Made available in DSpace on 2016-04-26T14:57:35Z (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

From the Wold of Business to the World of Planned Distribution A Look into the Development of Czech Consumer Cooperatives: 1945 - 1956 (Ústí nad Labem Region) The dissertation deals with changes in the content, forms and roles of the Czech consumer co- operatives in the years 1945 - 1956. This issue is a theme in four surveyed areas (territorially - organizational structure, the role of co-operatives in the Czechoslovak economy, relations with the Communist Party, economic activity of co-operatives). These are prerequisites of the transformation of consumer cooperatives from autonomous business entities in the subordinate sections of the state-organized distribution. The dissertation analyzes this transformation in its various stages and puts it into a broader context of Sovietisation, creation of a system of centrally planned economy and the economic, social and political development of Czechoslovakia during the researched period. Keywords: economic history, co-operatives, consumer co-operatives, Sovietisation, centrally planned economy, 1945-1956

China’s rise and Russia’s fall shape today’s global political economy. This new great divergence originates from the different policies pursued in the transition from a command economy. Russia applied a ‘big-bang’ doctrine with rapid price liberalisation at its core. In contrast, a policy of experimentalist gradualism manifested in the dual track price system (DTPS) laid the foundations for China’s economic success. But the Chinese reform approach was highly contested in the 1980s and China came close to implementing a big bang. My dissertation sheds light on this critical crossroads by asking on what intellectual grounds China escaped a big bang in price reform; or to turn the question positively, on what intellectual grounds the DTPS was defended against the plans to implement a big bang. To derive an answer, the first part presents the broad historical and theoretical context of the 1980s Chinese price reform debate. In particular, I analyse the ancient Chinese tradition of price regulation, the US price control experience and controversies during and after the Second World War, and the Chinese Communists’ price policies in the Maoist period. Against this background, the second part conducts an in-depth study of the 1980s price reform debate drawing on more than 50 interviews with Chinese and foreign economists, previously unexplored archival evidence and a wealth of Chinese sources. I show that the DTPS emerged from bureaucratic practices and was justified by large-scale empirical research efforts conducted by young intellectuals, who had gained influence through their contribution to rural reform. In contrast, I find that the big bang reform approach was introduced to China by Eastern European émigré scholars and Western economists, and was promoted by a group of Chinese academic economists. I demonstrate how the DTPS was grounded in a pragmatic philosophy of economic policy-making deeply rooted in China’s bureaucratic tradition, which prevailed over the idealist stance underlying the panacea of a big bang.

The main objective of my diploma thesis is comprehensive analysis of the transition process in the Czech Republic with focuse on the second half of the nineties of the 20th century. In the first part I briefly analyse transition and privatization process in 1991 - 1996. Emphasis will be given to the selected concept of privatization and criticism. Then in a separate sub-chapter I critically judge the procedure of first and second wave of coupon privatization. The second part will be consist of an analysis of the financial crisis in 1996 - 1997 and I'll mainly deal with its causes and implemented measures. In subsequent chapters of the thesis I'll focus on the question of the so-called third wave of voucher privatization, privatization of banks and the role the National Property Fund and the Consolidation Agency. Chosen subject will be the result of the analysis of published sources, the latest literature and papers. An important part will be also studying of daily press and interviews with some economists, which are published or were in mass media. Finally I will try to get some personal interview with someone of the actors, who's involved in this a complex process.

The thesis deals with the process of economic transition and its results in Poland, Hungary, the Czech Republic a the Slovak Republic, i.e. countries of Visegrad four. The paper describes the functioning of centrally planned economy and the general process of transition to a market economy. It also mentions different theoretical approaches. Furthermore it analyses the development of transition reforms in particular countries and compares the results of individual transition strategies.

DISERTAČNÍ PRÁCE ABSTRACT ČESKOSLOVENSKÁ NÁMOŘNÍ PLAVBA, 1948-1989 CZECHOSLOVAK OCEAN SHIPPING, 1948-1989 2016 Lenka Krátká This work is concentrated on the topic of establishment and development of the Czechoslovak ocean shipping in the period 1948-1989. The theme is presented with using a large number of primary archive sources and relevant secondary literature. In addition, the text offers an insight into the topic through the memoirs of former Czechoslovak seafarers collected with the use of oral history method. The primary aim of this work is to capture the history of the Czechoslovak ocean shipping in a broader context of political, economic, and foreign policy development of Czechoslovakia in the given period. A key moment for founding a merchant fleet represented the year 1948, the communist coup d'état respectively, when the country came into the sphere of the Soviet Union's influence and transformed its economy into a centrally planned one with the absence of market principles. These specific circumstances enabled to develop a transport sector which Czechoslovakia did not have either natural conditions, or practical experience with. Based on a politically motivated decision, the Czechoslovak ocean shipping in the early 1950s was developed in cooperation with the People's Republic of China. By this...

The thesis "Concept of Privatization and Restructuring by the Treuhandanstalt, discourse about Mr. Rohwedder and Mrs. Breuel" deals with the creation of the Eastern German privatization agency (THA). Further, the two major tasks of the institute, privatization and reorganization of the national wealth of the GDR, are being analyzed. After the "Treuhandgesetz" (privatization law) had been enforced, the THA soon started to sell companies out of their portfolio. Other companies needed to be shut down and people started to lose their employment. This course of action was heavily criticized by the political opposition as well as the Eastern German people, who were longing for increased wealth. In consequence, the THA started to shift its focus from privatization to reorganization. The controversy surrounding the THA in the middle of the reunification process of Germany is shown by the assassination of Mr. Rohwedder by the terrorist organization RAF. The net financial outcome after four years of management by the THA is a deficit of 200 billion DM.

Au cours des six dernières décennies, la Chine a connu un passage d’une économie planifiée à une économie de marché. Durant la même période, un changement profond a eu lieu dans les instruments et la mise en œuvre de la politique monétaire. Cependant, jusqu’à présent, la politique monétaire chinoise se distingue considérablement de celui des économies de marché développées. Durant la période de l’économie planifiée, la Chine a adopté le système de la banque unique et le système de gestion des crédits hautement centralisée. Ces systèmes permettait à la Banque populaire de Chine (la BPC) de contrôler directement le volume d’émission de liquidités et les transferts bancaires par le plan de liquidités et le plan de crédit afin d’ajuster les agrégats monétaires. Durant la période de la transition économique, la Chine a progressivement abandonné son système de la banque unique. Néanmoins, la BPC n’était pas encore une banque centrale véritablement indépendante, parce qu’elle conservait une partie de ses opérations de financement direct à l’appui du développement des agents non-financiers. Même si la BPC a commencé à employer les leviers indirects pour ajuster la dynamique monétaire, elle a continué à mettre en œuvre les instruments d’ajustement direct. En 1994, année où la Chine a entamé des réformes économiques plus importantes, a été établi un système de la banque centrale véritablement indépendant, qui a ensuite été amélioré en 1998. La BPC a exercé, de façon exclusive, les fonctions d’une banque centrale et a mis en œuvre sa politique monétaire principalement à travers des instruments d’ajustement indirect. Cependant, la BPC n’a pas totalement abandonné l’usage du contrôle administratif direct sur les agrégats de crédits. L’autorité monétaire chinoise renforce progressivement le contrôle des activités du système bancaire parallèle, la centralisation de la politique monétaire et son efficacité depuis 2014, par peur de la hausse du levier financier et de l’endettement élevé. / Over the past six decades, China has experienced an institutional change from a planned to a market economy. During the same period, an in-depth change in the instruments and implementation of China’s monetary policy has occurred. However, until now, China’s monetary policy retains considerable differences compared with that of developed market economies. During the planned economy period, China adopted a mono-banking system and a highly centralized credit management system. Under a mono-banking system, the People’s Bank of China (PBC) could directly control the issuance volumes of cash and bank transfers by means of the cash plan and the credit plan to adjust monetary aggregates. During the economic transition period, China gradually abandoned the mono-banking system. However, the PBC still did not become a truly independent central bank because it retained part of its direct financing operations in support of non-financial agents’ development. Although the PBC began to employ indirect levers to adjust monetary dynamics, it continued to implement the monetary policy principally by means of direct adjustment instruments. Since China’s accession into wider economic reforms in 1994, a truly independent central banking system was established and eventually improved in 1998. The PBC has exclusively exercised the functions of a central bank and implemented its monetary policy principally by means of indirect adjustment instruments; however, it did not fully abandon the use of direct administrative controls over credit aggregates. Out of fear for rising financial leverage and high indebtedness (in particular of non-financial corporations), since 2014 China’s monetary authority gradually enhanced the monitoring of shadow banking activities, and thereby the centralization and effectiveness of monetary policy.

本文試圖對於北韓在後冷戰時期進行看似複雜與矛盾的內外政策進行分析，並整理出其規律性並予以模型化。而本文發現北韓應付生存危機首重外交與經濟政策，其規律性展現於：當外部危機出現惡化時，北韓外交政策會傾向使用邊緣策略；但外部危機出現好轉的時，北韓外交政策則會傾向使用妥協策略。另外，北韓經濟政策也出現一定的規律性，但其策略的採用必須同時考量到經濟與政治因素。而北韓經濟策略的規律性表現於：當經濟危機出現好轉時，但當局有政治考量的情況下，經濟策略將傾向使用計劃經濟搭配爭取經援，且對經濟改革進行限縮的情形；但經濟危機出現惡化時，當局的政治考量出現(或必須)退位，此時經濟策略將傾向於使用計劃經濟搭配爭取經援，並且進行經濟改革，或放鬆對經改的限縮。而本文依照上述所觀察出北韓外交與經濟策略的規律性，建立出分析模型，並以此預測出北韓未來可能採行的策略。 關鍵詞：北韓、外部危機、經濟危機、邊緣策略、妥協策略、計劃經濟、爭取經 援、經濟改革、受限縮的經改 / This paper tries to analyze and modelize the policies of the DPRK which look like complicated and paradoxical. It explores the DPRK puts emphasis on the foreign and economic policies to deal with he risks of her survival, and her policies or strategies can be formulated into a pattern. The pattern of her foreign strtegies shows that the authorities tend to engage in the brinkmanship after the economic risk getting worse, and they also tend to conduct the compromise after the economic risk getting better. Futhermore, the economic policies of the DPRK also shows the pattern. However, the political and economic factors should be considerated in the pattern. It shows that the authorities tend to engage in the package strategies including planned economy, aid-seeking and reform with restriction when the economic risk gets better and political concern exists. On the other hand, they tend to conduct the package strategies including planned economy, aid-seeking and reform without restriction when the economic risk coming worse and political concern diminishes. According to the pattern of foreign and economic strategies, it can be constructed the model and predicts the responses of strategies by the DPRK. Keywords: North Korea (Democratic Republic of Korea, DPRK); external risk; economic risk; brinkmanship; compromise; planned economy; aid-seeking strategy; economic reform; economic reform without restriction