scholarly journals La relación entre la auditoría, la corrupción política y la transparencia informativa: un análisis comparativo de las Comunidades Autónomas españolas

2022 ◽  
Vol 25 (1) ◽  
pp. 31-44
Author(s):  
José Manuel Vela-Bargues ◽  
Fernando Polo-Garrido ◽  
Emilio J. De la Higuera ◽  
Gemma Pérez-López

Nowadays, public administrations are experiencing a trend towards greater control and supervision as a result of citizen demands and the financial situation of recent years. Specifically, the Spanish Autonomous Communities have suffered greatly from the effects of the economic crisis of 2008 and they have detected a large number of political corruption processes, which has focused the attention of experts. Therefore, the main objective of this work is to evaluate the effect that the level of implementation of external auditing and the degree of information transparency have on political corruption in the Spanish Autonomous Public Administration. To do this, firstly, a review of the current level of implementation of external auditing in the Autonomous Communities, its transparency level and the degree of political corruption at the regional level is carried out. Secondly, an exploratory study consisting of a bivariate analysis and a regression model is performed. The results of the bivariate analysis show that there is a significant relationship between the level of external audit implementation and transparency. However, the regression model indicates that neither transparency nor auditing has a significant influence on corruption, except when we analyze partial audit and transparency indexes since the 2010 PGCP turns out to have a significant effect regarding corruption cases. En la actualidad, las administraciones públicas están experimentando una tendencia hacia un mayor control y supervisión como consecuencia de las demandas ciudadanas y la situación financiera de los últimos años. Concretamente, las Comunidades Autónomas españolas han sufrido en gran medida los efectos de la crisis económica del año 2008 y en ellas se ha detectado un gran número de procesos de corrupción política, lo que ha centrado la atención de los expertos en su estudio. Por ello, el objetivo principal del presente trabajo consiste en evaluar el efecto que el nivel de implantación de la auditoría externa y el grado de transparencia informativa tienen sobre la corrupción política en la Administración Pública Autonómica española. Para ello, se realiza en primer lugar, una revisión del panorama actual del nivel de implantación de la auditoría externa en las Comunidades Autónomas, de su transparencia informativa y del nivel de corrupción política a nivel regional. En segundo lugar, se lleva a cabo un estudio exploratorio consistente en un análisis bivariante y un modelo de regresión. Los resultados del análisis bivariante muestran que existe una relación significativa entre el nivel de implantación de auditoría externa y transparencia. No obstante, el modelo de regresión nos indica que ni transparencia ni auditoría influyen significativamente en la corrupción, salvo cuando analizamos índices parciales de auditoría y transparencia ya que la adaptación al PGCP 2010 resulta tener un efecto significativo respecto a los casos de corrupción.

2021 ◽  
pp. 2455328X2110325
Author(s):  
Yogendra Musahar

The recent incident, the gang rape and murder of a 19-year-old woman in Hathras, a small village in Uttar Pradesh of India, once again sparks a debate on links between sexual violence and castes in India. This article aims to examine the links between sexual violence and castes in India. This study utilizes the national representative National Family Health Survey 4 (NFHS-4, 2015–16) data. A bivariate analysis was carried out to analyse the data. A binary logistic regression model was applied to predict the effect of explanatory variables, viz. type of place of residence, years of schooling complete, economic status in terms of wealth index and finally castes on predicted variable, i.e. sexual violence. The binary regression model indicates that there were links between sexual violence and castes. For secured and dignified life of women, caste-based sexual violence must be annihilated.


2017 ◽  
Vol 51 (4) ◽  
pp. 415-446 ◽  
Author(s):  
Monika Bauhr ◽  
Nicholas Charron

While democratic accountability is widely expected to reduce corruption, citizens to a surprisingly large extent opt to forgo their right to protest and voice complaints, and refrain from using their electoral right to punish corrupt politicians. This article examines how grand corruption and elite collusion influence electoral accountability, in particular citizens’ willingness to punish corrupt incumbents. Using new regional-level data across 21 European countries, we provide clear empirical evidence that the level of societal grand corruption in which a voter finds herself systematically affects how she responds to a political corruption scandal. Grand corruption increases loyalty to corrupt politicians, demobilizes the citizenry, and crafts a deep divide between insiders, or potential beneficiaries of the system, and outsiders, left on the sidelines of the distribution of benefits. This explains why outsiders fail to channel their discontent into effective electoral punishment, and thereby how corruption undermines democratic accountability.


2016 ◽  
Vol 21 (4) ◽  
pp. 963-991 ◽  
Author(s):  
Denita Cepiku ◽  
Alessandro Hinna ◽  
Danila Scarozza ◽  
Andrea Bonomi Savignon

2018 ◽  
Vol 8 (3) ◽  
pp. 1
Author(s):  
Antonio Carlos de Almeida ◽  
Claudio Antonio Rojo

The strategic planning is a fundamental instrument for the management organization. The public administration is increased in that area and it had taken measures with the necessary adjustment. This research has the purpose of comparing the strategic planning of the Brazilian Federal Revenue - RFB (in Portuguese: Receita Federal do Brasil) with congener institutions from other countries. Even thought, the information available is limited, this research is able to provide a wide vision about the realities of these sectors and about the strategies that they had taken. This is an exploratory study, with a qualitative method, that aims to compare cases. The results show that the Brazilian tax administration gets a strategic planning based in international standard and that the tax administration analyzed were similar, having, in general, the same strategic orientation directed to the obtained of resources, aimed to the State and its publics policies, to safeguard the tax base, to stimulate the voluntary deadline compliance, for innovates technological solutions and the search for being recognized and respected. It was also observed that in the tax administration from developed nations the vision of future is related to the confidence that society has in these organizations, result of a consolidated tax system and in the valorization of people. 


2018 ◽  
Vol 16 (4) ◽  
pp. 693-713
Author(s):  
Jan Fuka ◽  
Petra Lesakova ◽  
Robert Bata

Public servants are confronted with the need to reflect the reality of the changing world. In past decades, managerial methods have begun to penetrate into public administration, which has gained the name of New Public Management . This approach has been criticized by part of both scholars and practitioners, because of the fact that it brings too many economic and managerial principles from the private sector. We think that New Public Management is still open to new challenges, but with emphasizing the values that are typical for public administration. The use of Corporate Performance Management using Sustainable Value methodology can be such challenge. The aim of paper is to introduce, modify and use Sustainable Value as a tool for Corporate Performance Management within New Public Management, for its use at regional level to measure the performance.


2019 ◽  
Vol 2 (2) ◽  
pp. 136-143
Author(s):  
Dini Arwati ◽  
Dini Verdania Latif

Indonesia government, at the time, is now trying to implement e-government in each of the Organization. E-government is a technology and information-based system that aims to improve the function of public administration and relations with the public. With e-government, it hoped that information transparency would be created, especially financial information. A transparent system can prevent the misuse of the budget, which affects the high level of corruption. Survey results at the global level show that there are cases of fraud that cause distrust of the government. The study is intended to determine the level of trust of society towards transparency finance in e-government. The research method used is the descriptive method by distributing questionnaires to 200 people of Bandung residents. The results showed that financial transparency in e-government affected people's trust.


2021 ◽  
Vol 63 (1) ◽  
Author(s):  
Almut Immekeppel ◽  
Stefan Rupp ◽  
Stanislas Demierre ◽  
Kai Rentmeister ◽  
Andrea Meyer-Lindenberg ◽  
...  

Abstract Background Intervertebral disc extrusions in the thoracolumbar region are a common spinal neurologic disorder in dogs and usually considered a neurological emergency. Several factors, like timing of surgery, have previously been analysed in order to determine the effect on outcome and time of recovery. Most studies have investigated one defined population of dogs and the influence of a single factor on the overall outcome. In this retrospective study, a large cohort of dogs and the influence of one or combinations of several factors on outcome and time of recovery were analysed. Results The bivariate analysis demonstrated a significant association between the following variables and the time of recovery: the time span between the onset of clinical signs and surgery (Cramers Phi $$\varphi^{\prime}$$ φ ′  = 0.14; P = 0.003), the grade of severity ($$\varphi^{\prime}$$ φ ′  = 0.23; P < 0.001) and the implementation of physical rehabilitation ($$\varphi^{\prime}$$ φ ′  = 0.2; P < 0.001). However, the analysis of a multivariable regression model demonstrated that a significant correlation only exists between the time span between the onset of clinical signs and surgery and the overall outcome (P = 0.007), as well as between the grade of severity and the time of recovery (P < 0.001). The percentage of dogs with lacking deep pain perception (DPP) that had to be euthanised due to their neurological condition, decreased from 20.0 to 2.9% when physical rehabilitation was implemented. Additionally, the proportion of dogs (same group) that improved to reach an ambulatory status increased from 80.0 to 91.4%. Conclusion The results of the bivariate analysis demonstrated several correlations between some variables and overall outcome or time of recovery, whereas the multivariable regression model demonstrated only two associations. The time span between the onset of clinical signs and surgery was significantly associated with the overall outcome. We therefore suggest that a surgical intervention should be performed without unreasonable delay. Due to the correlation between the grade of severity and time of recovery, owners of dogs with more severe neurological deficits prior to surgery should be informed about the presumably prolonged time of recovery.


2021 ◽  
Vol 42 (Supplement_1) ◽  
Author(s):  
M Temtem ◽  
M Serrao ◽  
M I Mendonca ◽  
M Santos ◽  
A Sousa ◽  
...  

Abstract Background Hepatocyte nuclear factor4 A (HNF4A) gene was considered by GWAS associated with atherosclerosis and CAD susceptibility. Loss-of-function mutations in human hepatocyte nuclear factor 4α (HNF4α), a transcriptor factor encoded by the HNF4A gene, are associated with maturity-onset diabetes of the young and lipid disorders. However, the mechanisms underlying the lipid disorders are poorly understood. Aim We propose identifying the genetic predisposition to atherosclerosis progression and events occurrence or regression and better prognosis, through a cohort study from GENEMACOR population. Methods We investigated a cohort of 1,712 patients who underwent coronary angiography with more than 70% stenosis of at least one main coronary vessel. 33 SNPs associated with the risk of CAD in previous GWAS were genotyped by TaqMan assays methodology. We evaluated the best genetic model associated with CAD prognosis (events) with a 95% CI in bivariate analysis. The hazard function was performed by a Cox survival regression model adjusted for age, sex, type 2 diabetes, hypertension, and hypercholesterolemia, to evaluate their relationship with the event's incidence. Finally, we constructed Kaplan–Meier cumulative-event curves for the significant genetic variants. Results Our evaluation revealed a SNP paradoxically associated with protection from atherosclerosis progression and events occurrence: rs1884613 C&gt;G in the HNF4A gene on chromosome 20 dominant model [OR=0.653; 95% CI (0.522–0.817); p=0.0002]. Cox survival regression model showed a CAD protective effect of HNF4A with a Hazard ratio (HR) of 0.771; p=0.007. The Kaplan-Meier cumulative event analysis disclosed that the CG+GG vs CC genotype of rs1884613 HNF4α was associated with a better prognosis (Breslow test, p=0.004) at the end of the follow-up. Conclusion We identified, in this study, one SNPs paradoxically associated with a better CAD prognosis rs1884613 in HNF4A. The HNF4A gene variants could induce loss of HNF4α function, modifying and modulating hepatic lipase and lipid metabolism conferring a beneficial effect on atherosclerosis progression and events occurrence. FUNDunding Acknowledgement Type of funding sources: None.


2021 ◽  
Vol 17 (1) ◽  
pp. 105-133
Author(s):  
Camille Tremblay-Antoine

This article presents an exploratory study of the concept of political mediatization. Using the scoping review method, we survey academic writings on this subfield of political communication. This research aims to highlight the dominant topics covered in the literature on the mediatization of politics, identify gaps in research, and provide a better understanding of how studies on mediatization align within the broader literature on political communication. With this systematic approach, we aim to better conceptualize the mediatization of public administration by identifying consensus on the concept in the existing literature. The scoping review process indicates that: (1) Studies analyzing mediatization focus on political actors and institutions, and the junction between political mediatization and public administration is rarely studied; (2) Approaches used to study the mediatization of politics are mostly qualitative; (3) The mediatization of public administration has only been analyzed quantitatively in European contexts, and; (4) Indicators used to measure the degree of mediatization in public administration differ widely between studies.


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