power for private gain is Essay International Law, morally wrong and, as the evidence shows, prevents the poor from micro reaching their full potential. There can be no doubt: tackling corruption is critical to creating a more just and living conditions industrial prosperous world. Extractive Industries Transparency Initiative (EITI). 2014. Nigeria: Recovering Missing Payments, EITI Progress Report 2014: Making Transparency Matter. Micro Environment Analysis! Norway: EITI. Available online. Government of and gamble Indonesia. 2012. PNPM Rural Impact Evaluation April 2012.

Jakarta: PNPM Support Facility. Gray, L., Hansen, K., Recica-Kirkbride, P. and micro analysis Mills, L. 2014. Few and Far: The Hard Facts on wrong hands Stolen Asset Recovery. Washington DC: The World Bank, OECD and UNODC, p. 6. Micro! International Monetary Fund Ė Fiscal Affairs Department. 2011. Revenue Mobilization in Developing Countries. International Monetary Fund, pp.

1Ė85. Available online. Joseph, M. S. 2015. MIT Technology Review (Pakistan): Pakistan takes the lead in the neighbourhood. Available online. Kaufmann, D. 2015. Corruption Matters. Finance Development. International Monetary Fund. September 2015, pp. 20Ė23.

Available online. Conditions In The Industrial! Muralidharan, K., Niehaus, P. and Sukhtankar, S. 2014. Building State Capacity: Evidence from Biometric Smartcards in India. National Bureau of Economic Research (NBER). Working Paper No. Environment Analysis! 19999, pp. Wrong Hands! 1Ė53. Available online. National Pharmaceuticals Management Unit (UNGM), Directorate for Regional Health Service Development and Strengthening. 2013. Technical Report: Baseline Study of the Status of the Supply of Medicines and Medical Supplies in Specialized Health Care Centers in the Dominican Republic.

Dominican Republic: UNGM. Olken, B. 2007. Monitoring Corruption: Evidence from a Field Experiment in Indonesia. Journal of Political Economy, 115(2), pp. 200Ė248. Procurement Watch Inc (PWI). 2009. A Study of Anti- Corruption Initiatives in the Philippinesí Construction Sector. Pasig City: PWI.

Available online. Reinikka, R. and Svensson, J. 2011. Micro! The Power of Information in Public Services: Evidence from Education in Uganda. Journal of Public Economics, (95), pp. And Gamble! 956Ė966. Rijkers, B., Freund, C. and micro analysis Nucifora, A. 2011. All in the Family: State Capture in Tunisia. Policy Research Working Paper 6810. World Bank, pp. Industrial Revolution! 1Ė46.

Available online. Sta Ines, N. Micro Environment! 2014. Geotagging in Isolated Areas, Philippines. In: S. Living Conditions In The Industrial Revolution! Lippman, ed. Procurement for Complex Situations Challenge Ė Competition Winners. Washington DC: World Bank, pp. 1Ė5. United Nations Ė Office on Drugs and environment Crime (UNODC). 2015. United Nations Convention against Corruption: Signature and Ratification Status as of 1 December 2015. Available online.

United Nations Ė World Tourism Organization (UNWTO). 2015. Towards Measuring the Economic Value of Wildlife Watching Tourism in and gamble, Africa. Spain: UNWTO. US Justice Department. 10 October 2014. Second Vice President of Equatorial Guinea Agrees to Relinquish More Than $30 Million of micro environment analysis Assets Purchased with Corruption Proceeds. Available [online] (https://www.justice.gov/opa/pr/second-vice-president- equatorial-guinea-agrees-relinquish-more-30-million- assets-purchased).

Wolfensohn, J. D. 1 October 1996. Annual Meetings Address. How To Improve Basketball! [online]. Available online. The World Bank. 2 July 2009. Siemens to pay $100m to fight corruption as part of WBG Settlement. Available [online] (https://star.worldbank.org/corruption-cases/sites/ corruption-cases/files/Siemens_World_Bank_Settlement_ WB_PR_Jul_2_2009.pdf). The World Bank, Integrity Vice Presidency. 2011. Curbing Fraud, Corruption, and Collusion in environment, the Road Sector.

Washington DC: World Bank. Available online. The World Bank. Revolution! 2012. Legal Vice Presidency Annual Report FY 2012: The Framework for micro environment analysis Accountability within the World Bank. Report No. 75111. How To Basketball! Washington DC: World Bank. Available online. The World Bank. 2015.

The World Bank Group Integrity Vice Presidency Annual Update, Fiscal Year 2015. Washington DC: World Bank. Available online. Micro! 13. Christine Lagarde: Addressing corruption Ė openly.

Traditionally, public officials have been somewhat nervous about discussing corruption openly. Over the past several years, however, I have been struck by the extent to living conditions, which world leaders are now willing to micro analysis, talk candidly about this problem. It is not just that the economic costs have become self-evident. It is also because there is an increasing demand for Iran's Nuclear Program Essay change. Micro Analysis! In a recent global survey, corruption was regarded as the Ďtopic most frequently discussed by the publicí, ahead of poverty and unemployment (survey cited by Klitgaard 2015, p. 15). Given that both poverty and unemployment can be symptoms of chronic corruption, my view is that the priority given to this problem by eye of the public is micro analysis, entirely justified.

In this essay, I would like to share the IMFís perspective on the economic impact of corruption and our experience in helping countries design and implement strategies to address it. I recognise that there are many possible definitions of corruption, both broad and narrow. For the purposes of this essay, which is how to, focused on the public sector, corruption includes any abuse of public office Ė whether it arises from financial incentives or political interference. I would like to micro environment, make three main points. First, while the direct economic costs of corruption are well known, the indirect costs may be even more substantial and debilitating, leading to low growth and greater income inequality. Essay About Law! Corruption also has a broader corrosive impact on society. It undermines trust in government and erodes the ethical standards of environment analysis private citizens. Second, although corruption is an extraordinarily complex phenomenon, I do not accept the proposition Ė or the improve, myth Ė that it is primarily a Ďculturalí problem that will always take generations to address.

There are examples of countries that have managed to make significant progress in addressing it in a relatively short time. Third, experience demonstrates that a holistic, multi- faceted approach is needed Ė one that establishes appropriate incentives and the rule of law, promotes transparency and introduces economic reforms that reduce opportunities for illicit behaviour. Perhaps the most important ingredient for a successful anti-corruption approach is the development of strong institutions, centred on a professional civil service that is sufficiently independent from both private influence and political interference. Environment Analysis! 13.1 The economic and social costs. Corruption afflicts countries at all stages of development. Indeed, some developing countries score better on corruption indices than many advanced countries. While there are no recent studies that quantify the overall global scale of corruption, a sense of how big a problem it is can be gauged from an estimate of the wrong hands, amount paid in bribes every year. A recently updated estimate points to $1.5 trillion to micro, $2 trillion (or around 2% of global gross domestic product [GDP]) in bribes paid annually in wrong hands, both developing and developed countries. 23 Given that bribes are just a subset of all of the possible forms of environment analysis corruption, the overall cost of Program Essay corruption Ė in micro environment, terms both of tangible losses and of lost opportunities Ė is wrong hands, a very high amount.

The direct economic costs of corruption are easily recognised by the general public. Two very clear examples are bribes given in order to evade taxes or to bypass public tender procurement. The first example results in environment, a direct loss of public revenues; the second may result in both higher public expenditure and lower-quality public investment. Corruption has a pernicious effect on the economy. Pervasive corruption makes it harder to improve skills, conduct sound fiscal policy. For example, in data covering a range of countries, we find that low tax compliance is positively associated with corruption. By delegitimising the tax system and its administration, corruption increases tax evasion: if the granting of a tax exemption is environment, perceived to be the product of a bribe, it is not surprising that the public are far less willing to comply with the tax laws. 24. Corruption also undermines certain types of public expenditure to the detriment of economic performance. For example, it is associated with lower outlays on education and skewed public investment, driven by the capacity to generate Ďcommissionsí rather than by economic justification (Mauro 1998). 25 The distortion in public investment spending is particularly harmful given the importance of promoting efficient public investment as a means of eye of reducing infrastructure gaps and promoting growth.

The indirect economic costs of corruption may be even more consequential. 26 Clearly, causation is difficult to establish and, in quantitative analysis, a significant effect of corruption on growth has not been found (Svensson 2005). Micro Environment Analysis! Nevertheless, in how to, comparative studies of national data, corruption is associated with a number of key indicators. Countries with low per capita income tend to have higher corruption and countries with higher corruption tend to have lower growth. Studies have identified different ways in which corruption could affect growth. First, corruption tends to impede both foreign and micro analysis domestic investment. The higher costs associated with corruption are a form of tax on investment that, in improve, turn, translates into less investment in business research and development and product innovation.

Moreover, by creating uncertainty as to how the regulatory framework will be applied, it increases the Ďcountry riskí associated with a particular investment project. 27 More generally, corruption generates an unfavourable business climate in which the creation of new enterprises is stifled, reducing the economyís dynamism. 28. Second, corruption undercuts savings. The illegal use of public funds to acquire assets abroad shrinks the micro environment, economyís pool of savings that could otherwise be used for investment. Finally, corruption can perpetuate inefficiency. Wrong Hands! Because an over-regulated economy provides opportunities for regulators to demand bribes, corruption creates a strong incentive to delay economic liberalisation and innovation.

The impact of environment corruption on social outcomes is also consequential. Social spending on education and health is typically lower in corrupt systems. This, in turn, leads to higher child and infant mortality rates, lower birth-weights, less access to eye of the beholder film, education and higher school dropout rates (Gupta, Davoodi and Tiongson 2002). These outcomes disproportionately affect the poor, since they rely more heavily on micro environment government services, which become more costly due to and gamble products, corruption. Moreover, corruption reduces the income-earning potential of the poor as they are less well-positioned to take advantage of it. For all these reasons, corruption exacerbates income inequality and poverty (Gupta, Davoodi and Alonso-Terme 2002). Corruption also breeds public distrust in micro environment, government. It undermines the stateís capacity to raise revenue and to perform its functions as a supplier of public goods and services, regulator of markets and agent for societyís redistributive goals. Where powerful business elites collude to control public institutions, corruption results in state capture and the Ďthe privatisation of public policyí. The fallouts are all too clear: higher inequality in political influence, deterioration of public values and, ultimately, a diminution in the overall quality of life.

These non-economic costs create a vicious cycle of underperformance in in the industrial revolution, the public sector that is harmful to the economy in the long term. Analysis! The moral fabric of and gamble products society is also put at risk. It is not just that bribery becomes part of micro oneís everyday life. In a society where success is more likely to depend on and gamble products who you know rather than on personal merit, the incentives for young people to pursue higher education are undermined. 13.2 Strategies for addressing corruption.

Given the potential impact of micro environment analysis corruption on macroeconomic stability and sustainable economic growth, the IMF has been actively engaged in helping our members design and implement anti-corruption strategies. Wrong Hands! In 1997, the Fund adopted a policy on governance that provides guidance on the nature of its involvement in circumstances where issues of governance, including corruption, are judged to micro environment, have a significant macroeconomic impact. Since that time, we have gained considerable experience in Nuclear Program, helping members design and implement anti-corruption strategies. This is particularly important in the context of economic crises, where effective anti-corruption measures are critical to restore confidence. In some cases, the problem has been so severe that the Fund had no choice but to withhold support until a credible reform strategy was in place. Clearly, any anti-corruption strategy must be tailored to the circumstances of the particular country. Yet we have found that success requires the existence of a number of mutually supporting features, which are briefly summarised here. 13.3 Creating the right incentives. As has been noted by one expert in this area, ďCorruption is an economic crime, not a crime of passion. Analysis! Givers and takers of living industrial revolution bribes respond to incentives and punishmentsĒ (Klitgaard 2015, p. 37). A number of micro analysis instruments Ė broadly characterised as disciplinary in nature (sticks) Ė can enhance individual accountability.

Other instruments provide positive reinforcement (carrots). How To! The Fundís experience is that an effective anti-corruption approach needs both positive and analysis deterrent measures. How To Skills! Strengthening the micro environment analysis, rule of law is critical to increasing individual accountability. The Fund has taken an active role Ė including through its conditionality Ė to strengthen legal frameworks that are designed to increase such accountability. For example, Ukraineís current Fund-supported programme provides for the enhancement of how to improve skills legislation in micro environment, a number of areas, including, in particular, the law on corruption. However, unless legislation is effectively enforced, it will not be credible in deterring corruption. Without effective law enforcement institutions Ė the International, police and other investigatory services, the micro environment analysis, public prosecutorís office and, ultimately, the courts Ė even the most robust legal framework will be ineffective. So, the greatest challenge arises when corruption has permeated society to the point that these institutions themselves have become compromised. In these cases, it may be necessary to create specialised Ďbridgingí institutions in the hope that they can more effectively fight corruption, including in eye of, the traditional law enforcement institutions, while broader institutional reform is implemented. These Ďbridgingí institutions include independent anti-corruption commissions and specialised anti-corruption courts such as those currently being established in micro environment, Ukraine and the earlier ones in Indonesia (IMF 2015b; IMF 2004).

In this context, the Fund has found that the establishment of Anti-Money Laundering Frameworks is central to the fight against corruption. Living! Requiring banks to analysis, report on suspicious transactions provides a very effective means of deterring criminal activities. The fact that these laws generally require even closer scrutiny of transactions conducted by Ďpolitically exposed personsí (PEP) makes them particularly relevant to an anti-corruption strategy. Beyond the enforcement measures discussed above, an about effective anti-corruption policy must also rely on transparency. Transparency shines a spotlight on government decisions and transactions, enabling citizens to monitor the actions of micro environment their governments which, in turn, deters corrupt behaviour. Publicising instances of corruption and the efforts taken to wrong hands, address them also serves as a disincentive to engage in environment, corrupt activities and shores up public trust in government. For these reasons, the Fund has been actively engaged in promoting greater transparency in the overall economic and regulatory environment.

We have developed standards and eye of the beholder codes of best practices in areas such as data dissemination, fiscal transparency and monetary and financial policies (IMF 1997). 29 Promoting transparency in the extractive industries is another area that the Fund has actively pursued in its technical assistance work. Under the aegis of the Extractive Industry Transparency Initiative (EITI), a template is now available for reporting and monitoring government revenues from natural resources. Transparency can only micro, go so far. It needs accountability for it to become a powerful deterrent against corruption. Basketball Skills! It is critical that public officials and institutions be assigned with specific mandates and tasks upon micro analysis, which they are expected to deliver. Moreover, oversight mechanisms are needed to ensure that officials and institutions are delivering as expected. This is why the Fund has actively supported its members in strengthening those institutions that exercise oversight powers in products, the management of public funds and in enhancing the financial accountability of state-owned enterprises. It has also provided technical assistance to help members monitor the use of public resources and consolidate extra-budgetary funds into the budget. Even well-meaning public officials will be tempted by corruption if they cannot earn a living wage.

Research shows a correlation between increases in wages and improvements in a countryís ranking on the Corruption Perceptions Index (CPI) (Van Rijckeghem and Weder 2002). This is micro environment analysis, why Fund- supported programmes have sometimes included increases in public salaries as part of an anti-corruption approach (IMF 2006). That said, there are two critical considerations. First, the remuneration of the public sector needs to be transparent and meritocratic; otherwise, it will be perceived as merely an how to basketball instrument of political patronage. Second, studies show that an increase in remuneration will have little effect unless accompanied by micro environment analysis clear signals that public officials will lose their jobs if they are caught engaging in corrupt acts. Products! 13.4 Economic liberalisation and effective regulation.

As I have indicated, one of the environment analysis, costs of corruption is eye of film, that regulators seeking bribes through approval processes have an incentive to delay the type of economic liberalisation that fosters sustainable growth. Wherever discretion is granted to an official regarding the approval of an economic activity, there is environment analysis, a risk that this discretion will be abused. Nuclear! Appropriately designed liberalisation can therefore be a powerful anti-corruption instrument. As part of its core mandate, the Fund has been actively engaged in environment, encouraging liberalisation of trade, price and financial systems. We have also advocated free and fair market-entry regulations, as well as good statistics and transparency. Importantly, where liberalisation involves privatisation, it is conditions industrial revolution, critical that safeguards Ė such as adequate and transparent procedures Ė are in place so that the sale of assets is not compromised by corruption. Of course, experience demonstrates that regulation in a market economy is essential for both sustained growth and financial stability. The challenge, however, is to micro environment, design regulatory frameworks that balance the benefits of regulation while minimising opportunities for abuse of discretion.

30 For this reason, in its core areas of wrong hands expertise, the Fund has promoted the adoption of rules, procedures and micro analysis criteria that are as targeted, clear, simple and transparent as possible. These areas include public expenditure management, tax policy and administration, banking and foreign exchange systems, and data management (IMF 1997). 13.5 The role of the private sector. When people complain about corruption, they sometimes forget Ė perhaps conveniently Ė that for every bribe taken by a public official, one is given by a member of the private sector. Wrong Hands! Clearly then, addressing the behaviour of the private sector needs to be a key component of any effective anti- corruption strategy. How can this be done? In some cases, this means using enforcement measures. For example, in those countries where bribery is a common way of facilitating foreign investment, it is critical that the country of the foreign investor enforces laws that prohibit foreign corrupt practices. The Organisation for Economic Co-operation and Development (OECD) Convention on micro analysis Combating Bribery of about International Law Foreign Public Officials in International Business Transactions can be invoked in this effort (OECD 1997). However, experience also shows that the private sector can become effective partners in combating corruption. It is sometimes said that business might benefit from corruption by virtue of the fact that it can Ďgrease the wheelsí of a rigid and micro inefficient bureaucracy.

I disagree with that proposition. Based on my own experience, investors actually seek out countries that can give them the assurance that, once an investment is wrong hands, made, they will not be blackmailed into providing bribes. Because corruption creates an enormous amount of unpredictability for businesses, anti-corruption strategies can be designed to micro, solicit their support. I find Indonesiaís experience of implementing that partnership particularly illuminating. Conditions In The Revolution! At a recent seminar hosted by the IMF on the topic, Sri Mulyani Indrawati, Indonesiaís former Minister of Finance (and currently Chief of Operations at the World Bank), described how she successfully partnered with businesses to provide a streamlined customs approval process in exchange for micro analysis their commitment not to offer any bribes to officials Ė Ďnew rules of the gameí. 31.

The Ďnew rules of the gameí concept has underpinned several technical assistance activities by the Fund and the World Bank. In reforming tax agencies in Bolivia, Bulgaria, Indonesia, Myanmar, Peru, Poland and Senegal, Large or Medium Taxpayersí Offices (LTOs and MTOs) were established to living revolution, deal with a select group of taxpayers under streamlined conditions. Beyond the business community, civil society also has a role to play. Micro Environment Analysis! Through the use of social media, civil society can become a powerful force in Nuclear Program, combating corruption. In addition to being a very effective means of monitoring government activities, social media can also greatly enhance the credibility of an anti-corruption campaign by linking new institutions that have a specific mandate in this area. 32. 13.6 Building values and institutions. When dealing with corruption, a robust framework of incentives and a well-calibrated economic liberalisation cannot be substitutes for strong values and effective institutions. Of course, developing values at a personal and institutional level may seem beyond the control of any government. It is clearly not something that can be legislated. Yet unless public officials take pride in their work Ė and their independence from both political and private influence Ė all other efforts will fail.

Building values among public officials requires sustained public education. Formal training can help but, ultimately, values are most effectively instilled through the analysis, education framework, societal pressure and Ė as I will discuss further below Ė the example of leaders. The key objective is to develop a cadre of public officials who are Ė and are perceived to be Ė independent from both private influence and political interference. This is the single most important feature of a strong institution. Indeed, it has been noted that one way to assess the strength of an institution is to Essay about International, assess the micro environment, extent to which key employees are replaced at the time of and gamble elections. There are other factors that lend support to environment analysis, effective operation, some of which Ė such as rules that establish transparency and clear accountability Ė have already been mentioned.

An area in industrial revolution, which the Fund has been particularly active is the establishment of legislative and institutional frameworks that strengthen the independence, integrity and governance of central banks, including through the Fundís Ďsafeguards assessmentsí. A recent example has been work in environment analysis, Tunisia in support of the Central Bank, which strengthened its independence, internal control mechanisms and powers. Of course, enhancing the overall technical competence of officials who work in these institutions is also critical. For this reason, the Fund has invested considerable resources in capacity-building in a broad range of Iran's Program areas, from environment public finance management to the strengthening of the financial intelligence units, that are responsible for applying anti- money laundering laws. Wrong Hands! Developing professional institutions that do not become excessively politicised is critical. Yet the irony is that in circumstances where institutions have been completely compromised by corruption, active and sustained political will is environment, essential.

Powerful vested interests can only be effectively challenged when a countryís top leadership sends a clear signal that they are committed to do so. In some cases, this may require wholesale dismissals within an agency that has a reputation for corrupt practices. Prosecuting the powerful Ďbig fishí Ė which is necessary in order to send a clear signal of commitment and Iran's Program change Ė can only be achieved if a countryís leaders visibly support the process. Moreover, political leaders play a unique role in setting an example of professional integrity. Lee Kuan Yew is a leader who was very effective in both signalling a zero- tolerance policy towards corruption and environment analysis building competent institutions at a time when corruption was pervasive in Singapore. Although active and sustained political leadership is critical to Nuclear Program, the success of any anti-corruption campaign, it is important that reforms in this area are not hijacked to implement a political agenda. One way of assessing whether anti-corruption efforts are credible is to note whether enforcement is limited to micro environment, the prosecution of political rivals, or instead also extends to the governmentís political supporters. And Gamble Products! In addition, care should be taken to micro, ensure that an procter and gamble anti- corruption campaign does not create such fear that public officials are reluctant to perform their duties.

For example, in circumstances where state-owned banks have extended a loan to a company that has become insolvent, it is often in the interest of the bank, the debtor and environment the economy more generally to restructure the loan (which might include principal write-downs) in Law, a manner that enables the company to return to viability. Yet the micro analysis, Fundís experience has been that, in some countries, the managers of state-owned banks are simply afraid to engage in such negotiations. They fear that, if they agree to any debt write-down, they will be prosecuted under the countryís corruption law for having wasted state assets Ė even though a restructuring might actually enhance the value of the bankís claim relative to the alternative, the liquidation of the company. Finally, although regulatory reform can promote simplicity and automaticity, there are certain functions, such as bank supervision, where discretion will always be essential. For these reasons, regulatory reform cannot be a substitute for Nuclear Program the development of effective institutions.

As the head of an intergovernmental organisation, I recognise that there may be considerable sensitivity about the IMF shining a spotlight on environment analysis corruption. At the same time, the alternative Ė turning a blind eye to the beholder, the problem Ė is not a viable option. As is recognised under its existing policies, it is not tenable for the IMF to assess a memberís economic prospects exclusively through the lens of monetary, fiscal or financial sector policies, when the problem of corruption is endemic and has a major impact on economic performance. In such cases, the Fund will continue to engage constructively with its members in designing and implementing anti-corruption strategies, drawing upon its cross-country experience, while partnering with other international organisations that have proven expertise in this area. Environment Analysis! Gupta, S., Davoodi, H. and Alonso-Terme, R. 2002. Does Corruption Affect Income Inequality and living conditions in the revolution Poverty?

Economics of Governance, (3), pp. 23Ė45. Available online. Gupta, S., Davoodi, H. and Tiongson, E. Environment! 2002. Corruption and the Provision of Health Care and Education Services. Wrong Hands! In: G. T. Abed and S. Gupta, eds. Governance, Corruption Economic Performance. Analysis! Washington DC: IMF, pp. 245Ė 279. Available online. IMF.

2 July 1997. The Role of the Fund in Governance Issues Ė Guidance Note. News Brief, No. 97/15. Washington DC: IMF. Available online. IMF. 2004. How To Basketball! Legal, Judicial and Governance Reforms Indonesia.

Indonesia: Selected Issues, IMF Country Report No. 04/189. Washington DC: IMF. Available online. Micro Environment Analysis! IMF. 2006. Islamic Republic of Mauritania: 2006 Article IV Consultation Ė Staff Report. Washington DC: IMF.

Available online. IMF. 2015a. Procter And Gamble! Current Challenges in Revenue Mobilization. Washington DC: IMF. Micro Analysis! IMF. 12 March 2015b. Procter! Ukraine Ė Request for micro analysis Extended Arrangement. IMF Country Report No. 15/69. Washington DC: IMF.

Available online. IMF. 2015c. Republic of Mozambique Ė Fiscal Transparency Evaluation. Country Report No. 15/32. Washington DC: IMF. Available online. Kaufmann, D. 2005.

Myths and film Realities of Governance and Corruption. Washington DC: World Bank, pp. 81Ė98. Available online. Klitgaard, R. 2015. Addressing Corruption Together. Paris: OECD. Available online.

Mauro, P. 1998. Corruption and micro environment analysis the Composition of Government Expenditure. Basketball! Journal of Public Economics, (69), pp. 263Ė279. Available online. OECD. 1997.

Convention on Combating Bribery of Foreign Public Officials in International Business Transactions. [online]. Paris: OECD Publishing. Available online. Svensson, J. 2005. Eight Questions about Corruption. Journal of micro analysis Economic Perspectives, 19(3), pp. 19Ė42. Available online. Van Rijckeghem, C. and Weder, B. 2002. Bureaucratic Corruption and the Rate of Temptation: Do Wages in the Civil Service Affect Corruption and by How Much? In: G. T. Abed and S. About! Gupta, eds.

Governance, Corruption Economic Performance. Washington DC: IMF, pp. 59Ė88. Micro! Available online. 14. Angel Gurria: How to battle 21st-century corruption. Over the last two decades, we have made great progress in taking the fight against corruption to the highest global and political levels. Many governments have strengthened their anti-corruption regulations, enforcement capacity and wider governance. Several high-profile corruption cases have seen justice served. The international community has increased its support for anti-corruption programmes around the world. And today there are various multilateral anti-corruption conventions in improve, place at the global and regional levels, together with numerous non-legally binding international and regional initiatives.

The OECD, working closely with its partners, has been prominent in this fight: setting standards across a range of areas from foreign bribery to public sector integrity, as well as on related issues such as tax evasion and environment bid rigging. Procter And Gamble! And these initiatives have made a difference. Yet despite this progress, weíre still not winning the bigger battle against corruption. Recent scandals involving national leaders and major corporations, the ongoing investigations into the sports sector, and micro environment the growing threat of Program terrorism and its links to corruption, also remind us that we need to do more, much more. At the OECD, we believe that corruptionís harmful effects on growth, equality and trust are too big to ignore, and make tackling corruption not only micro environment analysis, a moral imperative but also an economic, social and political necessity. Corruption allows for the financing of wars; it helps to smuggle people, guns and drugs; it channels public and private funds into illicit activities; and it undermines collective action against climate change and procter poverty. Furthermore, because of increased global interconnectedness, the mechanisms and vehicles of corruption are becoming more sophisticated and difficult to micro environment, trace. In this essay, I argue that, to deal with corruption and the devastation it causes, the international community must build coherent systems that focus on all stages of the anti-corruption process from prevention to detection and enforcement and, at the same time, ensure effective implementation by both governments and corporations. And we must boost global collaboration by fully engaging all countries Ė in the developed and the developing world Ė in the fight against corruption. 14.1 Significant progress has been made on tackling transnational bribery.

Not so long ago, transnational bribery was considered a regular part of business and bribes were treated as a tax-deductible expense. In 1999, the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions entered into force. The Convention made it illegal for citizens and basketball businesses of signatory countries to bribe foreign public officials while doing business abroad and our work continues to ensure it is fully effective (OECD 1997). As such, the OECD Working Group on Bribery has established a rigorous monitoring and evaluation system to ensure that governments stick to environment, their commitments (OECD 2015a). The private sector and civil society play an integral role in the groupís activities, providing input to regular consultations and the on-site visits that form part of a countryís evaluation. The Convention has helped governments to eye of the beholder, push the fight against bribery up the agenda.

Many of the 41 countries that make up the OECD Working Group on micro analysis Bribery (which comprises all OECD countries and seven non-OECD countries) have made radical changes to their laws and institutions to comply with the Convention. One of the most recent and eye of the beholder film successful examples is the UK Bribery Act 2010, which entered into force in micro environment analysis, 2011. Between 1999 and procter products 2014, 361 individuals and 126 companies were sanctioned for foreign bribery in 17 countries (OECD 2014). At least $5.4 billion was imposed in combined monetary sanctions and 95 people put behind bars (OECD 2014). The 2014 OECD Foreign Bribery Report showed that, among the environment analysis, 427 foreign bribery cases concluded, almost two- thirds of cases occurred in just four sectors: extractive (19%); construction (15%); transportation and storage (15%); and information and communication (10%).

In the majority of cases, bribes were paid to skills, obtain public procurement contracts and, in around half of cases, management or CEOs were involved (OECD 2014). As of December 2014, there were 393 ongoing investigations into alleged acts of foreign bribery in 25 of the micro environment analysis, countries party to the Convention and, even as I write, new cases are being brought to procter and gamble products, light (OECD 2014). The OECD has also developed guidelines for multinational enterprises, which are addressed by governments to enterprises operating in, or from, adhering countries. These provide non-binding principles and standards for responsible business conduct in a global context. Micro Analysis! Our National Contact Points (NCPs) assist stakeholders, including businesses, to take appropriate measures to eye of, implement the micro environment analysis, guidelines and provide a mediation and conciliation platform when difficulties arise (OECD 2011). For example, two non-governmental organisations (NGOs) in Cameroon recently brought a case to the NCP in in the, the United States, alleging that a company had not observed the guidelines on combating bribery. The US NCP offered mediation to help the parties involved achieve a mutually agreeable resolution. Environment Analysis! In June 2015, the eye of the beholder film, company agreed to micro, a request from the NGOs to investigate past cases of corruption and take action against any acts of corruption (US Department of State 2015). How To Basketball Skills! Of course, the best way to combat corruption is to prevent it from happening altogether. The OECD has developed specific tools to help drive this shift in behaviour, such as the OECD (2015b) guidance for analysis managing responsible supply chains in the mineral industry across conflict or high- risk areas. This provides, among other things, measures to mitigate the risk of bribery by companies and recommends indicators for measuring improvement.

In response, major industry associations have developed initiatives to implement these recommendations, with a specific focus on the gold, tin, tungsten and tantalum sectors. As a result, industry audit programmes designed to implement the due-diligence guidance now cover 90% of the refined gold, 95% of the smelted tantalum and Iran's Nuclear Essay 75Ė85% of the micro environment analysis, smelted tin produced every year (OECD 2015c). The Governments of Burundi, the Democratic Republic of the Congo and Rwanda have all integrated these initiatives into their legal systems (OECD 2015c). In addition, the OECD adopted the 2010 Good Practice Guidance on Internal Controls, Ethics and skills Compliance. This is the first and only intergovernmental guidance for micro the private sector on wrong hands how to prevent and detect foreign bribery through effective internal control, ethics and compliance programmes (OECD 2010a). It is complemented by the G20/ OECD (2015) Corporate Governance principles, which have just been reviewed and updated. 14.2 Improvements to national integrity systems. The OECDís progress on tackling transnational bribery has been matched by extensive work on wider integrity systems at a national level. Analysis! These include codes of conduct, effective competition, business integrity, and measures to secure greater value for money in public spending. For example, the OECD has been examining the impact of bid rigging, which raises prices, reduces quality and restricts supply in the government procurement process and is often combined with bribery of public officials or unlawful kickbacks.

Three years ago, we adopted a recommendation designed to help governments eliminate this type of corruption from their procurement processes and boost competition, forming the basis for improve basketball skills numerous sets of national guidelines and advocacy materials (OECD 2012). For example, based on OECD good practices, the Colombian Competition Authority is developing an micro analysis electronic screening programme to detect bid rigging by industrial revolution identifying high-risk tenders (OECD Competition Committee 2014). The OECD has also conducted several country-specific projects in co-operation with national competition authorities to reduce bid rigging and increase transparency, starting with the environment, Mexican Social Security Institute Ė which secured cost savings of around $700 million per annum and conditions in the industrial revolution dramatically decreased its risks of corruption (IMCO 2012). As the environment analysis, recent FIFA corruption scandal shows, government agencies such as tax authorities are essential players in the fight to deter, detect and disrupt national and global corruption. That is why the OECD has supported work to strengthen the reach of procter and gamble tax administrations in this area, including our 2010 recommendation to improve information sharing and collaboration across government agencies to combat corruption, tax evasion and micro other serious economic crimes (OECD 2010b). This led to the establishment of the Oslo Dialogue, a global forum to develop and promote a whole-of-government approach to tackling tax crimes and other serious financial crimes and is supported by the capacity-building programmes delivered through the OECDís International Academy for Tax Crime Investigation (OECD 2015d). In addition, weíre working with our members to target projects and industries that have traditionally been most at risk of corruption Ė issuing recommendations and guidance related to about Law, ethics, managing conflicts of interest and increasing transparency in lobbying, and very importantly, public procurement (OECD 2015e).[^33] Building on this, weíre successfully helping governments to pre-emptively identify and limit the risks of corruption and mismanagement in major infrastructure projects Ė as we did with the Milan Expo 2015 and the construction of Mexico Cityís new airport.

14.3 Progress in micro environment analysis, extending international collaboration. Our effectiveness in curbing corruption depends on our ability to join forces and co-ordinate actions globally. As a result, we have been raising awareness of all the aforementioned initiatives in other international circles, and we are working to integrate emerging economies and developing countries in our work. [^33]These include the 1998 Ethics Recommendation, the 2003 Recommendation on Guidelines for Managing Conflict of Interest, the 2010 Recommendation on Transparency and Integrity in Lobbying and the beholder the recently updated Recommendation on Public Procurement. In particular, the OECD has actively supported the G20 to make the top standards in micro environment analysis, the fight against corruption count on a global scale. Based on OECD work and standards, the G20 has made a number of commitments and adopted principles and guidance on topics such as foreign bribery and solicitation, public procurement, asset disclosure, whistle-blower protection and private sector transparency and integrity (OECD/G20 2015). We have also made progress in our dialogue with China on anti-corruption and the promotion of responsible business conduct, which is particularly timely as they take over the presidency of the Iran's Nuclear, G20 in 2016. Other emerging economies, in particular India, are also showing increasing signs of interest in the standards developed by our organisation. Most importantly, we are increasing our co-operation with developing and transition economies. We have regional anti-corruption programmes across Africa, the Asia-Pacific region, Eastern Europe and Central Asia, the Middle East and micro environment analysis North Africa, and Latin America (OECD 2015f).

In addition, working with the Open Government Partnership (OGP), we are helping developing and transition economies to implement and monitor the OGP standards. 14.4 There is still a long road ahead. Living! So what next? At the environment analysis, OECD, we believe we need to focus on four major areas in the future. a) Corruption is every countryís problem. Every major economy must be active against the beholder, corruption. It is still the environment analysis, case that 24 out of the 41 parties to the OECD Anti-Bribery Convention have yet to issue a single sanction (OECD 2014). Everyone needs to step to the fore and contribute their share in tackling international corruption. A more even implementation of the procter products, Convention will also promote a more level global playing field. And while the 41 countries make up approximately 66% of world exports, a number of significant economies have yet to join, including China, India and Indonesia. G20 leaders support their accession to the Convention and, together, we must make it happen in the near future. As part of this, the OECD can and should play a bigger role in helping to strengthen anti-corruption practices across the world by integrating partner countries into micro environment its various initiatives.

The progress we have made on tax transparency shows what can be achieved when we engage developing countries on an equal footing. Conditions Industrial! Today there are 129 jurisdictions committed to micro analysis, implementing the procter and gamble products, international standard for exchange of tax information on request (OECD 2016). The new global common reporting standard on tax transparency agreed in 2014, which will be implemented by more than 95 jurisdictions by micro analysis 2018, will ensure the automatic transmission of information about financial accounts held offshore by taxpayers (OECD 2016). It is a major step forward not only for tax fairness, but also for making available additional information that is crucial in tracking corruption. I firmly believe the OECD can replicate this successful model in the fight against corruption. b) Implementation, implementation, implementation.

As we have seen, many of the standards are in place. We must now focus on effective implementation. This means law enforcement authorities need to be sufficiently independent and equipped with the necessary financial and human resources to do the job. Professionals such as lawyers, accountants and auditors need to be much more aware of the risks they face when advising in Iran's Nuclear, business transactions, especially at the international level. Ratings agencies should include corruption risks in their analysis of companies.

Corruption case settlements should be made public and the protection of whistle-blowers reinforced. We also need to make an effort to analysis, embed integrity within the management of both public and private organisations, including in products, their general management, human resources, internal control and audit, and external audit systems. This would also improve the monitoring of micro environment progress and the effectiveness and coherence of integrity policies and practices. Further engagement with the private sector is eye of the beholder, imperative. Our work clearly shows the importance of company self- reporting in detecting corruption. However, self-reporting is often not acknowledged or incentivised.

We intend to undertake work to ensure good compliance is rewarded and self-reporting actively promoted, as well as to find innovative ways to protect companies from undue solicitation. Finally, effective implementation will depend on how we are able to address corruption in organisations where corruption often occurs Ė such as state-owned enterprises, public/private partnerships and local governments Ė and sectors that need special attention, such as customs, health, education and law enforcement. As our Foreign Bribery Report (2014) shows, public procurement is micro environment analysis, a high-risk area that needs special attention. Iran's Nuclear Essay! c) Integrating and widening the integrity agenda. The effectiveness of our various tools and initiatives will also depend on how we are able to link them up, build synergies, provide consistency in our approaches and support co-ordination between institutions responsible for enhancing integrity and fighting corruption. Such connections also need to be built by governments and the different stakeholders at the national level, strengthening the links between initiatives on foreign bribery and public sector integrity with those on tax evasion, bid rigging, money laundering and micro analysis illicit financial flows. How To Improve! The OECD is environment analysis, uniquely placed to assist countries in this respect. Weíre ready to work on the necessary training and policy advice, as well as offering our expertise to specific situations, when required Ė as our successful work on large infrastructure projects with Italy and Mexico shows. Beyond institutional solutions, we need to balance a rules-based compliance approach with greater attention to the political economy of living in the industrial revolution corruption and to the values of public officials. This will require taking better account of the existence of vested interests when shaping policies by promoting transparency and integrity in political finance, elections and lobbying at various levels of government. Preventing public officials or policies from being swayed by powerful and narrow vested interests is crucial, if we are to strengthen trust in our governments. d) The relationship between corruption and other global issues.

Corruption is at the heart of many of the biggest issues the world now faces. As we know, the forced displacement of people due to conflict, persecution, violence and human rights violations is on the rise. The current refugee crisis has triggered a global discussion about environment migration and refugees. Corruption plays a significant role in this crisis in the wake of inadequate government services. It is an aggravating factor as it facilitates people smuggling by organised criminals. Furthermore, recent tragic events have emphasised the need for all international organisations to play a part in the fight against terrorism. The relationship between corruption and terrorism has long been recognised. Eye Of The Beholder Film! Evidence shows that corruption contributes to the financing of terrorism and creates inequalities that disenfranchise communities and promote the development and growth of terrorist groups. This phenomenon is facilitated by the growing complexity of corruption in micro environment analysis, commodity trading and illicit trade, through crude oil swaps, trade mispricing and stolen resource trading.

The OECD is looking to further explore these issues in order to best equip countries to Nuclear Essay, fight these corrosive and dangerous practices. We also know that corruption undermines the fight against climate change. For example, there is environment analysis, ample evidence that corruption acts as a major facilitator of the estimated (up to) $100 billion illegal logging industry (UNEP, Interpol 2012). The availability of large amounts of funding in the fight against climate change may also favour corrupt practices. But overall, this is an area that remains relatively unexplored. The OECD is well placed to undertake work in this area in the light of its expertise in environmental issues, trade (including analysis of illicit trade) and fighting corruption.

In 2015, we saw the emergence of major bribery scandals in sports. Apart from its economic importance, sport plays a major role in holding societies together and we cannot tolerate the ethical breaches that undermine its legitimacy. These scandals illustrate the limits of self-regulation. Global leadership is required in this area. The OECDís knowledge and experience in how to, lobbying, good public governance, public procurement and fighting corruption mean that the organisation is ready to play a key role on this topic. Finally, at the OECD, we are acutely aware of how important it is to environment analysis, take forward the 2030 Sustainable Development Agenda (UN 2015). About International! Addressing corruption is vital in order to successfully achieve the Sustainable Development Goals (SDGs). While corruption is explicitly mentioned only in Goal 16, it is clear that it cuts across all of the SDGs and will be a major hurdle to environment analysis, achieving them. How To! Corruption has a significant impact on poverty, inequality, hunger, education, the availability of clean water and sanitation, economic growth, industry innovation and infrastructure. It thwarts resource mobilisation and allocation and diverts resources away from sustainable development and from efforts to eradicate poverty. International organisations, including the OECD, must work together to ensure the fight against corruption is made a priority in micro environment analysis, order to achieve the SDGs.

The G20 could take a leading role in this respect. We need to establish a common vision and a global agenda. The OECD stands ready to procter products, play its part and work hard to win the battle against the dark side of our economies by designing, promoting and environment implementing better anti- corruption policies for better lives. G20/OECD. 2015. Principles of Corporate Governance. Availableonline.

Instituto Mexicano para la Competividad (IMCO). 2012. Evaluacion del Acuerdo de Trabajo IMSS-OCDE-CFC. Available online. OECD. And Gamble! 1997. Convention on micro analysis Combating Bribery of Foreign Public Officials in International Business Transactions. Paris: OECD Publishing.

Available online. OECD. 2010a. Good Practice Guidance on procter products Internal Controls, Ethics and Compliance. Available online. OECD. Analysis! 14 October 2010b. Recommendation of the eye of the beholder film, Council to Facilitate Co-operation between Tax and Other Law Enforcement Authorities to Combat Serious Crimes.

Available online. OECD. 2011. National Contact Points for the OECD Guidelines for Multinational Enterprises. Available online. OECD. 2012. Recommendation of the OECD Council on Fighting Bid Rigging in Public Procurement. Available online. OECD.

2014. OECD Foreign Bribery Report: An Analysis of the Crime of Bribery of Foreign Public Officials. Paris: OECD Publishing. OECD. 2015a. Country Reports on the Implementation of the OECD Anti-Bribery Convention.

Available online. OECD. 2015b. Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas. Available online. OECD. Micro! 2015c. Implementing the living industrial revolution, OECD Due Diligence Guidance. Available online. OECD.

2015d. Forum on Tax and Crime. Available online. OECD. Micro Environment! 2015e. Bribery and Corruption. Available online. Procter! OECD. 2015f. Regional anti-corruption programmes. Available online. OECD. Micro Environment Analysis! 2016.

Global Forum on Transparency and Exchange of Information for Tax Purposes. Available online. OECD Competition Committee. 2014. Fighting Bid Rigging in Public Procurement in Colombia. Paris: OECD Publishing. Available online.

OECD and and gamble products G20. 2015. Anti-corruption. Available online. United Nations. 2015. Transforming our world: the environment analysis, 2030 Agenda for Nuclear Program Essay Sustainable Development. Available online. UNEP, Interpol. 2012. Green Carbon, Black Trade.

Norway: UNEP, Interpol. Environment! Available online. US Department of State. 28 July 2015. US NCP Final Statement CED/RELUFA on the Specific Instance between the Center for Environment and Development (CED) with Network to Fight against International, Hunger (RELUFA) and environment analysis Herakles Farmsí affiliate SG Sustainable Oils Cameroon (SGSOC) in Cameroon. Available online.

15. Conditions Industrial Revolution! Mart Laar: The cancer of the micro analysis, modern world Ė a European perspective. Skills! Corruption is a cancer. At first, it can look small and harmless. Before you know it, it has taken over your entire body. Likewise, the losses from corruption can start small, but in the end the damage is environment analysis, enormous. The problem of corruption around the Essay International Law, world is well known. Dictators, arms smugglers and warlords rely on corruption to micro environment, fund violence against their own populations. We know too about the corruption in post-Communist countries like Russia.

Itís not just the corruption in the economy; itís the corruption of the legal and political systems that sustains it, which is Program Essay, so damaging in so many countries. Systemic, widespread corruption can also hold back countries such as Ukraine that are making genuine efforts to reform and build closer links with Europe. It undermines the inspiring campaigns and aspirations of reformers Ė as seen in Moldova, for instance Ė and saps the confidence of micro potential European partners. Nuclear Essay! In Ukraine and micro Moldova, it is no coincidence that public dissatisfaction and protest appear to be as much about corruption as they are about anything else. And the public are right: corruption siphons off much- needed investment and eye of the beholder slows the growth and progress of Eastern European economies. So I believe that we need a plan for Europe that places anti-corruption right at the heart of the process.

I know about corruption. Iíve seen it with my own eyes. You can no more eradicate it than you can abolish human greed. But that doesnít mean that there is no hope. Estonia was deeply corrupted, just as other former Communist countries were as they made the transition to independence. We were so corrupted Ė it was so ingrained Ė that we didnít even understand that it wasnít normal. It had become a way of life. So for us, progress depended on a fundamental realisation: we could only environment analysis, cut ourselves off from the old Communist heritage if we cut out the cancer of living in the revolution corruption. This was easy to micro, say, of course, but harder to implement.

European institutions stressed from the start of the integration process the importance of fighting corruption, but sometimes this seemed to us to be just warm words. To our surprise, as our economy and trade relations grew, several Western companies allegedly offered generous bribes in many common business deals. To them, corruption in Eastern Europe was normal. So, while the International Law, West finances campaigns against micro environment, corruption abroad, it would be significantly more effective if all countries also dealt with the criminal activity and the bribes originating at home. In many countries, corruption isnít actually a negative word. It is the beholder film, connected with friendship and taking care of family. People know that some officials from the government take money from business; thatís how life has always been. How do you begin to unpick that? In Estonia, we knew that if we wanted to break free, we didnít have any choice Ė we had to micro environment analysis, end corruption. Within ten years of transition, we had dramatically cut corruption Ė to the point where we were less corrupt than several European Union (EU) member states (Transparency International 1998). How did we do it?

A huge part of the answer was the European Union. We received vital encouragement from the living in the industrial, EU, including as part of the negotiations on enlargement. Most importantly, we received a very clear message right from the start that the door to the EU would be closed to micro, countries with the usual scale of post-Communist corruption. At first, it was thought that the EU was not serious. But then the Slovakian Government, under Vladimir Meciar, was ousted from negotiations on enlargement (European Commission 1997). All of a sudden, we knew that the Essay about International, fight against corruption had to be taken seriously. Transparency was important too. Environment! Clear data enables you to see very similar countries, like Latvia and Estonia, with very different levels of corruption (Transparency International 2015). So if you could cut it in one country, why not the other? With the basketball skills, help of the EU, independent non-governmental organisations (NGOs) were also created, which aided the micro, fight against corruption.

The EU shared with us, along with the other countries hoping to eye of the beholder, join, all of the best practice and legislation for tackling corruption. This allowed us to environment, take big steps forward very quickly. An important part of this was to regularly publish key officialsí income and its sources, supported by criminal punishments for corruption in the penal code. Not all the measures we took were popular Ė many people were angry about industrial revolution our efforts. But the European Ďsticks and carrotsí approach made our plans possible. We could privatise public assets, in the knowledge that they could only be sold for legal money moved through European banks that had rules against money laundering and fraud. Using money only from EU and US banks meant that we didnít have to privatise using Ďblack moneyí and corruption.

When you cut corruption out of micro banking and the wider economy, it is Iran's Nuclear, much harder for corruption to take root in politics. Helping to tackle corruption in Eastern Europe has also, of course, provided tangible benefits for people in Western Europe. It has helped open up new markets for trade and investment Ė based on a level playing field and open competition Ė therefore boosting the prosperity and security of environment all EU member states, including the big economies of the West. Many people, including leaders, have asked for the secrets of Estoniaís success in tackling corruption. Every country is different, but here are my suggestions: One Ė donít become corrupt yourself.

How can your citizens take anti-corruption programmes seriously if they suspect their government is corrupt? So you need to Nuclear Program, make it clear from the start: mistakes can be pardoned; corruption cannot. There can be no yellow cards Ė just red ones. Two Ė let the micro environment analysis, market do the job. The more radical market reforms you introduce, the less corruption you will have. Abolishing subsidies is a good start: they always go to the wrong places, making the rich richer and the poor poorer. Simplifying the tax system and eye of cutting taxes helps too Ė as does the abolition of custom tariffs, in which the environment analysis, EU plays a key role. Three Ė make government smaller. Film! This is analysis, often underestimated in the transition to a market economy. You canít move your country to the future with the old machinery.

So you need to wrong hands, break up the old structures that provide opportunities for corruption. A good way to start is to cut the government by half and double the micro, salaries of those who remain. And then cut the size again by another 20%. Your new public service must be non-partisan and independent. As you go forward, keep government lean. Itís important Ė big governments and big bureaucracies create corruption. Four Ė make everything public. Transparency is one of the most powerful allies in fighting corruption. When information on public spending, government agenciesí work and use of International governmental benefits and privileges is micro analysis, freely available, it starts to reduce corruption. Modern technology can help a lot here.

Placing government services online and making them open through e-government has been highly effective in products, Estonia. Micro Environment Analysis! It doesnít just cut the misuse of government credit cards and make sure government procurement is clean, it also cuts down on time and paper Ė and lets trees grow. Five Ė let freedom reign. Freedom takes the state official out of the daily situations and transactions where corruption can occur. If you need to have a separate government document every time a house is built or renovated, there is a chance for corruption. When decisions Ė or the procter products, speed of decisions Ė depend on the will of a state official rather than the law of the land, you will have corruption. Abolish them and you find that nothing bad happens. These conclusions are really quite simple. More freedom means less corruption, less freedom means more corruption.

Itís just the same in sport. If you take away the competition and fair play, you will lose the spirit of sport. Thatís what corruption does to all of our efforts, our dreams and analysis our desires Ė in corrupt societies, they are thwarted and the human spirit is poorer as a result. Iran's Program! We showed in Estonia that it doesnít have to be like this. Together we can change it Ė together we can do it! European Commission. 15 July 1997. Micro Analysis! Agenda 2000 Ė Commission Opinion on Slovakiaís Application for wrong hands Membership of the European Union. Brussels: European Commission.

Available online. Transparency International. 1998. Environment! Corruption Perceptions Index 1998. Available online. Transparency International. 2015. Corruption Perceptions Index 2015. Available online. 16. Iran's Essay! Jose Ugaz: Peopleís power: taking action to demand accountability.

Over the past quarter of a century, the face of corruption has changed. And so has the anti-corruption movement. In the micro environment, early 1990s, corruption was simply not talked about in the international community. In fact, facilitation payments were widely recognised in law as deductible business expenses if handed out abroad. Back then, the conditions revolution, focus of the emerging anti-corruption movement was to environment analysis, get corruption on the agenda: raising awareness of its devastating effects and about showing its disproportionate impact on the poor. It is the most vulnerable people in micro environment analysis, our societies who too often have to make the hard choice to pay bribes to Essay about Law, get the essential services they need, such as treatment for a sick grandparent or an education for their child. This focus shifted in micro analysis, the late 1990s to creating ways to Essay Law, both measure corruption and develop the environment, tools to prevent it. Launched in 1995, Transparency Internationalís (TI) Corruption Perceptions Index (CPI) put governments on the spot by publishing their scores around the world (Transparency International 2015a). By 2003, the wrong hands, United Nations Convention against Corruption (UNCAC) Ė now ratified by 178 countries Ė outlined a solid framework of anti- corruption laws (UNODC 2015).

This came six years after the OECD Convention Against Foreign Bribery and seven years after the ground-breaking Inter-American Convention against analysis, Corruption (OECD 1997; International Association of conditions in the industrial Anti-Corruption Authorities 2012). The G20 has had an micro Anti-Corruption Action Plan since 2010 and the fight against corruption is now at about, the heart of the UNís Sustainable Development Goal 16, promoting peace and justice with targets for environment tackling corruption (Transparency International 2015b; UN 2015). Today many countries have solid anti-corruption legislation. But laws donít work if they are not properly enforced. Corruption remains rife. Countries get used to failing scores and billions of dollars of in the revolution illicit financial flows and money laundering provide luxury lifestyles for the corrupt. So whatís next? Pressure from the public is key. We already know that pent-up anger against corruption can provoke people action.

In Tunisia, a dictator was ousted in 2011 by hundreds of thousands of protestors. His successors are now hunting down the millions he and micro analysis his family stole. In Guatemala, months of peaceful protests in 2015 forced out both the procter products, president and the vice-president. They are now in jail facing corruption charges. Marches against corruption in Brazil, Chile and environment analysis Indonesia have also led to substantive changes to laws. This shows how much can be achieved when people react to specific events, but the wrong hands, rejection of micro corruption needs to become more sustained. This essay explores the new tools that citizens can, and should, make use of to fight corruption both collectively and as individuals. Essay About International Law! It discusses how communities can take action on the everyday issues of analysis corruption that affect their lives and the beholder the major difference individuals can make when they say no to corruption. It also looks at how we can and should act together against the phenomenon of grand corruption, something that our ever- more connected world is now making possible.

At TI, we define grand corruption as the abuse of high- level power that benefits the few at the expense of the many and causes serious and widespread harm to analysis, individuals and society alike. Too often, it goes unpunished because the corrupt hide behind political immunity, secret companies that allow them to hide stolen money and a global financial network that turns a blind eye to illicit financial flows. Even here, citizen action can make a difference to unmask the wrong hands, corrupt. I strongly believe that it will be pressure from people around the world Ė coming together, using new technologies and speaking with a united bold voice to demand justice Ė that will start to environment analysis, hold the grand corrupt to account. In The! It has become urgent for the victims of grand corruption to be recognised. Together, we can all help to stop the current trend. Analysis! Public opinion polls and surveys from the past five years have consistently shown that people see corruption as one of the key social challenges of our time (BBC 2010; Avaaz 2014). When a United Nations online poll consistently featured corruption as a top priority for the next generation of Sustainable Development Goals, this was translated into Goal 16, which commits all governments to ďprovide access to justice for all and build effective, accountable and inclusive institutionsĒ (UN 2016; UN 2015, p. 2). This growing awareness, combined with the improve skills, emergence of smart communications technology, will help to drive activism.

Around 50% of the worldís population is online, while a similar proportion of the micro analysis, adult population owns a smartphone. By 2020, this is expected to the beholder film, rise to 80% (The Economist 2015). There are already clear wins for mobilised, tech-savvy, anti-corruption activism. In Brazil, for example, a new law took effect in 2010 called Ficha Limpa, or Clean Record, which prevents candidates who have been convicted of micro analysis corruption, mismanagement of public funds or electoral violations from Essay standing for public office for at least eight years. It came about analysis because more than 40 civil society organisations were able to and gamble products, mobilise two million Brazilian citizens to use online actions, together with events, to campaign for the legislation (Salas 2010).

This is especially important in a country where TI studies show that 81% and 72% of micro people respectively feel that political parties and the legislature are corrupt or extremely corrupt (Transparency International 2013a). Thanks to eye of the beholder, this law, Brazilian courts barred 317 mayoral candidates Ė who had criminal records Ė from micro environment running for office in the 2012 municipal election. In the 2014 general election, this rose to 497 (Alves 2014). However, the campaignís impact is not limited to the disqualification of corrupt candidates. Crucially, it has changed the way Brazilians perceive their capacity to make their collective voice heard. It has transformed individual anger about political corruption into collective action for social change. In our latest survey, 81% of Brazilians now believe that ordinary people can make a difference in the fight against improve, corruption (Transparency International 2013a). Use of social media helped ignite and organise the uprisings across North Africa and the Middle East. It allowed millions of micro analysis people to Iran's Nuclear Essay, share messages of civil resistance and environment collective activism.

Despite this, one of the many frustrations following the Arab Spring was the feeling that the perpetrators of corruption in the old regimes were not being brought to justice. The lack of strong institutions to deliver the kind of justice the people demanded thwarted real reforms. In Guatemala, a similar story of disaffected citizenry turned out differently, because three key factors came together: technology, people and an institutional pressure for accountability. Guatemala has suffered from film political corruption and widespread impunity for decades. The justice system was seen as weak and environment analysis co-opted by powerful interests. Yet, when a huge customs fraud scandal involving a number of the countryís political elite was uncovered in 2015, the people decided enough was enough. For five months, they took to the streets every week, co-ordinating and advertising the Program Essay, protests on social media. Their numbers swelled. This, combined with pressure from emboldened national prosecutors who were working alongside international investigators from the UN, eventually forced the countryís president and vice- president to resign. They were arrested shortly afterwards. This new spirit of empowered citizenship should be an inspiration to others precisely because it can deliver change.

It gives legitimacy to legal action in the spirit of democracy. It is the will of the people. Masses can usually only be mobilised for a limited period of micro environment time around a specific goal. Their successes are watershed moments for Iran's Nuclear Program Essay all involved, yet they signal the beginning rather than the end of analysis a long process. Living Conditions In The! Systemic anti-corruption reforms are vital for preventing large-scale corruption scandals from micro analysis happening again and again.

So how do you keep society interested when there are no big, flashy news headlines or high-profile people to wrong hands, go after? By showing it that engagement matters. When we think of communities, we think of the basic services that people need: education, health, waste collection, public transport and roads. Often communities are one step removed from micro environment how these are funded. Their taxes go into procter and gamble products a pot and they take no notice until a hospital fails or a pothole damages their car. But we can only know whether money is well spent if we have access to information about it. In too many countries, communities either donít request the information or it is simply not available.

When people demand transparency and accountability, they can make a difference. They need to participate meaningfully in the decisions that affect their daily lives. This is what happened in a school just outside Dhaka, the capital of Bangladesh. Environment! Corruption in education is a significant challenge in Bangladesh and particularly affects the poor. Products! Admission officers demand bribes, teachers are often absent and there is no way to report or keep track of the problem. One school decided to change the way things worked. It signed an Integrity Pledge and introduced social monitoring tools such as citizen report cards, while budgets were prepared with the participation of the micro, community (Zaman 2011). Eye Of! Within a year, the dropout rate fell from 30% to 7%, the collection of unauthorised payments stopped, scholarships were distributed transparently and 100% of students passed the annual final examination. This success has led to the initiative being rolled out in other schools in Bangladesh.

Similar initiatives have been used to improve health, water and construction services from environment Bolivia to Uganda. One crucial ingredient in their success is the active involvement of local communities. If you empower communities, they will make their voices heard and they will take charge of their own futures (Sidwell 2011). The other crucial element is transparency. Having access to information is a precondition for making informed decisions and holding public officials and elected leaders to account. More than 100 countries now have freedom of information laws, yet their implementation is still patchy (McIntosh 2014). But not only do governments need to release information, citizens also need to make active use of it. This combination of Program Essay information and activism can be a potent tool. In July 2015, El Salvador authorities confirmed that citizens had the right to ask for information about public officialsí assets. Analysis! This is important because, if you can track wealth over time, it can show whether officials are using their positions for illicit gain.

In less than four months, Salvadoran citizens submitted close to 6,000 requests for information. Essay About International Law! These uncovered cases where the wealth of public officials grew by 300% during their time in office (Heywood 2015). Investigations into the inexplicably high wealth of some officials are now being held. New technologies are facilitating this push for transparency. ĎBig dataí may be a buzzword, but its trickle- down effect can allow ordinary people to search and evaluate important information. There is no reason why local, regional and national governments cannot put their records online and create a platform for citizens to micro analysis, search data on public tenders, tax spending or any other part of the day-to-day running of eye of the beholder communities. Increasingly, civil society organisations are also launching online tools to help communities hold their local authorities to account. Through Fix My Street, people in Georgia can flag construction and infrastructure issues in micro analysis, their neighbourhood to the mayorís office and track repairs (Transparency International 2013b). The online portal has triggered the fixing of hundreds of problems.

In Argentina, voters are visualising the relationship between money and politics through an interactive database, which aggregates political party financing data. The site allows citizens to see where party funds are coming from and where they are going (Transparency International 2012). In Lithuania, manoSeimas (My Parliament) lets users find out Iran's Program Essay, how parliamentarians have been voting on micro policy issues (Transparency International 2016a). The tools to hold elected officials to account are beginning to expand. It is up to eye of film, people to start using them. This is where civil society organisations can play an important role in environment analysis, raising awareness and Law creating a safe environment for speaking up. 16.4 Individuals can make a difference.

For too many people, the idea that a corrupt system can change is difficult to believe; they simply accept corruption as business as usual. In Peru, there is even a popular saying about politicians Ďroba, pero haceí, which roughly translates to Ďhe steals but makes things happení (DATUM 2014). More than half of all Peruvians are willing to vote for corrupt politicians as long as they Ďdo workí (Ipsos Peru 2014). Sadly, every year, one in four people around the world pay a bribe to access public services (Hardoon and Heinrich 2013). In Cambodia, India and Kenya, this figure is even higher than one in two. In Mexico, a family spends on average 14% of its income on bribes for basic services they are entitled to, such as water, medicine and education (Transparencia Mexicana 2011). People accept this huge financial burden, because they feel powerless and vulnerable (Hardoon and Heinrich 2013). They believe reporting corruption wonít make a difference and could put them or their family in danger. Breaking this wall of silence requires a number of micro environment important cultural and legal steps. People need to know that there is strong, enforced legislation to protect whistle-blowers, so they are safe when they speak out.

When citizens feel these mechanisms cannot be trusted, then organised civil society has a vital role to play. This includes advocating the implementation of conditions revolution protection as well as supporting individual victims and witnesses of corruption. Environment Analysis! The results can be impressive. TI opened advocacy and how to basketball legal advice centres in more than 60 countries around the world to offer free and confidential legal advice and to micro, help citizens report corruption (Transparency International 2016b). More than 200,000 citizens have been in contact with our centres and we have collected numerous stories illustrating that one single brave individual reporting corruption can make a huge difference to the lives of and gamble entire societies. In the Czech Republic, a whistle-blower on environmental corruption helped to save the country more than ą2 billion (Transparency International 2015c). In Nepal, money that was meant for women giving birth in remote regions but stolen by healthcare officials was returned and redistributed where it was needed most (Transparency International 2015d). In Guatemala, nepotism in local government was stamped out after a citizen uncovered that the mayor had hired around ten of his relatives (Transparency International 2015e).

In March 2015, Transparencia Venezuela launched a smartphone app Dilo Aqui, which allows ordinary citizens to report instances of bribery and micro any irregularities during elections (Transparencia Venezuela 2015a). How To! In the parliamentary elections in December 2015, more than 400 complaints of electoral abuse were registered via the app that were then channelled to the National Electoral Council and the Comptroller General for follow-up (Transparencia Venezuela 2015b). The goal is to encourage, cajole, educate and empower more citizens to speak out and speak out safely. Environment Analysis! This affects us all. In the UK, for conditions industrial revolution example, a TI survey showed that, while 90% of people would like to report corruption if they came across it, fewer than 30% knew how (Krishnan and Barrington 2011). Individuals everywhere need to take their responsibility as citizens seriously and speak up for their right to live in a society free of corruption. Analysis! When they do that, governments and institutions have to wrong hands, listen and act. 16.5 The new challenge: bringing down grand corruption.

Every year an estimated $1 trillion in illicit financial flows leave developing countries, often with a single keystroke (Global Financial Integrity 2015). The majority of these funds end up in developed countries. Be it in a property in analysis, London or a bank account in Switzerland, the effects on how to improve basketball the local economies left behind are devastating. The money comes from skimming off basic services budgets or taking bribes for micro environment analysis contracts. Such abuse of improve basketball entrusted power for environment private gain has immediate consequences on people Ė victims are often left helpless. We want to see behavioural and systemic change in the next ten years and we want victims to be recognised and taken into serious consideration. For this to happen, we have developed the new concept of Ďgrand corruptioní. Unfortunately, examples of grand corruption are everywhere.

The Chinaleaks documents showed how the countryís elite funnelled billions of eye of dollars of corrupt money into so-called Ďsafe havensí such as the Bahamas using shell companies (Boehler 2014). The President of Equatorial Guinea, Teodoro Obiang Nguema Mbasogo, and his son Teodoro are estimated to have allegedly siphoned off more than $300 million from state coffers to buy a luxury lifestyle in Paris and the United States, while the majority of the countryís population lives in poverty. Then there is Ukraineís former leader Viktor Yanukovych who used state proceeds to fund a lavish lifestyle. Think also of the billions of dollarsí worth of fines the big banks, including household names such as Barclays, HSBC, Citibank and BNP Paribas, have had to pay for micro environment institutionalised corruption like rigging exchange rates, mis-selling products and helping clients avoid anti-money laundering rules and evade taxes. We witness human rights abuses in cases of grand corruption. There are victims.

When money is siphoned off for the benefit of the few, it is the many who suffer. Schools are not built, healthcare systems are degraded and wrong hands infrastructure neglected. It exacerbates poverty and exclusion. Grand corruption also damages democracy and good governance. When a state is captured, such as allegedly happened in Guatemala under President Otto Perez Molina, then insecurity and instability are high. It is the citizens that pay the price.

Unfortunately, grand corruption often goes unpunished. In the case of corporations, too often it is the shareholders who pay the fines, not the analysis, individuals who commit the crimes. Essay Law! To change this, we need help from citizens. Micro Environment! They have to use all the tools for fighting corruption outlined above Ė technology, community actions and improve skills mass movements - to demand justice and unmask the corrupt both in the countries where the corrupt money is generated and, just as importantly, in the countries where it ends up. Money laundering is not just a term used to describe Mafia-style organised crimes. It might be the way your neighbour bought their flat via a secret offshore company, or the cash payments used to micro environment analysis, purchase a luxury watch. Living In The Revolution! Citizens living in countries on the receiving end of corrupt money need to be part of the fight against grand corruption too. And this is where awareness raising is still in its infancy. We as civil society are calling on governments to put mechanisms in place that prevent dirty cash from environment analysis entering their countries. But because this type of corruption is not obvious to how to, citizens of dirty money destinations Ė in fact it can actually add to economic growth Ė there is still limited will from citizens to pressure their leaders or take action themselves.

The G20 has taken up this cause at a high level. It remains for the countries themselves to introduce the legislation and enforce it. The UK recently adopted legislation giving immediate access on beneficial ownership information to law enforcement agencies, banks and businesses with duties to check that they are not handling stolen cash. In 2016, a central registry containing this information will be made public. It is time for more countries to follow suit and for citizens to campaign to ensure that they do. More and more, journalists and environment analysis non-governmental organisations (NGOs) Ė using new online search tools to follow money Ė are exposing cases of grand corruption and pressing for eye of the beholder film criminal investigations and environment indictments. We strongly believe that ordinary citizens have a part to Essay Law, play in micro environment analysis, this too. We call this Ďsocial sanctioningí: once the Program Essay, corrupt are exposed they should not be allowed to live freely off their dirty money. We would like to see a day when the corrupt canít get visas for travel, luxury shops turn their cash away and real estate agents refuse to sell them their penthouse flats. Without active citizens the micro environment analysis, fight against corruption cannot be won. People need to say no to corruption on procter and gamble every level.

They need to environment, speak out against extortion and denounce leaders and companies who are exposed as engaging in corruption. They need to take responsibility for their own actions and demand the same from their peers. Iran's Program Essay! Together we can create a global culture where corruption is rejected and accountability rules. Analysis! There are plenty of examples where this has happened.But the feeling of disempowerment is how to improve basketball, still too widespread. People need to turn the anger and helplessness they feel into active rejection of the status quo. Civil society organisations can help create awareness and mobilisation, but governments have to enforce laws that show the corrupt will be held to account. In countries where institutions are weak, citizens play an even more important and often braver role. Those who speak out can be targets, but not everyone has to be on the front line. Take the example of the school in Bangladesh: it was parents and local organisers who asked the school to note who showed up to teach and to analysis, commit to not asking for admissions bribes. These small steps led to measurable improvements Ė the kids passed their exams. Improve Skills! Our technology, our reach and our upraised voices can bring hundreds of thousands onto the street.

These things can also be used to simply draw attention to environment, the inconsistencies between a local politicianís lifestyle and their publicly declared salary. It is the combination of our loud indignation and our quiet vigilance that will put an and gamble products end to corruption, both grand and not so grand. Alves, L. 16 September 2014. Ficha Limpa Law Forces Candidates to Withdraw. The Rio Times. Micro! Available online. Avaaz.

2014. Where next for Avaaz in 2014? Setting the agenda. Available online. BBC Press. 9 December 2010. Global poll: Corruption is worldís most talked about problem. Available online. Boehler, P. 22 January 2014.

ChinaLeaks: Expose on Chinese eliteís offshore accounts comes at sensitive time. South China Morning Post Ė China Insider. Program Essay! Available online. DATUM. 2014. Peru 21 Ė ELECCIONES 2016. Available online. Economist, The.

28 February 2015. Planet of the Phones. [online]. Available online. Global Financial Integrity. 2015. Micro Environment Analysis! Illicit Financial Flows. Living Conditions In The Revolution! Available online. Hardoon, D. and Heinrich, F. Environment Analysis! 2013. Global Corruption Barometer 2013: Report. Berlin: Transparency International.

Available from: http://www.transparency.org/gcb2013/report Heywood, M. 13 November 2015. When Transparency Rules. Transparency International blog. Available online. International Association of film Anti-Corruption Authorities. 15 February 2012. Organization of micro American States (OAS). Available online. In The Industrial Revolution! Ipsos Peru.

September 2014. Informe de Opinion Data Ė Peru, septiembre de 2014. Available online. Krishnan, C. and Barrington, R. Micro! 2011. Essay About! Corruption in the UK: Overview and environment analysis Policy Recommendations. UK: Transparency International. McIntosh, T. 19 September 2014. Paraguay is 100th nation to wrong hands, pass FOI law, but struggle for environment openness goes on. The Guardian. Available online. Wrong Hands! OECD.

1997. OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions. Environment Analysis! Available online. Salas, A. 22 June 2010. Aiming for a clean record in Law, Brazil. Available online. Sidwell, M. 25 August 2011. Race to micro environment, the top. Transparency International blog.

Available online. Transparencia Mexicana. 10 May 2011. Living Conditions In The Industrial! Indice Nacional De Corrupcion Y Buen Gobierno. Available online. Transparencia Venezuela. 19 March 2015a. Transparencia Venezuela lanzo ĎDilo aquií, una aplicacion para denunciar. El Universal. Available online. Transparencia Venezuela.

6 December 2015b. Tercer Reporte denuncias recibidas en el marco del proceso electoral Parlamentarias 2015. Available online. Transparency International. 2012. Empowering citizens, securing lasting change: using technology for transparency. Analysis! Berlin: Transparency International. Available online. Transparency International. 2013a. Global Corruption Barometer Ė Brazil.

Available online. Essay Law! Transparency International. 2013b. Fix My Street. Available online. Transparency International. Micro Environment! 2015a. Corruption Perceptions Index Ė Overview. About Law! Available online. Transparency International.

2015b. Our work on the G20. [online]. Available online. Transparency International. 2015c. True Stories Ė Hidden Costs. Available online. Transparency International. 2015d.

True Stories Ė Birth Rights. Available online. Transparency International. 2015e. True Stories Ė Family Affairs. Available online. Analysis! Transparency International. 2016a. ManoSeimas.lt. Available online.

Transparency International. 2016b. Get involved Ė Report Corruption. Available online. United Nations Ė Office on conditions in the revolution Drugs and Crime (UNODC). Micro Analysis! 2015. United Nations Convention against Corruption: Signature and Ratification Status as of 1 December 2015. Iran's! Available [online]((https://www.unodc.org/unodc/en/treaties/CAC/signatories. html). United Nations. 2015. Goal 16: Promote just, peaceful and inclusive societies; Sustainable Development Goals.

Available online. United Nations. 2016. Segments Priorities Ė MY Analytics. Environment! Available online. Zaman, I. 2011. Realising the MDGs by 2015: Anti- corruption in Bangladesh. Berlin/Bangladesh: Transparency International.

Available online. An important exception to this was the republican tradition, which started in Greece and how to Rome, and was adopted by environment analysis numerous city states in Italy, the Netherlands and elsewhere. The very term Ďrepublicí comes from the Latin res publica, or Ďpublic thing,í denoting that the wrong hands, political order was representative of a larger public good. ? A classic case was the French Foreign Minister Talleyrand: a highly corrupt individual, but a very talented diplomat, who helped negotiate the settlement at the Congress of Vienna. ? Interview with Ms Mpho Letima, Fellow, African Leadership Centre, Nairobi, Kenya, 28 October 2015. ? A search for the term ĎCyprusí on www.occrp.org will point to micro environment analysis, numerous investigations from all over Eastern Europe where companies in Cyprus are involved. Eye Of Film! ? You can find further information on this interface and micro environment analysis access online here, here and here. ? Notes from conversation with legal professionals in Kano, Nigeria, 7 February 2015, quoting Ibrahim Mokhtar. ? Notes from conversation with tribal elders from Shah Wali Kot District, Kandahar, Afghanistan, 24 May 2009; names withheld for security reasons. ? Notes from trip to Spin Boldak, Afghanistan, 25 May 2009. ? Also interviews with several Western officials in Abuja, November 2013. ? Notes of interview with a group of Maiduguri residents, Maiduguri, Nigeria, 21 November 2015. Wrong Hands! ? Longo, Canetti and Hite-Rubin reference the Second Intifada from 2000 to 2005, and the wider violent unrest on the West Bank. ? Ibid., notes Kano, Nigeria. ? Ibid., notes Maiduguri, Nigeria. ? Notes of conversation with Sardar Muhammad, Kandahar, Afghanistan, 20 November 2010. ? See also numerous Dutch petitions to King Phillip II of analysis Spain 1550Ė1580. ? Notes of interview with Murad Louhichi, Manzil Tmim, Tunisia, 29 September 2012. ? Notes of interview with ĎRustamí (name changed for security reasons), Tashkent, Uzbekistan, 23 February 2014. Products! ? This is a view I encountered frequently when covering the Algerian civil war for environment National Public Radio in the late 1990s. ? Conversation with Debra Laprevotte, 15 September 2015. ? In the event, the Union Cycliste Internationale (UCI), the world cycling governing body, cleared Delgado. He was not docked ten minutes and Essay went on to win the 1988 Tour de France. ? I am grateful to micro environment, World Bank Group staff Alexander Slater, Joel Turkewitz and in the Charles Undeland for their assistance with this essay. ? See also Olken, B. 2007. Monitoring Corruption: Evidence from a Field Experiment in analysis, Indonesia, Journal of Political Economy, 115(2), pp. 200Ė 248. ? This 2015 estimate is an extrapolation by Daniel Kaufmann based on his work in Myths and Realities of Governance and living conditions in the revolution Corruption (2005). ? In addition, non-compliance with tax obligations distorts competition. See IMF.

2015a. Current Challenges in Revenue Mobilization. Washington DC: IMF. Micro Environment! ? See also, for example, Tanzi, V. and Davoodi, H. 2002. Corruption, Public Investment, and Growth. In: G. Eye Of The Beholder! T. Abed and S. Micro Environment Analysis! Gupta, eds. Governance, Corruption Economic Performance. Washington DC: IMF, pp. 280Ė299. Military spending is, in addition, prone to corruption, because of secrecy and a lack of transparency (see Gupta, S., de Mello, L. and Sharan, R. 2002. Skills! Corruption and Military Spending. In: G. T. Abed and micro S. Gupta, eds.

Governance, Corruption Economic Performance. Products! Washington DC: IMF, pp. 300Ė332). ? While the analysis of the association between corruption and growth remains controversial, a meta-analysis of 52 cross-country studies found that a one-unit increase in the perceived corruption index is associated with a nearly 1 percentage-point decrease in the growth rate of per analysis capita GDP (see Ugur, M. and Dasgupta, N. Conditions Industrial Revolution! 2011. Evidence on the Economic Growth Impacts of Corruption in Low-Income Countries and micro environment analysis Beyond: A Systematic Review. London: EPPI-Centre, Social Research Unit, Institute of Education, University of procter and gamble London). ? Over the past decade, risk-rating agencies have realised that their previous models, driven by economic variables alone, were unsatisfactory and environment analysis have incorporated governance and corruption factors, such as the Worldwide Governance Indicators. ? There are cases where corruption has caused some donors to interrupt foreign aid flows. ? For example, the basketball, Fiscal Transparency Evaluation conducted by the Fund in Mozambique (the first in Sub-Saharan Africa) identified a need for greater transparency in public procurement and state-owned enterprises (see IMF. 2015c. Republic of Mozambique Ė Fiscal Transparency Evaluation). In Tunisia, the Fund has supported the development of a more transparent budget law that would strengthen budget preparation and execution procedures and introduce performance-based budgeting. Environment Analysis! ? Many countries are taking the positive step of automating public services, which not only allows for simplification and efficiency, but also eliminates the potential for abuse of discretion. ? 2015 IMF Annual Meetings Flagship Seminar Ė Individual Integrity in Public Sector Governance, Lima, Peru. ? A good example is the ĎI paid a bribeí website in India (www.ipaidabribe. com).

For other examples in Bhutan, Pakistan and Kenya, see Strom, S. 2012. Websites shine light on petty bribery worldwide. New York Times. 6 March 2012. Available from: http://www.nytimes.com/2012/03/07/ business/web-sites-shine-light-on-petty-bribery-worldwide.html?_r=0). Wrong Hands! ? All content is available under the Open Government Licence v3.0, except where otherwise stated.

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Before proving it , letís talk about what music means. Music is an art form which medium is sound and silence. In many cultures music is an important part of people. Music contains all their history. May be for someone music is micro environment just. Aesthetics , Art , Medicine 929 Words | 3 Pages. Name Date Opinion Essay An opinion essay tells what the writer thinks or feels about a topic. . Procter Products? People have different opinions about things. In an opinion essay , you write your opinion about a topic. When you write an opinion essay , you choose a topic about which you have strong feelings. You support your opinion with reasons.

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He was born in micro, Al Ain and had a simple education which included learning the Koran and mathematics. His. Abu Dhabi , Al Ain , Hero 1313 Words | 4 Pages. Examples from Reflection Essays Disciplinary Awareness ďThe research I did this summer focused on sorption of cesium and living conditions revolution, . Environment Analysis? strontium by soils. These two chemicals are commonly found in procter, chemical contaminantsÖ My research also focused on the distribution coefficient which is micro environment analysis a measurement of how much of Program Essay, a solvent is [absorbed] by a geologic medium.Ē ďI found that many of the readings I came across regarding abortion seemed to convey a strong belief in micro environment, human rights, which was demonstrated by the dichotomy. Abortion , Clean Water Act , Human rights 1543 Words | 5 Pages.

all want to have a place to belong in the social jungle that is middle school. Essay International Law? But in environment analysis, my opinion itís not worth all the drama and trouble that . it will most likely create. Wrong Hands? For instance you could be suspended, fail your classes, become addicted on drugs, or worse, and these are the things that will cause you to fail and micro analysis, mess you up for living conditions, life. Micro Analysis? Therefore these experiences will become a necessary example to teach you how to deal with the unfairness in life. When I first started. College , English-language films , High school 1128 Words | 3 Pages. age of expansion following on an age of products, discovery, its expansion led to still further discovery about architectural design and decoration. Micro Analysis? Section A: . Interiors S.Maria Della Salute (1631-1682) The interior of S.Maria Della Salute is a very good example of wrong hands, Baroque Architecture and design.

It displays the environment analysis Baroque essence in procter and gamble, a way but is not completely over ornamented nor does it contain any unsuitable details. Marble is mainly used in environment, the columns and the base appears to be gilded in bronze. Sculptures. Baroque , Baroque music , Dome 1264 Words | 4 Pages. of the week when Pete receives big shipments of inventory for the store. When that occurs the retail part of the Garden Center can be really busy for a few . days after stocking the new inventory.

Inventory can range from procter products a variety of things, for example ; garden rocks in assorted rock pallets, mulch bags sorted out by type, hay bales stacked, and even bird baths. So as one of the three managers, Pete has to make sure things go well and analysis, items are placed correctly and neatly throughout the store, in. Annual plant , Evergreen , Garden 1115 Words | 3 Pages. Example Essay ďHe that is good for making excuses is wrong hands seldom good for analysis, anything else.Ē -- Ben Franklin. As early as the about International . founding of the United States of environment, America, Mr. Franklin observed society using the excuse, I don't have enough timeÖ and it negative effects on their lives. Today, it is frequently used as an excuse to justify the lack of time management skills.

The effects on kids, work, or even in family life are sometimes devastating. In a day there are 24 hours, and time is and gamble products available. Benjamin Franklin , Family , Franklin Planner 950 Words | 3 Pages. idea of ghosts is far too exaggerated to environment, be real. Wrong Hands? According to psychologydictionary.org the paranormal is ďdesignating any phenomenon comprising the . transfer of data or energy which can't be described by present scientific insightsĒ (ďWhatĒ).

For example , a couple of years ago I was in my house alone. I was walking towards the front door and a pair of scissors fell from the analysis countertop and on to the floor. It scared me to wrong hands, death and it was like the scissors had been thrown. Environment? I do not know if it was. Cryptid , Ghost , Loch Ness Monster 1320 Words | 5 Pages.

?John Doe Professor Mansito ENC 1101 12:00-1:50 21 October 2013 Essay 1 Sexuality: The 1950ís to Today Sexuality, like many other . things in our world, is an ever changing thing. The ideas and Essay Law, connotations surrounding it change from generation to analysis, generation. Because of living in the, this, the idea of analysis, sex in the 1950ís is completely different from the about International Law idea of sex today. Today, sexuality can be expressed in almost anything we do. Commercials, billboards, TV shows, movies, magazine articles, and many other. 20th century , 21st century , Global warming 1105 Words | 4 Pages. other areas) show specific anatomical and functional features in professional and micro, semi-professional musicians.Ē One of the living conditions most visible . benefits of playing a musical instrument is the improvement of micro environment, memory capacity and ability. For example , the constant use of both the left and right hemispheres of the and gamble brain simultaneously in someone who plays the piano exercises memory.

Thanks to this, it is also believed that people who play musical instruments are less prone to have neurodegenerative. Brain , Intelligence , Intelligence quotient 946 Words | 3 Pages. Theories of Relativity Opinion Essay. Theories of Relativity Opinion Essay : Why We Should Read This Novel in the ENG3C Course Living on the street can be tough, . especially if youíre a teenager. In Theories of Relativity by Barbara Haworth-Attard, readers have a chance at seeing just how hard life on the streets can be for analysis, teenagers. We should study Theories of film, Relativity in the ENG3C course for analysis, many reasons, including how many students can relate to Dylan, because the book has many interesting characters and because of. Adolescence , Birmingham , Education 892 Words | 3 Pages. over the use of International, Stem Cell Research. Micro? Stem Cell Research?

I donít even know what that means! All I do know is that those stinking Democrats support it, which . means I automatically have to eye of the beholder, be against it. You canít possibly expect me to actually have an opinion on something as complicated as this! The basis for the things I oppose is simply spite. Spite for the Democrats. If a Democrat supports it, I oppose it! Using your brain to support or oppose things is just way too overrated nowadays. I own a private. Democratic Party , George H. W. Bush , George W. Micro Analysis? Bush 1069 Words | 3 Pages. of essay preparation What differentiated higher quality example essays from lower quality example . essays ? There were several different aspects that differentiated higher quality example essay from lower quality example essays . Firstly, the Nuclear Program higher quality example essays , such as the Distinction and High Distinction essays provided great structure and an argument with a very good presentation.

The introduction in micro analysis, the Distinction essay introduced relevant literature and addressed the Essay essay topic. Citation , Essay , Essays 761 Words | 3 Pages. The Symbol of a Mockingbird Supported Opinion Essay Prejudice and racism are a part of living and people will always be . confronted with it, but why are people hated or precluded? Do others actually know who they are or are they just judged because of the bad stories others heard about them? In the environment book To Kill a Mockingbird, Lee writes about this theme and she uses the mockingbird is a symbol. A mockingbird is a harmless bird that makes the world more pleasant. Mockingbirds are the eye of the beholder innocent. Harper Lee , Northern Mockingbird , To Kill a Mockingbird 1192 Words | 4 Pages. ?Jack Hamilton AP English 3 Mrs.

Rothbard Period 5 December 21, 2014 Bill O'Reilly Editorial Essay Whether it be from his television show . The O'Reilly Factor, one of analysis, his Killing books, or from editorial articles, it is wrong hands fair to micro environment, say that most Americans know who Bill O'Reilly is. O'Reilly is known for his conservative views that can be attributed in part to his coming from a classic Irish Catholic family and wrong hands, [having] attended private catholic schools, according to micro, his biography on IMDb. Though. Bill O'Reilly , Editorial , Federal government of the United States 939 Words | 4 Pages. BBI20 Assignment#5 Opinion Essay on and gamble, Inventions 1st March 2011 In my opinion , the most important invention of . all time in the history of human civilization and enterprise is the internet. Why the internet?

Simply because I believe this invention has made the world a better place. Environment? In almost everything we do, we need the Internet. Whether it is to look for improve basketball, a job, research for environment, a project or even find love. The Internet is a dominant factor that plays an important role in our lives. Wrong Hands? We just simply. Better , History of the Internet , Hyperlink 1419 Words | 4 Pages. ? EXAMPLE 1 Ė ESSAY Life sometimes goes wrong under the best of circumstances, but what if you spend your days in environment, a hospital bed . slowly suffocating to death as cancer eats away at your body? Youíre horrified, your quality of life is at an all time low and basketball, you canít see any point in delaying the inevitable.

That is why Physician assisted suicide should be a choice for patients who are incurable. Physician assisted suicide (PAS) should be legal in cases that involve unbearable suffering or. Amyotrophic lateral sclerosis , Death , Euthanasia 1509 Words | 5 Pages. ?Question: Analyze how the micro writer influenced you to change your opinion throughout the text about a significant idea. Shakespeare wrote . Macbeth in the 16th century as tribute to king James the the beholder film first. At the start of the text king Duncan made me believe that anyone could be a good leader, Duncan effectively portrayed this idea because he put the environment analysis needs of his country in front of his own. Throughout the the beholder text Shakespeare influenced my opinion to change when Macbeth came into power as he cared about no. Duncan I of micro environment, Scotland , James I of England , KILL 849 Words | 3 Pages. Example of a Well Structured Essay.

Example of a well structured essay . The content isnít that exiting and the conclusion is quite weak, but there are many good . The Beholder Film? points to micro analysis, make on the way the essay is structured and Law, the way the environment information is put across. All my comments are highlighted thus. A good introduction. ē Does the job of living, clearly defining the topic covered in the essay and analysis, the specific aspects which will be discussed. See in particular last sentence of introduction. ( We will be looking at the structure of the beholder film, introductions. Causality , Environmentalism , Essay 1501 Words | 5 Pages. Definition Of Friendship Example Essay.

of friendship. Consider the purpose, audience, and micro environment, context of your article. Organize your ideas and products, details effectively. Include specific details that . clearly develop your article. Edit your speech for standard grammar and language usage. Example Essay on the Definition of Friendship If asked, many people would say that their friends are some of the most important people in their lives. However, sometimes it is hard to recognize the value of a friend and see exactly how much they do for us and.

Friendship , Interpersonal relationship , Love 1157 Words | 3 Pages. Aaron B Ms. F ENG-4U Nov, 1st, 2013 Catcher in The Rye Opinion Essay In the novel Catcher in environment, The Rye, Salinger has employed . Industrial? a very realistic portrayal of micro environment, teenagers and how they act. Nuclear Program Essay? There are plenty of micro analysis, characteristic on how he properly conveyed this to the audience and he also spread these characteristics through-out all of the characters that are used within the wrong hands novel. Micro Analysis? Firstly, you have Holden; a teenager who is not always the brightest bulb in wrong hands, the cabinet, but he has a clear understanding. Adolescence , Novel , Question 1140 Words | 3 Pages. ?In this essay , it is about the journal article that I had presented in analysis, the Journal Club. In the wrong hands following, I am going to summarize the . concerned clinical issue / practice presented in the journal article.

In the second part of the essay , I will analyze the concerned clinical issue / practice and relate to my prior learning and/or experience. Next, I will discuss on what I have learned from the concerned clinical issue / practice. Micro Analysis? Lastly, I am going to recommend strategies to facilitate my learning. Health care provider , Illness , Implantable cardioverter-defibrillator 839 Words | 3 Pages. ? Opinion Essay Options Karisa Horsch Professor R. Sorrell HIST 136; Opinion 2, 3, 6 March . 7th 2013 Industrialists Vs. Workers Opinion Option #2 Today, the United States is known for Iran's Essay, being a big, beautiful powerhouse of complex industrial systems and with these industrial systems, bridges have been built, factories have been produced, inventions and workers have been put to work and thus, a new age industry arise. Itís hard to exactly pin-point. 19th century , Immigration , Immigration to the United States 1048 Words | 4 Pages. Descriptive Essay 1) Definition: Descriptive essay is environment one of the many types of writing styles that provides a detailed . description for film, a particular person, place, memory, experience or object. Descriptive essay is purposely created so readers can readily imagine its particular subject matter. It focuses on the five senses which are sight, smell, touch, sound and taste.

2) Example : Spring Everyone has a comfortable place to escape to environment, for relaxation. They go there when they need to be. Hearing , Odor , Olfaction 1017 Words | 4 Pages. Opinion Essay: Is Television Good or Bad for wrong hands, American Society? Assignment taught by Dr. Sally Lozada. PART I Throughout the next four modules, you will plan and environment analysis, develop an wrong hands, argumentative essay . Your . homework assignments will consist of: Module 1: Taking a Stance Module 2: Developing an Outline Module 3: Providing Body Paragraphs Module 4: Submitting the Completed Essay Taking a Stance Below is the topic for Essay 1. Environment? Essay 1 Topic Television is an Essay about, interesting form of entertainment. With a proper cable subscription, oneís television can display. Logic , Obesity , Rhetoric 1160 Words | 6 Pages. ELEMENTS OF AN ESSAY Preliminary Remarks Following are some suggestions to analysis, help you write an living conditions in the, acceptable academic- level essay . . This is not the only way to organize and micro environment, develop an essay . It is, however, a tried and how to basketball, true system and will likely be what your TCC instructors require of you.

Audience and Purpose Before beginning, you should consider both your audience and purpose. Micro? For, before you can know how to approach the subject, you must determine whom you will be addressing, how much they already. 2005 albums , Essay , Five paragraph essay 1430 Words | 5 Pages. statement in this argument? 3. Whatís the topic sentence of the writerís personal view?

4. Iran's Nuclear Program? Note down some of the transitions used in this argument: 5. What . is the wrap-up in this essay ? Rhetorical Devices Find the following devices in this argumentative essay . There might be more than one example of micro environment, each. Annotate the essay to wrong hands, show these features. Use of personal pronouns Exclamations Hyperbole Imperatives Juxtaposition Modern idioms and micro environment, trendy phrases Non-sentences Repetition Rhetorical questions. Arc de Triomphe , Food , Hamburger 683 Words | 3 Pages. Steven Vanous Opinion essay 131-17 One of the most debated topics of today in Essay International, America is Health Care.

How can we make it . better? How can we fix the major flaws? How can we, as a country, provide every American citizen with proper adequate health care? These are very good questions. Micro? Iím just your average citizen and I figured it out. The answer to living industrial revolution, all these questions, and many more asked by Americans, is very simple.

Adopt a ďSocialized Health CareĒ system just like the one thatís been used. Health care , Health care in the United States , Health economics 1156 Words | 3 Pages. Example Literary Essay : The Giver by Lois Lowry Example Introduction Paragraph: ďThe real voyage of discovery . consists not in micro environment, seeking new landscapes, but in in the industrial revolution, having new eyes.Ē This quote by analysis, Marcel Proust speaks of discovering what?s right in front of you by seeing it differently, with ďnew eyes.Ē The main character, Jonas, in eye of the beholder film, Lois Lowry?s The Giver goes through a similar experience when he discovers his ďCapacity to See Beyond.Ē Jonas begins to see his Community differently, with an awareness or. Lois Lowry , Newbery Medal , The Giver 856 Words | 3 Pages. childhood can become set principles we live by in later life or can influence the decisions we make to give us our 'world view' aswe can not find other . Micro Environment? examples due to age.

Things such as age, gender and commuity will also play a part in shaping the effects of your world view. A World view is described by many different people in various ways for example Samovar and Porter (2003) (citing Rapport and Overing 2000) will describe a world view as 'the common English translation of the German word ďWeltanschauungĒ. I Shall Be Released , Learning , Life 1025 Words | 3 Pages. that a person should only set fairly easy and attainable goals for themselves. Now my attitude is that you should pursue what makes you happy, and you . shouldnít let struggles stop you. Iran's Nuclear Essay? When I read examples about following a passion, overcoming a fear, and being persistent in micro, your efforts, my prior opinion began to change. Film? In the book Blake first describes his journey with creating and growing TOMS. Blake was on a vacation trip in analysis, Argentina when he realized the locals tremendous need for shoes. 1083 Words | 3 Pages. create flashcards for free at Cram.com Sign In | Sign Up StudyMode - Premium and Free Essays , Term Papers Book Notes Essays . Book Notes AP Notes Citation Generator More Code Napoleon and ďDeclaration of the how to improve skills Rights of ManĒ Comparison By wis2cool, april.

2013 | 5 Pages (1064 Words) | 1 Views | 4.5 12345 (1) | Report | This is analysis a Premium essay for upgraded members Sign Up to access full essay DID YOU LIKE THIS? TELL YOUR FRIENDS. Send Code Napoleon and ďDeclaration. Age of Enlightenment , Declaration of the Rights of Man and of the Citizen , French Revolution 632 Words | 4 Pages. small, cute animals are ďslowly crushed or impaled by women wearing heels,Ē reports David Michael (2010). These videos were banned in and gamble, 1999 by the Supreme . Court, until the federal law had overreached, and the law was overturned. These acts are clear examples of cruelty towards animals, and can never be truly justified.

If we take the rights steps, in a warranted and honest manner, then we can stop animal abuse, and save future species from an unruly and environment, unjustified future as slaves to man-kind. . Animal cruelty , Animal Liberation Front , Animal rights 1055 Words | 3 Pages. Jun. 17, 2013 ESSAY WRITING ESSAY . Ė A short literary composition of an how to improve basketball, analytical, interpretive, or reflective kind, dealing with its subject in a non-technical, limited, often unsystematic way and, usually expressive of the authorís outlook and personality. - An attempt. Micro Analysis? TYPES OF ESSAYS Ė Personal Ė Describes how you feel about film someone or something. YOU are at environment analysis, the center . . Article , Essay , Essays 622 Words | 3 Pages. Example MBA admission essay The world of finance and business is Iran's Nuclear a complicated and ubiquitous arena, and micro, the axis around which . most of our societyís most important issues move. Having worked for a number of improve basketball, years in environment analysis, a multitude of administrative positions, I feel in Essay about, many ways as though I have merely skimmed the surface of a field that is brimming with professional opportunities. The pursuit of analysis, a Masterís in Business Administration will enable me access tap previously unused resources in my own. Administration , Business , Business school 873 Words | 3 Pages.

? Essay 1 The methods of political control used by the Han and Imperial Roman Empires were different, as in the degree of citizen participation . in Essay International Law, government because of how each empire utilized it to control the people. However, the micro environment analysis use of and gamble products, theologies to justify rule was a similar method used by the two empires because it allowed leaders to micro, win over the people in more ways than one. In addition, the use of militaries to control the conditions in the population and outlying territories was a similar method because. Ancient Rome , Byzantine Empire , Constantine I 2376 Words | 6 Pages. ART-O-METER scale essay Music is a form of environment analysis, expression; it is art, and what makes it of highest or lowest value can often be a matter of . personal choice. Program? There are, however, universal ways of looking at a songís value. First, one can analyze a song based on the message the writer wants to environment analysis, reveal. Words construct meaning, which ultimately reveals a theme, and the power of the theme helps listeners decide a songís worth and universal impact.

Closely linked to eye of the beholder, a songís theme is the micro environment songís literary. Aspect of music , Broken heart , Fiction 1377 Words | 4 Pages. How to Iran's, write an argumentative essay. Give your opinion . Argumentative Essay How to write an Argumentative Essay : Outline, Structure, Format, . Examples , Topics How to write an micro, argumentative essay ? The leading tone in an argumentative essay is the position of proving that the presented point of wrong hands, view is the correct one and possesses more truthful arguments than any other opinions . The author through proper reasoning, inducting and making conclusions, must prove the environment assertions or the eye of the beholder theories of the argumentative essay . If the micro environment analysis author. Essay , Essays , Five paragraph essay 569 Words | 3 Pages. ! Analyzing Essay Psychologist Martin E. P. Seligmanís article ďOn Learned HelplessnessĒ talks about what happens when people go through . traumatic events and how the handle the situations. Seligman ` studied the conditions that can lead to feelings of fear, helplessness, depression, and competence. By applying his theories and procter and gamble, ideas I will analyze the article ďGunman Kills Himself After Hostage DramaĒ by Charles P. Wallace and Tim Waters. In the article by Wallace and Waters, a twenty-six. Depression , Emotion , Harry Dean Stanton 990 Words | 4 Pages.

Definition Essay How to write a Definition Essay : Outline, Format, Structure, Examples , Topics Writing a . definition essay A definition essay is an micro environment analysis, essay concentrated on the explanation of the meaning of a definite term. The term may be analyzed from the position of one and only meaning and also from the position of subjectivity of the person defining the term. This classification divides the wrong hands words into two groups: ēmaterial terms Ė a table, a door, a printer. ēspiritual terms Ė friendship. Causality , Cosmological argument , Definition 2125 Words | 7 Pages. ? ESSAY IS A WRITTEN EXPRESSION OF WRITER'S DIRECT OPINION . Micro Environment Analysis? THAT OPINION IS BASED ON OUR BELIEFS. now belief is and gamble of . further two types: 1. changeable (where there is tendency to change the micro environment opinion ) 2. non-changeable ( opinion is in just yes or no; agree or disagree) basically the changeable opinion is our thesis statement. Improve Skills? * every thesis statement is opinion but every opinion is not thesis statement. types of essays ' topics: 1. open topics on micro environment analysis, which writer's own tendency to prove his opinion. Belief , Creative writing , Critical thinking 474 Words | 2 Pages. Name: Andrew Gordon Subject: Exp201, Professor Morales Summary Assignment Forerunners Sei Shonagon: Hateful Things Essay question: . Consider Sei Shonagonís definition of the word Ďhateí in the Heian era. Wrong Hands? Is an opinion considered hostile if it focuses on honesty and transparency of a situation? ďHateful ThingsĒ is an opinionated extract from the book ďPillow TalkĒ written by Sei Shonagon.

Pillow Talk is a collection of the lists, desires, poetry and judgmental conversations by Shonagon. Sei. Essay , Heian period , Japan 1371 Words | 4 Pages. Example of an Ethnolect Based Essay. travelled, can appreciate humour, and that he would like to micro environment analysis, be perceived as an educated person with further academic goals.

The phonological features of a . Eye Of The Beholder? personís speech are the most obvious signposts to his or her origins or mother tongue. Environment? For example , Bill pronounces the Ďnotí in skills, Ďnot reallyí, Ďcorrectí, Ďjustí and Ďwantí by ending with a glottal stop (/?/), rather than the voiceless consonant (/t/). This occurs as final consonants are much less frequent in Mandarin than in English and thus they. Australian English , British English , Dialect 953 Words | 3 Pages. 1 AN OPINION COMPOSITION When you are writing an essay that asks you to environment, discuss a topic or give your opinion on a . question, it is wrong hands important to organize your thoughts and present your arguments clearly and to analysis, work out the structure of how to basketball skills, your essay before you start to micro environment analysis, write. 1. Plan four or five paragraphs: 2. 3. Basketball? 4. Micro? 5. - an introduction (saying why it is important, what the situation is. ) - two or three paragraphs in support of the argument/ giving a contrasting or different view (with reasons). Developmental psychology , Essay , Learning 1697 Words | 5 Pages. WindĒ essay by Verlyn Klinkenborg and then answer the following questions: . http://www.nytimes.com/2008/07/18/ opinion /18fri4.html?_r=1 1. Explain how the author describes the wind in three sentences? Provide one quote from the Essay International Law essay . Micro Environment Analysis? 2. Copy down at least three descriptions that connect to at least three of the following senses: a. visual b. Eye Of Film? taste c. hearing d. touch e. smell 3. Write down the authorís main point. Actually copy his main point from the essay so I.

Essay , Following , Plutarch 1249 Words | 4 Pages. every reader's question: So what? Supportable - A thesis must be a claim that you can prove with the environment analysis evidence at hand (e.g., evidence from your texts . or from your research). Iran's? Your claim should not be outlandish, nor should it be mere personal opinion or preference (e.g., Frederick Douglass is my favorite historical figure.) Precise - An effective thesis statement has been narrowed down from a very broad subject. Your claim should not be something on which whole books could be written. . Argument , Frederick Douglass , Logic 1094 Words | 5 Pages. Essay Development Learning Team B COM/172 September 10, 2010 The ultimate success or failure of a paper may often be traced back to . the planning stages. What might you do to provide yourself with the best opportunity to succeed when writing our college papers? Planning is the micro environment most important tool we can use to create an effective essay . Conditions Industrial? When we plan accordingly, we are setting the right expectation for completing our assignment.

We take the micro time to create an effective outline and use. Begin , Essay , Pop music 1304 Words | 4 Pages. watching. Mary Chastain writes for Breitbart.com and as a concerned parent, she mostly covers semi-controversial subjects of the in the revolution news that focus on mental . health issues of children. She inserts herself into her articles with compassion and lets her opinions flow. Micro Analysis? Any mother or father would certainly feel the compassion in Essay about Law, her words and might trust her judgment just by micro analysis, knowing that she is and gamble products a mother herself.

Not knowing this information could skew your view of her articles. If I did not know she was. Parent , Psychology , SpongeBob SquarePants 1056 Words | 3 Pages. of a highly successful career is the environment amount of respect we receive from our peers. We are respected because of our expertise and our knowledge. We stand out . above the average person. We are noticed, loved and admired by many. Eye Of? Our opinion is valued. Other people's opinions are high of us.

In our local community, we are thought of as being a vivacious and charismatic leader. Everyone wants to be around us because we make him or her feel good about themselves, and we help boost his or her self-esteem. Happiness , Need , Poverty 846 Words | 3 Pages. anyone believe that they were a witch. This is also seen as injustice because it is analysis definitely not fair or moral.

In The Crucible, Miller uses character to . show that just because someone is different could possibly mean that they were witches. An example of character in the film was when Giles Corey had just asked how someoneís day was and a fire had made flames. This made him convicted to about International, being a witch just because how creepy people had seen him as. Justice cannot be seen here because justice is. Arthur Miller , Daniel Day-Lewis , John Proctor 899 Words | 3 Pages. Essay Structure: The Secret To A Good Essay. Essay Structure: The Secret To A Good Essay Essays are like the people that write them; each one is unique . and individual.

A good essay topic seems the most important aspect for a paper; but if the writer canít effectively convey their argument or idea in environment analysis, a fluid procession the paperís topic will not matter. A writer needs to eye of the beholder film, capture their audience in micro, the most successful way and structural elements are a contributor to that. In the essay , Graffiti: Art or Vandalism, the author effectively. Art , Banksy , Eyesore 943 Words | 3 Pages. Descriptive Essay Example We all know college is hard; if it were easy, everyone would have . a degree and no one would ever ask for help.

But here at International, Crafton Hills College, tutors are available to help out micro students in any way, so that those who struggle can do well and be successful. These mentors donít just lecture, they take the eye of the beholder film time to make sure students understand and comprehend what is being taught. Tutors are at hand for a variety of subjects, some have. Learning , Teaching assistant , Tutor 1006 Words | 3 Pages. spaces to people who donít live in Ann Arbor who commute from all over analysis, the surrounding areas. For example , my MTH 169 teacher, Mr. Conditions? King, would . commute from Farmington to Ann Arbor every day. When in the class, he was always on time because he had another class before us so he had the opportunity to find a parking space, but if he arrived later than that he wouldnít have found one.

Another example was in winter 2012, my boyfriendís mother had exited the Bailey Library, and immediately a person asked. Ann Arbor, Michigan , Bus , Bus stop 1050 Words | 4 Pages. CORE Arguments, Opinions and suggestions. ? Appendix 2: Guidelines for Essays Each group must select ONE of the Topics below: Research the Topic and Write an . essay . In preparing their assignments, students are expected to do a thorough research on the chosen topic and analysis, also provide case examples to wrong hands, illustrate/defend their arguments. Where possible, students are encouraged to use UAE/GULF OR Middle-East organizations as an example . Micro Environment Analysis? In agreement with the lecturer, they may also change the topic slightly to improve basketball, suit a.

Critical thinking , Human resource management , Management 497 Words | 2 Pages. boot-camp not as a military training program, but rather as a group of micro environment analysis, individuals who are driven by a common goal? If we can do this then we can begin . making comparisons with other groups of and gamble, individuals and notice a great deal of micro environment analysis, similarities. Procter And Gamble Products? For example , universities offer a wide variety of clubs such as the micro environment analysis Philosophy Club or the and gamble Student Veterans Organization, and these clubs are formed because like-minded individuals driven by analysis, a common goal congregated and Program, bonded to birth their club. Just like.

Bond , Bonds, Lancashire , Marine 900 Words | 2 Pages.