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This study aims to investigate an individual’s boundary crossing with regard to bribery, gifts and favouritism in rewarding contracts. Samuel Pepys’s diary was written in the 17th century and through detailed accounts gives insight into his inherent professionalism and his negative opinions around bribery but also his acceptance of “gifts” and awarding of contracts to “friends”.

The research uses a narrative approach to study a detailed and reflective personal diary identifying the diarist’s self-exploration and attitudes around the receipt of gifts and the awarding of contracts. This microhistory is presented with a narrative account of a case study of the relationship between the diarist, Pepys and a supplier, Sir W. Warren.

The diary illustrates how Pepys crosses these boundaries and how the lack of accountability within his role enables him to do this. This detailed study enables answers to questions that with time, legislation and lack of acceptability, have become more difficult to ask and to answer, about the crossing of boundaries and ethical decisions around the acceptance of bribes and kickbacks.

A contribution of this paper is the use of a diary, at least a diary as self-reflective as Pepys’s written up as a narrative account. The use of a detailed diary in an accounting microhistory of this nature gives insight and assists in answering difficult to ask questions around personal motivations for bribery and corruption and contributes in this area. The research contributes in developing research around boundaries and the corruption equation using the insight gleaned from this narrative account.

This study aims to increase awareness and educate the reader about health-care fraud targeting seniors in the USA to help stakeholders better understand, recognize and prevent this type of fraud.

This paper collects statistics on the current state of health care frauds committed against seniors, and examines related cases and laws.

The authors find this type of fraud is highly prevalent and expected to increase. Current laws preventing this fraud from occurring are multifold and complex. While prevention strategies through law enforcement have been somewhat successful, a reduction in resources may put seniors at an increased risk in the years to come.

Without additional prevention strategies, the problem will likely escalate with a growing population of older adults. This study encourages further research into effective prevention strategies and methods to fight health-care fraud against seniors.

Health-care fraud and its associated costs pose a significant threat to the society and economy of the USA. Reducing this fraud will not only reduce the costs to the US economy but also improve the physical and mental well-being of senior victims, reduce their mortality and hospitalization rates and improve the public trust placed to health-care providers.

This study highlights how health-care fraud is committed against seniors. With the projected trend of an aging US population, educating stakeholders, increasing awareness and applying tools to protect seniors will be important to reduce the absolute scope of this problem in the future.

This chapter seeks to classify condominium crime, explain its neglect in light of the growth of condo living in cities and closely consider the prospects for greater visibility and legal regulation of these acts. We deploy traditional dichotomies of white-collar/street crime and insiders/outsiders to construct a two-dimensional typology of condo crime and illustrate each type using empirically grounded examples from extensive qualitative research in Ontario and New York State entailing analysis of media accounts, condo owner association and corporation websites, and numerous interviews with owners, board directors and industry actors. We argue that the condo form retains peculiar characteristics that tend to prevent public reporting of condo crimes and leaves the ‘usual suspects’ (i.e. street criminals) in the spotlight while other, potentially more damaging, acts are neglected. We conclude by discussing barriers to knowing the extent of condo crime and their relationship to legal regulation.

The purpose of the study is to review The False Claims Act (FCA) settlements and challenges facing the industry to suggest the motivation behind firms’ alleged fraudulent activity. FCA has been applied against pharmaceutical companies by the US Government to combat marketing fraud including kickbacks, improper pricing and off-label promotion. The interests of the US Government and medical professionals are also considered. Changes to the law governing pharmaceutical marketing practices are recommended.

Cases settled under the FCA between 2005 and 2012 were identified by accessing the US Department of Health and Human Services (DHHS) Corporate Integrity Agreements Web site and annual reports and the quitamhelp.com Web site. Case details were collected from US Department of Justice press releases, DHHS annual reports, and case documents in the Public Access to Court Electronic Records database.

Of the settled cases in the final sample, improper pricing practices were evident in 33 per cent of the cases; off-label promotion in 52 per cent; and both in 15 per cent of the cases. Forty-eight per cent of the alleged fraudulent marketing activity occurred within the brands’ first year and 68 per cent within the first two years on the market. Reported settlements ranged from US$4 million to US$4.3 billion.

This research simultaneously considers business issues facing the pharmaceutical industry and alleged fraudulent marketing activity to recommend changes to the law governing drug promotion. Changes have the potential to improve the balance between the respective interests of industry, medicine and government and to improve compliance and patient care in the future.

The purpose of this paper is to make readers aware of the extensiveness of healthcare fraud in the USA and how it involves and affects the government, healthcare providers, insurance companies, patients and the public. In addition, recommendations are made that may help control this pervasive type of fraud.

A range of different journal publications, information from government health institutions and law enforcement websites, healthcare fraud cases and healthcare laws are used as a basis to provide information about how fraudsters are committing healthcare fraud and how to prevent this fraud from occurring.

Despite increased funding and prosecution efforts by the government, healthcare fraud continues to be a major threat to the US economy and public. While healthcare fraud will never be eradicated, specific efforts can be deployed to help rein in these complex fraud schemes.

The paper provides a useful resource of information on healthcare fraud for healthcare providers, insurance companies, patients and the public that may help combat healthcare fraud and prevent financial losses.

Every dollar saved from combating fraud could be used to improve access to more or better health services and can, thereby, save lives.

This paper provides recommendations regarding healthcare fraud that could help prevent this large drain on the US economy.

The second decade of the twenty-first century finds Brazil racked by a series of scandals that are extreme even by world standards. This chapter presents an explanation for one of the behaviors that have produced these scandals. Specifically, it is the offering of bribes to public officials by individuals or companies that stand to benefit from contracts to perform public services and, furthermore, the paying of kickbacks to the officials if the contract is awarded. I liken this behavior to the making of vows to the saints in the “popular” or “folk” form of Catholicism – and other popular religions that accept its basic premises – and the fulfillment of the promise if and when the otherworldly being provides what the petitioner requested. Part 1 of the chapter examines an election for mayor of the city of Fortaleza in 2012 in which the office was “bought” for what seemed to be an exorbitant amount of money. I hypothesize that this is to be explained by the anticipation of the city receiving government contracts to build a soccer stadium, a rail system, and other projects related to the 2014 World Cup. In Part 2, I examine Brazil’s religions beginning with popular Catholicism, to show that the normative way of gaining something desired from a supernatural – be it the restoration of health or the recovery of a lost item – is to offer it something it values and then fulfilling the promise if and when the petitioner receives what was requested. I contend that this important religious pattern continues to provide the template for the secular behavior that is being judged to be corrupt by standards other than those found in the religiously based worldview of many Brazilians.

This study aims to investigate stakeholders' perception of the most prevalent unethical practices in the Ghanaian construction industry.

Data used for this study came from a cross-sectional survey (questionnaire), which was administered to 273 stakeholders in the construction industry using convenience sampling technique. The data were analyzed using statistical software package SPSSv17 to determine the most prevalent unethical practices. The ranking factor was calculated based on relative importance index (RII) value.

The results of this study reveal that corruption was perceived by major stakeholders as the most prevalent unethical behavior (RII = 0.82) followed by bribery (RII = 0.79). Political interference and kickback came third (RII = 0.77) and fourth (RII = 0.74), respectively. However, the least prevalent unethical behaviors were extortion (RII = 0.56), workplace violence (RII = 0.57), alcohol abuse (RII = 0.59) and harassment (RII = 0.59). The findings suggest that when the various groupings were taken into consideration separately, the differences in their perceptions were obvious.

Data for this study were collected from construction stakeholders in Ghana who were conveniently sampled. As a result, in reference to the sampling framework which focused on major stakeholders in only two regions of Ghana does not sufficiently ensure full generalization of the results.

The findings of the study provide significant information for construction organizations and practitioners regarding unethical practices, which are most prevalent in the Ghanaian construction industry. Construction organizations and practitioners seeking to mitigate the negative effect of unethical practices on their performance should focus on educating construction workers on how to avoid corrupt practices and report same to the authorities. Also, ethics training programs must be instituted for staff coupled with constant and random inspection and checking of ethical compliance, verbal promotion and praise for ethical conduct and in some cases increase in employees pay.

This paper is one of the first to have accessed the views of broader stakeholders, i.e. consultants, contractors, professionals, suppliers, regulators, clients and construction workers in the construction industry regarding the most prevalent unethical practices in the Ghanaian construction industry in one study. This study, therefore, enriches the current literature by providing additional dimension to the understanding of unethical practices in the Ghanaian construction industry.

The article examines the potential impact of FAR Subpart 3:10, Contractor Code of Business Ethics and Conduct on the system for regulating defense procurement integrity. The article argues that the adoption of the new Contractor Code of Business Ethics and Conduct will not change the already heavy emphasis placed on full compliance with criminal and civil statutes directed at protecting procurement integrity. The article also argues that the defense procurement integrity program should devote equal attention to adoption of non-criminal standards of conduct directed at assuring the impartiality and objectivity of contractor employees. Finally, the article argues that in order to rebuild public trust in contractor employees the FAR Council should require contractor employees who perform duties similar to full-time federal employees to comply with a new uniform set of non-criminal standards of conduct rules directed at assuring the impartiality and objectivity of contractor employees.

The purpose of this paper is to identify and analytically review the trends of financial crimes as channels of corruption that impact the development process and economic progress in Africa.

This paper outlines the trends in financial crimes by compiling statistics derived from a scan of the publicly available survey and other published data related.

The financial crimes of embezzlement and theft, bribes and kickbacks, money laundering and illicit financial flows and state capture are all channels of corruption that are prevalent in Africa with significant negative effects on the continent’s socio-economic development progress. The magnitude of these crimes has been trending upward with the resultant effect that corruption continues to have significant negative impacts on Africa’s current and future development prospects. To develop policies to minimise these negative effects, it is necessary to quantify and continuously monitor the magnitude of these various corruption channels.

The main value of the study is the insights it provides on the nature and extent of the trends in financial crimes as channels of corruption in Africa, and the resultant negative impact on socio-economic development in the region.

The build-operate-transfer (BOT) model is fast becoming a sustainable tool for remedying the deficiencies of public financing of hostel facilities in Nigeria. Being a new concept in Nigeria, this study aims to assess clients’ organizations perspective of risk factors associated with BOT model with a view to providing information for their effective management.

Quantitative descriptive analysis was used, which was based on primary data obtained through questionnaire survey. The respondents included architects, engineers (structural/civil/mechanical/electrical), builders and quantity surveyors who were officials in the physical planning development and works departments of five sampled universities in the southwestern Nigeria who executed at least one BOT hostel project. A total number of 45 copies of questionnaire were administered, out of which 35 copies representing a response rate of 77.8 per cent were retrieved. Data analysis was undertaken using descriptive statistics: percentages, mean item score and relative importance index.

Severity of the risk factors specific to BOT model for hostel development was revealed. Besides, conceptual allocations and mitigation measures were suggested against each risk factor.

Private sector investor would find the results of this research useful in preparing robust BOT contract packages through the understanding of the nature of risk factors associated with the procurement model.

With limited evaluation of BOT in hostel facilities procurement, this study developed a simplified approach to management of risk factors associated with BOT model in the education sector.