The thesis deals with financial accounting and taxation; i.e. areas with increased risk of unethical behaviour. It presents and critically evaluates the measures introduced by the European Union, the Organisation for Economic Co-operation and Development (OECD) and the authors of Taxparency project - the nongovernmental organisation Transparency International Česká republika and Lexperanto association. The introductory chapters of the thesis offer a brief excursion into the realms of philosophy, law and psychology. Their purpose is to provide a comprehensive summary of the most important findings from these disciplines for better understanding of the meaning and fundamentals of ethics. Subsequently, three key areas of financial accounting and taxation are discussed - non-transparent ownership structures, virtual offices and transfer prices - with the objective to determine the motives of entrepreneurs to use these practices. LuxLeaks case is mentioned as a practical example of unethical behaviour of entrepreneurs, tax advisers as well as of civil servants. The conclusion outlines the Taxparency project. The aim of the thesis is not only to introduce but also critically evaluate the project. Based on the results of a questionnaire survey, the possibilities of the project implementation in the conditions of the Czech Republic are analysed. The official websites of individual institutions and organisations became the main information source for the thesis.

No description available.

Diploma thesis concerns two current issues filling scholarly magazines in recent years. The first one is a discourse about the global civil society, its existence, definition and scope. Thesis maps the basic approaches and creates three groups of authors: globalists, skeptics and empiricists. The second issue is about the need of better accountability which arises after few scandals of global institutions in the early years of new century. The scandals didn't avoid the international non-governmental organizations. The diploma thesis summarizes few types of typologies of accountability and introduces the basic areas divided into the two groups: moral and political accountability and procedural and internal accountability. The research part of thesis comprises the accountability assessment of three branches of international non-governmental organizations: Amnesty International, Greenpeace and Hnutí DUHA - The Friends of the Earth. The goal was to find the appropriate methodology for assessing the national branches and verify it. The main result is the modification of an existing methodology of One World Trust organization and the finding that the organizations have the low rate of accountability.

Univ., Diss.--Köln, 2002.

Submitted by clara giraldou (clara.giraldou@hec.edu) on 2017-11-29T17:08:24Z No. of bitstreams: 1 Thesis - Clara Giraldou.pdf: 1001288 bytes, checksum: 280f342190a07f2aba3878d0b6a50e7c (MD5) / Rejected by Josineide da Silva Santos Locatelli (josineide.locatelli@fgv.br), reason: Oi Clara, Por favor veja as correções a serem feitas na sua tese: Página 1: Deve ter o nome completo do aluno, retire uns três espaços antes do título, o título está diferente do informado anteriormente: THE INFLUENCE OF CIVIL SOCIETY ORGANIZATIONS ON THE EXTENT OF CORRUPTION IN THE PRIVATE SECTOR Página 2: Corrigir o título, em “Knowledge field” deve ter a linha do seu orientador: INTERNACIONALIZAÇÃO DE EMPRESAS; Página 3: A Ficha Catalográfica deve ficar no final da página; Página 4: Colocar o nome completo, corrigir o título, Knowledge field” deve ter a linha do seu orientador: INTERNACIONALIZAÇÃO DE EMPRESAS; Acknowledments, Abstract, Resumo e TABLE OF CONTENTS deve estar no centro da página e com letras maiúsculas. Depois dessas correções, por favor, poste novamente. on 2017-11-29T17:45:14Z (GMT) / Submitted by clara giraldou (clara.giraldou@hec.edu) on 2017-11-29T18:06:52Z No. of bitstreams: 1 Thesis - Clara Giraldou.pdf: 1002258 bytes, checksum: a0203a44600fdc18c46b09e536344c2d (MD5) / Rejected by Josineide da Silva Santos Locatelli (josineide.locatelli@fgv.br), reason: Oi Clara, Por favor veja mais algumas correções a serem feitas na sua tese: Página 1: Dar espaço até o seu nome ir para a próxima página; Página 2: Nome no início da página, na linha do orientador tem que está em português: Internacionalização de Empresas; Retirar todos os números de páginas antes da introdução, porém devem ser considerados. Por exemplo, se tem 9 páginas antes, a introdução deve começar com a página 10. on 2017-11-29T18:28:24Z (GMT) / Submitted by clara giraldou (clara.giraldou@hec.edu) on 2017-11-29T19:12:14Z No. of bitstreams: 1 Thesis - Clara Giraldou.pdf: 1000898 bytes, checksum: 4babc783137f72178d2c4ee5e4b24174 (MD5) / Approved for entry into archive by Josineide da Silva Santos Locatelli (josineide.locatelli@fgv.br) on 2017-11-30T12:07:51Z (GMT) No. of bitstreams: 1 Thesis - Clara Giraldou.pdf: 1000898 bytes, checksum: 4babc783137f72178d2c4ee5e4b24174 (MD5) / Made available in DSpace on 2017-11-30T12:18:08Z (GMT). No. of bitstreams: 1 Thesis - Clara Giraldou.pdf: 1000898 bytes, checksum: 4babc783137f72178d2c4ee5e4b24174 (MD5) Previous issue date: 2017-11-29 / Corruption is widespread in developed countries and emerging countries alike, both in the public and private sector, and corrupt activities have become embedded within daily routines for too many companies and government branches worldwide. Over the past few decades, corruption has stopped being considered as a taboo and most of people on earth now agree with the founder of the well-known organization Transparency International (TI), Peter Eigen, on the fact that corruption is ‘undermining everything’ (Eigen, 2010) and urgently needs to be fought back. The challenge faced by civil society organizations or any actor fighting corruption today is new: finding a way to rectify an already corrupt system where corruption has become normative. It is about inducing organizational change, working towards a context where change is more likely to occur. The objective of this paper is to examine civil society organizations’ actions to understand whether and how it is possible to bring about change within organizations to get them rid of corruption. It focuses on TI, which leads the fight against corruption worldwide and calls itself a body that strives to ‘stir the world’s collective conscience and bring about change’ (TI, 2016). / A corrupção está presente tão em países desenvolvidos como em países emergentes e difundida tão no setor público como no setor privado. Atividades corruptas já estão enraizadas na vida cotidiana para demasiadas empresas e órgãos do governo. Nas últimas décadas, o mundo parou de considerar a corrupção como um tabu e a maioria das pessoas concordariam agora com Peter Eigen, o fundador de Transparency International (TI), para dizer que a corrupção ‘prejudica tudo’ (Eigen, 2010) e que precisamos combatê-la. Organizações da sociedade civil que lutam contra a corrupção enfrentam agora um novo desafio: identificar uma maneira de corrigir um sistema que já está corrupto e no qual a corrupção representa a nova norma. Consiste em induzir uma mudança nas organizações, estabelecer um contexto onde alterações podem mais facilmente ocorrer. O objetivo desse trabalho acadêmico consiste em examinar as ações das organizações de sociedade civil para entender se é possível e como suscitar mudanças nas organizações para libertá-las da corrupção. Foca a atenção na famosa instituição TI, que indica o caminho para combater a corrupção e se identifica como uma organização que se empenha em ‘agitar a consciência coletiva do mundo e fomentar mudança’ (TI, 2016).

This diploma thesis analyses the current state of corruption in the Czech Republic. Primarily I focus on public administration and public sector, however I seek a comprehensive view on the issue in my thesis. The first part presents the theoretical approaches to corruption, bureaucracy and public administration, lobbying, interest groups etc. The practical part deals with methods of measuring corruption, the position of the Czech Republic against other states, legal specification of corruption and the impact of corruption in the states economy. Furthermore, I present causes of origin and spread of corruption and analyse current and planned instruments of government anticorruption fight in combination with the activities of organizations dealing with corruption. The aim of my thesis is to determine whether the current anti-corruption steps are properly set and whether those steps are actually implemented.

跨國公司與開發中國家官員之賄賂關係被稱為骯髒聯盟。非國家行為者是形塑與改變國際規範之重要參與者，本研究檢視重點在於國際透明組織為切斷骯髒聯盟之供需關係，如何運用其獨特之跨國倡議網絡模式，透過建立聯盟(coalition-building)途徑，促成國際公約並且改變簽署國之國家行為。該非政府組織影響國際關係之具體成果為1997年簽署之OECD反賄公約，該公約是第一個從供應方(supply-side)切斷跨國商業賄賂鏈之國際規範，其立法歷程與會員國之國家偏好改變足以證明國際透明組織之影響力。 主流學派之結構現實主義者主張國際關係是結構決定論，以強權國家為主要的、具決定性之行為者，國家偏好是外生給定的利益排序。本研究主張以建構主義為基礎之全球反貪運動則是反其道而行，國際透明組織建構之跨國倡議網絡，擅用人氣政治與切身性政治，以合作取代對抗，有效促成已開發國家採取集體行動，簽署OECD反賄公約。當強權之間拒絕改變現狀時，非國家行為者之理念說服行動可以逐一改變國家偏好，進而改變國際規範。在倡議國際反貪議題上，國際透明組織的確是國際新規範之催生者。 本文採案例研究，主體為國際透明組織，客體為OECD反賄公約，交叉運用深度訪談與調查式過程追蹤研究，密集而深入取得相關當事人提供之第一手資料，彌補既有文獻靜態分析之不足。 / Non-state actors are essential participants in shaping and changing international norms. There has been a long-standing practice of a tacit “dirty alliance” between multinational corporations and developing countries officials. This research focuses on Transparency International(TI), which seeks to sever the supply and demand chain relationships of the dirty alliance by mobilizing a unique model of transnational advocacy network (TAN), engaging coalition-building, lobbying for a new set of international norms and persuading the changes of signatory states’ behavior. The fruits are the adoption of the 1997 OECD Anti-Bribery Convention, which is the first supply-side norm to cut off transnational business bribery chain. Both the key events of the legislative process and the changes of state preferences among the signatories validify the argument for the TI’s significant influence. Contrary to mainstream international relations theories such as structural realism claiming structural determinism, predominant role of powerful states, and exogenously given nature of state preferences, this research proves constructivism prevails. TI’s TAN model artistically exercises popularity politics as well as proximity politics, advocates cooperation instead of confrontation against bribe-givers and bribe-takers, and effectively persuades developed countries to take collective actions by adopting and ratifying the OECD Anti-Bribery Convention. While powerful states resist changing the status quo, non-state actors indeed demonstrate their capability of persuading states to change their preferences. TI is entitled to be the midwife in formulating new international norms against transnational corruption. This research applies case study methodology, making TI as the subject and the OECD Anti-Bribery Convention as the object. Diligent analysis and interpretations are based on the cross-references of in-depth interviews and investigative process-tracing method to extract the primary data from relevant parties so as to supplement the deficiencies of the available literatures.