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INTRODUCTION A bribe is a form of corruption which involves the promise of money or a favour to someone in a position of power, with the hope of influencing that person's behaviour. Bribery is viewed as a crime in many regions of the world, and people who are caught offering or receiving bribes may face hefty penalties. In other regions, the line between bribing and tipping is sometimes rather blurred, which can make it difficult to prosecute people for bribery, or to understand when one has crossed the line. Bribe entered English in the 1300s, in the sense of something stolen which is derived from the French briber, to beg. Around the 1500s, bribe began to acquire its current associations with corruption.

There are several reasons why bribery is viewed as a crime. In the first place, accepting a bribe and acting on it is a clear misuse of power, and a dereliction of duty. In egalitarian societies, the thought of greasing the way with bribes is especially distasteful, because it highlights the differences between those who can buy power or favours, and those who cannot. A bribe may also compromise the quality of a transaction. For example, when a construction firm bribes a government official to get a contract, the government official may overlook a company which provides superior or cheaper work, thereby essentially cheating the government.

Bribes can take any number of forms. Historically, bribes to public officials have been extremely common, and in some regions, this continues to be the case. Bribes also play a role in the financial industry, and even in occupations like medicine, where doctors may be bribed by drug companies to prescribe their products. Politics is also rife with bribery in many regions, with people bribing politicians to achieve desired ends, and politicians in turn offering bribes to others in the hopes of attaining specific goals, like winning an election.

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Drawing the line with bribes is very challenging. For example, many politicians receive healthy campaign contributions from an assortment of companies and industries. These payments could be viewed as bribes in the eyes of some critics, especially when the politicians vote and act in the interests of their biggest contributors. However, it could also be argued that these companies are certainly entitled to support candidates they like, especially when those candidates have political beliefs which align with the interests of the company.

Bribery involves offering or accepting something of value in a situation where the person who accepts the bribe is expected to perform a service which goes beyond his or her normal job description. For example, a motorist being ticketed for parking in the wrong place might offer a bribe to the police officer to ask him or her to tear up the ticket. In many regions of the world, bribery is considered a crime, and it can be severely punished. In other areas, bribery is more socially acceptable, which can place a heavy burden on those in the lower ranks of society, as they cannot afford to bribe officials in the style to which they are accustomed.

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ECONOMIC ANALYSIS In todays business world, bribery has become an everyday problem. Some people consider it to be a fair business tactic as others consider it to be an unethical act. The economic analysis of bribery falls into two broad categories. First, economics can help isolate the underlying factors that produce corrupt incentives, independent of the strength of bribery laws. Empirical work builds on this theory to produce estimates of the social costs of corruption and its impact under a range of conditions. Secondly the economic principles can help one assess the laws and policies against bribery to see whether they deter payoffs effectively.

Economic theory holds that the legal system should impose criminal liability on a person who advances his goals by using force or artifice instead of a voluntary exchange. Force and artifice are inherently coercive behaviours, unresponsive to the market mechanisms that put exchange prices on what people want to achieve. Because market mechanisms cannot control such behaviours, the state should step in

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and impose criminal punishments on the perpetrators. These punishments should discourage future coercive behaviour. Therefore, they ought to be high enough to offset the benefits that perpetrators expect to gain from acting coercively against other peoples interests.

Bribery and related offenses have a uniform structure such as a public official receives something of value from a private person in exchange for acting or promising to act to the private persons benefit. Any such transaction divides between the parties some asset or opportunity belonging to the government. The private person derives profit from misappropriating or obliterating the governments interest and gives part of this profit to the public official. Any such transaction is necessarily coercive toward the government. For, as a consequence of the officials betrayal, the government suffers a deprivation of its interest, asset, or opportunity. Both parties to this transaction gain from by passing the market. Each of them generates an off-market benefit not obtainable through voluntary exchange and the system of rules governing that exchange.

Pak Hung Mo (2001), which explains the role of corruption in economic growth provide quantitative estimations due to corruption on the growth and importance of channel changes. Study of corruption he is focusing on 54 countries that are in Corruption Perception Index (CPI). By using the least squares estimator (OLS), he found to increase 1% level corruption will reduce the rate of economic growth in the range of 0.72%. In other words is that, with an increase of one unit in the index perception of corruption will result in economic growth rate decreased by 0.545 points percent? What is most important in the economic growth of the channel is political instability, which is as much as 53% of the influence on growth economy. He also found that corruption can reduce the level of human capital and partnership private investment.

Table I and Table 2 show the review of Economics and Statistic used in Wei, S. (2000) research on How Taxing is Corruption on International Investors?

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Table 1: Sources of Transparency International

Table 1: Sources of the Malaysian Anti-Corruption Commission

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LEGAL ANALYSIS In legal terms, bribery is described as the act of accepting or offering something of value, such as money, in return for a certain action or influence on a government official. Bribes can take many different forms, but are always intended to influence or alter the action of various individuals. Bribery goes hand in hand with both political and public corruption.

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According to law, both the recipient of the bribe and the provider of the bribe can be charged with the offense of bribery. A bribe may be a gift given to someone in exchange for certain action or influence. Other forms of bribes may include property, various goods, privileges, services and favours. However, the most common bribes are given as currency.

As example bribery occurs on all levels of the government within the United States as well as in other countries. Unfortunately, a large number of bribes each year go undetected, resulting in no charges or convictions upon the guilty parties.

The different levels and types of bribery are clearly defined under United States law. The first type is the bribery by or of a public official, who is someone who acts on behalf of the United States, such as a juror or a senator. The intention of the bribe is to influence the action of the official in the discharge of their public or legal duties such in other words, a bribe might be given to a senator to encourage them to vote a certain way on a bill, or to a juror in order to solicit a particular outcome in a trial. A public official who is convicted of bribery will be fined three times the amount of the bribe or imprisoned for no longer than 15 years. The public official will also not be allowed thereafter to hold any government or political office in the United States.

The next type of a bribe is by a witness. A witness will receive a fine of three times the amount of the bribe or up to 15 years in prison if they accept a bribe for them to alter a testimony. The briber themselves will face a fine and up to two years in prison.

The Foreign Corrupt Practices Act in 1977 makes it unlawful for a United States citizen, as well as certain foreign issuers of securities, to pay a foreign official in order to obtain business with any person. In 1998 a provision to the Act was added which applies to any foreign firms or foreign-born persons who take any act in furtherance of a corrupt payment while in the United States.

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Others may be found guilty of taking bribes as well. If a bank representative accepts a bribe of anything more than $1,000, he or she can be imprisoned for no longer than 30 years, and fined three times the value of the bribe. Sporting officials are also sometimes offered bribes to "fix" a sporting event to ensure an outcome that the briber desires. If a referee or other sporting official is convicted or bribery, the punishment can consist of a fine and imprisonment of no longer than five years.

There are many bribery-related offenses with which an individual may be charged. Some of these include government fraud, extortion, kickbacks, procurement fraud, the health care industry and employee benefits or pension plans, and many others. Each of these offenses will result in punishment or sentencing that reflects the severity of the actual crime that has been committed.

Perhaps one of the most common reasons that bribery takes place is to receive unlawful commissions or pay. This is sometimes referred to as a kickback. Often, kickbacks go undetected. However, financial documents within a company or corporation will sometimes serve as substantial evidence in a criminal case to convict the guilty parties of bribery.

Some famous examples of bribery include a federal case in which two former Pentagon officials were sentenced to 24 years in prison after making $1 million and being provided with prostitutes; and the case of an army major who worked as a contracting officer, and who accepted bribes from military contractors that totalled $9.6 million.

Those facing bribery or other related charges should hire an attorney, regardless of their guilt. The punishments for bribery can be severe and having a professional that can handle the case will be of great assistance. When hiring an attorney for a bribery case, it is imperative that he or she has plenty of experience handling similar cases. It may be wise to ask the attorney questions regarding their experience with related cases. An attorney's fees for handling a bribery case in a criminal case will vary, depending on many factors.

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ETHICAL THEORIES ANALYSIS Ethics means the principles and rules of morality that generally accepted as a way to control an individual behaviour so well. The factors that influence an individual are the ethics family influence, peer influence, personal experience, moral values of the individual self and situation factors.

We know that most of the decisions made are often prolonged effect either to the party or parties making the decision to receive a decision. This is because the decisions and actions taken by management or the individual is not only an impact on the one hand or on one level only. These effects can also impact on the local society where decisions are taken involving an action for the community.

Eternal Law is a theory that stated the religion law cannot be changed and valid forever. But people nowadays are more concerned on materials and self satisfaction without bothering the religion boundaries that prohibit or permit any such behaviour. In the event of corruption, it is a negative impact. One could be lost when they take bribes just for personal satisfaction.

Through the theological ethics theory (utilitarianism) on which it depends to the effects of the outcome of one's actions, if the actions of a person or a society is correct, then it will bring benefits and if not they lead to harm too many people. For example through bribery, some feel that the bribing process can be speeded up work done. This does not directly affect the organization and the community because they believed only by bribing a job can be executed or processed quickly. This will also lead to widespread corruption in the society and there is no transparency in the organization.

Another theory is the Deontology Ethical Theory Classical (Universalism) which is based on the intention of a person rather than relying on the result of the action. In this theory, if a person is good intention, then the effect is the result of his actions would be good, and vice versa. This theory also assumes that all men are not influenced each other and everyone will be given equal treatment. Thus this theory assumes that if a

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person is in good faith will always lead to good results and if a person is in good faith, then it necessarily for the good of all. Yet there is no shortage of theories as we as human beings do not know the extent of assessing a person's good faith, and how we want to interpret them. Moreover, it is impossible to give equal treatment as everyone has feelings, values, morals and thinking differently.

In Personal Liberty Theory, a person has the right to keep properties or anything that he or she owned without sharing it with others and also have the right to give it to anyone who like it. An individual is allowed to choose one of the alternatives of his choice according to his will. This theory also has disadvantages, which was between it has a narrow definition of freedom which will give a negative impact on others. For example, when an individual decides to take regardless of the negative effects of corruption. As a result of having freedom of choice, it is actually lead to harm.

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CONCLUSION Whoever we may deal with, and wherever we may operate, we are committed to doing so lawfully, ethically and with integrity. As part of this commitment, all forms of bribery and corruption are unacceptable and will not be tolerated. We must not, and we must ensure that any third party acting on our behalf does not, act corruptly in our dealings with any other person. In avoiding this, ethics education should be emphasized as earlier among the children.

Ethics education should be fostered in schools, in institutions of higher learning in the workplace and beyond. Ethics education will provide guidelines on code of professional ethics. Ethics is designed to regulate the conduct of the professionals so that they can use their knowledge, expertise and skills available to the benefit of all parties. To achieve this purpose professional work ethics play an important role to make ethical and successful society. However, the mechanism for controlling human behaviour should be beyond professional ethics. This is because there are many factors that influence and determine the behaviour of an individual and his decision.

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Therefore, other factors such as the necessities of life, life values, law enforcement, education, religion, culture, and others so that it should be taken into account to build a living environment that constantly motivate an individual to do something that only benefits coming and the good of all.

Ethics should be learned and practiced in daily life and in all our actions. Effectiveness lies in the ethical principles of the individual. Without self-discipline and mental strength that high a person cannot achieve the desired ethics. When ethical problems cannot be addressed, then the last resort is law enforcement. When this happens of course it is too late to be corrected because of course there is the punishment that awaits those who are guilty. In conclusion it can be concluded that the ethics inherent in a person with the discipline and strength of the individual self.

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REFERENCES

Aumann, R. J., Hart. S., (2002). Handbook of Game Theory with Economic Applications. Vol. 1-2. North-Holland, Elsever.

Bardhan, P., (1997). Corruption and Development: A Review of Issues. Journal of Economic Literature.

Busemeyer, J. R., Matthew, M., Wang, Z. A., (2006). Quantum Game Theory Explanation of Disjunction Effects. In: Proc. 28th Annual Conference of the Cognitive Science Society.

Capua, Joe., (2005). World Bank Indicators Measure Good Performance. Voice of America.

Crawford, David., (2008). French Firm Scrutinized in Global Bribe Probe. The Wall Street Journal.

Sarah Dina Mohd Adnan, (2013). Impak Rasuah Kepada Pertumbuhan Ekonomi. Retrieved on 30 June 2013 from the web

http://www.ukm.my/fep/perkem/pdf/perkemVIII/PKEM2013_1E4.pdf

Yannaca-Small, C., (1995). Battling International Bribery. The OECD Observer.

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