The aim of this my diploma thesis is to analyze the justification for the establishment of the Institutionalization of the Office for Oversight of Financing of Political Parties and Movements in the Czech Republic. Here I will be particularly interested in the sources of incentives to establish of this Office. Next, I will present the internal settings of the Office itself in the sense of what real changes it has brought to the existing legislation that deals with the financing of political parties in the Czech Republic. In the context of the comparison of the current and formerly valid legal regulations, the fulfillment of the principles of the system of financing of political parties will be monitored. On the basis of empirical data from the Office, evaluate the effectiveness and the justification of the introduction of this Office into the legislation of the Czech Republic. Partial goals and their fulfillment form the basis for answering the research question of work. The research question is based on the aims of the thesis and is formulated in the following way: Can the establishment of the Office be justified in view of the previous legal status? It is safe to say that the Office is still building its position within the funding system. It is not possible to estimate in what direction it will...

The thesis explains the need for a high level of transparency in the state administration on a concrete example of administrative practice - using of hedge commands by the financial administration. For explanation, the hedge command is is the ultima ratio tool in the area of the tax administration. The topic was widely publicized and, in particular, the cases of liquidation effects of the hedge commands on some entrepreneurs and cases where the courts decided against financial administration. The mistrust that has arisen in using of this tool is considered a public-political problem in the text. The thesis examines the trustworthiness of the state institution in connection with the degree of transparency. It deals with the influence of the bureaucracy on the state administration, with the accountability of the state officials and with the concept of good governance, on which the need for transparency proves. The multiple case study in the empirical part of the thesis presents five selected critical cases of the use of the hedge command, when the courts decided in favor of the companies. A document analysis was used to describe the cases, especially court judgments, also news and reports. The expert survey then offers a view of experts on the given issue. The primary data was obtained through eight...

This thesis discusses the topic of anti-corruption, non-governmental, non-profit organisations (NGOs), and specifically the relationship between their transparency and their sources of financial income. Inasmuch as the activities of such NGOs are of general public interest, and their output should therefore be available to everyone, this thesis focuses on the transparency of these organisations on the Internet as the most accessible medium. The theoretical part of the thesis scrutinises some key concepts, such as anti-corruption NGO, accountability, transparency and organisational resources. The research sample includes 23 organisations who declare to be fighting against corruption and data collection was carried out via the Internet. The goal of this thesis was to analyse the transparency of Czech anti-corruption NGOs since such an analysis has not been carried out to date. An overview of financing and transparency of the organisations under investigation was based on an analysis of their web pages and annual reports. The index of transparency shows the accessibility of information and its correlation with the structure of financial resources determines how various financial resources are related to the organisation's transparency. In the resultant discussion, the findings introduced in the theoretical...

La thèse examine les tentatives de professionnalisation et d’institutionnalisation du lobbying en Pologne et en République tchèque du début des années 1990 à 2016, en utilisant le cadre théorique de la sociologie des professions, de la sociologie de l’action publique et l’analyse interprétative des politiques publiques. Tout d’abord, sur la base d’une analyse statistique des trajectoires professionnelles de quatre-vingts lobbyistes consultants polonais et tchèques, elle présente leur typologie commune aux deux pays et montre comment sont liés les efforts de reconnaissance et d’amélioration de leur statut professionnel à leur poursuite de la légitimité politique. Ensuite, elle s’attache à montrer comment le lobbying a été construit comme un problème politique, analysant l’évolution de l’usage de ce terme dans la presse, les scandales politiques emblématiques liés au lobbying, ainsi que les débats parlementaires et débats d’experts. En analysant la mise sur agenda du lobbying comme problème, la thèse accorde une attention particulière au rôle des acteurs transnationaux dans ce processus. Enfin, les processus de régulation du lobbying sont analysés comme des arènes où la frontière symbolique entre les sphères publique et privée est négociée et redéfinie. / The dissertation examines attempts to professionalize and institutionalize lobbying in Poland and the Czech Republic from the beginning of the 1990s to 2016, using the theoretical framework of the sociology of professions, the sociology of public policy-making and interpretive policy analysis. First, on the basis of a statistical analysis of the professional paths of eighty Polish and Czech commercial lobbyists, it presents their common typology for both countries and shows how efforts to gain recognition and enhance their professional status, i.e. efforts to professionalize lobbying, are linked to their pursuit of political legitimacy. Then it analyses the construction of lobbying as a policy problem, analysing the evolution of its use in the press, emblematic political scandals related to lobbying, as well as debates in parliamentary and policy expert fora. It then explores the conditions under which lobbying in both countries was constructed as a problem and set on the agenda. In doing so, the dissertation pays particular attention to the role of transnational actors in this process. Finally, lobbying regulation processes are analysed as arenas where the symbolic boundary between the public and private spheres is negotiated and redefined. / Práce zkoumá pokusy o profesionalizaci a institucionalizaci lobbingu v Polsku a v České republice od začátku 90.-tých let 20. století do roku 2016, z hlediska sociologie profesí, sociologie tvorby veřejných politik a také jejich interpretativní analýzy. Nejdříve na základě analýzy profesních drah osmdesáti polských a českých lobbistů předkládá společnou typologii lobbistů konzultantů pro obě země a ukazuje, jak snahy o získání uznání a zlepšení profesního statusu, tedy snahy o profesionalizaci lobbingu, souvisejí se snahou o získání politické legitimity. Pak uchopuje lobbing jako specifický způsob politizace polické aktivity soukromých aktérů. Ukazuje, za jakých podmínek byl lobbing v obou zemích coby problém konstruován a nastolen na agendu, jakou roli v této politizaci sehrály mezinárodní organizace a externí aktéři, a konečně, jakým způsobem tyto pokusy o regulaci lobbingu participují na redefinici symbolické hranice mezi veřejnou a soukromou sférou.

In the theoretical part I tried describe most basic terms of the law of public procurement, because of easier understanding of this topic. In this part I also tried assess the condition of transparency of public procurement in Czech Republic. Then I desribed the basic principles, which relating to standards of transparency of public procurement. These principles were defined by the OECD. I also tried to explatin, how European legislation solves the issue of transparency in public procurement. In the practical part, I focused on several practical examples related to non-transparent public procurement, where are seen various shortcomings in the process of public procurement. In one of the other chapter of thesis is shown a short statistical overview about public procurement in Czech Republic and also overview about public availability of informations related to public procurement in selected OECD countries. In this part I made a short comparison of legal measures in Czech Republic with the principles of transparency of public procurement, which are defined by the OECD. I also tried suggest possible effective solutions to improve the current situation.

This diploma thesis focuses on the topic of financing of political parties and political movements in the Czech Republic, which is still neglected and insufficiently regulated in our country. In the practical part, the focus is on the financing and monitoring of the election campaigns for the regional council elections 2016. It primarily deals with the evaluation of the transparency of candidates and their campaigns. The election campaigns of the political movement ANO 2011 and the political party ČSSD are analyzed in detail in this thesis with an emphasis on the analysis of transparent accounts of the two candidates. The mandatory establishment of transparent accounts and expenditure ceilings for campaigns, in force since January 2017, are a very positive move towards a transparent political environment. Combined with control mechanisms and a system of sanctions, they form the basis for building a more transparent Czech political scene and they are the cause for further reforms and widening of rules in the system of political party and movement financing in the Czech Republic.

Master thesis deals with the transparency in decision-making process and with the openness to citizens in local politics. It focuses on the policy of municipal councils, with the emphasis on Municipal district Prague 10 during the election period 2010 -- 2014. Main objective is the analysis, description and evaluation of the transparency of decisions-making process in Prague 10. The theoretical part of the thesis is dealing with definitions of terms: municipalities, Prague, the capital, its districts and decision-making process. The stress is given to the question of the level of transparency and on the openness of town halls to their citizens. In the practical part, the thesis analyzes the concrete decision-making processes in Prague 10 related to an analysis of the Council's statement about the anti-corruption strategy. In the end, it analyzes the decisions-making process about the procurements in Municipal district Prague 10 namely to the analysis of procurements "Revitalization of Malešice Park".

The main goal of this thesis is to analyze the management and transparency of nonprofit nongovernmental organizations focused on physical education and sport. The first part is devoted to theoretical bases, particularly the definition of the nonprofit sector. Also there is described the structure of sources and expenditures. Finally is described transparency in economy of aforementioned NGOs. The practical part focuses on an online survey of transparency and assessment of the amount of publicly available information on non-profit sports clubs. The second part analyzes in detail the management and organizational structure chosen sports clubs.

Subject of the master thesis is an analysis of system of political party financing in Czech Republic and the thesis is structured in four chapters. The theoretical part, first and second chapter, focuses on general foundation and legislation of political party financing. Third chapter analyses models of financing on the basis of specific data of selected political parties and evaluate public funding and private funding. Fourth chapter concentrates on main issues of current system, analyses the proposal of Ministry of the Interior to change bill 424/1991 about grouping of political parties and political movements, and propose measures increasing transparency.

The thesis "The use of maps to depict real estate tax coefficient" deals with maps as an alternative instrument of depicting data and information. Its objective is to demonstrate maps as a possible and appropriate tool to present information on management of municipalities. At first, the thesis is focused on creation of maps and their advantages of the depiction of information. The second part of the thesis deals with the importance of decentralization of government and the sense of municipalities. The thesis also debates income of municipalities, especially the real estate tax and its local coefficient, which is an important component of financial independence of municipalities. The thesis also examines the influence of depicting information in maps on the transparency of public finance. Finally, the use of maps is presented on two examples -- depiction of municipalities applying local real estate tax coefficient and testing the theory of yard stick competition by depicting information of neighbouring municipalities applying local real estate tax coefficient.