Public institutions are charged with the responsibility of providing essential services for the welfare of the citizens by manipulating the economy＇s financial flow through public expenditure, taxation, and so on. Th...Public institutions are charged with the responsibility of providing essential services for the welfare of the citizens by manipulating the economy＇s financial flow through public expenditure, taxation, and so on. The reliance on public institutions to provide public services in Nigeria has resulted in disappointing results, because chief executives of the institutions take less interest in the degree of its success, and this accounts for the high level of fraudulent practices in such institutions. This study, therefore, examined the relationship between forensic auditing and fraudulent practices in Nigerian public institutions. To achieve this purpose, some hypothetical statements were made and a review of relevant literature was explored. The population of the study consisted of the general managers and accountants of 12 public institutions in Nigeria. The data generated were statistically tested with the Pearson Product-Moment Correlation Coefficient. The findings suggest that both the proactive and reactive forensic auditing techniques have a negative significant relationship with fraudulent practices in Nigerian public institutions. Based on the above, it was recommended that： （1） The Economic and Financial Crime Commission （EFCC）, the Independent Corrupt Practices Commission （ICPC）, and other anti-corruption bodies in Nigeria should have, in their payroll, internal forensic auditors to supplement the duties of the internal auditors; （2） Forensic auditors should regularly undergo training and development programs to acquaint them with relevant knowledge and skills for effective forensic auditing; and （3） Forensic auditing should be made mandatory for public institutions by regulatory authorities rather than being voluntary.展开更多
Hate crimes are a culture phenomenon which is perceived by most as an occurrence that should be uprooted from the society. Yet, to date, we have been unable to do so. Hate crimes are the subject of research and commen...Hate crimes are a culture phenomenon which is perceived by most as an occurrence that should be uprooted from the society. Yet, to date, we have been unable to do so. Hate crimes are the subject of research and comments by experts in various fields. In this regard, most scholars agree that a hate based crime is distinguished from a ＂regular＂ criminal offence by the motive--the attack is aimed at a victim who is part of a differentiated minority group. However, when reading the relevant documents in the area, it seems that the differences between the experts start at the most basic point--what constitutes hate crimes？ This article analyses the concept of ＂hate crimes＂ via an interdisciplinary approach aimed at flashing out the fundamental gaps in the research. We have found that the problems include, inter alia, discrepancies in the definition of hate crimes, methodological difficulties regarding validity and legitimacy （mainly due to the absence of information based on the attacker＇s point of view） and the lack of agreement on the appropriate legal methods required to deal with the ramifications of hate crimes. While part I of this paper revolves around the theoretical aspects of the questions put forth at the centre of this article, part II looks at the same questions from a legal viewpoint. The correlation between the two chapters shows the impact the methodological difficulties have on enforcement endeavors. This relation is further advanced through the examination of test cases from different countries, among them--lsrael. Finally, the article concludes by suggesting a few thoughts on the way to overcome the theoretical problems and making the enforcement efforts more efficient.展开更多
In step with reform and opening up, the Chinese system of anti-corruption charges has been progressively refined and elaborated. Its successive refinements and comprehensive transformation have resulted in a tight-kni...In step with reform and opening up, the Chinese system of anti-corruption charges has been progressively refined and elaborated. Its successive refinements and comprehensive transformation have resulted in a tight-knit network of anti-corruption criminal law and a dual system of charges. This system has made a remarkable contribution to combating corruption over the last three decades. More than the outcome of the natural evolution of legal logic, it also involves complex considerations of social transformation and reflects lawmakers＇ expectations of being able to prevent corruption at the institutional level. With the deepening and widening of reform and opening up, China＇s system of anti-corruption charges will inevitably develop towards the thorough abolition of the dual system of charges and the complete restoration of the unitary system.展开更多
文摘Public institutions are charged with the responsibility of providing essential services for the welfare of the citizens by manipulating the economy＇s financial flow through public expenditure, taxation, and so on. The reliance on public institutions to provide public services in Nigeria has resulted in disappointing results, because chief executives of the institutions take less interest in the degree of its success, and this accounts for the high level of fraudulent practices in such institutions. This study, therefore, examined the relationship between forensic auditing and fraudulent practices in Nigerian public institutions. To achieve this purpose, some hypothetical statements were made and a review of relevant literature was explored. The population of the study consisted of the general managers and accountants of 12 public institutions in Nigeria. The data generated were statistically tested with the Pearson Product-Moment Correlation Coefficient. The findings suggest that both the proactive and reactive forensic auditing techniques have a negative significant relationship with fraudulent practices in Nigerian public institutions. Based on the above, it was recommended that： （1） The Economic and Financial Crime Commission （EFCC）, the Independent Corrupt Practices Commission （ICPC）, and other anti-corruption bodies in Nigeria should have, in their payroll, internal forensic auditors to supplement the duties of the internal auditors; （2） Forensic auditors should regularly undergo training and development programs to acquaint them with relevant knowledge and skills for effective forensic auditing; and （3） Forensic auditing should be made mandatory for public institutions by regulatory authorities rather than being voluntary.
文摘Hate crimes are a culture phenomenon which is perceived by most as an occurrence that should be uprooted from the society. Yet, to date, we have been unable to do so. Hate crimes are the subject of research and comments by experts in various fields. In this regard, most scholars agree that a hate based crime is distinguished from a ＂regular＂ criminal offence by the motive--the attack is aimed at a victim who is part of a differentiated minority group. However, when reading the relevant documents in the area, it seems that the differences between the experts start at the most basic point--what constitutes hate crimes？ This article analyses the concept of ＂hate crimes＂ via an interdisciplinary approach aimed at flashing out the fundamental gaps in the research. We have found that the problems include, inter alia, discrepancies in the definition of hate crimes, methodological difficulties regarding validity and legitimacy （mainly due to the absence of information based on the attacker＇s point of view） and the lack of agreement on the appropriate legal methods required to deal with the ramifications of hate crimes. While part I of this paper revolves around the theoretical aspects of the questions put forth at the centre of this article, part II looks at the same questions from a legal viewpoint. The correlation between the two chapters shows the impact the methodological difficulties have on enforcement endeavors. This relation is further advanced through the examination of test cases from different countries, among them--lsrael. Finally, the article concludes by suggesting a few thoughts on the way to overcome the theoretical problems and making the enforcement efforts more efficient.
文摘In step with reform and opening up, the Chinese system of anti-corruption charges has been progressively refined and elaborated. Its successive refinements and comprehensive transformation have resulted in a tight-knit network of anti-corruption criminal law and a dual system of charges. This system has made a remarkable contribution to combating corruption over the last three decades. More than the outcome of the natural evolution of legal logic, it also involves complex considerations of social transformation and reflects lawmakers＇ expectations of being able to prevent corruption at the institutional level. With the deepening and widening of reform and opening up, China＇s system of anti-corruption charges will inevitably develop towards the thorough abolition of the dual system of charges and the complete restoration of the unitary system.
