Suchergebnisse

The meaning of the Warsaw Pact intervention in August 1968 soon became a matter of political manipulation. The spontaneously shared notion of the "occupation" quickly turned into its very antithesis. The postulate of the "friendly assistance" of the Soviet Army gradually promoted on the official level played a key role in the policy of the so-called consolidation. As a consequence, the Prague Spring was denigrated as an attempted counterrevolution. The memory of the August "occupation" disappeared from the public sphere: It went underground or was pushed into the private sphere. The idea of the heroic and victorious fight against the counterrevolution, so much cherished by leftist radicals, reached its peak by the end of 1970 when it was confirmed by an official document. After that, it started losing its momentum as if the Prague Spring and the August events were rather due to fall into oblivion. But in 1989, the relevance of the 21st August suddenly reemerged in public protests against the Communist régime, which were taking place on that date. The article explores the coexistence/parallel lives of the three conflicting memories of the August 68 during the post-August history of normalization mentioned below: the privatized memory of occupation, the radical memory of fraternal assistance, and the policy of oblivion.

Après l'interruption du mouvement de libéralisation du Printemps de Prague de 1968, un processus dit de " consolidation " fut mis en place à tous les niveaux de la vie politique, sociale et culturelle. Les vérifications politiques, menées au début des années soixante-dix, jouèrent un rôle important dans ce processus et touchèrent un grand nombre de personnes, qu'il s'agisse ou non de membres du PCT. À partir de l'exemple peu connu des vérifications menées hors du parti, l'article analyse un aspect de ces vérifications : leur objectif n'était pas uniquement d'exclure certaines personnes de certaines fonctions importantes mais d'imposer une seule version de la réalité, à savoir une seule interprétation du Printemps de Prague comme tentative de contre-révolution.

International audience ; In this paper, Marie Černá traces the development of the women's situation under communism in Czechoslovakia, the GDR, Hungary and Poland, by underlining that the "issue of women" was a key-point in the socialist ideology, thus leading to a progressive legislation on women's rights. Yet, she points out that this does not affect the persistent prejudices of "smiling women and fighting men", as well as the social and professional inequalities, especially in their institutional and structural manifestations. She concludes on the idea that the communist vision of emancipation was imposed and drummed in, following the official ideology in giving the impression that the issue of women had been resolved once and for all. The model of the "superwoman", in control of her professional work while at the same time coping with her functions in the family, was imposed during such a long time that it left no room for more general questions concerning the relationship between the sexes. This, according to the author, is one of the reasons why Czech society, including many women, keeps its distance from feminist movements even today. For most people, feminism still remains and will always remain tinged with extremism.

In the field of financial accounting, similarly to the company management, besides considering economic aspects, arises a need to incorporate the influence of enterprise's activities on environment and society. Nevertheless, almost all accounting systems are still based on the financial view of the business and the level of environmental and social efficiency is only rarely assessed. A multidimensional business efficiency measurement is not feasible within these standard accounting systems. For this reason, the subject of interest and the main research goal of the authors is to supplement and extend the existing legislative framework on environmental and social accounting, approved by the IASB. The purpose of this article is to propose an individual standard focused on environmental reporting. The individual standard of financial reporting focused on environmental aspects will provide a possibility of a standardized view on business and may be used to harmonize reported data. Compared to other environmental concepts, the proposed standard is based on the same principles as the currently used reporting framework, therefore it is easily grasped and applicable.

Předkládaný článek se zabývá hospodářskými aktivitami církevní organizace. Autorky se zaměřují zejména na účetní a daňová specifika vybrané organizace, na oblasti odlišné od podnikové praxe. Článek popisuje aktuální pozici církevních institucí v rámci národní ekonomiky a legislativní rámec limitující aktivity církevních právnických osob. V souvislosti se stanoveným cílem jsou vysvětleny účetní a daňové aspekty aktivit církevních organizací. Hlavním cílem článku je identifikace slabých míst ve dvou výše uvedených oblastech na příkladu zvolené církevní instituce (farnosti) a návrh změn vedoucích k efektivnějšímu zajištění činností sledované organizace v oblasti účetnictví a daní. K identifikaci slabých míst použily autorky metodu literární rešerše, kvalitativního výzkumu (polostrukturovaný rozhovor) a detailní analýzy interních dokumentů analyzované společnosti, navrhly způsob práce s informacemi v uvedených oblastech a doporučily řešení, které bude farností v budoucnu využito. ; Conducted article deals with the issue of ecclesiastical institutions. Authors are focused specifically on accounting and tax treatment of such institutions that differ in many areas from corporate practices. The article describes current position of ecclesiastical institutions in the national economy and legislative framework related to providing activities as the religious legal person. Then the accounting and tax aspects of these entities are explained in relation to the article objective. The main objective of conducted article is to identify the weak points in two mentioned areas using the example of selected ecclesiastical institution (parish) and recommend changes leading to more efficiency in activities currently provided by the organization in the accounting and tax area. Authors used methods of literary research, qualitative research (semistructured interviews) and deep analysis of internal financial documents of analyzed organization to be able to identify weak points, asses their threatment and propose final solution that will be further implemented and used by the parish.

This work was supported by the SGS-2017-004 - Finance and Sustainable Development from the Perspective of Theory and Practice Project at the University of West Bohemia, Faculty of Economics. ; Conducted article deals with the issue of ecclesiastical institutions. Authors are focused specifically on accounting and tax treatment of such institutions that differ in many areas from corporate practices. The article describes current position of ecclesiastical institutions in the national economy and legislative framework related to providing activities as the religious legal person. Then the accounting and tax aspects of these entities are explained in relation to the article objective. The main objective of conducted article is to identify the weak points in two mentioned areas using the example of selected ecclesiastical institution (parish) and recommend changes leading to more efficiency in activities currently provided by the organization in the accounting and tax area. Authors used methods of literary research, qualitative research (semistructured interviews) and deep analysis of internal financial documents of analyzed organization to be able to identify weak points, asses their threatment and propose final solution that will be further implemented and used by the parish.