The Diploma Work deals with the history and development of Milevsko pastoral region. The Work has two parts. The first part deals with the history of invidual parochial Communities. It covers the era from the Communities formation, paying slight attention to preformation time, up to the second world war. The second part covers the time period from the second world war up to the year 1989. It deals with Milevsko pastoral region as the whole, its development is put in time context and individual events are linked to individual localities of the region. There are following parishes in Milevsko pastoral region: Milevsko, Nadějkov, Sepekov, Hodušín, Opařany, Květov, Lašovice, Kostelec nad Vltavou, Bernartice, Veselíčko, Stádlec, Rataje, Kovářov, Předbořice, Chyšky, Jistebnice and Klučenice.

For the theme of my dissertation I chose a emigration to Austria from communist Czechoslovakia druing the eighties of the twentieth century. The aim of this work is to make a interpretation of emigration and exile in this period and uncover the life stories of three generations of one family which was affected by this experience with the application of oral historical research on selected emigrants in Austria and with the use of other archival sources. Powered by TCPDF (www.tcpdf.org)

"Regime campaign against Charta 77 on pages of Rudé právo" is the name of this diploma work and the definition of the research aim. This research aim is elaborated by qualitative content analysis of chosen media. Diploma work is divided into three main parts which are methodology, historical (theoretical) and analytical. Theoretical part describes historical affairs essential for understanding the role of Charta 77 in context of normalization regime in communistic Czechoslovakia starting from Prague Spring and ending with events leading to the Velvet revolution. In context of opposition movements and new forms of resistance emerging the regime reaction on rise of the opposition is also described. In the structure of historical part the key moment is foundation of Charta 77 and its activities and aims. The role and function of journalism as well as the role of Rudé právo daily in communistic regime is described as important background for regime media campaign understanding. The core of this diploma work is analytical part. It consists of content analysis of Rudé právo daily in period of first three months of 1977. The base of the content analysis is each single article in Rudé právo related to Charta 77 and chartists. Analytical part is divided into three parts. Each part analyzes one research...

This thesis is dealing with emigration from Czechoslovakia during the reign of Communistic party in 1948-1989. The aim of the thesis is to interpret phenomenon of the emigration and exile in historical context and to supplement it with testimonies of Czechoslovak émigrés in Denmark, which was not very usual aim of Czech emigration. Emigration is caused by different reasons during periods, which makes the fundamental difference between emigration and exile. The thesis is concerning on unique motives and causal links of the emigration of every single interviewee as well as particular process of emigration and its influence to their attitude to native Czechoslovakia.

This thesis is of a historical character. It is methodologically based on historical comparative analysis, analysis of sources and methods of oral history. The diploma thesis deals with the study of ordinary life of primary schools teachers in Czechoslovakia between 1948-1989. It uses studies and analysis of texts based on legislative sources, characteristics of school teacher's everyday life in professional and teacher magazines and other professional literature. Memories of witnesses who immediately experienced the period between 1948-1989 and worked in primary schools at that time are used. These memories will be confronted with the facts obtained by studying printed sources. The thesis consists of two parts - theoretical and practical. In the theoretical part, the thesis deals with the historical context of the time, describes the school itself and the teachers at school during socialism. The way it used to be at schools and what the teacher's job was. The theoretical part describes for example school laws, communist education, school regulations, curricula. In the practical part, the oral method is used to talk with teachers - witnesses. It discovers opinions, attitudes and experience of teachers. It also deals with the comparison of the facts obtained from professional literature and the...

Political and educational role of public libraries in the 50 and 60 years in Ostrava region The thesis is focused on cultural politics of the communist regime in the 50s and 60s of the 20th century in relation to public libraries. Based on archival materials the main attention is paid to the situation in the Ostrava region Cultural policy was aimed in two directions. First through repression, when citizens were banned from access to ideas and works that the regime considered as harmful or objectionable. This activity was implemented by censorship of printed materials, sorting of collections and persecution of opponents. Second way to filling the gaps after undesirable denied authors by pro-regime publications, written in the style of socialist realism. Public libraries were using different sorts of methods how to bring readers to this new literature and how to bring them up to be loyal and conscious builders of socialism - e.g. discussions and reader's conferences, literature contests and polls, Fucik's badge, Month of books and so on. The focus is also on libraries promotion of actions and activities supporting the policy of the Party and the government, such as celebrations of party anniversary, recruitment in mining, atheistic education of readers etc.

Diploma thesis "The elimination of the Private Enterprises, Small and Medium Sized Entrepreneurs, in Czechoslovakia between 1948-1953" is focused on the period after the February 1948, which dates the power takeover by Communistic party of Czechoslovakia, and deals with one feature of change of the Czechoslovak economy, especially the elimination of the private sector, and arising of the socialistic sector as the only segment of the national economy. The thesis reveals the change in communistic attitude toward the private entrepreneurship in 1945-1949, and steps which it took against the private entrepreneurs. Moreover, the thesis describes acting of state authorities and other institutions which played important role in the whole process. It also detects the way which was used for joining the private small and medium sized enterprises into the socialistic sector or the way how they were eliminated in 1948-1953. The whole process is embedded into a broader historical background. The research includes three levels. The first one is legislative level, the second includes state authorities and institutions taking part in the process of elimination following the instructions given by the Communistic party of Czechoslovakia, and finally the third level which refers to entrepreneurs themselves and their...

The Master's thesis "The Life Afterwards. The Return of Czechoslovak Political Prisoners to Society" is concerned with the topic of the re-integration of Czechoslovak political prisoners of the 1950s back into society after their release from prison. In the conceptual framework I provide the political and historical background of the Communist Czechoslovakia during the 1950s. I discuss the concept of political prisoner and describe the living conditions in prisons and labor camps. As observed from their narration, I also briefly outline the various strategies employed by political prisoners in their attempts to deal with imprisonment. Although the descriptions of the respondents' arrests and events that had led up to them are topics not directly concerned with the primary topic of my thesis, they are included, because they are vital in understanding the existential and other re-integration-related problems these prisoners faced. In my research, I employ the qualitative method of oral history. I focus on the time period when the interviewees were released from prison and try to describe the numerous issues they faced and had to deal with. More specifically, I focus on family and friendship relations, which had been often disrupted and the issue of seeking a new employment, an area of life in which...

Den ständigt ökande internationaliseringen leder till framkomsten av allt fler multinationella företag med verksamheter inom flera länder. En konsekvens av den ökade globaliseringen är att den internationella skatteflykten allt jämt ökat, då internationella koncerner väljer att flytta delar av vinsten till länder med mer förmånliga skattesatser. Ett sätt för de multinationella företagen att minimera den världsomfattande skatten är genom internprissättning. Internprissättning är det pris som koncernen sätter på sina interna transaktioner mellan koncernbolagen. Som en reaktion på den ökade skatteflykten utformade Organization for Economic Co-operation and Development (OECD) riktlinjer för att vägleda regleringen av internprissättning. Syftet med riktlinjerna är att främja en harmonisering bland medlemsländerna för att minska antal konflikter mellan nationella lagstiftningar ur ett internationellt perspektiv och för att minska uppkomsten av dubbelbeskattning. Den grundprincip riktlinjerna utgår ifrån kallas för armlängdsprincipen. Armlängdsprincipen innebär att det koncerninterna priset ska motsvara det pris två oberoende företag hade fått betala för motsvarande transaktion. För att uppnå en ökad transparens och likformighet, anför även OECD:s riktlinjer hur de interna transaktionerna ska dokumenteras. Ett sätt att dokumentera transaktionerna på är genom att upprätta en land-för-land-rapport, vars syfte är att tillhandahålla skattemyndigheter viktig information och underlag för bedömning av koncerners prissättningar. Syftet med studien är att jämföra reglerna kring internprissättning i Sverige, Japan och Ryssland. I studien jämför vi skattelagstiftningarna för att undersöka vilka skillnader det finns inom de tre länderna med hänseende till internprissättning. Studien syftar även till att utreda om och i så fall varför ländernas skattelagstiftningar skiljer sig åt. För att uppfylla studiens syfte genomförde vi en komparativ analys, med ett kvalitativt förhållningssätt, där vi jämförde och analyserade studiens empiriska material. Det empiriska materialet består av ländernas nationella skattelagstiftning gällande internprissättning. I studiens analytiska skeende belyste vi de olikheter men även likheter vi kunde se vid jämförelsen. Dessa likheter och olikheter kopplade vi till den teoretiska referensram som vi i studien tagit fram för att på ett kvalitativt sätt kunna ge en förståelse för varför det finns skillnader, men även likheter, mellan de tre länderna. Slutsatsen som kan dras från studien är att det råder en frivillig harmonisering kring regleringen av internprissättning utifrån OECD:s riktlinjer inom de tre studerade länderna då vi funnit ytterst få skillnader mellan skattelagstiftningarna. Detta trots att OECD:s riktlinjer inte är tvingande på något sätt och trots att Ryssland inte är ett medlemsland i OECD, något som däremot både Sverige och Japan är. De skillnader som vi har kunnat se i den komparativa analysen har vi kunnat förklara genom att se till Hofstedes kulturella dimensioner och ländernas index inom respektive dimension. Skillnaderna har även kunnat förklaras genom att kopplas till ländernas kontinentala samt kommunistiska tradition. De likheter vi sett har vi däremot gett förståelse för genom att studera dem ur ett mimetiskt perspektiv av isomorfa processer, exempelvis utifrån Rysslands tillämpning av OECD:s riktlinjer. Studien bidrar med en fördjupad förståelse för OECD:s harmoniseringsarbete gällande internprissättning, samt en förståelse för hur regleringen ser ut inom de tre länderna och vilka skillnader det finns mellan dem. / The ever increasing internationalization leads to the emergence of increasingly multinational companies with operations in several countries. One consequence of the increased globalization is that international tax evasion has increased ever since international groups choose to move parts of profits to countries with more favorable tax rates. One way for the multinational companies to minimize the worldwide tax is through transfer pricing. Transfer pricing is the price which multinational companies uses for its internal transactions between its subsidiaries. As a response to the increased tax evasion, the Organization for Economic Co-operation and Development (OECD) designed guidelines to guide the regulation of transfer pricing. The aim of the guidelines is to promote harmonization among member states in order to reduce the number of conflicts between national laws from an international perspective and to reduce the occurrence of double taxation. The basic principle of the guidelines is called the arm's length principle. The arm's length principle states that the intra-group price should correspond to the price that two independent companies has to pay for the corresponding transaction. In order to achieve increased transparency and uniformity, the OECD guidelines also cite how internal transactions are to be documented. One way of documenting the transactions is by establishing a country-by-country report, whose purpose is to provide tax authorities with important information and basis for assessing transfer prices. The aim of the study is to compare the rules for transfer pricing in Sweden, Japan, and Russia. In the study, we compare tax laws to investigate the differences between the three countries in terms of transfer pricing. The study also aims at investigating why the tax laws of the countries differ. In order to fulfill the purpose of the study we conducted a comparative analysis, with a qualitative approach, where we compared and analyzed the empirical material of the study. The empirical material consists of the countries' national tax laws concerning transfer pricing. In the analytical stages of the study we highlighted the differences, but also the similarities, we could see in comparison. These similarities and differences were linked to the theoretical framework that we developed in the study to qualitatively provide an understanding of why there are differences, but also similarities, between the three countries. The conclusion that can be derived from the study is that there is a non-compulsory harmonization regarding the regulation of transfer pricing based on OECD's guidelines in the three studied countries where we found very few differences between the tax laws. This despite the fact that the OECD's Guidelines are not compelling in any way. Also so, even though Russia is not a member state in the OECD, which, on the other hand, both Sweden and Japan is. We have been able to explain the differences we have seen in the comparative analysis by looking at Hofstede’s cultural dimensions and the countries' cultural dimension indices. The differences have also been explained by the continental and communistic tradition of the countries. However, the similarities we have seen have been understood by studying them from a mimetic perspective of isomorphic processes, for example Russia's application of the OECD guidelines. The study contributes to a deeper understanding of OECD's work towards harmonization of transfer pricing, as well as a sense of how the three countries regulate transfer pricing and what differences there are between them.

The disertation is focused on development and importance of the Czechoslovak desk of the Radio Free Europe in period between 1950 and 1994. This broadcasting have gained in time of strong censorship significant and till now unresearched importance. In February 1948 the Communist party took power in the Czechoslovakia. After that Czech and Slovak democratic politicians had left country to the West. They wanted to break the isolation of people living behind the Iron Curtain and promote restoration of democracy in their homeland. In 1949 was in the USA established the National Committee for Free Europe as fomally independent citizens association. As its most known activity had became the Radio Free Europe (RFE). This radio station had became an important tool for political strugle between two blocks in time of the Cold War. The basic qestion is what real position RFE broadcasting have reached in this struggle. The estabilishing of foreign broadcasting to the Czechoslovakia was very difficult task. RFE started its activity as exiles platform for purpose of liberation the Czechoslovakia from rule of the Communistic Party regime. The programming position of the RFE was in reality influented by american politicians and was depending on changing global political conditions as well. The unique position of...