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Over the last sixty years, China has gone from Soviet¡¦s centrally planned economy in the Mao Era to Deng Xiao Ping¡¦s economic reform. It has evolved from extreme poverty to rapid economic growth, from equality to inequality and from life improvement to social instability. There might be cause and effect which underlie the process. This study adopts historical research approach and systematic research method to explore the cause and effect which underlie the overall development of the major economic policy-making in the four eras: Planned economy by Mao Ze Dong, reform and openness by Deng Xiao Ping, macroeconomic control by Jiang Ze Min and rural reconstruction by Hu Jin Tao. The results of this study include the following findings: Firstly, from Mao Ze Dong to Hu Jin Tao era there might be cause and effect which exist among the making of China¡¦s major economic policies. Due to the internal revolt and foreign invasion Mao Ze Dong adopted planned economy which resulted in China¡¦s extreme economic poverty. Deng Xiao Ping¡¦s reform and openness for economic development caused severe inflation. Jiang Ze Min¡¦s macroeconomic control was intended to contain the inflation. Subsequently, Jiang¡¦s policy brought about the withering away of the countryside which in turn led to Hu Jin Tao¡¦s rural reconstruction. Secondly, the logic of Chinese leaders¡¦ thinking and personalities have had significant influence on their economic policy-making, however, the effect of ideology has diminished over time. Without the leaderships of strongmen like Mao and Deng, China is forced to systemize its major economic decisions. Hu is now dealing with the problems of reform and openness which have arisen over the last thirty years. Whether he can succeed in dealing with the issues concerning agriculture, countryside, farmers and inflation still remains to be seen. The fifth generation leaderships in the future will be in a position where ¡§the revolution has not yet succeeded and comrades must continue to strife.¡¨ Thirdly, China¡¦s economic policies are influenced by the political environment that its leaders face both back home and abroad. This thesis investigates and grasps the overall system from a causationism perspective which analyzes the political and economic relations behind China¡¦s major economic policy-making. This study has significant reference value for the academia to explore the process of China¡¦s local economic policy-making.

Domestic trade in the centrally planned economy, has been confronted with the lack of inputs and outputs, which did not allow to fully respond to the increasing demand of the population. In this thesis is elaborated the development of this area, especially by the historical, critical analysis and descriptive method, whose goal is to take down the development of domestic trade in the context of the economic development of preferred industries. The thesis is divided into two main chapters, that resolves issues chronologically starting with 1948 to the 80s, then the period of the 80s themselves is watched, which is the most emphasised one, together with concretization on district Mělník. The first chapter deals with theory, the second is practical part. The result shows the development of the domestic trade delayed and forced by the economic situation. Shortages in the supply of the residents, together with other factors, have enforced economic reforms leading to the inclusion of the market elements. However, the success of the measures taken was minimal.

This thesis considers the social, economic and ideological climate in the German Democratic Republic in the last decade of its existence (the 1980s) when excessive labor demands lead the country to import tens of thousands of “contract workers” from the Socialist Republic of Vietnam. Focusing primarily on theoretical contradictions in GDR socialism, and their impact on the day to day lives Vietnamese workers, I will argue that ideologically freighted pronouncements of “socialist fraternity” with Vietnam functioned to obscure the true, economic reasons for labor importation.

The aim of this thesis is to describe and analyze the gradual disappearance of private enterprise in Czechoslovakia in the years 1948 - 1964 based on the analysis of relevant laws and regulations. The theoretical part deals with the analysis of legislation giving effect to nationalization, these laws puts into political and economic framework of the former Czechoslovakia. Thesis will concentrate not only on the second wave of nationalization and the state interventions in the economy that occurred after February 1948, but it emphasizes that the first significant changes in the national economy appear in the Czechoslovakia in the period before February 1948 through presidential decrees from October 1945. The analytical part of thesis evaluates the progress of the nationalization on the example of the eight selected enterprises. Thesis brings finding that the conduct of the nationalization of chosen companies largely meet legal requirements on nationalization. On the other hand, it is necessary to take into account that the legislation governing the nationalization was strongly influenced by the political means that their aim was to destroy private enterprise.

The aim of this thesis is to describe the economic transformation in Czech Republic in 1990-1997 with accent on difference between transformation process in Czech Republic and other transition countries. Theoretical part is based on the description of the model of centrally planned economy and transformation theory. Practical part discuss macroeconomy a microeconomy measures of economic transformation.

The main theme of this study is to analyze the Soviet economic theoretical debate in the period 1985 – 1991. This period of reconstruction gave possibilities of a more free debate. In the period up to 1989/90 the directive from the Central Committee of the Communist Party was to defend the socialist economic system and its supremacy over market economics. However, certain market economic ideas were deemed as functioning methods also in a planned economic system. One of the conclusions in this thesis is that the Soviet economists failed to solve some central theoretical problems in the Soviet economy and as consequence their thinking failed to have a stabilizing effect on the socialist economic theory. The Achilles heel was how to apply the labour theory of value on a planned economy. In 1990 and 1991 the discussion was very free and now a transition to market economy was accepted by the economists. The main issue between the Soviet economists became now whether a gradual transition to market economy was to be preferred to shock therapy. The majority of the economists recommended a gradual transition. Scholars have emphasized that old stationary structures are important in Russian and Soviet history. A conclusion in this thesis is that such structures seemed to have played a role in Soviet and Russian theoretical thinking in the period 1985 – 1991.

The main purpose of this work is to review the state property privatization process in Lithuania after regaining its independency and to describe theoretical and practical aspects of the privatization policy. The work aims at evaluating separate privatization stages, disclose their merits and shortcomings. The work provides analysis of privatization- process- related legal acts and impact of state institutions on the way to the market economy and state property privatization.

The diploma thesis deals with topic of production, enterprise and consumption of "Olomoucké tvarůžky" (Olomouc cottage cheese) in a 1938-1960 period on the ground of bohemian lands, or Czechoslovakia respectively. It summarizes development of this branch up to the year 1938 and observes how it was affected by the consequences of the Munich Treaty. The thesis puts closer look at the types of state interventions in production of Olomouc cottage cheese in war and postwar time. It also observes process of socialization and subsequent nationalization of private businesses in 1950s. Then it focuses on major aspects of business in this branch and brings more detailed study of three typical entrepreneurs according to the scale of their involvement. The thesis furthermore characterizes production of Olomouc cottage cheese as an individual branch of dairy industry. It surveys number, form, regional dislocation and machinery of businesses. Then it considers amount of production of Olomouc cottage cheese, its relation to total cheese production, to type of plant and region. It deals with number, structure and position of employees in Olomouc cottage cheese businesses. It also concerns export of Olomouc cottage cheese. Last chapter inquires position of Olomouc cottage cheese in consumption habits of population...

Made available in DSpace on 2016-04-25T20:22:44Z (GMT). No. of bitstreams: 1 Jairo da Rocha Soares.pdf: 3884122 bytes, checksum: d7bd04bd6d958704c8d3064be9dbdcca (MD5) Previous issue date: 2009-04-24 / This thesis is the insertion of the International Accounting study as a knowledge area of International Relations. The purpose of this study is to present a research in International Accounting, in the sphere of Russia and China, disclosing about the following theme axes: globalization in the context of accounting; the new accounting agenda; main social, political and cultural characteristics; accounting education of these two countries and their accounting standards and practices. This study demonstrated that the relative irreversibility of globalization is imbricated with the right to property adopted by Russia and by China. Another factor was the much more robust accounting agenda put into action from 1978 to 2008, with issuing of new pronouncements, whose objective was an alignment with the IASB on the convergence of the IFRS. The raising, consolidation and development of any social, political and cultural system inevitably went through a tortuous process, filled with sacrifices and fights, with successes and failures. The accounting education in these countries is still a new subject. In its favor there is the high educational background of their citizens, result of the socialist political regime. In these transformation countries the adoption of the IFRS is not merely a technical exercise involving rearrangement of information and reclassification in the financial statements, but it is a challenge to the fundaments of a centrally planned economy to the market economy. It is the moment in which the Companies and the Financial Institutions will have a unique opportunity to reexamine and reorganize their businesses. The adoption of the IFRS is not a choice of different accounting policies; it involves a different system for measuring, recognizing and evidencing of its performance with the international markets. There will be levels of increased transparency for many Companies and Financial Institutions. Adopting the IFRS allows the Companies and Financial Institutions the opportunity of remodeling the business, for example, checking how the KPI´s Key performance indicators are determined and used in the business and in which way the performance of the Companies and Financial Institutions is demonstrated in relation to the competitors from the western hemisphere. When looking towards the transformation countries, the requirement of adopting the IFRS involves a small, although important, universe of companies for what these countries represent in the economic, political, social and historical spheres of the world. Another challenge is the language barrier and also the low relevance in the study of the accounting coming from the period of centrally planned economy. Coming to a conclusion, there is a substantial conformity between CAS standards and the IFRS, as a consequence of the active participation of the Chinese authorities, but the same does not occur with the RAS and the IFRS, although mandatory for some Companies and for the Financial Institutions, due to a political and professional resistances for adoption of these standards in Russia. The Putin and Hu Jintao governments were the periods with greatest advance in the studies on accounting science that seeks to make feasible the adoption of the IFRS in the next years. The debate on the application of two simultaneous methods, the ideographic and the nomothetic, in accounting research is also unveiled / Esta tese é a inserção do estudo da Contabilidade Internacional como área do saber das Relações Internacionais. O objetivo deste estudo é apresentar uma pesquisa em Contabilidade Internacional, no âmbito da Rússia e da China, discorrendo-se sobre os seguintes eixos temáticos: a globalização no contexto da contabilidade; a nova agenda da contabilidade; principais características sociais, políticas e culturais; a educação contábil desses dois países e as suas normas e práticas contábeis. Este estudo demonstrou que a irreversibilidade relativa da globalização está imbricada com o direito à propriedade adotado pela Rússia e pela China. Outro fator foi a agenda contábil muito robusta colocada em ação de 1978 a 2008, com emissão de novos pronunciamentos, cujo objetivo foi um alinhamento com o IASB sobre a convergência das IFRS. O nascimento, a consolidação e o desenvolvimento de qualquer sistema social, político e cultural passaram, inevitavelmente, por um processo tortuoso, repleto de sacrifícios e lutas, com êxitos e fracassos. A educação contábil nestes países ainda é um assunto novo. A seu favor há o elevado nível educacional de seus cidadãos, fruto do regime político socialista. Nestes países em transformação a adoção das IFRS não é meramente um exercício técnico envolvendo o reordenamento de informações e reclassificações nas demonstrações financeiras, mas é um desafio aos fundamentos de um modelo de economia planificada à economia de mercado. É o momento em que as Companhias e as Instituições Financeiras terão uma oportunidade ímpar para reexaminar e replanejar sua administração. A adoção das IFRS não é uma escolha de diferentes políticas contábeis; ela envolve um sistema diferente de mensuração, de reconhecimento e evidenciação do seu desempenho com os mercados internacionais. Haverá níveis de transparência aumentados para muitas Companhias e Instituições Financeiras. Adotar as IFRS permite às Companhias e Instituições Financeiras a oportunidade de remodelar os negócios, por exemplo, verificar como os índices de desempenho são determinados e usados nos negócios e de que maneira se demonstra o desempenho das Companhias e das Instituição Financeiras em relação aos concorrentes no Ocidente. Ao olhar para os países em transformação, a exigência de adoção das IFRS envolve um universo pequeno de companhias, porém importante, pelo que estes países representam, nos âmbitos econômico, político, social e histórico do mundo. Um outro desafio é a barreira do idioma e também a baixa relevância no estudo da contabilidade vinda das épocas da economia planificada. Concluindo, há uma substancial conformidade entre as normas CAS e as IFRS, fruto da participação ativa das autoridades chinesas, porém o mesmo não acontece com as RAS e as IFRS, embora obrigatório para algumas Companhias e nas Instituições financeiras, uma vez que na Rússia há resistências políticas e profissionais para adoção dessas normas. Os governos PUTIN e HU JINTAO foram os períodos de maior avanço nos estudos sobre a ciência contábil que procura viabilizar a adoção das IFRS nos próximos anos. Descortina-se também o debate sobre aplicação de dois métodos simultâneos, o idiográfico e o nomotético, na pesquisa contábil