金融 : CFA - FRM - PRM     财务: (全部免费开放) ACCA - CMA - CPA - AICPA    从业资格: (全部免费开放) 会计 - 证券 - 基金 - 银行




2018 FRM Part I 全部课程:知识模块精讲+复习强化+模拟题讲解    √ 2018 FRM Part II 全部课程:知识模块精讲+复习强化+模拟题讲解
上一主题:传Hulu CEO有意泄露出售消息 意在评估外界兴趣
下一主题:P1-Remuneration Committee
返回列表 发帖
2018 CFA LEVEL 1 2 3 高清精华课程

Bribery and Corruption

ACCA P1考试:P1
The UK Bribery Act identifies the key elements of bribery as:* a financial or other advantage; and intention to induce improper performance of a function or to influence the recipient in their official capacity.
differentiates between "according to rule" bribery and "against the rule" bribery "According to rule"—facilitation payments (bribes) are paid to receive (preferential) treatment for something that the bribe receiver is required to do by law.
"Against the rule"—the bribe is paid to obtain services the bribe receiver is prohibited from providing.
Transparency International also has formulated a clear and focused definition of corruption as "the abuse of entrusted power for private gain".
Other descriptions of corruption include: General corruption—the dishonest or fraudulent conduct by those who hold power, typically involving bribery.
Entity corruption—criminality and the abuse of power by the executive, managers, officials and employees of the entity, either internally or externally.
Bureaucratic corruption (appointed officials)— the abuse of power, office or resources by government employees for personal gain (e.g. by extortion, soliciting or offering bribes).
Political corruption (elected officials)—the use of legislated powers by government officials for illegitimate private gain.
Systemic corruption—the complete subversion of a political or economic system.

上一主题:传Hulu CEO有意泄露出售消息 意在评估外界兴趣
下一主题:P1-Remuneration Committee