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11	Mellan akademi och kulturpolitik : Lektorat i svenska språket vid tyska universitet 1906–1945 / Zwischen Akademie und Kulturpolitik : Lektorate der schwedischen Sprache an deutschen Universitäten 1906-1945 Åkerlund, Andreas January 2010 (has links) The aim of this thesis is to analyze the establishment and development of lectureships in the Swedish language in German universities during the first half of the 20th century. Building on earlier research about the role of language teaching abroad for public diplomacy, the study sees the lecturer as a part of both the the academic and political fields in Germany and Sweden. The establishment of and changes in the system of lectureships in Swedish 1906–1945 are explained through an analysis of the actors involved and of the assets allowing the actors to control both the establishment of lectureships and the appointment of lecturers in Germany. During the Weimar Republic a number of actors were involved in the establishment of the lectureships. They included academics with a scholarly interest in Scandinavian languages and old Norse,, the German state, which worked to promote the study of foreign countries and international academic mobility as a way of breaking German isolation after World War I, and the Swedish organization for the preservation of Swedishness abroad for which the teaching of Swedish abroad was a way of increasing the academic status of the language. After the National Socialist takeover in 1933 the NSDAP and the Swedish foreign ministry also took an interest in the Swedish lectureships in Germany for propaganda purposes. The dissertation shows how a system for the appointment of Swedish lecturers to Germany was established through interaction between the actors. Central in this process were the control over economic assets, a social network which made recommendations of lecturers possible, and the control over communication between both the lecturers and universites and between the German and Swedish states. The study also shows that the uneven distribution of assets between German and Swedish actors resulted in an inferior position for the German state and organizations in relationship to their Swedish counterparts. History University History History of Education Sweden Germany Weimar Republic National Socialism 1906–1945 Lecturer Lectureships Academic Mobility Public Diplomacy International Exchange Cultural Exchange Scientific Exchange International Relations Swedish-German Relations Language Teaching World War II Foreign Policy Cultural Policy Swedishness Abroad. History subjects Historieämnen History Historia History of science and ideas Idé- o lärdomshistoria History of science Vetenskapshistoria Swedish language Svenska språket International education Internationell pedagogik
12	Kvantifikace a srovnání daňových úniků na dani z přidané hodnoty ve vybraných zemích Evropské unie a odhad daňové mezery / Comparison of Tax Evasion in Value Added Tax in Selected EU Countries and Estimation of the VAT Gap Kašpar, Tomáš January 2021 (has links) The diploma thesis deals with the finding and evaluation of the usefulness and influence of tax authority tools in the Czech Republic and in selected countries of the European Union according to similar indicators. The aim of the thesis is to analyze the effectiveness and utility of the tools used. The number of information in the international exchange of information is compared and the number of tax subjects in the gray economy and their involvement in tax evasion is evaluated. The theoretical part defines core elements of the diploma thesis which are the value added tax, the VAT GAP and the division of tax authority instruments. Concurrently, it describes related mechanisms which shall ensure the elimination of tax evasion. The practical part analyzes selected instruments and their values that the tax authority has at its disposal to combat tax evasion. From the output data, the VAT GAP is estimated using a calculation using the gross domestic product adjustment method. All results found within the Czech Republic will be compared with available comparable data in the EU countries. To conclude, the results are valorized, and instruments are evaluated internationally. It is estimated the amount of the VAT GAP and the possible prediction of future developments.

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Mellan akademi och kulturpolitik : Lektorat i svenska språket vid tyska universitet 1906–1945 / Zwischen Akademie und Kulturpolitik : Lektorate der schwedischen Sprache an deutschen Universitäten 1906-1945

Kvantifikace a srovnání daňových úniků na dani z přidané hodnoty ve vybraných zemích Evropské unie a odhad daňové mezery / Comparison of Tax Evasion in Value Added Tax in Selected EU Countries and Estimation of the VAT Gap