International studies concerning the implementation of ethical and anti-corruption agenda suggest, that defence companies from Czech Republic do not live up to same standards as a global ones. Goal of the thesis is to verify, whether This hypothesis is true for other Czech Defence companies too. The theoretical part summarises the modern historical period of the evolution of the defence industry in the Czech Republic and analyse main anti-corruption institutions and legal documents. The last two chapters carry out analysis of a state of anti-corruption agenda implemented in a group of Czech defence companies and a practical examples of its importance in a four case studies about main corruption cases in the Czech Republic. The result shows, that Czech companies are at the same level as a global average, but there are serious deficiencies in mechanisms concerning anti-corruption measures.

La Convention des Nations Unies contre la corruption (CNUCC) a érigé en principe fondamental larestitution internationale des avoirs de la corruption. Bien que partie à la CNUCC, la France n'ajamais restitué de fonds dans le cadre de cette convention contrairement à d'autres États tels que laSuisse. Pourtant, le droit français a été considérablement renforcé au cours des dernières décenniesdans les domaines du recouvrement des avoirs criminels et de la lutte contre la corruptioninternationale. Il est même, en grande partie, conforme à la CNUCC. En outre, la France a toujoursété un État prisé par de nombreux agents publics étrangers dont l'origine licite de la fortune estparfois mise en doute. Le pays demeure également un acteur économique majeur de la scèneinternationale. Dès lors, la question de l'absence de restitution internationale par la France de biensillicites en lien avec la corruption se pose. Ce travail présente les nombreuses évolutions législatives,judiciaires et institutionnelles du droit français, lesquelles ont renforcé le cadre juridique durecouvrement des avoirs et de la lutte contre la corruption internationale. Il suggère, le cas échéant,certaines améliorations. Mais il propose également des réformes importantes afin de rendre effectif lerecouvrement en France des avoirs illicites ainsi que la restitution de biens confisqués aux Étatsvictimes de la corruption. / The United Nations Convention against Corruption (UNCAC) has established the internationalrestitution of corruption-related assets as a fundamental principle. Although France is a State Party ofthe UNCAC, it has never returned any funds in the context of this convention unlike other Statessuch as Switzerland. However, French Law has been substantially strengthened in the areas of assetrecovery and the fight against international corruption over the last few decades. It is even largelycompliant with the UNCAC. Furthermore, France has always been attractive for wealthy foreignpublic officials whose fortune is sometimes questioned. It remains also a major economic player onthe international scale. In this context, the question arises as to why France has not so far returnedany corruption-related assets. This work presents the numerous legislative, judicial or institutionaldevelopments that have recently enhanced the French asset recovery and anti-corruption legalframework. When necessary, it suggests certain improvements. But it also proposes major reforms tomake asset recovery effective in France as well as the return of confiscated funds to the Statesvictims of corruption

Made available in DSpace on 2016-08-10T10:47:23Z (GMT). No. of bitstreams: 1 DANYELLE DE LIMA WOOD.pdf: 1375017 bytes, checksum: b6232c67dc10fef09780b3078a670e6e (MD5) Previous issue date: 2013-06-24 / The theme of corruption entered the international agenda and started to integrate the academic field of international relations recently, more precisely since the 1970s when the United States passed the Foreign Corrupt Practice Act (FCPA), a law with extraterritorial dimensions that criminalized the payment of bribery to foreign public officials. Ever since, states were pressured by the American superpower to create international instruments to curb corruption along the lines of the FCPA. However, the anticorruption began being constructed in the mid- 1990s, almost twenty years after the FCPA. Currently, there are conventions and recommendations in several international organizations, but, because of American and other powerful nations interests, the regime faces standardizing difficulties, as well as problems in its evolution due to a conflicting principal dichotomy within the regime. On one side is the antibribery principal, represented mainly by the Organization for Economic Co-operation and Development (OECD) Convention on Combating Bribery of Foreign Public Officials in International Business Transactions, and on the other side is the anticorruption principal, represented mainly by the United Nations Convention against Corruption. The interests of the developed states have been reached with the consolidation of the antibribery principal within the OECD. This is one of the reasons why negotiations on treaties and conventions with a broader scope on corruption have been hampered by these states, hindering the establishment of the anticorruption principle. The objective of this study is to analyze the existence of this conflicting dichotomy of principals through a comparative between the OECD and the UN conventions and their monitoring systems. Therefore, a cost-benefit analysis of corruption on domestic and international relations and an examination of the history of curbing corruption in the international system will be conducted in order to better comprehend the interests and consequences of corruption in the international relations. In the end, it is pointed out the necessity of building a broader anticorruption regime, not just a regime based on the antibribery principle. / O tema corrupção entrou na agenda internacional e passou a integrar o campo acadêmico das relações internacionais recentemente, precisamente desde a década de 1970, quando os Estados Unidos criaram a lei de dimensões extraterritoriais que previa a criminalização do pagamento de propina a funcionários públicos estrangeiros, a Lei Contra Práticas Corruptas Estrangeiras (FCPA). A partir de então, os Estados se viram pressionados pela potência a criar mecanismos internacionais nos moldes da FCPA. O regime anticorrupção começou a ser construído de fato em meados da década de 1990, com convenções e recomendações em diversas organizações internacionais. Entretanto, devido aos interesses dos EUA e das potências, o regime enfrenta dificuldades em se uniformizar e em continuar evoluindo por conta de uma dicotomia de princípios conflitantes dentre do próprio regime. De um lado, como maior representante a Convenção das Organizações para a Cooperação e o Desenvolvimento Econômico (OCDE) Contra o Pagamento de Propina a Funcionários Estrangeiros, encontra-se o princípio antipropina que atendem aos interesses das potências, e do outro lado, representado pela Convenção das Nações Unidas Contra a Corrupção, está o princípio anticorrupção. Os interesses dos Estados desenvolvidos já foram alcançados com o estabelecimento do princípio antipropina, e, por isso, esses dificultam a negociação e o estabelecimento do princípio anticorrupção e, consequentemente, na própria Convenção da ONU. O objetivo deste trabalho é analisar a existência dessa dicotomia de princípios, fazendo um comparativo entre a convenção da OCDE e da ONU e os seus sistemas de monitoramento. Para tanto, será feita uma análise dos custos e benefícios da corrupção nas relações domésticas e internacionais, assim como um histórico do combate à corrupção, para compreender melhor os interesses e as consequências da prática ao sistema internacional e a necessidade de se continuar construindo um regime internacional anticorrupção mais abrangente.

L'objectiu de la meva tesi és tractar i entendre millor els múltiples aspectes de la corrupció i el frau internacionals des de la perspectiva del management. Amb aquesta finalitat, hi proporciono un compendi d'articles, tots els quals han estat publicats en journals amb revisors, o bé estan en procés de ser-ho. El primer article que presento en la meva tesi fou publicat al European Business Forum, una revista especialitzada patrocinada per la CEMS, que és llegida per més de 40.000 professionals dels negocis d'arreu d'Europa. Alguns dels diaris internacionals més importants, com ara el Times of London Newspaper, també citen aquest article a bastament. S'hi exposa per què i com es cometen els fraus. El segon article que comento a la tesi es troba actualment en fase de "revisió i reenviament" al Journal of Business Ethics. Es tracta d'un journal sobre factors d'impacte, inclòs a la llista dels 40 millors journals de management que publica el Financial Times. Aquest article tracta de com les persones fan servir el poder per reclutar altres persones per tal que participin en el frau d'estats financers. Aquest segon article també es va sotmetre a la revisió d'àrbitres a l'edició 2007 de la European Academy of Management Conference que tingué lloc a París, França. El tercer article que es presenta en la meva tesi fou publicat a The Journal of Digital Forensics, Security, and Law. També s'havia presentat prèviament a la XII Conferència Anual d'AMCIS amb revisors, que tingué lloc a Acapulco, Mèxic. La Conferència d'AMCIS és un dels principals congressos acadèmics que tracten dels camps relacionats amb els sistemes d'informació. Aquest tercer article analitza com els responsables de perpetrar el frau se serveixen dels principis i les estratègies de poder i negociació per enredar les persones per Internet perquè participin en projectes de frau. El quart article que comento fou publicat a l'Information Systems Security Journal. Aquest journal fa 17 anys que el publica Taylor and Francis Publishing -una de les principals editorials de journals acadèmics-, i és la publicació oficial de CISSP i SSCP. L'article analitza les tendències actuals en matèria de frau i la seva detecció. El cinquè article que es presenta fou publicat a la Corporate Finance Review. Aquest article tracta específicament del frau d'estats financers als Estats Units. També explica què pot fer Europa per aprendre dels errors comesos als Estats Units. La Corporate Finance Review és patrocinada per Thomson Education -una editorial líder en l'àmbit educatiu. Actualment, la revista es troba al 12è any de publicació. Finalment, el darrer article que presento a la tesi és un comentari que es va fer sobre el tema del frau entre dos professors americans i jo mateix. Aquest diàleg es va publicar al Journal of Management, Spirituality, and Religion. El comentari tractava el tema de la relació entre organitzacions imbuïdes en la religió i el frau. / El objetivo de mi tesis es tratar de entender mejor los múltiples aspectos de la corrupción y el fraude internacionales desde la perspectiva del management. Para ello, proporciono un compendio de artículos, todos ellos publicados en journals con revisores, o bien que se hallan en proceso de publicación. El primer artículo que presento en mi tesis fue publicado en el European Business Forum, una revista especializada patrocinada por la CEMS, que es leída por más de 40.000 profesionales de los negocios de toda Europa. Algunos de los diarios internacionales más importantes, como el Times of London Newspaper, también citan este artículo ampliamente. En él se expone por qué y cómo se cometen los fraudes. El segundo artículo que comento en mi tesis se halla actualmente en fase de "revisión y reenvío" al Journal of Business Ethics. Se trata de un journal sobre factores de impacto, incluido en la lista de los 40 mejores journals de management que publica el Financial Times. Dicho artículo trata de cómo las personas se sirven del poder para reclutar a otras personas para que participen en el fraude de estados financieros. Este segundo artículo también fue sometido a la revisión de árbitros en la edición 2007 de la European Academy of Management Conference celebrada en París, Francia. El tercer artículo que presento en mi tesis fue publicado en The Journal of Digital Forensics, Security, and Law. Asimismo, previamente se había presentado en la XII Conferencia Anual de AMCIS con revisores, celebrada en Acapulco, México. La Conferencia de AMCIS es uno de los principales congresos académicos que tratan de los campos relacionados con los sistemas de información. Este tercer artículo analiza cómo los responsables de perpetrar el fraude se sirven de los principios y estrategias de poder y negociación para enredar a persones por Internet para que participen en proyectos de fraude. El cuarto artículo que comento fue publicado en el Information Systems Security Journal. Este journal es publicado desde hace 17 años por Taylor and Francis Publishing -una de las principales editoriales de journals académicos-, y es la publicación oficial de CISSP y SSCP. En dicho artículo se analizan las tendencias actuales en materia de fraude y su detección. El quinto artículo que se presenta fue publicado en la Corporate Finance Review. Este artículo trata específicamente del fraude de estados financieros en Estados Unidos. També explica qué puede hacer Europa para aprender de los errores cometidos en Estados Unidos. La Corporate Finance Review cuenta con el patrocinio de Thomson Education -una editorial líder en el ámbito educativo. En la actualidad, la revista se halla en el 12.º año de publicación. Finalmente, el último artículo que presento en mi tesis es un comentario sobre el tema del fraude, realizado entre dos profesores americanos y yo mismo. Dicho diálogo fue publicado en el Journal of Management, Spirituality, and Religion. El comentario trataba del tema de la relación entre organizaciones imbuidas en la religión y el fraude. / The purpose of my dissertation is to address and better understand the many aspects of International Fraud and Corruption from a Management Perspective. In my dissertation, I provide a compendium of publications. Each publication was published, or is in the process of being published, in a peer-review journal. The first article that is presented in my dissertation was published in the European Business Forum, a CEMS sponsored journal that is read by more than 40,000 business professionals throughout Europe. Several major international newspapers, including the prestigious Times of London Newspaper, also quoted this article extensively. The article addresses why and how fraud are committed. The second article that is presented in my dissertation is currently under "revise and resubmit" status at the Journal of Business Ethics. This journal is an impact factor journal and is included on the Financial Times list of top 40 management journals. The article addresses how individuals use power to recruit other people to participate in financial statement fraud. This second article was also presented at the peer review 2007 European Academy of Management Conference in Paris, France. The third article that is presented in my dissertation was published in The Journal of Digital Forensics, Security, and Law. This article was also previously presented at the 12th annual peer-review AMCIS conference in Acapulco, Mexico. The AMCIS conference is one of the leading academic conferences within the information systems fields. This third article addresses how perpetrators use the principles and strategies of power and negotiation to con individuals via the Internet to participate in fraud schemes. The fourth article presented in my dissertation was published in Information Systems Security Journal. This journal is currently in its 17th year of publication and is published by Taylor and Francis Publishing - one of the leading publishers in academic journals. This journal is also the official publication of the CISSP and SSCP. The article deals with current trends in fraud and its detection. The fifth article that is presented in my dissertation was published in the journal Corporate Finance Review. This article specifically deals with financial statement fraud in the United States. The article further explains what Europe can do to learn from the mistakes of the United States. Thomson Education - a leader in educational publishing, is the sponsor of Corporate Finance Review. The journal is currently in its 12th year of publication. Finally, the last article presented in my dissertation is a commentary that took place on the subject of fraud between two American professors and myself. The dialogue was published in the Journal of Management, Spirituality, and Religion. The topic of the commentary was on the relationship between organizations embedded in religion and fraud.

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.