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1
Andrle, Tomáš. "Vykazování goodwillu v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-15433.
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The aim of this work is to introduce reader to the concept of goodwill. First focuses on understanding the meaning and content of the concept and then describes the development of reporting goodwill as an accounting item. The work also includes an outline of future development of goodwill in IFRS and U.S. GAAP. Some chapters are supplemented with examples that explain the theoretical knowledge and help reader better understand the issue.
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Šťastnová, Veronika. "Zásoby v obchodní společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-1010.
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Diplomová práce ?Zásoby v obchodní společnosti? se zaměřuje na popis problematiky zásob v obchodní společnosti. Cílem práce je zanalyzovat současnou právní úpravu v oblasti účetnictví zásob v České republice, identifikovat potenciální problémy, obtíže či nesrovnalosti a zároveň tuto oblast porovnat s IFRS a US GAAP. Cílem práce není vyčerpávajícím způsobem popsat veškeré problémy, které se zásobami v obchodní společnosti přicházejí v úvahu. Zejména daňové aspekty jsou vysvětleny jen v základní rovině. Praktická část práce osvětluje problematiku účtování zásob na konkrétní obchodní společnosti, která je součástí mezinárodní korporace. V praktické části je také srovnáno účetnictví zásob podle českých účetních předpisů s účetnictvím podle US GAAP a navrženo řešení zjištěných nedostatků.
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Funďová, Lucia. "Analýza rozdílů aplikace IFRS a US GAAP v ocelářském odvětví." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197665.
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The diploma thesis is devoted to the problem of the modern world of differences among two of the most important standards in the world of financial accounting and reporting: IFRS and US GAAP. The main focus was on comparing and searching for the possible differences on the financial reports of US Steel, which has its basement in the USA and it is using US GAAP standards and its subsidiary in Slovakia using IFRS, within the steel sector. The concrete financial statements were analysed by the tools of financial analysis. Hypothetical scenarios were made on the basis of the results, which could have occurred during the decision making process and which were influenced by the differences among the applied standards. The main goal and important thought of the thesis was to indicate to a reader, in which state the convergence between these two standards is and which differences need to be eliminated to make standards equal in giving the view on the financial statements and financial decision making of each company.
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Karľa, Tomáš. "Prezentace dlouhodobých hmotných aktiv v účetních závěrkách dle IFRS / US GAAP." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72031.
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Purpose of this work is to describe long-termed tangible assets in compliance with IFRS and U.S. GAAP and compare their individual elements using financial statements of The Coca-Cola Company and Coca-Cola HBC. Part of this work will focus on ongoing convergent process. Specifity of agriculture (IAS 41) is not an object of this work.
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Trnka, Martin. "Komparace dlouhodobého majetku v IFRS, US GAAP a české účetní legislativě." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76726.
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The diploma thesis compares different accounting methods in the three accounting systems in the long-lived assets area. The dominant accounting system in the thesis is the IFRS. In the first part long-lived assets are described according IFRS. The US GAAP and Czech accounting law are shown only main differences. The diploma thesis describes and explains the cause of differences between all three systems and shows the impact on the financial statements. In the second part of the thesis the outcomes of financial research on companies which presents their financial results according IFRS are presented.
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Leopoldová, Ivana. "Vykazování a oceňování výnosů v komparaci pravidel IFRS a US GAAP." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-77409.
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The thesis is focused on a comparison of IFRS and US GAAP rules for revenue recognition and measurement. Some topics are complemented by Czech accounting regulations appropriately. The practical part includes an analysis of recognition of expenses and revenues associated with customer loyalty programs by the airlines and futher an application of revenue recognition rules in SKANSKA Group. In the final chapter is outlined the expected development in the area of revenue recognition.
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Kubačková, Katarína. "Porovnání účetnictví dle US GAAP a dle čs. legislativy v podmínkách vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222199.
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Master’s thesis deals with the analysis of the Czech modification of accounting, it’s setting into the context of the European accounting and Generally Accepted Accounting Principles – U.S. GAAP. The aim of the thesis is to demonstrate the differences in accounting practices and the overall concept of accounting. It also assesses the measure of harmonization of accounting required for the objectivity of investor’s decision.
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Zikirina, Kristina. "Odložená daň v konsolidované účetní závěrce při přechodu z US GAAP na IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360438.
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This diploma thesis deals with the deferred tax issue in the context of changing the US GAAP accounting system to IFRS. First of all, it summarizes the theoretical approaches to recognition, measurement and reporting of deferred tax and examines the factors, which could affect its appearance in the individual and consolidated financial statements. Then this diploma thesis focuses on the comparison between the US GAAP and IFRS rules regarding deferred tax accounting. The output of this comparison is demonstrated in a form of analysis table pointing to the fundamental conceptual differences. Next part of the thesis presents the first IFRS adoption issue in relation to IFRS 1, where the effect of the first adoption on the presented deferred tax is accentuated. After all, the findings from the theoretical part of the diploma thesis are applied in the practical example of PJSC LUKOIL, which had to change US GAAP to IFRS in 2014 due to the new legislation requirement. This last part examines the differential attitudes of both accounting systems to deferred tax and presentation and significance of deferred tax at the first IFRS adoption.
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Ryšavá, Ilona. "Vybrané rozdíly v aplikaci účetnictví dle US GAAP a současně platným zákonem o účetnictví v ČR na příkladu vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223993.
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This thesis deals with the compilation and comparison of financial statements in accordance with U.S. accounting principles and U.S. GAAP currently valid law on accounting in the Czech Republic. The aim is to characterize the balance sheet and income statement under both systems show the procedure of reporting the selected firm and preparing proposals or recommendations for optimizing the current situation
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Horák, Štěpán. "Metodika stanovení převodních cen v ČR a USA." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264575.
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The aim of this study is to compare the methodology for determining transfer prices in the Czech Republic and the United States. The reason for choosing these countries are different models, which are governed by states. Czech Republic sets transfer prices according to the OECD model. United States of America set transfer prices according to own regulations. The theoretical part is focused on comparing models and approaches to pricing methodologies. The practical part compares the creatin of a Benchmarking study in these two models.
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Rybářová, Petra. "Prvotní ocenění dlouhodobých hmotných aktiv podle IFRS v porovnání s US GAAP a českými účetními předpisy." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113305.
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This diploma thesis is about long-lived assets. The primary objective is to create the comprehensive view regarding specifics of initial measurement of production, plant and equipment and measurement of subsequent costs in accordance with IFRS in comparison of U. S. GAAP and czech accounting legislation. Specifics of measurement are based on kinds of acquisition. The diploma thesis is divided into three main sections. Features of long-lived asset according to IFRS, U. S. GAAP and czech accounting legislation are in the first section. The second section contains initial measurements of production, plant and equipment depended on types of acquisition primary in accordance with IFRS in comparison of U. S. GAAP and czech accounting legislation, one by one. The third section comprises measurement of subsequent costs.
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Jurajdová, Vendula. "Vybrané rozdíly účtování dle US GAAP, IFRS a účetnictvím platným dle české legislativy v podmínkách TRANS TECHNIK, spol. s.r.o." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-234839.
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This master‘s thesis aims to select significant differences in financial accounting methodologies used in the Czech Republic, the International Accounting Standards and US GAAP. Differences are highlighted by data from the accounting environment of the company TRANS-TECHNIK, spol. s.r.o. The first part defines the different conceptual frameworks in Czech accounting, continental and Anglo-Saxon. The analytical part focuses on the differences in the way of the capturing of selected accounting items featured in the accounting systems, including conditions prevailing in the company.
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Abel, Alexander [Verfasser]. "Der Alien Tort Statute nach der Entscheidung des US-Supreme Court in der Sache Sosa v. Alvarez-Machain : Ein US-amerikanischer Weg zum Schutz der Menschenrechte / Alexander Abel." Aachen : Shaker, 2007. http://d-nb.info/1170527248/34.
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Lovíšek, Ondrej. "Privatizace bezpečnosti a její role v zahraniční politice USA." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197693.
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This paper deals with the privatisation of security and analyzes its role in US foreign policy. It is composed of four separate sections, two of which are theoretical and the other two analytical. The first chapter presents available definitions and a historical overview explaining the origin and historical development of private military forces' involvement in armed conflicts. The second part assesses the development of the role of private military companies in US foreign policy. The analytical section aims to answer two key questions: (1) which advantages and disadvantages does PMC utilization present the US government with?; and (2) how can we regulate PMC activities, so that their cooperation with the US government both lives up to the client's expectation and satisfies international human-rights norms? The third chapter therefore assesses the main argument for a and against PMC utilization from the perspective of the USA and the fourth analyzes existing regulation frameworks - national, international and self-regulation.
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Nartova, Darya. "Vykazování leasingů dle IFRS v novelizované podobě - příprava, očekávání a finální dopad." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-203714.
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This thesis focuses on the convergence project of IASB and FASB with the aim to create a new lease standard. The main goal of this thesis is to point on weakness of existing IAS 17 which is criticized, go through the history of the project development for preparing new standard since 2006 and to find out which changes have been prepared and accepted by IFRS for eliminating critical deficiencies. IASB published two drafts, the final standard has been published on 13 January 2016.
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Andreasson, Erik. "Professional v. Amateur reviewers: What does their language actually tell us? : A Descriptive Text Analysis of Early Adopters." Thesis, Luleå tekniska universitet, Institutionen för ekonomi, teknik, konst och samhälle, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-84801.
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The purpose of this thesis is to find and categorize differences in the language used inonline reviews by early adopters. By filling this gap in knowledge, marketers can betterunderstand the nature of an online review, be it derived from professional or amateurearly adopters. These categorizations aim to pinpoint differences between professionalsand amateur reviewers who are considered to be early adopters of technology. Publiclyavailable third-party data was analysed using a descriptive text analysis tool, LIWC(Linguistic Inquiry and Word Count). The results regarding the professionals are highly conclusive seeing the uniformity of thepopulation. They compose long format, highly analytic, unpartisan reviews which canbe perceived as inauthentic due to the formality of the text and lack of personal opinions.With these traits, professional online reviews are subjected to the risk of alienating theiraudience, thus losing their influence over the potential adopters. The amateurs were not as uniform as the professionals. However, there are cleartendencies of shorter formats, personal experience-based writing which comes off as moreauthentic compared to the professionals. Within the population of amateurs, one canclearly distinguish that satisfied amateur reviewers’ write shorter reviews but morefrequently, compared to dissatisfied amateur reviewers who write longer format, but notas frequently. Due to the clear and statistically supported differences between the two populations, theyare easily distinguishable from each other. This also shows in their motives to post onlinereviews. Where professionals are financially incentivised, amateurs find their motivationin intrinsic motivators such as altruistic, egotistic, and other self-fulfilling motivators. These distinct differences enable marketers to allocate their efforts towards eitherprofessionals or amateur reviewers in order to achieve the desired market effect. To reacha customer on an emotional level, they should promote amateur reviews. But in order todisplay unadulterated facts and figures, they should promote professional reviews.
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Hracho, Michal. "Modelování v perfúzním ultrazvukovém zobrazování." Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2016. http://www.nusl.cz/ntk/nusl-241954.
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This thesis deals with the possibilities of determining perfusion parameters of vascular system, using contrast-enhanced ultrasound imaging, which is non-invasive method. Properties of ultrasonography and use of contrast agents are briefly summarized. The methods selected for perfusions analysis were Bolus-tracking¬¬, Burst-replenishment and both of them combined – Bolus&Burst. Parametric models based on these methods were created for modelling an approximation of set perfusion parameters with the use of blind deconvolution.
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Halíř, Zbyněk. "Úloha účetních informací v řízení finanční výkonnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10583.
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This thesis is concerned with an evaluation of a role of financial and managerial accounting in the management of financial performance. From the range of criterions, that indicate the development of performance, the profit was chosen. The basic approach of the thesis is the concept of financial performance in the U.S. Generally Accepted Accounting Principles (U.S. GAAP). The diction of U.S. GAAP is compared with the text of International Accounting Standards / International Financial Reporting Standards (IAS / IFRS) and the Czech accounting legislation. In addition, the thesis deals with the concept of financial performance and its role in the performance management system. In conclusion, the theoretical background is confronted with its practical application. The comparison is made with the assistance of the example of financial performance management in the company Škoda Auto, a.s.
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Hlobilová, Veronika. "Zobrazení výsledků výzkumu a vývoje v účetnictví podle IFRS, US GAAP a českých účetních předpisů se zaměřením na odvětví ICT." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198094.
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This master thesis deals with intangible results of research and development with a focus on the ICT sector from the perspective of two world-scale systems IFRS and US GAAP and their comparison with the Czech accounting standards. The introductory section focuses on the general definition of research and development by the FRASCATI manual, the macroeconomic dimension of ICT sector and ICT project life cycle, as defined by methodology MMDIS. It follows the part that deals with the specific definition of intangible results of research and development in IFRS, US GAAP and Czech accounting standards whose differences are indicated by the subsequent chapter. At the end of the thesis it deals with the examination of the relationship between the reported costs of research and development and the market price of the shares of specific companies listed on the NASDAQ comparing two methods - the date of the financial statements release and analysis of the annual changes.
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Brožová, Eliška. "Představenstvo a dozorčí rada v a.s. a srovnání s korporací dle práva USA." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16074.
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Diploma thesis in its first part characterizes the executive authority of a joint stock company - the directors and the supervisory body - the Supervisory Board. It focuses on the creation and termination functions of members of those bodies, scope and responsibilities of the institutions and the rights of members of the institutions. The second part focuses on the work of a corporation under U.S. law, a single body - the Governing Council, namely the creation and termination functions, powers, internal relations within the institution, etc. At the end of the thesis two systems are compared, given the common and different features, lists advantages and disadvantages of the systems.
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Čtvrtníček, Ondřej. "Čínsko-americké diplomatické vztahy v postbipolárním světě." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113558.
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My diploma thesis focuses on evolution of bilateral diplomatic relationship between the People's Republic of China and the United States of America. Both historical development and differences in political and cultural sphere are outlined for complex understanding of sino-us relations. The goal of my diploma thesis is to point out how the historical and cultural differences formed the development of bilateral sino-us relationship, how the development itself affected both states and the rest of the world and to refer to the possible future development. My thesis stresses the time period after the disintegration of the Soviet Bloc because in this period many questions and problems arose in mutual relations which are important even today. How did the mutual relations change after the Soviet threat disappeared? Which issues did become pivotal and how did both sides approach them? What can be expected from the future development of the relations? How have the U.S. reacted to the rise of China? Is there a possible conflict coming? With the progressive movement of the centre of international relations to the Pacific area there are many similar questions emerging. My thesis is divided into 6 chapters which are chronologically ordered. The main focus is on the relations after Tiananmen incident, the role of Taiwan, North Korea and rising China in mutual relations, and last but not least on economic and political questions.
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Liptáková, Dana. "Oceňování a vykazování cenných papírů v ČR: komparace s mezinárodními pravidly." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9364.
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My thesis is concentrated on basic types of securities, their measurement and reporting, according to Czech legislation, International Financial Reporting Standards and US GAAP. I deal with origin occasions of individual accounting systems and their structure at the beginning of my thesis. Then I describe different classification of securities. The main part is about equity and debt securities. I use shares and bonds to show right way of measurement, recognition and reporting of securities, according to Czech legislation, IFRS and US GAAP. In conclusion I compare measurement and reporting methods of individual accounting systems and their influence on reports.
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Antal, Jarolím. "Transatlantické hospodárské vzťahy v meniacom sa prostredí svetovej ekonomiky." Doctoral thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-191791.
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This thesis focuses on analysis of the shifting role of the state in the context of globalization processes and aims to explain acting of the state in a bilateral cooperation, as an actor who faces these challenges. This framework is afterwards examined on the transatlantic economic cooperation. Main argument is, that in the bilateral cooperation, such shifts can be observed, that are intertwined with greater interactions of components of the states. These transgovernmental networks can be considered inevitable in response to the rising significance of non-tariff barriers and in trade liberalization. In case of the EU-US partnership, the cooperation on this level is focused on harmonizing of regulatory measures what is crucial for further integration of the transatlantic economic relations.
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Koždoň, Jakub. "Polyfunkční dům v Brně." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2017. http://www.nusl.cz/ntk/nusl-265449.
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The subject of this diploma thesis is a newly built mixed-use building in Brno. It is a four-storey building without cellar. The building is located on a corner plot in an urban part of Brno - Židenice. In the 1st floor there are three business units. On the other floors are a total of 11 apartments. One apartment is located in the courtyard. It is designed for people with limited mobility. The vertical structures are of the ceramic blocks Porotherm. Ceiling structures and staircases are cast-in-place reinforced concrete. The building is insulated with contact insulation system ETICS. The roof is warm flat. The project was processed by computer software AutoCAD 15.
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Malý, Zdeněk. "Vykazování účetních informací v různých systémech." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-317088.
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The diploma thesis focuses on comparison of selected economic phenomenon in various accounting systems. Examined systems are IFRS, US GAAP and Czech accounting legislation. Thesis examines long-lived assets (Property, Plant and Equipment), leasing and accruals. It contains a comparison of reporting rules of these accounting areas and the assessment of impacts caused by the different approaches of the examined systems.
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Žvinienė, Kristina. "Ultragarsinio tyrimo ir kompiuterinės tomografijos palyginamoji vertė diagnozuojant pavienius židininius kepenų pakitimus." Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20090504_155626-53514.
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Židininiai kepenų pakitimai (ŽKP) – vieni dažnesnių patologinių radinių tiriant pacientus dėl įvairių virškinimo ar kitų organizmo sistemų ligų. Įvairių spindulinės diagnostikos metodų dėka nustačius patologinius židinius kepenyse ypač svarbi jų klinikinė diferencinės diagnostikos reikšmė. ŽKP diferencinės diagnostikos esmė yra kiek įmanoma tikslesnis židinio kepenyse kraujotakos nustatymas ir aprašymas. Šios problemos sprendime naujų galimybių įgyja santykinai nauja ir Lietuvoje niekur kitur dar neatliekama UG tyrimo su i/v kontrastavimu metodika, kurios metu gaunami rezultatai lyginami su dominuojančių įprastų KT ir MRT kontrastinių tyrimų rezultatais. Tikslas: nustatyti radiologinių tyrimų vertę diagnozuojant židininius kepenų pakitimus (ŽKP) Uždaviniai: 1. Nustatyti įprastinio UG, UG su i/v kontrastavimu ir KT su i/v kontrastavimu diagnostikos metodų tikslumo rodiklius nepiktybiniams ir piktybiniams ŽKP. 2. Nustatyti UG ir KT su i/v kontrastavimu vertingiausius diagnostikos kriterijus vertinant židininių kepenų pokyčių prigimtį. 3. Palyginti tarpusavyje UG ir KT su i/v kontrastavimu nustatytų židininių kepenų pakitimų diagnostikos metodų tikslumo rodiklius nepiktybiniams ir piktybiniams ŽKP. 4. Įvertinti kepenų hemangiomų radiologinių diagnostikos metodų tikslumo vertę.<br>Focal hepatic lesions (FHL) are one of the most common pathological findings in patients who are examined for gastrointestinal or other diseases. The rigorous description of blood circulation in the hepatic focus is essential in differential diagnosis of FHL. US with i/v contrast enhancement is a new imaging method enabling definition of nature of FHL, follow-up, treatment efficacy and monitoring for possible relapse of the process. This study is conducted solely in the Radiology Department of Kaunas University of Medicine Hospital. Aim of the study To evaluate and compare the value of ‘bolus’ contrast-enhanced CT and contrast-enhanced US in diagnostics of focal hepatic lesions. Tasks of the study 1. To determine rates of diagnostic accuracy of conventional US, US with i/v contrast enhancement and ‘bolus’ contrast-enhanced CT in diagnosis of benign and malingnant FHL. 2. To establish the main and most effective diagnostic criteria of US and CT with i/v contrast enhancement for the assessment of nature of focal hepatic lesions. 3. To compare rates of diagnostic accuracy of US with i/v contrast enhancement and ‘bolus’ contrast-enhanced CT in diagnosis of benign and malingnant FHL. 4. To assess the reliability of radiological diagnostics of hemangioma, comparing the results of US, CT, and MRI.
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M?hlen, Caroline von. "R?us e v?timas : criminalidade, justi?a e cotidiano em uma regi?o de imigra??o alem? (S?o Leopoldo, 1846-1871)." Pontif?cia Universidade Cat?lica do Rio Grande do Sul, 2017. http://tede2.pucrs.br/tede2/handle/tede/7346.
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Previous issue date: 2017-03-28<br>Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior - CAPES<br>Conselho Nacional de Pesquisa e Desenvolvimento Cient?fico e Tecnol?gico - CNPq<br>The following research has as its goal the analysis of the social profile of the actors involved in disputes, the reasons that lead to lawsuits, the strategies used to settle the differences and the everyday experiences or the social behavior of those individuals who had to explain themselves to the local justice system during the second half of the 19th century. The purpose of this thesis is to demonstrate that the "social organization" of Germans, both descendants and nationals, in the Village and City of S?o Leopoldo, was marked by countless tensions, claims, misunderstandings and conflicts both inside the group and outside of it. The starting point of the research is 1846, the year of the passage from Capela Curada [a chapel with a resident priest] to Village, and the resulting structuration of its own political, administrative and juridical apparatus. The time span of the research ends in 1871, when the law number 2.033, the Criminal Lawsuit Code, was approved, that is, before the Township became a County, in 1875, the end of the Paraguay War (1864-1870) and the Mucker conflict (1873-1874). By analyzing the lawsuits present to the Grand Jury, we realized that the questions that motivated the use of violence were not directly related to political party aspects, but instead they were based on disputes and misunderstandings related to economic and sociocultural issues. Thus, the violence led to justice practice used by several individuals in order to settle down disagreements, mostly during the historical agents' leisure time at the grocery store, during a public ball or even during a horse race, but also in disputes for land and in recurring problems deriving from properties' measurements and invasions.<br>A presente pesquisa tem por objetivo analisar o perfil social dos atores envolvidos nas querelas, os motivos que levaram a abertura de um processo criminal, as estrat?gias utilizadas para resolver as diverg?ncias e as experi?ncias cotidianas ou o comportamento social daqueles indiv?duos que tiveram de dar explica??es ? Justi?a local, na segunda metade do s?culo XIX. O mote desta tese ? demonstrar que a ?organiza??o social? dos alem?es, descendentes e nacionais, na Vila e Cidade de S?o Leopoldo, foi marcada por in?meras tens?es, reivindica??es, por desentendimentos e conflitos intra e extra grupo. O marco inicial da pesquisa ? 1846, ano da eleva??o da Capela Curada ? condi??o de Vila, e da consequente estrutura??o de um aparelho pol?tico, administrativo e jur?dico pr?prio; e finaliza em 1871, quando foi aprovado, sob a Lei n. 2.033, o C?digo de Processo Criminal, ou seja, antes da eleva??o do Munic?pio ? condi??o de Comarca, em 1875, do final da Guerra do Paraguai (1864-1870) e do conflito Mucker (1873-1874). O per?odo estudado caracteriza-se por momentos de intensas transforma??es econ?micas, pol?ticas e sociais, de conflitos, de reinvindica??es em S?o Leopoldo, e de constantes guerras envolvendo a Prov?ncia do Rio Grande do Sul e o Imp?rio brasileiro. Atrav?s da an?lise dos processos criminais julgados no Tribunal do J?ri, constatamos que as quest?es que motivaram o uso da viol?ncia n?o estavam diretamente relacionadas a aspectos pol?tico-partid?rios, mas, sim, a disputas e desentendimentos relacionados a quest?es econ?micas e socioculturais. Assim, a viol?ncia foi ? pr?tica de justi?a utilizada por v?rios indiv?duos com intuito de resolver as desaven?as, principalmente, no momento de lazer dos agentes hist?ricos, na venda, durante um baile p?blico ou ainda durante uma corrida de cavalo, mas tamb?m nas disputas por terras, nos problemas decorrentes de medi??es e invas?es de propriedades.
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Ďuricová, Lenka. "Vykazování nehmotných aktiv v různých účetních systémech." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-319407.
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The Diploma Thesis deals with an intangible assets reporting in different accounting systems. The purpose of the Diploma Thesis is a comparison of intangible assets in accordance with International Financial Reporting Standards (IFRS), Czech and Slovak accounting rules. It presents the impact of the found problematic scopes on the relevance of data reporting in the concrete companies. It points out the necessity of harmonization of national accounting legislations.
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Kavánková, Hana. "Analýza konfliktů v Súdánu a vliv vnějších aktérů na jejich vývoj." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81934.
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This diploma thesis deals with the issue of the main conflicts in the Republic of Sudan. In the first part the author describes the historical development of Sudan with focus on the period from 1956 till today. The main attention in this section is devoted to the political and economical development as well as to foreign policy. The second part concentrates on the conflict between the northern and the southern part of the country. The author analyses the ethnical and religious background, the development of the civil war and the principles of the 2005 peace agreement with the view to the future of the separated states. Then, the author describes in detail the issue of the rebellion in the western province of Darfur, tries to elaborate on the reasons for the rebellion, the influence of foreign countries and the current state of negotiations between the Government of Sudan and the rebels from Darfur.The third part focuses on the foreign policy of The United States of America, the European Union, China and Egypt. The author selected these countries as having the major impact on the development of Sudan and the both conflicts. Last chapter of the thesis looks at the challenges that Sudan and South Sudan will have to face in the near future. Finally, the author elaborates on the impact of these issues on international policy and the space for possible external policies in Sudan and Southern Sudan.
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Wachal, Viliam. "Analýza americko-německých obchodních vztahů v letech 1933–1945." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359432.
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The diploma thesis deals with mutual trade between the United States of America and the Third Reich during the years 1933 - 1945 and analyzes the influence of American companies that had their branches or other business interests in Germany during Nazism. The thesis analyzes the international trade and its development between both states in the pre-war period as well as international trade during the war. Thesis deals with the contribution of American companies to the German war economy and analyzes their influence and behavior change after the outbreak of war. The hypothesis on the reduction of business co-operation with the on-going war at state level has been confirmed, just as hypothesis of continuing the cooperation of American firms after the outbreak of war.
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Strindberg, Mona. "Protection of Personal Data, a Power Struggle between the EU and the US: What implications might be facing the transfer of personal data from the EU to the US after the CJEU’s Safe Harbour ruling?" Thesis, Uppsala universitet, Juridiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-294790.
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Since the US National Security Agency’s former contractor Edward Snowden exposed the Agency’s mass surveillance, the EU has been making a series of attempts toward a more safeguarded and stricter path concerning its data privacy protection. On 8 April 2014, the Court of Justice of the European Union (the CJEU) invalidated the EU Data Retention Directive 2006/24/EC on the basis of incompatibility with the Charter of Fundamental Rights of the European Union (the Charter). After this judgment, the CJEU examined the legality of the Safe Harbour Agreement, which had been the main legal basis for transfers of personal data from the EU to the US under Decision 2000/520/EC. Subsequently, on 6 October 2015, in the case of Schrems v Data Protection Commissioner, the CJEU declared the Safe Harbour Decision invalid. The ground for the Court’s judgment was the fact that the Decision enabled interference, by US public authorities, with the fundamental rights to privacy and personal data protection under Article 7 and 8 of the Charter, when processing the personal data of EU citizens. According to the judgment, this interference has been beyond what is strictly necessary and proportionate to the protection of national security and the persons concerned were not offered any administrative or judicial means of redress enabling the data relating to them to be accessed, rectified or erased. The Court’s analysis of the Safe Harbour was borne out of the EU Commission’s own previous assessments. Consequently, since the transfers of personal data between the EU and the US can no longer be carried out through the Safe Harbour, the EU legislature is left with the task to create a safer option, which will guarantee that the fundamental rights to privacy and protection of personal data of the EU citizens will be respected. However, although the EU is the party dictating the terms for these transatlantic transfers of personal data, the current provisions of the US law are able to provide for derogations from every possible renewed agreement unless they become compatible with the EU data privacy law. Moreover, as much business is at stake and prominent US companies are involved in this battle, the pressure toward the US is not only coming from the EU, but some American companies are also taking the fight for EU citizens’ right to privacy and protection of their personal data.
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Čakarová, Cveta. "Projekt IASB vytvoření nových pravidel pro leasing." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-142146.
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The aim of this thesis is to create a comprehensive view of financial reporting of lease contracts from lessee's and lessor's point of view in accordance with International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP). The thesis is divided into four parts. The first part is devoted to basic characteristics of the lease and its reporting according to the currently applicable standards - IAS 17 and ASC 840. Content of the next part is Convergence of Accounting Standards. Second half of the thesis focuses on the Exposure Draft and Comment Letters.
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Carbaugh, Brittany A. "From Service to Studies: Resilience and College Adjustment in Student Service Members/Veterans." Cleveland State University / OhioLINK, 2020. http://rave.ohiolink.edu/etdc/view?acc_num=csu1598643468010451.
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Šedivá, Linda. "EU-USA: partnerství či konflikt." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15660.
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The purpose of this thesis is to analyse the relationship between the EU and the USA with an emphasis on the period after the year 2000. The analysis was only possible with knowledge of preceding milestones that have formed the partnership, the thesis- therefore- begins with the period after the Second World War, to which the European Union can trace its roots. The thesis follows the changes in the relationship during the decades of the Cold War (long-term trends) and in the first decade after its end (short-term trends), and then, due to the broadness of the issue, concrete themes from the period after the year 2000. The thesis also examines the relationship in terms of partnership and conflict, and examines the reasons and events behind the motivation on both sides. The first chapter deals with the Europe-USA relationship development since 1945 and is divided into five parts according to post-war decades. The second chapter deals with the Europe (EU)-USA relationship development after the Cold War up to the beginning of the new millennium. The third chapter represents the centerpiece of the thesis- key issues in the transformation of the relationship. The chapter is divided into four subchapters: divergent and shared opinions on the fight against terrorism (Afghanistan, Iraq), divergent and shared opinions in relation to international organisations and treaties (the Kyoto Protocol, the International Criminal Court), divergent and shared opinions on solving the financial crisis. The fourth subchapter examines the transformation and continuity of the relationship after the accession of the Obama administration.
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Schaffer, Jakub. "Konvergence IFRS a US GAAP v oblasti vykazování výnosů." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-191131.
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This diploma thesis deals with impacts of implementation of the new standard IFRS 15 which is result of part of the project convergence between IFRS and US GAAP. The theoretical part describes current standards which deal with revenues recognition under IFRS and US GAAP and compares them. The practical part describes the new standard IFRS 15. In the practical part there is an identification of changes in comparison with current standards and presented impact which will affect specific sectors.
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Petrskovský, Martin. "Tempo hry v tenisové dvouhře žen na US Open 2018." Master's thesis, 2019. http://www.nusl.cz/ntk/nusl-396216.
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Thesis name: The pace of the game in the women's tennis singles at the US Open 2018. The purpose of thesis: The purpose of this thesis is finding the pace of the game in rally at the US Open 2018 in the women's tennis singles and comparing the pace of the game in rally after the first serve and after the second serve. Also we want to compare the pace of the opening and closing games, similarly we want to compare the pace of the game in rally in matches with the participation of the selected player. Method: The basic method, which has been used in this thesis, is the notational system analysis. The subject of this method was the indirect observing of video recordings 11 women's singles matches at the US Open 2018. The variables monitored were the replacement time and the number of beats in rally. There was a condition for the minimum number of strokes played in rally, which was four or more strokes between players. Based on the recorded data, the pace of the game was calculated by dividing the rally time and beats. Results: The average pace of the game is 1,48 ± 0,06 seconds. The average number of strokes in rally is 6,68 ± 0,9, the average rally time is 9,86 ± 1,35. The average pace of rally in the post-filing session was 0,11 seconds slower than the pace of rally in the second post. The...
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SOSINOVÁ, Jana. "Převod účetnictví dle ČÚS do US GAAP - aplikace v konkrétním podniku." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-174046.
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The main objective of my thesis was to explain US GAAP to Czech public by comparing operations that are reported differently according to Czech accounting system and the US GAAP. Accounting of fixed assets of the Company was chosen as specific area of comparision due to its great significance in total assets and due to my personal experience in this area.
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Foret, Jan. "Možné přístupy k vykazování výnosů vybraných kontraktů v systémech finančního výkaznictví." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-179099.
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This master's thesis describes revenue recognition principles and their guidelines for the most important globally used financial reporting standards and introduces the proposed revenue recognition convergence project, whose future plan is to converge major accounting codifications into one internationally accepted and applied standard. The theoretical part comprises of a description the history and principles of IAS/IFRS and US GAAP and their current guidelines to revenue recognition. The practical part of the thesis consists of an interpretation of the proposed exposure draft, comparison with current standards and model example of construction contract revenue accounting.
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Stračina, Jakub. "Rakúska teória hospodárskeho cyklu a recesia 2007-2009 v ekonomike USA." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-311251.
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This paper aims to evaluate merits of the Austrian business cycle theory in explaining the 2001-2009 business cycle in the US economy. The theory postulates that a monetary shock upsets equilibrium in the market for loanable funds and adversely influences coordination mechanisms of the economy. The structure of relative prices is distorted and resources are misallocated as a result. The economy follows an unsustainable investment trajectory inconsistent with the amount of available resources and with the consumer preferences. When the inconsistencies are revealed, some of the investments are liquidated and costly correction follows. After providing exposition of the theory and description of the US economy in 2001-2009, the theory is confronted with the data. Although some deviations are conceded, mainly in development of the labor market, analysis presented in the paper supports the Austrian business cycle theory as a solid theoretical tool for explanation of the economic development throughout the examined period. The theory exhibits its main strengths in accounting for development of relative prices and linking them to conditions in the market for loanable funds.
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Bey, IV George. "Imperiální zodpovědnost: využití domorodých vojenských sil v budování moderního impéria." Master's thesis, 2018. http://www.nusl.cz/ntk/nusl-388129.
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Wars involving either Russia or the United States have been a mainstay of the 20th and 21st centuries, since the end of World War II, in their search of hegemonic dominance over the international world order. This search for supremacy has generated numerous questions regarding whether Russia or the United States should be viewed as Empires. When the question of Empire arises it tends to focus on how the indigenous populations that reside in these war zones may be affected. However, the question of how indigenous forces are used as a way to examine if states accept or deny imperial responsibility/empire is not a widespread topic. Therefore, this thesis is intended to answer that question. In the process it examines three case studies per country. First, looking at Russia's case studies: Afghanistan, Chechnya, and Crimea. Second, examining the United States' case studies: Vietnam, Iraq, and Afghanistan. The research conducted for this thesis has provided a number of key findings regarding both countries. It has demonstrated, on the one hand, that Russia has created a framework for imperialization, which can be tailor fitted to the socio-cultural landscape of any state they desire to add to their imperial body. Consequently, this state should instead be viewed as the Neo-Russian Empire; a state that...
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Meitnerová, Hana. "Podnikové kombinace v české právní úpravě účetnictví a podle IFRS a US GAAP." Master's thesis, 2009. http://www.nusl.cz/ntk/nusl-86964.
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Boček, Miroslav. "Dopady potenciální konvergence systémů US GAAP a IAS/IFRS v oblasti vykazování výnosů." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-150895.
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Pašáková, Nikola. "Konvergence US GAAP a IFRS v oblasti vykazování operatívního leasingu na straně pronajímatele." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-190029.
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Pašáková, N. Convergence of US GAAP and IFRS in the reporting of operating lease on the side of lessor. Diploma thesis. Brno: Mendel university in Brno, 2014. The diploma thesis is focused on the evaluation of potential impacts of the proposed change in the operating lease in accordance with international ac-counting standards compared with the currently applicable standard from the point of view of the lessor. The thesis is divided into two sections: theoretical and practical. The theoretical section deals with the analysis of the current ap-plicable standard IAS 17 and proposed procedures exposure draft ED/2010/9 and re-exposure draft ED/2013/6. The practical section shows the impact on the statements of the lessor and the indicators of financial analysis.
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Literáková, Adéla. "Vztah Číny, Ruska a USA v období druhého prezidentství Baracka Obamy." Master's thesis, 2020. http://www.nusl.cz/ntk/nusl-435159.
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The second term of the presidency of Barack Obama was an active phase of interactions among Russia, the United States, and China. At that time, many issues came up to be able to shake the international situation (e.g., the rise of ISIS, the South China Sea issue, the THAAD, TPP, Ukrainian crisis). The author selected four issues (trade, counterterrorism, the South China Sea issue, the THAAD) to analyze how the states were interacting among themselves (Russia-US, US-China, China-Russia) and how it influenced the international order. Two basic international theories will be applied - realism and liberalism (offensive realism, neo-liberal institutionalism, economic interdependency, and theory of triangle) to understand the interactions and discuss them.
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Sedlák, Roman. "Imperiální prezidentství v USA." Master's thesis, 2013. http://www.nusl.cz/ntk/nusl-322430.
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The subject of this thesis is the Imperial Presidency. Arthur Schlesinger is the author of this term in the realm of Political Science. His book was a reaction to the gradual accretion of political power in the office of the President of the United States. Imperial Presidency is described by variables: a) The President overreaches his powers given to him by the Constitution of the USA; b) The President is not limited by other branches of power. The theories behind this thesis are called the unilateral action theory and the unitary presidency theory. After designating variables in the thesis we should be able to answer the question: "What kind of political behaviour describes imperial presidency?"
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Helcelet, Lukáš. "Zpracování historie v moderním hudebním divadle." Master's thesis, 2019. http://www.nusl.cz/ntk/nusl-404157.
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The thesis focuses on portraying historical events in musical theatre pieces. It explores especially the historical musical Hamilton that became a phenomenon in the field. The musical narrates the story of Alexander Hamilton and historical events that led to the foundation of the United States of America. The first part of the thesis analyses how the musical Hamilton portrays historical phenomena, events and personalities. It also explores various methods how they are staged. The results of this analysis will be used for comparison of musical Hamilton with other contemporary musicals. In the final part the thesis points out the possibilities of usage of modern musical theatre in history education.
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Vlková, Lucie. "Vykazování dlouhodobého nehmotného majetku v různých účetních systémech." Master's thesis, 2017. http://www.nusl.cz/ntk/nusl-431945.
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The goal of the thesis Reporting of intangible assets in different accounting systems is to draw substantial differences and the implications of the application to an entity based on the analysis of methods keeping the records of long-term intangible assets within the frame of the Czech legislation, International Accounting Standards and American Generally Accepted Accounting Principles. The thesis is focused especially on software and research and development. The differences are then displayed in practical examples of selected companies and also supplemented with calculated indicators of the financial analysis.
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Blažek, Jiří. "Role poradců v americké zahraniční politice." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-338568.
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This thesis focuses on the role of the advisors in the US foreign policy, especially in the decision-making process, which constitutes a part of presidential system in the United States of America. The methodology of the conceptual part is based on individual typologies of presidential control of the US administrations. The thesis also describes evolution of this discipline, which in the USA is studied in the field of Foreign Policy Analysis. The conceptual scheme of the presidential control is based on the models by Johnson, George and Mitchell. The theoretical approach to the roles of advisors is patterned on the models of Mulcahy, Crabb and Hönig. The thesis combines these theoretical bases to describe and explain the evolution of presidential control typologies. Some problematic particularities of the Mitchell typology are also reviewed in this part. The next part based on the theoretical models analyses empirical reality. The analytical part constitutes of two case studies, which describe the role of the Assistant to the President for National Security Affairs in the key deliberations of the presidential administrations of William J. Clinton (reaction to the conflict in Bosnia) and George W. Bush (preparation of the invasion in Iraq). The aim of this thesis is to applicate the typologies of...
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Ott, Libor. "Special Relationship: Diskurz o britsko-amerických vztazích v britském tisku." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-304765.
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The MA thesis "The Special Relationship: A discourse on British-American relations in the British press" focuses on a discourse analysis of the "special relationship" in 2001-2010. The thesis is based on a sample of 25 commentaries published in leading British newspapers over this period and describes the characteristic features that appeared in the discourse on the United Kingdom's most important bilateral partnership. The identified elements pertain to national identity, national interest, historical narratives, diplomatic rituals, assessment of the Prime Minister's personal role and the perception of the UK's junior status within the relationship. The thesis uses a Foreign Policy Analysis model that takes into account the role of the media in the formation of foreign policy. Methodologically, selected discourse analysis methods are used, particularly thematic analysis and analysis of metaphors. The characteristic features of the dominant discourse are identified through excerpts from relevant secondary literature on the history of the "special relationship" after WWII and subsequently compared with the results of the newspaper sample analysis. The thesis pays special attention to the repertoires of arguments used by the commentators and places them in the context of an intensive public debate on the UK's...
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Kotvalová, Anna. "Islámský terorismus v americkém filmu: jak si konstruujeme své vlastní nepřátele." Master's thesis, 2019. http://www.nusl.cz/ntk/nusl-398394.
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CHARLES UNIVERSITY FACULTY OF SOCIAL SCIENCES INSTITUTE OF POLITICAL SCIENCE DEPARTMENT OF INTERNATIONAL RELATIONS Islamic terrorism in US film: how we construct our own enemies Master's thesis Author: Bc. Anna Kotvalová Study programme: International Relations Supervisor: Mgr. Jakub Záhora, Ph.D. Year of the defense: 2019 ABSTRACT The presented diploma thesis is concerned with the discourse and narratives of the phenomenon of terrorism in the American cinema, produced after 9/11 and its reflection on the events within the War on Terror. This thesis rests on two major theoretical realms, Critical terrorism studies and the interconnection between popular culture and the world of politics. This thesis addresses three American mainstream films produced after 9/11, Zero Dark Thirty, Lone Survivor and American Sniper in order to analyse the discourse and narratives which refer to the antagonists in these movies (more specifically, the discourse and narratives which portrays justification for the American behaviour within the War on Terror) and to address the political consequences of this kind of discourse. This thesis defines four major repetitive patterns in the discourse: humanization of the "American side", dehumanization of the antagonists, depiction of torture and violence and lack of context and concludes...