By looking at the reactions of Russian actors regarding the development of the Belt and Road Initiative of the People’s Republic of China in Central and Eastern Europe, this dissertation presents new theoretical and empirical findings that can be used extensively in the fields of Area and Global Studies, as well as practical policymaking. In this context, the Russian Federation’s foreign policy in the region is understood as cumulative activity and strategy developed by the government of Russia regarding the relationship with other countries that are being impacted by multiple internal and external factors. In order to understand a complex relationship between Russian, Chinese, and Central-Eastern European actors, this study employs uniquely created methods focusing on analyzing the reactions of the relevant Russian policymakers, as well as literature, documents, and statistical data. The reactions are also collected via extensive reflection of interviews and primary source material. In this framework, the areas of Russian interests directly related to and operationalized in Central-Eastern Europe are identified, and those affected by the Belt and Road Initiative the most are researched. The study’s results highlight the many discourses and contradictions when contrasting portrayal and perceptions against statistical data. Since none of these areas were analyzed under these circumstances before, many characterizations about the nature of the Initiative, perception of the actors’ behavior, understanding of the positioning of Russia within contemporary geopolitical realities, and many other aspects have been broadened. That leads to a better comprehension of the mechanisms and networks between the companies and political actors based in the Russian Federation, the People's Republic of China, and Central-Eastern Europe, the effects of their interdependencies and relationship, and general international relations. This research demonstrated a tension of interests within the Russian expert community when assigning securitization to the Belt and Road Initiative sections that affect Russia and East-Central Europe. They are recognized as intertwined with internal politics, economics, geopolitical competitiveness, and international strategy and are thus appropriately employed when reacting to and debating them.

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「語言政策」即「語言規劃」和「語言建設」之總和，為國家、政府、政黨、階級、社會團體用以改變或維持語言之現況或標準的措施。因此語言政策為改變「語言情況」之中要因素之一，它的制定和變更也常被當作多民族國家的政治手段。 近年來，由於語言政策之改變而造成的民族衝突，國際間戰爭不斷發生，更凸顯初制訂與實行語言政策的重要性。俄羅斯聯邦為一多民族國家，在語言政策方面的經驗，相對較豐富，其中一聯邦主體——圖瓦共和國，其境內主要構成民族之語言（圖瓦語）和超語言（俄語）間的關係，和台灣台語與華語的情況較為相似，此外，圖瓦共和國在語言情況之緩解方面已產生諸多對策，其經驗應有助於台灣之語言規劃和語言政策之制定。 本論文分析二十世紀末至二十一世紀初圖瓦共和國的國家語言政策。學者針對圖瓦共和國語言情況與語言規劃相關文獻資料做出統整，歸納出二十世紀末至二十一世紀初圖瓦共和國在學術研究、書籍編纂、官方公務、教育、媒體、宗教與文化個方面之語言規劃及語言建設成果。

Approved for public release, distribution is unlimited / There are in excess of 500,000 Manned Portable Air Defense Systems (MANPADS) in worldwide inventories including several thousand outside of government control. MANPADS are surface-to-air missile systems enabling the operator to launch missiles at aircraft from the ground. The most common MANPADS are the Russian SA-7 and U.S. Stinger, which feature infrared guidance systems. The concern that MANPADS can easily be acquired by non-state actors' intent on downing civilian and military aircraft has led international agencies, the U.S., and Russia to implement measures to reduce the risk of a MANPADS attack. International agencies such as the Wassenaar Arrangement work to stop illegal MANPADS proliferation. The U.S. MANPADS Defense Act and the U.S. Department of Homeland Security have implemented measures to counter the MANPADS threat. Russia has revised its export controls and forged a counter-proliferation agreement with most CIS countries. However, the multilateral initiatives to better control MANPADS stocks and transfers are far from comprehensive. A new approach to mitigating the MANPADS threat adopts elements from the 1997 Mine Ban Treaty and the Landmine Monitor. The conclusion of this thesis is that if MANPADS counter-proliferation efforts remain status quo an attack on a commercial aircraft in the western world is imminent.

Ce mémoire a été réalisé dans le cadre d'un séjour de recherche à l'Université d'État des Sciences Humaines de Russie (RGGU), Moscou. / Pour gérer les complexes documentaires générés au cours de son histoire, chaque pays crée un système archivistique constitué d’organes directeurs, de centres de conservation ainsi que d’institutions auxiliaires. Ce système interagit avec les gouvernements pour la gestion des documents des organismes d’État ainsi que des archives historiques. Il se développe différemment suivant les aléas de l’évolution politique, sociale et économique nationale. Au XXe siècle, l’Union Soviétique possédait un système archivistique original, basé sur des principes maximalistes de centralisation totale des archives. Au début des années 1990, la transition politique et économique a provoqué une série de changements pour le système archivistique russe : introduction d’une législation archivistique, apparition d’un secteur privé, etc. Plus largement, le cas russe a posé la question de l’adaptation des systèmes archivistiques face au changement historique. Ce mémoire veut donner un aperçu des changements survenus dans le système archivistique russe de 1991 à 2011, à travers une étude du contexte historique, une analyse quantitative et qualitative de l’évolution de la législation archivistique, une analyse de contenu des principaux actes de cette législation, ainsi qu’un aperçu de la situation des services d’archives non-étatiques, pour illustrer l’ampleur des changements apportés au système. Grâce à ces différentes étapes, ce mémoire rendra plus compréhensibles les processus d’adaptation du système archivistique russe, en illustrant notamment l’apparition et le contenu de la législation archivistique, ses effets et les problèmes rencontrés. Il montrera finalement la dynamique particulière établie entre l’ancien et le nouveau. / To administrate the records complexes generated during their history, countries create archival systems, composed of leading organs, conservation centers and auxiliary institutions. These systems interact with governments for the management of State’s organisms’ and historical records. They develop differently according to the circumstances of national political, social and economical evolution. During the 20th century, the Soviet Union possessed a unique archival system, based on maximalist principles of total archives’ centralisation. At the beginning of the 90’s, the political and economical transition provoked a succession of changes for the Russian archival system: introduction of an archival legislation, apparition of a private sector, etc. To a large extent, the Russian case illustrates the question of the adaptation of archival systems facing historical changes. The present thesis aims to give an overview of the changes that happened in the Russian archival system from 1991 to 2011, with a study of the historical context, a quantitative and qualitative analysis of the archival legislation’s evolution, a content analysis of the main acts of this legislation, and also an overview of the non-state archives’ situation, to illustrate the magnitude of the changes brought to this system. Thanks to these different steps, this thesis will allow a better comprehension of the adaptation’s processes of the Russian archival system, by illustrating the apparition and the content of the archival legislation, its effects and the problems encountered. It will show finally the special dynamics between the old and the new.

Throughout the history of archaeology, the Sámi (the indigenous people in northern Norway, Sweden, Finland and the Kola Peninsula in the Russian Federation) have been conceptualized as the “Others” in relation to the national identity and (pre)history of the modern states. It is only in the last decades that a field of Sámi archaeology that studies Sámi (pre)history in its own right has emerged, parallel with an ethnic and cultural revival among Sámi groups. This dissertation investigates the notions of Sámi prehistory and archaeology, partly from a research historical perspective and partly from a more contemporary political perspective. It explores how the Sámi and ideas about the Sámi past have been represented in archaeological narratives from the early 19th century until today, as well as the development of an academic field of Sámi archaeology. The study consists of four main parts: 1) A critical examination of the conceptualization of ethnicity, nationalism and indigeneity in archaeological research. 2) A historical analysis of the representations and debates on Sámi prehistory, primarily in Sweden but also to some extent in Norway and Finland, focusing on four main themes: the origin of the Sámi people, South Sámi prehistory as a contested field of study, the development of reindeer herding, and Sámi pre-Christian religion. 3) An analysis of the study of the Sámi past in Russia, and a discussion on archaeological research and constructions of ethnicity and indigeneity in the Russian Federation and the Soviet Union. 4) An examination of the claims for greater Sámi self-determination concerning cultural heritage management and the debates on repatriation and reburial in the Nordic countries. In the dissertation, it is argued that there is a great need for discussions on the ethics and politics of archaeological research. A relational network approach is suggested as a way of opening up some of the black boxes and bounded, static entities in the representations of people in the past in the North.

Pour gérer les complexes documentaires générés au cours de son histoire, chaque pays crée un système archivistique constitué d’organes directeurs, de centres de conservation ainsi que d’institutions auxiliaires. Ce système interagit avec les gouvernements pour la gestion des documents des organismes d’État ainsi que des archives historiques. Il se développe différemment suivant les aléas de l’évolution politique, sociale et économique nationale. Au XXe siècle, l’Union Soviétique possédait un système archivistique original, basé sur des principes maximalistes de centralisation totale des archives. Au début des années 1990, la transition politique et économique a provoqué une série de changements pour le système archivistique russe : introduction d’une législation archivistique, apparition d’un secteur privé, etc. Plus largement, le cas russe a posé la question de l’adaptation des systèmes archivistiques face au changement historique. Ce mémoire veut donner un aperçu des changements survenus dans le système archivistique russe de 1991 à 2011, à travers une étude du contexte historique, une analyse quantitative et qualitative de l’évolution de la législation archivistique, une analyse de contenu des principaux actes de cette législation, ainsi qu’un aperçu de la situation des services d’archives non-étatiques, pour illustrer l’ampleur des changements apportés au système. Grâce à ces différentes étapes, ce mémoire rendra plus compréhensibles les processus d’adaptation du système archivistique russe, en illustrant notamment l’apparition et le contenu de la législation archivistique, ses effets et les problèmes rencontrés. Il montrera finalement la dynamique particulière établie entre l’ancien et le nouveau. / To administrate the records complexes generated during their history, countries create archival systems, composed of leading organs, conservation centers and auxiliary institutions. These systems interact with governments for the management of State’s organisms’ and historical records. They develop differently according to the circumstances of national political, social and economical evolution. During the 20th century, the Soviet Union possessed a unique archival system, based on maximalist principles of total archives’ centralisation. At the beginning of the 90’s, the political and economical transition provoked a succession of changes for the Russian archival system: introduction of an archival legislation, apparition of a private sector, etc. To a large extent, the Russian case illustrates the question of the adaptation of archival systems facing historical changes. The present thesis aims to give an overview of the changes that happened in the Russian archival system from 1991 to 2011, with a study of the historical context, a quantitative and qualitative analysis of the archival legislation’s evolution, a content analysis of the main acts of this legislation, and also an overview of the non-state archives’ situation, to illustrate the magnitude of the changes brought to this system. Thanks to these different steps, this thesis will allow a better comprehension of the adaptation’s processes of the Russian archival system, by illustrating the apparition and the content of the archival legislation, its effects and the problems encountered. It will show finally the special dynamics between the old and the new. / Ce mémoire a été réalisé dans le cadre d'un séjour de recherche à l'Université d'État des Sciences Humaines de Russie (RGGU), Moscou.

År 2005 infördes regeln om att samtliga noterade bolag inom Europeiska Unionen (EU) skulle uppföra sin koncernredovisning enligt International Financial Reporting Standards (IFRS)med start räkenskapsåret 2005. Målet med IFRS är att världsekonomin ska bli mertransparent, ansvarsfull, jämförbar och effektiv. IFRS ska även bidra till att världsekonomin får förtroende, tillväxt och långsiktig finansiell stabilitet. Detta införande har setts som en revolution inom den finansiella ekonomin. Flera länder tog efter EU:s implementering men den nya regeln har dock inte implementerats lika smärtfritt i alla länder. Ryssland är ett land med ett redovisningsregelverk som skiljer sig väsentligt mot IFRS, men också från andranationella regelverk. Studiens problemdiskussion visar på att Ryssland har haft och har stora problem med implementeringen av IFRS till skillnad från EU-länderna vilket har lett fram tillstudiens syfte. Syftet med studien är att undersöka de skillnader som finns mellan IFRS och ryska redovisningsstandarder för att påvisa hur väl Ryssland framgångsrikt har lyckats implementera IFRS jämfört med ett av medlemsländerna i EU, i detta fall Sverige. Syftet medstudien är också att undersöka hur Rysslands kultur kan ha påverkat dess utveckling och implementering av nationella och internationella regelverk inom redovisningen. Studien har ett abduktivt tillvägagångssätt och syftar till att göra en komparativ studie. En granskning sker av tidigare forskning samt av koncernredovisningar enligt både IFRS och RAS från de 25 största företagen i Ryssland, baserat på jämnviktiga mätningar av intäkter, vinster, tillgångar och marknadsvärde. Därefter görs analyser och jämförelse mellan de olika regelverken. Detta görs även ur ett kulturellt perspektiv. Slutsatsen av studien visar att rysk redovisningspraxis har många väsentliga brister vilka påverkar dess förmåga att implementera IFRS. Bristerna existerar dels i regelverkets grundstenar men även i landets kulturella värderingar, vilket gör landets förutsättningar att framgångsrikt implementera IFRS väldigt små. Studien visar på stora skillnader i innebörden av likartade standarder mellan Rysslands nationella regelverk RAS och det internationella regelverket IFRS vilket försvårar harmoniseringen. Två stora skillnader är att IFRS är principbaserat och RAS är regelbaserat men även att IFRS fokus i rapporterna är tillaktieägarna och andra intressenter medan RAS främst är till för skattehantering. De största anledningarna att harmoniseringen mellan IFRS och RAS försvåras är den okunskap och bristfälliga utbildningen som råder hos ryska revisorer och upprättare av finansiella rapporter. Företagen känner sig obekväma och omotiverade och väljer därför inte att frivilligt uppföra finansiella rapporter enligt IFRS. Ur ett kulturellt perspektiv visar studienäven att Rysslands bristande utveckling inom redovisningssystem kan hänvisas till landetsdimensioner inom kulturella värderingar vilka är: lagstadgad kontroll, enhetlighet, konservatism och sekretess. Detta i motsats till IFRS värderingar: professionalism, flexibilitet, optimism och transparens. Länder, såsom Ryssland, med kulturella värderingar inom redovisningspraxis vilka är avlägsna gentemot IFRS värderingar måste övervinna högre hinder för att framgångsrikt implementera och fortsatt kunna använda IFRS. / In 2005, a new rule was introduced. The rule demanded that all listed companies within the European Union (EU) were to maintain their consolidated financial statements in accordance with the International Financial Reporting Standards (IFRS), starting in the fiscal year of2005. The objective of the IFRS is to make the world economy more transparent, responsible, comparable, and effective. Additionally, the IFRS also was designed to bring confidence, growth, and long-term financial stability to the world economy. The introduction of IFRS has been seen as a revolution in the world of global economy. Many countries all over the world followed the EU and implemented their own new legislation, but many countries were not quite as successful with their implementations or had drastically different approaches to handling the economy. For instance, the Russian Federation is a state with an accounting framework that differs significantly from that of the IFRS and other national accounting frameworks. The discussion of this study shows that, unlike the countries within EU, the Russian Federation has major problems with the implementation of their own IFRS, which led to the purpose of this study. The purpose of this study is to examine the differences between IFRS and the Russian Accounting Standards (RAS), while also comparing how much the Russian Federation implemented IFRS into their economy practices compared to that of a country within EU. In this case, Sweden. Another purpose of this study is to examine how Russian culture can affect the progress and implementation of national and international rules in their reporting sectors. This study will increase the understanding of accounting within the Russian Federation and its development from a cultural perspective. This work is done to facilitate trade between different countries and to increase the comparability of the accounting reports. This study has an abductive approach and the goal is to make a comparative study. An examination of previous research and consolidated financial statements, according to both the IFRS and RAS, can be scrutinized. The examination is limited to the 25 largest companies in the Russian Federation, based on facts of consistent measurement of revenue, profits, assets and market value. When the selection of companies is done, there will be an analysis comparing between the different regulations. An additional cultural perspective will be added contrasting Sweden to Russia. The results of this study show that Russian accounting has a lot of shortcomings in different aspects, which affects the ability to implement IFRS. The issues do not solely exist in the fundamental part of RAS, but also in the cultural values of the country. This makes it difficult for the companies of the Russian Federation to fully implement IFRS. The study demonstrates the big differences between the meaning of similar standards in the RAS compared to IFRS, which complicates the harmonization. One major difference between IFRS and RAS, is that IVIFRS is based on principles and RAS is based on rules. Another important difference is that IFRS put the focus on the reports to the shareholders and other stakeholders, while the RAS primarily focuses on tax management and the government. The main reason why the harmonization between the IFRS and RAS is so complicated is due to the fact that the Russian accountants’ lack both the proper knowledge and education. The companies feel insecure and unjustified, and therefore choose not to voluntarily set up financial reports according to the IFRS. From a cultural point of view, this study also shows that the Russian Federation’s lack of progress in the accounting system can be referred to the cultural basic values of the country, which are: statutory control, uniformity, conservatism and confidentiality. Contrary to this, IFRS basic values are: professionalism, flexibility, optimism and transparency. Countries such as the Russian Federation, with cultural values that differ radically compared to IFRS values, must overcome bigger barriers to successfully implement and continue to use IFRS properly.

This thesis is dedicated to legal regulation of statutory audit in the European Union, Russian Federation and the Czech Republic. The first chapter describes history of audit, its functions and objectives. The second chapter is dedicated to legal regulation of statutory audit in the European Union, mainly to Directive 2006/43/EC of the European Parliament and of the Council and to Regulation (EU) No 537/2014 of the European Parliament and of the Council. The third chapter outlines legal regulation of statutory audit in the Czech Republic, which is created primarily by the act No 93/2009 about auditors. The fourth chapter defines legal regulation of statutory audit in the Russian Federation, mainly the act "On auditing activities" No 307. The last chapter compares separate legal regulations.

The first part is devoted to the characteristic of Russian Federation, to the Czech-Russian business relations and organizations, which provide support for Czech enterprises exporting to Russia. The following one describes Czech Trade Promotion Agency (CzechTrade) and services, which this organization and its representative offices offer to Czech exporters. The final part is engaged in the activities of foreign offices acting in Russian Federation, in export alliances and successful cases of cooperation between CzechTrade's offices in Russia and Czech companies.