Uppsatsens huvudsakliga syfte är att inventera och beskriva metaforer i ett algebrakapitel i matematikboken Matte Direkt år 9. Metaforerna i texten har excerperats, kategoriserats och slutligen delats in i ordklasser. Det förekommer i genomsnitt sex metaforer per sida i kapitlet och de är uteslutande inaktiva. Några av dessa kan dessutom räknas till de två begreppsliga metaforerna matematiska funktioner är maskiner och kunskap är verktyg. De inaktiva metaforerna representeras främst av verb (59 procent) och substantiv (31 procent), som är öppna ordklasser, innehållsord och bär fram metaforer. Metaforerna fungerar, tillsammans med andra faktorer, konkretiserande på matematikämnet, vilket främjar elevers förståelse. I det analyserade materialet är metaforernas funktion främst pedagogisk genom deras konkretisering av ett abstrakt område inom matematiken.

The diploma thesis deals with the transition of accounting from IFRS to the Czech accounting regulations. There is currently no accounting adjustment that would provide a conceptual basis for the entity that has to transit to Czech accounting regulations. The thesis was therefore focused on practical examples to demonstrate how transfer to Czech accounting regulations can be carried out even in terms of valuation. This thesis is divided into three chapters, where the first chapter deals with the issue of harmonization of accounting systems, and the main reasons for the period in which the transition will be realized. The second chapter is primarily focused on the general review of IFRS 1 which is to serve as template to set the rules for the transition from IFRS to Czech accounting regulations. This thesis focuses on the comparison and content of financial statements, the accounting principles and regulations and, namely, on valuation approaches of both accounting systems. The practical application uses model situations to demonstrate possible solutions of transition from IFRS to Czech accounting regulations. The primary intention of this thesis is to analyze the tangible fixed assets of IFRS considering IAS 16, IAS 40 and IFRS 5 and other related standards.

The goals of this diploma thesis are to characterize the current stadium of disclosure information about player contracts in football based on the IFRS standards and describe possible policy improvements for accounting standards. Theoretical part focus on an analysis of chosen IFRS standards, especially IAS 38 and UEFA regulations. Practical part of the thesis present a research of player contracts in the hands of particular football clubs with an emphasis on the method of acquisition.

This master thesis deals with specifics of valuation, recognition and reporting of intangible assets that were acquired as a business combination under IFRS. This thesis is also devoted to specifics of intangible assets which indicate importance and difficulty of its standardization in accounting. The aim of the master thesis is to combine valuation and accounting standards for intangible assets with emphasis on acquisition process. Practical part is here to show how definitely companies valuate, measure and recognize intangible assets acquired in a business combination.

This work deals with accounting treatment of tangible and intangible assets in International financial reporting standards (IFRS). It illustrates main problems and various methods when accounting for assets. Where deemed appropriate it indicates the accounting treatment of US GAAP. First chapter is concerned with general description of accounting harmonization and the Framework of IFRS. Second chapter deals with IAS 16 -- Property, plant and equipment. Third chapter identifies main differences between IAS 16 and IAS 38 -- Intangible assets focusing on issues related to the special nature of intangible assets. Fourth chapter works with annual reports and comes out with a statistic of IFRS methods and procedures adherence.

This diploma thesis is focused on the reporting of non-current tangible assets according to Czech accounting regulations and according to International Financial Reporting Standards. In the chapter devoted to IFRS is described the approach to the reporting of non-current tangible assets regarding the standards IAS 16, IAS 40 and IFRS 5. In the charter devoted to Czech accounting regulations are described and compared czech regulations of the reporting of non-current tangible assets and the reporting of non-current tangible assets in IFRS. The last practical part of this diploma thesis deals with accounting policy used in practice in selected companies.

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.

The thesis focuses on financial reporting under IFRS in comparison with US GAAP. It defines a software company and characterizes the business segment as very dynamic, rich in business combinations. The thesis describes methods of financial reporting of intangible assets, research and development and external sources for obtaining software. In-house created software is rarely capitalized that cause undervaluation of assets. In particular assets from business combination are reported. The thesis describes software revenue recognition according to current IFRS/US GAAP and the new revenue standard. It compares chosen aspects of reporting in segments: B2C, B2B, social networks, information security and search engines. In the conclusion, the thesis evaluates current situation in described segments regarding relevance of the standard to monetization models and intangible assets of software companies and it provides possible outlines in the future.

This thesis focuses on business combinations according to IFRS and Czech accounting regulations. According to IFRS, Purchase Price Allocation (PPA) is a vital tool in acquisition reporting and therefore this paper mainly focuses on it. The theoretical part serves as a solid based for the empirical part, highlighting the main differences within the examined accounting types. The empirical part primarily focuses on setting the purchase price containing a contingent consideration, newly identified intangible assets and contingent liabilities reporting, and also net asset's fair value valuation to the acquisition date. The results show a major difference and drawbacks in using the Czech accounting regulations when solving business combinations.

The diploma thesis focuses on comparing the accounting treatment and reporting of intangible assets in accordance with rules in the CR and IFRS. This thesis is concentrated on finding significant differences. A practical example shows the form of intangible assets in practice a few selected companies from different sectors.