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.

This thesis deals with legal, accounting and tax aspects of mergers in the legal environment of the Czech republic, particularly in relation to the amendment to Act. No. 125/2008 Coll., on Transformations of Trading Companies and Cooperatives, and to other related legislation. Furthermore, the paper identifies the main differences in accounting solutions when performed according to Czech accounting standards and IAS/IFRS, defines the basic features and characteristics of mergers and acquisitions and outlines their current importance in the international context. The above is demonstrated on the case of a merger of two capital-related companies in the telecommunications industry. Using quantitative and qualitative methods, the present work also evaluates the success of the selected transaction.

The master’s thesis deals with the subject of consolidated financial statement of group TOS VARNSDORF with the main focus on evaluation of economic influence caused by consolidation group expansion. First part of the master’s thesis concerns with definition of consolidation and therefore represents basics for the following practical application. Subsequently, the actual economic situation of the concern is analysed, consolidation of financial statements is accomplished by appropriate consolidation methods and afterwards, the final assessment of achieved impact is executed.

The master´s thesis is focuses on the Business combinations. The aim of this thesis is to project accounting procedures of the merger and then analyze financial situation of the acquiring company.

En raison du manque d'efficacité et de la toxicité des thérapies conventionnelles contre le cancer, la recherche s'est concentrée sur le développement de nouvelles stratégies. Ces efforts ont été à l'origine de l'essor de l'immunothérapie, dont les acteurs les plus récents sont les anticorps monoclonaux ciblant les points de contrôles immunitaires (PCI). Parmi ces inhibiteurs des PCI, on retrouve les anticorps ciblant la protéine de surface « Programmed Cell Death 1 », les anti-PD1, et ceux ciblant son ligand, « Programmed Cell Death Ligand 1 », les anti-PDL-1. Ces anticorps ont démontré une efficacité spectaculaire dans plusieurs types de cancers, et sont aujourd'hui couramment utilisés en clinique comme thérapies dans le mélanome, le cancer du poumon, de la vessie et du rein. Cependant, ces traitements ne profitent pas à tous les patients atteints de cancer, avec en moyenne 60% de résistance innée, et 25% de résistance acquise après une réponse primaire aux anticorps, variable selon le type de tumeur. Les phénomènes impliqués dans la résistance sont à l'heure actuelle peu connus. Ainsi, l'objectif de mon projet de recherche consistait à établir des modèles in vivo de résistance acquise aux anti-PD1 et anti-PDL 1. Pour ce faire, nous avons utilisé des tumeurs syngéniques de rein (RENCA), de vessie (MB49 et MBT-2) et de colon (MC38) et des souris immunocompétentes, que nous avons rendues résistantes aux traitements en les soumettant à des séries de réimplantation de tumeurs et de traitements, induisant une pression de sélection jusqu'à l'obtention d'un phénotype résistant. Le succès du blocage de l'axe PD1/ PDL-1 étant fortement lié à l'état du microenvironnement tumoral, nous avons mis en place un protocole d'immunophénotypage. Nous avons ainsi pu observer les cellules au profil « anti-tumoral », telles que les cellules T, les Natural Killer, et les macrophages M1, mais également les cellules ayant une fonction immunosuppressive, telles que les macrophages M2, les MDSC, les Treg. Enfin, certaines études ayant identifié une sur-régulation des PCI inhibiteurs alternatifs dans les cas de résistance acquise à l'anti-PD1, nous avons également observé l'expression de LAG3, TIM3 et TIGIT en plus de l'expression de PD1 et PDL-1. Nous avons ainsi pu déterminer que la résistance semble très fortement dépendante du modèle tumoral, même si nous avons pu identifier une diminution des macrophages M1 anti-tumoraux dans l'ensemble des modèles résistants à l'anti- PD1, et une augmentation des Treg dans les modèles résistants à l'anti-PDL-1, suggérant un mécanisme commun de résistance propre respectivement à l'anti-PD1 et à l'anti-PDL-1. Suite à l'identification par Zaretsky et al. de gènes impliqués dans la voie interféron dans des cas de résistance acquise de mélanome traité à l'anti- PD1, nous avons également décidé d'étudier le profil moléculaire des tumeurs résistantes. Cela nous a permis d'identifier 5 gènes communs entre les modèles anti- PD1 et anti-PDL-1 résistants, dont SERPINF1 et FCNA qui semblent prometteurs comme cibles à valider. Enfin, en parallèle de l'établissement et de la caractérisation des modèles de résistance acquise, nous avons testé de nouvelles approches thérapeutiques de potentialisation des anticorps anti-PD1 et anti-PDL-1 en combinaison avec des chimiothérapies de référence pour le cancer étudié. Nous avons ainsi démontré une potentialisation dans les modèles sauvages de cancer du côlon MC38 et de la vessie MB49, aucun effet de la combinaison dans le modèle de cancer du sein métastatique 4T1, et une inhibition de l'effet de l'anti-PDL-1 avec la combinaison dans le modèle de vessie MBT-2. L'immunophénotypage nous a permis de constater ici aussi des différences très importantes entre les modèles tumoraux, au niveau basal et après traitement [etc...] / Because of the limited efficacy and the toxicity of conventional therapies to fight cancer, researchers focused on the new trategies. These efforts lead to the emergence of immunotherapies, whose msot recent actors are the monoclonal antibodies targeting immune checkpoint (ICP). Among those ICP inhibitors, we found antibodies targeting the surface protein « Programmed Cell Death 1 », called anti- PD1, and those targeting its ligand, « Programmed Cell Death Ligand 1 », called anti- PDL-1. Those antibodies shown a great efficacy in a wide diveristy of cancers, and are currently used for clinical practice in the case of melanoma, lung cancer, bladder cancer and renal cell carcinoma. However, those treatments don’t benefit to all tumor bearing patients, with a mean of 60% of innate resistance, and 25% of acquired resistance following a primary response, variable according to tumor type. Phenomena involved in resistance are currently poorly described. In this context, the aim of my project was to establish in vivo preclinical models of acquired resistance to anti-PD1 and anti-PDL-1. To do that, we used syngeneic renal cancer (RENCA), bladder cancer (MB49 and MBT-2), and colorectal cancer (MC38), and immunocompetent mice, that we have made resistant by serial reimplantations of tumors pieces and serial treatments, inducing a selection pressure until we obtained a resistant phenotype. The efficiency of PD1/PDL-1 axis blocking is strongly linked to the microenvironment composition, as a result we realized an immunophenotyping protocol. We observed anti-tumor cells as T cells, Natural Killer cells, and M1 macrophages, but also cells harboring immunosuppressive functions, as M2 macrophages, MDSC, and Treg. Moreover, some studies have identified an upregulation of alternatives ICP in the context of acquired resistance to anti-PD1, so we also observed the expression of LAG3, TIM3 and TIGIT besides PD1 and PDL-1 expression. We shown that resistance is strongly dependant to the tumor model, even if we identified a decrease of anti-tumor M1 macrophages is models resistant to anti-PD1, and an increase of Treg in models resistant to anti-PDL-1, suggesting a common mechanism of resistance specific to respectively anti PD1 and anti-PDL-1. Following Zaretsky and al. identification of genes involved in interferon pathway in the case of acquired resistance to anti-PD1 in melanoma, we decided to study the molecular profile of resistant tumors. We identified 5 common genes differently modulated between anti-PD1 and anti-PDL-1 resistant models, including SERPINF1 and FCNA which seems to be promising as targets to validate. Lastly, in parallel to establishment and characterization of preclinical models of acquired resistance, we tested new therapeutical approches of anti-PD1 and anti- PDL-1 potentiation in combination with reference chemotherapies. We shown a synergy in wild-type colorectal and bladder cancers (MC38 and MB49), no effect of the combination in metastatic breast cancer 4T1, and an inhibition of anti-PDL 1 effect in bladder cancer MBT-2. Immunphenotyping of tumors allowed us to observe here also high differences between tumor models, both at baseline and after treatments initiation. To conclude, even if our results need a validation with patients samples, we demonstrated that different cellular and molecular modifications could be involved in resistance to anti-PD1 and anti-PDL-1, and that resistance could be bypass with chemotherapy combination, according to tumor type

Goodwill is one of the most complex and unclear concepts within financial accounting; it is uncertain what it represents as an asset, it is only recognized during the creation of business combinations and is subject to impairments. The question becomes therefore what meaning is actually to be made from goodwill’s definite appearance as a financial statement line item? Due to a perceived low relevance by users of financial statements, it can be stated that the current narration by the accounting item goodwill fails to meet the fundamental purpose of accounting. Therefore, a study to bring a comprehensive clarification of the accounting item is required where this study attempts to achieve this objective by studying the acquirers’ perceptions of goodwill. First was a thorough theoretical background established that compiles a wide collection of relevant literature on goodwill. Then were semi-structured interviews conducted with top managers of nine different parent companies who had recently made a corporate acquisition. Based on the most salient perceptions derived from the empirical data in relation to the comprehensive theoretical background, this study obtained the following findings. Goodwill can be understood through three central aspects: the underlying objective reality as an intangible asset, the PPA process and the subsequential measurement process. In relation to the two latter aspects could a fourth aspect of managers’ influence be derived. In an overarching integration, these four aspects could be synthesized into a final holistic model of the accounting item goodwill. This model iii ultimately represents a comprehensive understanding of the current accounting item goodwill in financial statements based on the perceptions of acquirers. The findings of this study can be used to bring clarity to the users of financial statements when interpreting goodwill and therefore potentially increase its perceived relevance. Foremost can this study’s holistic model be used as a guideline for future research to further elaborate on the understanding of goodwill and generate improvements to its current accounting design.

Based on the original species descriptions, a review of the genus Paramacrobiotus was conducted. We divided the genus into two subgenera, Microplacoidus subgen. nov. and Paramacrobiotus subgen. nov., based on the presence or absence of a microplacoid, characterized species within the genus based on seven different types of eggs. In a moss sample collected in Ecuador, Paramacrobiotus (Paramacrobiotus) spinosus sp. nov., was found. The new species differs from all species of the subgenus Parama crobiotus by the presence of richtersi type eggs and from other species by morphometric characters. Additionally, in the Ecuadorian material we found P. (Microplacoidus) magdalenae comb. nov., which is the first record of this species in Ecuador, we provide the full set of measurements for this species, not included in the original description. An additional new record is P. (M.) alekseevi comb. nov. found in Vietnam for the first time. After examining microscope slides from the Iharos' collection deposited in the Hungarian Natural History Museum, we prepared re-descriptions of P. (P.) csotiensis comb nov., P. (M.) submorulatus comb. nov. and P. (M.) wauensis comb. nov. Based on the morphological and morphometric characters of adults and eggs, we developed a diagnostic key to the genus Paramacrobiotus.

Title: Characteristics of team game performance and their comparison in youth teams in Lithuania and Czech republic Aims: The main goal of my thesis is a comparison of selected indicators of team game performance of both teams accompanied by a possibility to record the frequency of combinations based on setting screens, finding the most significant differences in indicators of both teams and determine the reasons for these differences. Methods: Using quantitative (numerical) observations of selected indicators supplemented by the game to record the accompanied by a possibility to record the frequency of combinations based on setting screens to determine differences in the team game performance of U14 teams in Lithuania and the Republic. Results: Acquired selected statistical indicators have shown the most significant phenomena of the game performance of youth teams in Lithuania and the Czech republic and the differences between them. Key words: Team game performance, offensive combinations based on setting screens, statisticals indicators, youth basketball, quantitative analysis.

INTRODUÇÃO: O transplante de pulmão é parte fundamental no tratamento das doenças terminais do pulmão, constituindo uma modalidade terapêutica eficaz para pacientes com doença pulmonar incapacitante, progressiva e em estágio final. No entanto, as drogas imunossupressoras usadas para evitar a rejeição do enxerto podem causar efeitos colaterais em diversos tecidos. O sistema mucociliar, presente nas vias aéreas, é um dos principais mecanismos de defesa do trato respiratório e pode ser alterado por ação das drogas imunossupressoras. Desta forma, o objetivo deste estudo foi avaliar o sistema mucociliar traqueobrônquico de ratos submetidos a dois esquemas de terapia tríplice imunossupressora. MÉTODOS: Foram utilizados 90 ratos machos Wistar distribuídos em 3 grupos conforme o tratamento: controle (C) = solução salina; terapia 1 (TI) = tacrolimus + micofenolato de mofetil + prednisona; terapia 2 (TII) = ciclosporina + azatioprina + prednisona. Após o período de tratamento (7, 15 ou 30 dias), os animais foram sacrificados e realizadas as seguintes medidas: transportabilidade do muco (TM), frequência de batimento ciliar (FBC), quantificação de muco neutro e ácido, velocidade de transporte mucociliar (VTMC), e contagem total e diferencial de células no lavado broncoalveolar (LBA). RESULTADOS: A TM não foi afetada pelas terapias em nenhum dos tempos estudados. Ambas as terapias causaram significativa redução da FBC dos animais tratados por 7 e 15 dias. A produção de muco neutro foi menor nos animais tratados com a TI por 7, 15 e 30 dias. Porém, com a TII, essa redução ocorreu apenas aos 7 dias. Por outro lado, a quantidade de muco ácido foi significativamente maior em todos os animais tratados com as duas terapias. Todos os animais tratados com as terapias imunossupressoras apresentaram redução da VTMC nos três tempos. Houve aumento do número total de células e de macrófagos e neutrófilos no grupo TI em 7 dias. CONCLUSÕES: Ambas as terapias imunossupressoras foram prejudiciais ao transporte mucociliar das vias aéreas de ratos, tanto pela redução da FBC e da VTMC, quanto pela maior produção de muco ácido e menor produção de muco neutro. A TI foi mais prejudicial ao sistema mucociliar em comparação à TII / INTRODUCTION: Lung transplantation is an essential part in the treatment of terminal lung diseases, providing an effective therapeutic modality for patients with disabling, progressive and final stage lung disease. However, the immunosuppressant drugs used to prevent graft rejection may cause side effects in several tissues. The mucociliary system, present in the airways, is a major defense mechanism of the respiratory tract and can be changed by action of immunosuppressive drugs. Thus, the aim of this study was to evaluate the tracheobronchial mucociliary system of rats submitted to two triple immunosuppressive therapy regimens. METHODS: We used 90 male Wistar rats divided into 3 groups according to treatment: control (C) = saline solution; therapy 1 (TI) = tacrolimus + mycophenolate mofetil + prednisone therapy; therapy 2 (TII) = cyclosporine + azathioprine + prednisone. After the period of treatment (7, 15, or 30 days), the animals were sacrificed and the following measures taken: mucus transportability (MT), ciliary beating frequency (CBF), quantification of neutral and acid mucus, mucociliary transport velocity (MCTV), and total and differential counting of cells in bronchoalveolar lavage (BAL). RESULTS: MT was not affected by treatments in any of the periods studied. Both therapies have caused significant reduction of CBF of animals treated for 7 and 15 days. The neutral mucus production was lower in animals treated with TI for 7, 15 and 30 days. But with TII, this reduction occurred only at 7 days. Moreover, the amount of acid mucus was significantly higher in all animals treated with both therapies. All animals treated with immunosuppressive therapies had reduced MCTV at the three times. There was an increase of total cells and macrophages and neutrophils in the TI group in 7 days. CONCLUSIONS: Both immunosuppressive therapies were harmful to the mucociliary clearance of the airways of rats, either by reducing the CBF and MCTV, as by the increased production of acid mucus and decreased production of neutral mucus. TI was more harmful to the mucociliary system in comparison to TII

O objetivo desta pesquisa foi criar um modelo de glossário de futebol composto por verbetes marcados por diferenças culturais entre o Brasil e a Inglaterra. Partimos da hipótese de que os diferentes jeitos de jogar, a história do futebol em cada cultura, a apropriação cultural das regras na Inglaterra e no Brasil e outros fatores de ordem histórico-social contribuíram para a criação do léxico do futebol em português e inglês. Para conduzir a pesquisa, baseamo-nos na Linguística de Corpus, na Terminologia Textual e na Tradução Técnica como ato comunicativo sujeito a condicionantes culturais, áreas que compartilham o interesse de observar a linguagem real em seu contexto de ocorrência. Recorremos ao conceito antropológico formarepresentação para melhor explicar as diferenças entre o futebol brasileiro e o futebol inglês. O corpus de estudo é comparável e possui 469.765 palavras em português e 600.079 em inglês. Cada subcorpus é composto por cinco categorias de textos: resultados de partidas, descrição de partidas, relatos de partidas com comentários de internautas, notícias sobre compra e venda de jogadores e técnicos e notícias sobre a situação dos times nos campeonatos. O corpus foi submetido à etiquetagem morfossintática por meio do etiquetador Tree Tagger e analisado semi-automaticamente com auxílio do programa WordSmith Tools. Selecionamos dezessete termos e combinatórias léxicas especializadas (CLEs) que são culturalmente marcados e que deram ensejo aos estudos de caso que compõem o modelo de dicionário proposto. A análise desses casos revelou dois aspectos importantes: 1) o futebol brasileiro é frequentemente associado a palavras como drible, criatividade, espontaneidade, habilidade, beleza e ginga, ao passo que o futebol inglês é quase que exclusivamente associado a palavras de força e rapidez; 2) os aspectos histórico-culturais e a história do futebol no Brasil e na Inglaterra influenciaram, de forma direta, a terminologia do futebol em português e inglês, confirmando nossa hipótese. Ao final do trabalho, o modelo de dicionário proposto é apresentado em anexo. / The primary aim of this research is to present a model for a football dictionary consisting of entries marked by cultural differences between Brazil and England. The central hypothesis of this dissertation is that the different ways of playing, the football history in each culture, the cultural appropriation of rules in England and Brazil and other historical and social factors have contributed to the creation of the football lexicon in Portuguese and English. The theoretical dimensions underlying this study are Corpus Linguistics, Textual Terminology and Technical Translation as a communicative act subject to cultural conditions, areas which share an interest in observing language in its actual context of occurrence. We also highlighted the anthropological form-representation concept to better explain the differences between Brazilian football and English football. In order to carry out our analysis, we compiled a comparable study corpus which comprises 469,765 words in Portuguese and 600,079 in English. Each subcorpus consists of five categories of texts: match results, match description, match reports with comments from Internet users, news about players and coaches purchase and sale and news on the position of the teams in the championships. The corpus was annotated with part-of-speech tags through Tree Tagger and investigated with the linguistic analysis software WordSmith Tools. Seventeen culturally marked terms and specialized lexical combinations (CLEs) gave rise to the case studies which constitute the dictionary model. The analysis of these cases revealed two important aspects: 1) Brazilian football is often associated with words like \'dribble\', \'creativity\', \'spontaneity\', \'ability\', \'beauty\' and \'ginga\' whereas English football is almost exclusively associated with words of strength and speed; 2) the historical and cultural aspects and the history of football in Brazil and England have direct impact on the football terminology in Portuguese and English, a conclusion which confirms our initial hypothesis. A model of dictionary entries is attached to this dissertation.