Text in German / Zusammenfassung Die Predigten zur Parusie Jesu finden im Perikopenplan der Evangelischen Landeskirche eine geringe Aufmerksamkeit. Die Thematik beschränkt sich auf das Ende, wie auf den Anfang des Kirchenjahres, genauer gesagt auf den 2. Advent. Das Thema der Parusie Jesu ist nicht unbedingt ein Hauptthema in der Predigtarbeit. Aber die Parusie Jesu ist das Hauptziel des Glaubens der Christen. Durch diese Arbeit soll der Predigtarbeit, sowie dem Thema der Parusie Jesu mehr Beachtung geschenkt werden. In dieser Arbeit wird die DDR Sozial- und Kirchengeschichte mit den Kurzbiographien der Prediger vorgestellt. Diese sind zum Teil Hintergrundinformation für die Predigtanalysen. Die Arbeit widmet sich einer Predigtanalyse zum biblischen Hintergrund und zum historischen Hintergrund der DDR, um den Stellenwert der Parusie Jesu in den Predigten zu erforschen. Die Bewertung der Predigtpraxis und die Evaluation bilden den Abschluss der Arbeit. Zusammenfassung Die Predigten zur Parusie Jesu finden im Perikopenplan der Evangelischen Landeskirche eine geringe Aufmerksamkeit. Die Thematik beschränkt sich auf das Ende, wie auf den Anfang des Kirchenjahres, genauer gesagt auf den 2. Advent. Das Thema der Parusie Jesu ist nicht unbedingt ein Hauptthema in der Predigtarbeit. Aber die Parusie Jesu ist das Hauptziel des Glaubens der Christen. Durch diese Arbeit soll der Predigtarbeit, sowie dem Thema der Parusie Jesu mehr Beachtung geschenkt werden. In dieser Arbeit wird die DDR Sozial- und Kirchengeschichte mit den Kurzbiographien der Prediger vorgestellt. Diese sind zum Teil Hintergrundinformation für die Predigtanalysen. Die Arbeit widmet sich einer Predigtanalyse zum biblischen Hintergrund und zum historischen Hintergrund der DDR, um den Stellenwert der Parusie Jesu in den Predigten zu erforschen. Die Bewertung der Predigtpraxis und die Evaluation bilden den Abschluss der Arbeit. / Philosophy, Practical and Systematic Theology / M. Th. (Practical Theology))

This thesis is designed to outline the systematic-theological and theological-historical basis for the Eschatological Gospel of Both Comings of Jesus Christ (Yeshua Ha Mashiach). This cohesively combines Jesus‘ First Coming (for redemption, reconciliation and restoration) with His Second Coming (for the Rapture/Resurrection of the Church/Body of Christ and judgment at the Day of the Lord/Yahweh) into the complete salvation of the Church. The historical writings of the Patristic, Ante- and Post-Nicene Fathers are examined to ensure the continuity of this Eschatological Gospel message being communicated through their writings to the Early Church. The remainder of Church history is examined to ensure the Eschatological Gospel continued to be communicated by the Church as a part of the Great Commission in Matthew 28:18-20. Then, in keeping with the eschatological prophetic intent of the Parable of the Wheat and Tares (Weeds) in Matthew 13:24-30, 36-43, of both the kingdom of God and the kingdom of Satan coexisting and growing until ―the end of the age,‖ the antithesis of the Eschatological Gospel is examined—Satan‘s plan of lies, deception and heresy throughout history, culminating with the explosion of activity since 1948. This satanic plan is described as being not only insidiously deceptive by recruiting converts to the kingdom of darkness in rebellion and opposition to the kingdom of God, but also as preparing the way for the End-time/Last Days‘ ten-nation confederacy to be led by the antichrist. Biblical chronology is used to trace the history of both the kingdom of God and the kingdom of darkness to the present day. Finally, the ―Signs of the Times‖ in modern history are examined, thereby showing the need for the Eschatological Gospel to be taught in the twenty-first century, especially as the day of the Lord Jesus Christ‘s Parousia rapidly approaches. / Systematic Theology and Theological Ethics / D.Th. (Systematic Theology)

Offshore jurisdictions have become popular among corporations around the globe. They provide opportunities to reduce taxes by registering companies there. The Russian large firms have joined the trend, but exploit offshore schemes in different ways. They incorporate offshore companies with their subsidiaries operating in Russia. The main purpose is to protect assets from hostile capture by other businesses or even the government. Thus, businessmen stay hidden as end beneficiaries behind the offshore companies’ chain. The offshorization in the country has its enormous scale. Up to 90% of the largest companies are involved in offshore patterns. The government makes some efforts to force companies to come back to the country, but they are not effective. To succeed, corporations should experience the improved business climate and have an opportunity to defend themselves in fair courts. It is the government’s responsibility to make such appealing conditions. As a result, nowadays, Russia suffers not only from less tax collection, but also from losing control over strategically important enterprises and even industries. Thus, the phenomenon threatens to the country's national security.

The result of the global integration of the world economy are globally operating corporations. Multinational enterprises operate in different countries whose economic policies are different from each other. These differences have considerable impact on tax policy. Taxes are the subject of conflicting interests of the international business and tax policy. One of the current objectives of the MNEs is to reduce the total cost in order to achieving competitive advantage in the global market as well as to minimize the global tax liability through its optimization. To achieve these objectives the international tax planning is a widely used means. International tax planning uses tax havens and their favourable tax conditions to divert profits. Minimizing tax liability often leads to tax avoidance or tax evasion. Different legislative adjustments and mutual meeting of local and international legislation gradually uncover gaps and weaknesses enabling reduction and shedding of profits. Consequently, states are deprived of significant tax revenue. One of the most common and most important methods to minimize the tax liability of MNEs is transfer pricing. Transfer prices are to be determined in accordance with the arm's length principle, using comparative analysis and an appropriate method of assessment. Transactions carried out between associated enterprises may be regarded as a risk area which gets to the fore states and tax administrations. The first part of thesis focuses on tax policy in terms of international taxation of income and international tax planning. The second part presents a transfer pricing. The third and last part describes the practices of MNEs in transfer pricing and corresponding initiatives of national and international organizations.

No description available.

No description available.

Text in French / This thesis studies the relations between Christians and Muslim in the eastern part of the Democratic Republic of Congo (DRC), in the light of the Sermon on the Mount. Both communities, each from its own side, claim to have received the divine message to proclaim to all humanity. In the eastern DRC, as elsewhere, the encounter between these two communities often causes tension and conflict, leading to violence. These facts were established by analyzing the general context in the East since the end of the 19th century until today. The war at the end of the 19th century, which saw anti-slavery groups pitted against Arabs and their Islamic allies, is seen as one of the main original causes of the conflict. The memories of that war revive the spirit of the crusades in the Middle Ages. This has affected the relationship between the two communities. Fear of the other drives the defence mechanism that produces violence. The strategy to restore peace is an irenic approach based on the identity of the disciples as peace builders, true descendants of Abraham, agents of surpassing justice, and participants in the new humanity. Concretely, the disciples of Jesus should work for a mission that has the following simultaneous features: making peace with a view to establishing the reign of God; practising Abrahamic hospitality by opening oneself even to one‟s enemies; building the home of justice that takes into account the values of Shari‟ah and Christian virtues to create a pluralistic world; taking upon itself the promotion of intercultural and interreligious dialogue. The mission of peace is the main task. It is an attempt to restore broken relations and an effort at reconciliation. It establishes peace as equally important as other dimensions of mission, but it does not constitute the totality of mission. It is one dimension of the salvation of humanity and of the re-establishment of the reign of God on earth. Peace is about more than the cessation of hostilities or the absence of war; it refers to shalom, or total peace. This is the gospel of peace announced by Jesus Christ. / Cette thèse étudie les relations de chrétiens et musulmans à l‟Est de la RDC à la lumière du Sermon sur la montagne. Tous, chacun de son côté, se réclament avoir reçu le message divin pour annoncer à tous les hommes. A l‟Est de la RDC comme ailleurs, la rencontre de ces deux communautés occasionne souvent de tensions et conflits, source de violence. Ces faits ont été établis par l‟analyse du contexte général de l‟Est depuis la fin du XIXe siècle jusqu'à nos jours. La guerre qui a opposé vers la fin du XIXe siècle les troupes de la société anti-esclavagistes contre les arabes et leurs alliés islamisés, est perçue comme l‟une des principales causes lointaines du conflit. Ainsi, les souvenirs de cette guerre font raviver l‟esprit de la guerre des croisades du Moyen-âge. Ceci a affecté les relations de ces deux communautés. La peur de l‟autre pousse à développer le mécanisme de défense qui a instauré le règne de la violence. La stratégie pour restaurer la paix est celle d‟une approche irénique basée sur l‟identité des disciples comme des artisans de paix, des fils authentiques d‟Abraham, des agents de l‟excellente justice, et des participants à l‟humanité nouvelle. Concrètement, les disciples de Jésus doivent oeuvrer pour une mission à la fois shalomatique en vue d‟instaurer le règne de Dieu ; dans l‟esprit d‟hospitalité abrahamique en s‟ouvrant même à ses ennemis ; bâtissant la maison de justice qui prend en compte les valeurs de la Shari‟a et des vertus chrétiennes pour un monde pluraliste ; et assumant la promotion interculturelle par le dialogue interreligieux. La mission de paix est la tâche principale. Elle est un essai de restauration de relations brisées et un effort de réconciliation. Elle englobe aussi bien la paix que d‟autres dimensions. Mais, elle ne constitue pas tout le contenu de la mission. Elle est une composante du salut de l‟homme et du rétablissement du Royaume des Cieux au monde. Ainsi, la paix envisage plus que la cessation d‟hostilités ou absence de guerres. Ici, elle désigne le shalom ou la paix totale. C‟est l‟Evangile de paix annoncé par Jésus. / Christian Spirituality, Church History and Missiology / D.Th. (Missiology)

My thesis explores the potential and the peril of Romantic literature's increasingly complex forms through a close comparative study of the works of William Blake, William Wordsworth, Samuel Taylor Coleridge and Thomas De Quincey. These writers exemplify the Romantic predicament of how to make vision manifest – how to communicate one's imaginative and intellectual expansiveness without diminishing it. They sought different strategies for increasing the capacity of literary form, ostensibly in the hope of communicating more: clarifying meaning, increasing accessibility and intensifying original experience. But textual expansion – materially, stylistically and intellectually – often threatens more opportunities for confused and partial meanings to proliferate, overwhelming the reader by dividing texts and undermining attempts at coherent thought. Expansion thus becomes excess, with all its worrying associations of superfluity. To further complicate matters, Burke's influential tenet of the Sublime makes a virtue out of excess and obscurity, raising the problematic spectre of deliberately confused/confusing texts that embody an aesthetic of incomprehension. I explore these paradoxes through four types of 'textual excess' demonstrated by the writers under discussion: firstly, the tension between poetry and prose adjuncts, such as prefaces and notes, in Wordsworth and Coleridge; secondly, De Quincey's indulgent verbosity and struggle to control the freeing shapelessness of prose; thirdly, Wordsworth's and De Quincey's parallel experiences of revision as both uncontrollably diffusive and statically concentrated; and lastly, Blake's more deliberate, systematic attempt to enact a literary Sublime in which the reader is forced out of passivity by the competing demands of verbal and visual media. All are motivated and thwarted in varying degrees by their anxious preoccupation with saying "Enough", and the difficulty of determining when this becomes “Too much”. These authorial dilemmas also incorporate larger concerns with man's (over)ambition at a time of rapid and unprecedented economic, social and intellectual acceleration from the Enlightenment to industrialism. The fear that the concept and process of 'progress', or 'improvement', marks deficiency rather than fulfilment haunts Romantic writers.

Text in French / This thesis studies the relations between Christians and Muslim in the eastern part of the Democratic Republic of Congo (DRC), in the light of the Sermon on the Mount. Both communities, each from its own side, claim to have received the divine message to proclaim to all humanity. In the eastern DRC, as elsewhere, the encounter between these two communities often causes tension and conflict, leading to violence. These facts were established by analyzing the general context in the East since the end of the 19th century until today. The war at the end of the 19th century, which saw anti-slavery groups pitted against Arabs and their Islamic allies, is seen as one of the main original causes of the conflict. The memories of that war revive the spirit of the crusades in the Middle Ages. This has affected the relationship between the two communities. Fear of the other drives the defence mechanism that produces violence. The strategy to restore peace is an irenic approach based on the identity of the disciples as peace builders, true descendants of Abraham, agents of surpassing justice, and participants in the new humanity. Concretely, the disciples of Jesus should work for a mission that has the following simultaneous features: making peace with a view to establishing the reign of God; practising Abrahamic hospitality by opening oneself even to one‟s enemies; building the home of justice that takes into account the values of Shari‟ah and Christian virtues to create a pluralistic world; taking upon itself the promotion of intercultural and interreligious dialogue. The mission of peace is the main task. It is an attempt to restore broken relations and an effort at reconciliation. It establishes peace as equally important as other dimensions of mission, but it does not constitute the totality of mission. It is one dimension of the salvation of humanity and of the re-establishment of the reign of God on earth. Peace is about more than the cessation of hostilities or the absence of war; it refers to shalom, or total peace. This is the gospel of peace announced by Jesus Christ. / Cette thèse étudie les relations de chrétiens et musulmans à l‟Est de la RDC à la lumière du Sermon sur la montagne. Tous, chacun de son côté, se réclament avoir reçu le message divin pour annoncer à tous les hommes. A l‟Est de la RDC comme ailleurs, la rencontre de ces deux communautés occasionne souvent de tensions et conflits, source de violence. Ces faits ont été établis par l‟analyse du contexte général de l‟Est depuis la fin du XIXe siècle jusqu'à nos jours. La guerre qui a opposé vers la fin du XIXe siècle les troupes de la société anti-esclavagistes contre les arabes et leurs alliés islamisés, est perçue comme l‟une des principales causes lointaines du conflit. Ainsi, les souvenirs de cette guerre font raviver l‟esprit de la guerre des croisades du Moyen-âge. Ceci a affecté les relations de ces deux communautés. La peur de l‟autre pousse à développer le mécanisme de défense qui a instauré le règne de la violence. La stratégie pour restaurer la paix est celle d‟une approche irénique basée sur l‟identité des disciples comme des artisans de paix, des fils authentiques d‟Abraham, des agents de l‟excellente justice, et des participants à l‟humanité nouvelle. Concrètement, les disciples de Jésus doivent oeuvrer pour une mission à la fois shalomatique en vue d‟instaurer le règne de Dieu ; dans l‟esprit d‟hospitalité abrahamique en s‟ouvrant même à ses ennemis ; bâtissant la maison de justice qui prend en compte les valeurs de la Shari‟a et des vertus chrétiennes pour un monde pluraliste ; et assumant la promotion interculturelle par le dialogue interreligieux. La mission de paix est la tâche principale. Elle est un essai de restauration de relations brisées et un effort de réconciliation. Elle englobe aussi bien la paix que d‟autres dimensions. Mais, elle ne constitue pas tout le contenu de la mission. Elle est une composante du salut de l‟homme et du rétablissement du Royaume des Cieux au monde. Ainsi, la paix envisage plus que la cessation d‟hostilités ou absence de guerres. Ici, elle désigne le shalom ou la paix totale. C‟est l‟Evangile de paix annoncé par Jésus. / Christian Spirituality, Church History and Missiology / D.Th. (Missiology)

The dissertation aims at showing the differences in dealing with the death issue in characteristic works of art of both Czech and world literature. Above all, it pursues the comparison of two novels Život střídá smrt ("Life Becomes Death") by Petr Prouza and Nebe nemá dno ("Heaven is Bottomless") by Hana Andronikova. Both unique books belong to key Czech novels with the topic of death. Moreover, both of them deal with death from the point of personal experience, which means they are strongly autobiographical. The dissertation concentrates on creative processes and topical aspects, grasps autobiographical elements of both novels and all the identities and differences in the approach to the same topic. Therefore, the dissertation is devoted to listing the works of art dealing with death, further on to the analyses, interpretation and comparison of the novels Život střídá smrt ("Life Becomes Death") and Nebe nemá dno ("Heaven is Bottomless") together with the reflexion of reader's experience.