International tax planning deals with the tax benefits, their seeking and using by the tax entities and corporations. Even if the tax havens are generally considered as small islands, the different types of tax advantages are offered by the developed countries of the North America or Europe. This paper focuses on the analysis of the inward of foreign direct investments into the European countries with the preferential tax regimes. It explains the relationship between the inward of the investments and the factors which affect them. The inward of the foreign direct investments is the dependent variable, the independent variables are tax rates on corporate income, unemployment, as well as political stability. Although results of econometric analysis did not confirm our initial hypothesis that the lower tax burden will increase the inward of the investments to the country, this increase can be caused under the other circumstances, such as secrecy, property protection, stable political situation or simplicity and utility of the financial markets.

The aim of this diploma thesis is to optimize the concern in terms of taxes. Model situations should point to tax optimization by moving business to tax havens. Diploma thesis deals particularly different taxation of concern in tax havens. The result of the work will be a proposal and recommendations for the establishment of a company in a tax haven.

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<p>Although Paul Scott is a successor to other Anglo-Indian novelists, his literary reputation is unjustly -overshadowed, particularly by E.M. Forster's. Scott's epic novel, The Raj Ouartet and its sequel, Staying on, provide a pointed indictment of the human costs of British imperialism from a British point-of-view, both employing and undermining the standard themes and conventions of the Anglo-Indian novel. A complex and repeated series of images and symbols diagnoses the pathological state of the Raj at its moment of collapse. Scott's Anglo-India is trapped In a mythical Edwardian era of imperial certainty, rather than in the contemporary political reality of Indians· insistence on their right to self-rule.</p> <p>The current weakness of the Raj is that it is riven from within; the novel explores such issues as race and class, and points to the conflicts between, and paradoxes of, liberal and conservative imperial policies and ideologies. The Anglo-Indians· circumscribed sense of place, their attitudes to language, and their limited view of history expose the ultimate destructiveness of imperialism for those subjected to it.</p> <p>Scott's achievement notwithstanding, the uncritical and apolit1cal academ1c study of h1s novels and other novels about lnd1a overshadows the literary achievements of Indian, Pakistani and Bangladeshi writers writing in English, permits continued ignorance and devaluing of the vast diversity of literature's in Indian languages, and continues to perpetuate the damagingly false images and attitudes about India which sustained the imperial venture in the first place.</p> / Doctor of Philosophy (PhD)

Parmi les réalisateurs, producteurs et acteurs de Bombay, Raj Kapoor (1924-1988) est certainement l’un des plus célèbres et des plus originaux, qu’il s’agisse de son œuvre ou de sa personnalité. Sa vaste filmographie qui rassemble quelques-uns des plus beaux mélodrames du cinéma populaire hindi reste méconnue en France. Proches du peuple, ces mélodrames révèlent un phénomène présent dans différentes situations et sous différents aspects : le sentiment d’incompréhension.Ce travail de recherche, inspiré par la lecture de Peter Brooks et Stanley Cavell sur le mélodrame, se donne pour but de montrer que les mélodrames de Kapoor sont porteurs d’un concept particulier qui les unit et les définit comme un genre cinématographique propre que nous appellerons « mélodrame de l’incompréhension ». Le sentiment de ne pas comprendre ou d’être « mal compris » qui hante ces mélodrames se cristallise non seulement à partir des enjeux esthétiques, historiques, politiques et culturels mais aussi des événements personnels.S’appuyant sur l’esthétique du mélodrame, Kapoor multiplie la présence métaphorique du héros aveugle qui pointe la difficulté ou l’impossibilité de communiquer et fait grief à la société de ne pas le comprendre. Inscrivant sa souffrance dans un contexte plus large, le mélodrame kapoorien dépasse les frontières du drame intimiste pour s’élever au niveau du peuple, voire de la nation, selon certains auteurs. Pour amplifier le phénomène d’incompréhension, le mélodrame utilise le malentendu, la méprise, l’ignorance, la confusion, l’illusion, etc. au point que ces difficultés de communication paraissent très clairement représenter des éléments structurels marqués par la réflexion de Kapoor sur l’incompréhension, teintée de mélancolie et de tristesse. / Among Bombay’s directors, producers and actors, Raj Kapoor (1924-1988) is certainly one of the best known and most original both for his work and for his personality. His vast filmography which constitutes a collection of some of the most beautiful melodramas of Hindi popular cinema remains virtually unknown in France. Close to the people, these melodramas reveal a theme which is universally present, illustrated in a variety of situations and different lights. It is the phenomenon of incomprehension.The present work, inspired by a reading of Peter Brooks and Stanley Cavell on the subject of melodrama, aims to show that Kapoor’s melodramas treat this specific theme which unites them and allows them to be defined as a distinct cinematic genre here termed "melodrama of incomprehension." The feeling of inability to understand or of being misunderstood which haunts these melodramas is gleaned not only from aesthetic, historical, political and cultural subjects but also from personal experience.Drawing on the aesthetics of melodrama, Kapoor multiplies the metaphorical presence of the blind hero illustrating the overwhelming difficulty of communication, and blames society for a lack of understanding. Extending the resulting suffering to a wider context, Kapoor’s melodrama transcends the bounds of individual drama, reaching out to the level of the people as a whole, indeed to the entire nation according to some authors. To amplify the phenomenon of incomprehension, his melodrama uses misunderstanding, scorn, ignorance, confusion, illusion, and more. Kapoor does this to a point at which these difficulties of communication clearly represent identifiable structural elements in his portrayal of incomprehension imbued with melancholy and sadness.

This thesis examines the political and social worldview of British and Indian royalty during the nineteenth century. Rather than viewing them as mere 'ornamental' figureheads, it seeks to highlight and scrutinise the ideas held by monarchs (sovereign or deposed) about empire and the role of royalty, as well as considering how their attempts at implementing such ideas can complicate existing narratives about the relative influence and authority of this group. Above all, this thesis breaks new ground by adopting a transnational approach in its study of such royal ideas and endeavours. Ruling dynasties, monarchs and courts have long been part of an interconnected, if rarefied, world encompassing Europe and Asia, though this is not adequately reflected in the historiography on the nineteenth century. This is despite the ironic fact that in that century, many royal houses were brought closer together than ever before, through the impact of growing global empires, and advancing communications and transportation networks. The first direct meetings between British and Indian royalty took place during this period, in the early 1850s, and are closely examined here. Based on a core case-study of the longstanding relationship between the Punjabi and British dynasties of Maharajah Ranjit Singh and Queen Victoria, and using a wide variety of textual and material sources, this thesis captures royal perspectives of their status and role in an evolving world, alongside considering how British and Indian royalty directly or indirectly influenced one another. This study effectively de-centres the British imperial official as the primary agent in Anglo-Indian elite encounters, and goes further to demonstrate that whether in the case of the connections between royal personages, or in the ties between ‘monarchy, nation and empire’, the capability for royal agency to shape the nature of such relationships evolved over time and was a consistently contested matter.

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Governments are responsible for administrative arrangements dealing with disasters. Effective policies play a vital role in mitigating the impact of disasters and reducing likely losses of life and property. Yet, it had been noted that such losses were increasing, raising questions about efficacy of government policies and the factors that made them effective. This study adopted a comparative method, responding to a long-standing demand of disaster research, for examining the record in India. There were noticeable differences among its states, with some having undertaken comprehensive reform in an all-hazards approach, while others continued with old policies. This research studied four states with the objective of identifying variables that were critical in undertaking policy reform for building capacities. The roles of economic resources, democratically decentralized institutions, political party systems and focusing events were examined. Findings revealed that these factors had varying impact on state capabilities. Economic resources were an inevitable part of disaster management, but did not necessarily translate into policy reform. Panchayati Raj Institutions, which were democratically decentralized bodies, displayed tremendous potential. However, their role was limited mostly to the response phase, with states severely circumscribing their involvement. The nature of political party systems was able to explain policy reform to an extent. Cohesive systems in Gujarat, Tamil Nadu and Orissa correlated with administrative capacities, unlike in fragmented Bihar. However, anti-incumbency sentiments and strong community mobilization impacted contestation more than electoral salience of public goods. The most nuanced and significant explanation was provided by experience of focusing events. States that suffered major disasters revealed unmistakable evidence of double-loop learning, leading to comprehensive policy reform and capacity building. This research provides empirical support to theory about the role of focusing events and organizational learning in policy reform. Methodologically, it underscores the importance of the comparative approach, and its successful application in a federal framework. The significance of this research is most for policy makers and practitioners, as it serves to alert them on the need for reform without waiting for the next big disaster to catch them unprepared.

This dissertation deals with the profession of bartender between years 1958 and 1988 in socialist Czechoslovakia. It describes the development of mixology after the WW2 and difficulties it was facing in the socialist period up to late Eighties. Through interviews with contemporary witnesses, the author examines bad habits, shortcomings and abuses of the system behind the bar. Attention is paid to the availability and shortages of different kinds of alcohol and non-alcoholic drinks. The author also looks at bartenders as illicit moneychangers. The work analyses regulatory laws valid at this period and offers compact description of the most interesting and popular bars in Prague at that time.

This paper uses state-level variation in the implementation of the 73rd amendment in India to observe the relationship between political reservations for women in local government and female child mortality. Nationally, reservations for women are not associated with a statistically significant difference in female child mortality. However, a state by state analysis shows variations in the level of impact of reservations on the topic of female child mortality. This paper examines the constraints on female representatives and their level of effectiveness in executing pro-female policies given the political and social environment. The two case studies on Kerala and Haryana explore women office holder’s abilities to administer public goods that favor women and children and the subsequent impact on female child mortality.