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OECD Best Practices for Budget Transparency
Kučerová, Petra ; Sedmihradská, Lucie (advisor) ; Haas, Jakub (referee)
The Bachelor thesis deals with the transparency of budget. This thesis describes the individual phases of budget process with an application to the budget process in the Czech Republic. Furthermore, the term transparency within the context of public financing is explained. The aim of the thesis is to determine to what degree the Czech Republic meets the requirements of budget transparency as set in the document "OECD Best Practices for Budget Transparency". On a basis of this document, the thesis defines 18 criteria that are supposed to be implemented into the budget process. The data from the OECD "Budget Practices and Procedures Database" is used to assess the fulfilment of individual criteria. The thesis also includes a comparison of outcomes of the budget tranparency in the Czech Republic with other OECD memeber states. It was determined that 14 from 18 examined criteria were implemented into the budget process in the Czech Republic. In comparison with other OECD member states, the budget process in the Czech Republic can be assessed to be extraordinarily transparent.
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The influence of interest representation in Brussels
Sadílková, Hana ; Vymětal, Petr (advisor) ; Faturová, Marie (referee)
The submitted thesis "The influence of the interest representation in Brussels" concentrates on the analysis of pressure groups, their position, function and influence particurarly with regard to the specific environment of European union. The first chapter defines the theory and the role of pressure groups generally, the second one describes the relation between pressure groups and EU institutions and as well as their opportunities to influence the decision making of these institutions. The third chapter analyses the transparency of bilateral relations between pressure groups and institutions in EU and the last one classifies and characterizes interest representation within EU.
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Transparency of activities and results of organizations
Jaša, Jakub ; Hykš, Ondřej (advisor) ; Plášková, Alena (referee)
This thesis focuses on historical development of transparency in connection to the development of international investments. Its aim is to define the basic pros and cons of providing information in a transparent way, as well as its underlying issues. The thesis also introduces organizations operating in this field and the standards they have created. It is concluded with the analysis of transparency of Československá Obchodní Banka, a.s. and Unilever Group.
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The relationship of independence and accountability of central banks on the example of the CNB and the FED
Johnová, Dana ; Ševčík, Miroslav (advisor) ; Řežábek, Pavel (referee)
The aim of this thesis is an analysis of the development and changes in the relationship of political and economic independence and accountability of central banks on the example of CNB and FED. I use the method of comparative analysis of the qualitative characteristics of central banks. The theoretical and methodological part is focused on the historical evolution of central banking, as well as on the relationship between central bank independence and its accountability, credibility and transparency. The next section is devoted to analyzing the benefits and the risks of an independent status. The largest chapter deals with the ways of measuring the legal and the actual independence of central banks, the calculation of legal independence from the selected indices are applied to the CNB. Finally I make an evaluation of degree of independence of the CNB and FED and I try to explain what degree of independence and accountability is optimal.
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