Rapid digitization of enterprise processes and software applications simplifying daily-life routines enhance the need for software arrangements. Based on this growing trend, the underlying thesis discusses revenue recognition for software arrangements under US GAAP, the lingua franca of financial reporting framework in software industry. The thesis examines the first industry-specific guidance - SOP 97-2, its successor ASC 605 and aims at capturing the main implications resulting from the new converged US GAAP/ IFRS revenue recognition standard ASC 606/ IFRS 15 on a case study. The five-step revenue recognition model introduced by ASC 606 is applied to the US-based technology and software seller Apple Inc. and its wide range of product portfolio including software.

The main objective of this master thesis is to develop a financial analysis of banking institution Sberbank CZ, Inc., to evaluate the overall effectiveness of its activities and to compare its situation with competing banks. The master thesis is divided into three main parts. The first part focuses on description of methodological and theoretical findings, which are connected with financial analysis. Attention is paid not only to financial analysis and financial indicators, but the author of the thesis also deals with information resources, information duties of banks, financial statements and regulations of the Czech National Bank. The second part is devoted to introduction of chosen banks and description of their main features. The third part focuses on application of reached findings and creating financial analysis of Sberbank CZ, Inc.. Results will be continuously evaluated and also measured with competing banks. In conclusion are presented reached results of financial analysis, on which is evaluated whole financial situation of Sberbank CZ, Inc..

The financial risks which are faced by companies in international business are defined in the theoretical part of the graduation thesis. The second chapter presents particular methods of credit risks management. The principles of financial derivatives, the motivation of derivatives trading and their brief history is approached in the third chapter. The last two chapters focus on practical example. The corporation Czech airlines, Inc. is presented in the fourth chapter. In the last fifth chapter the concrete used methods of financial risks management are defined.

The goal of this diploma thesis is to describe current and past marketing activities of Nike, Inc. in particular and to focuse on the company's marketing campaigns targeted at women (Nike Women). This thesis also wants to describe current influence of the Internet and social networks in marketing, the main characteristics of marketing targeted at women and to describe ongoing Nike Women campaign. Main goal of this diploma thesis is to evaluate its own survey, which is required to determine the current position of Nike, Inc. on the Czech market and the success of marketing campaigns targeted at women.

The Napster case has created a frenzy of controversy and confusion. The Peer to Peer technology developed by Napster creator Shawn Fanning, has forced the courts, the legislature, corporations, and individuals to reconsider the use of the Internet. Peer to peer networks create new challenges for the application of copyright law. However, these challenges are not that different from those which copyright law has evolved to accommodate in the past. Copyright law is intended to balance the interests of the creators and the public to promote the progress of science and useful arts. The premise behind copyright protection is to ensure that people continue creating, and that the public continues to enjoy those creations, through the mechanism of rewarding the creators with a temporary monopoly over their works. This balance of interests is fundamental to the interpretation of copyright law by the United States Congress and the Courts. This thesis focuses on the application and interpretation of copyright law through a case study of the law in the United States, in particular the Napster case. Although it now appears that the Internet can be subject to some form of regulation with the aid of technological innovation to enforce the regulation, the Courts in the Napster case have misinterpreted the previous judicial consideration attributed to copyright law. In essence, the fundamental principle of the balancing of interests has been lost. We are now left with an unequal balance in favor of large media conglomerates. It can be argued that the media conglomerates have used Napster as an example of their power to control the technology of peer to peer networking as a model of distribution. Napster demonstrates that peer to peer is an effective way of sharing information with an extremely large amount of people. This has the music industry scared, resulting in their legal battle to shut down the Napster technology. The claims of copyright misuse raise awareness of the need for regulation and a reassessment of copyright application in a digital age. There is a need for regulation. However, any attempts at further application of law and regulation to the Internet concerning copyright protection should consider the intent of the constitutional founders of the United States -- copyright law is intended to protect the interests of both the artists, and the public. / Law, Peter A. Allard School of / Graduate

M.Ing. (Engineering Management) / The current research investigated the inter-relationship between Steve Jobs and Apple Company. The study looked at Steve if he launched Apple with business orientation. The researcher used Yin’s (1994) single case, holistic design research method and looked at the data gathered from thirty-seven authors. Steve Jobs’ business orientation was measured using Snaddon (2008) business measures. Symbols were used to indicate whether the evidence found from different sources is direct, indirect, negative or if there was no evidence at all. A score that ranged from -1 for negative evidence to +2 for direct evidence was assigned to evidence from each author; then the total score that represented evidence from all thirty- seven authors on each business measure was presented in the results column (see table 4). Based on the total score of each measure, the strength of the relationship was established. The results showed that there was an inter-relationship between Steve Jobs’ business strategy and the Snaddon (2008) business measures. The evidence gathered did not support the hypothesis that Steve Jobs had little business orientation and the conclusion drawn was that Steve was business oriented when he (and his partners) launched Apple Company.

The thesis IPO since the technology bubble to Facebook deals with IPO development during the last fifteen years. The cyclical development of numbers and volume of raised capital is observable. From the theoretical point of view the market timing theory reflects this situation very well. Analysis of stock market bubble blowing and bursting performed mainly during the technological revolution at the end of the 20th century and partly during REITs bubble lead to conclusion that there mentioned fundamental indicators are not able to explain the bubble as a whole. According to indicative valuation and comparative methods IPO offer price of the company Facebook was about 23--27 % overvalued. In connection with subsequent problematic development of the company it is not likely to happen that the Facebook's IPO starts a new IPO wave in the internet media sector.

The main objective of this thesis is to study the impact of Apple Inc. innovation activities on its successful performance. Specification of this goal implies the existence of a direct relationship between the development of company's net sales and the development of its market value. The thesis is divided into theoretical and practical part where the theoretical part is focused on the issues of invention and innovation, the innovation process and, last but not least, the link between innovation, strategic management and marketing. The theoretical part also defines the understanding of the term "successful performance of the company" in accordance with the main objective of this thesis. The practical part is focused on the application of gathered knowledge. It aims to assess the impact of innovation activities on the development of Apple Inc. net sales and to analyze the competitive position of its major product categories in the context of individual markets. Furthermore, the practical part is focused on Apple Inc. market capitalization, as a defined indicator of the company's success, its historical position and comparison with major competitors in the technology industry. Applying the method of linear regression analysis, the final section of the thesis evaluates the existence of the relationship described above and provides a possible product innovation charter of Apple Inc.

Many evangelical Christians distance themselves from the mainstream commercial culture, because they perceive mainstream media and popular culture to promulgate immoral messages through representations such as sex and violence. This disconnect from Hollywood have made evangelicals a tough audience to market. Sony, however, has been able to connect with the evangelical market by producing a line of contemporary Christian films through their in-house division Affirm Films. By prioritizing the narratives of their films Heaven is for Real, War Room, and Miracles From Heaven to focus on contemporary Christian characters, conflicts, and settings, Sony is able to attract the evangelical audience with films that align with their conservative belief system.

This study examined the value of the HESI Admission Assessment in predicting student success. Associate degree (N ≤ 68) and baccalaureate (N ≤ 69) nursing students took the HESI Admission Assessment after acceptance into the nursing programs for the purpose of identifying their academic weaknesses and focusing their remediation efforts. Findings indicated that the HESI Admission Assessment was a valid predictor of students' academic ability to succeed in the nursing programs. In the associate degree nursing program, HESI Admission Assessment scores were significantly positively correlated with 88.89% of all nursing course grades in the program and 100% of the beginning-level course grades. In the baccalaureate nursing program, HESI Admission Assessment scores were significantly positively correlated with 50.00% of all nursing course grades in the program and 80.00% of beginning-level course grades. Furthermore, associate degree nursing students who completed the program had significantly higher HESI Admission Assessment scores than those who did not complete the program.