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Repatriation of Koreans from Japan after World War
Andrýsková, Adéla ; Löwensteinová, Miriam (advisor) ; Zemánek, Marek (referee)
(in English): This master's thesis focus on the repatriation of Koreans from Japan after World War II. The repatriation process was in many aspects more complicated than it could seem to be at the first sight. A hindrance to the repatriation of more than 2 million Koreans, who were left behind in Japan after the end of war, was vague politics of Supreme Command for Allied Powers (SCAP). SCAP did not possess any specific plan considering Koreans and other foreigners in Japan after its arrival to the Japanese archipelago. Therefore, the government of Japan was the one who seized upon the Korean repatriation and began sending ships from Japan's islands loaded with Korean laborers and soldiers, who were living testimony of its war crimes and a thread for Japanese public order. The government of Japan, however, was limited by number of ships, which it could provide for transportation of Koreans, and by number of available ports. As the waiting time for boarding on a repatriation ship was getting longer and longer, majority of Koreans could not wait anymore. In those cases, they usually decided to rent a small vessel, by which they got transported to the Korean peninsula. Those vessels, however, were making their voyages without a permission and were easy target for pirates or typhoons, which were...
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Valuation in accounting and its impact on taxation
Andrýsková, Adéla ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
The goal of the diploma thesis is to describe problems of accounting valuation and issues connected with prices, which are used for income tax purposes within current valid legislation. The thesis decribes basic valuation principles, characterization and valuation methods of some selected section according to the Czech legislation and IFRS. The thesis compares advantages and disadvantages of some valuation methods and valuation base and their influence on taxes. At the end of the thesis is the issue of transfer pricing or accounting valuation in insolvency.
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Chꞌongryŏn Organization and ethnic pro-North Koreans in Japan
Andrýsková, Adéla ; Löwensteinová, Miriam (advisor) ; Horák, Tomáš (referee)
Theme of this bachelor thesis is the origin of pro-North Korean General Association of Korean Residents in Japan. Foundation of this organization is a result of several years' process connected with immigration of Korean ethnic minority to Japan after 1910 and subsequent decision of approximately 600.000 of Koreans for residing in Japan 3 years after the World War II. In the first part, I depict a period in the space of years from 1910 to 1955. I describe grounds of stay more than 2 million of Koreans at Japan's territory after capitulation of Japan in the Second World War as well as the effort of Japanese connected with assimilation of Koreans despite their attitude to them as lower subordinates of the emperor of Japan. Next I describe conditions of Korean minority in Japan during the period of the Allied occupation of Japan at the end of World War II. I also introduce the League of Koreans in Japan, which represented and associated the Korean minority. Because of its leftist disposition the League of Koreans in Japan is usually wrongly associated with precedence of the General Association of Korean Residents in Japan. In the second part, I illustrate in more details the legal status of Koreans in Japan and especially the origin, organizational structure, politics and other themes related to the...
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