The theme of this diploma thesis is " Contracting autonomy in construction of types of shares and its limits". Its aim was to analyse the domestic legal regulation and to clarify the limits in the construction of types of shares. To achieve this aim, the author tried to interpret the limits of the key provisions of the Business Corporation Act with the support of professional literature and comparisons with foreign legal systems, especially with the United Kingdom. The aim of the thesis was fulfilled. The key provisions were analysed, and the limits were set. The author of the thesis concluded that the current legislation would merit an amendment to achieve legal certainty and to eliminate the non-compliance of the practical and theoretical level. At the time of elaboration of this work, it was submitted an amendment to the Chamber of Deputies of the Parliament of the Czech Republic as a Parliamentary Press No. 207, which should solve most of the problems. The first chapter deals with the concept and definition of the share, in particular as a part of the share capital, as a set of shareholder rights and obligations of the shareholder and as a security. The second chapter reflects the historical genesis of the kinds of shares in the Czech Republic and deals with the different types of shares in the...

La presente investigación tiene como finalidad evaluar el impacto financiero y tributario de los desembolsos por contenido propio y derechos de transmisión en base a la NIC 38 “Activos Intangibles”. Los canales de televisión son la principal fuente de información, según CONCORTV en el 2017 los ciudadanos indican que uno de los medios de comunicación que tiene mayor presencia a nivel local y regional es la televisión, aunque existe una cierta insatisfacción por parte del ciudadano con respecto a la programación, ya que no es cultural ni educativa. Nos interesa investigar sobre los desembolsos por contenido propio y derechos de transmisión desde la perspectiva de los activos intangibles a nivel contable, al ser un caso particular en un sector poco investigado. La metodología utilizada es el diseño no experimental, el alcance es investigación exploratoria, ya que es un plan de investigación contable aplicado en Perú, el tamaño de la muestra son los canales de televisión que tienen una mayor participación de mercado, el cual concentra el 84 % en el sector de telecomunicaciones. La presente tesis se desarrollará en cinco capítulos. En el primer capítulo, se describirá investigaciones locales e internacionales. En el segundo capítulo, se plantean los problemas, las hipótesis a validar y los objetivos propuestos. En el tercer capítulo, se procederá a describir la metodología a utilizar es enfoque mixto. En el cuarto capítulo, se presentan los resultados del análisis cualitativo y cuantitativo y se plasma en un caso práctico con el que se pretende identificar la capitalización los desembolsos por contenido propio y derechos de transmisión, identificar la variable independiente las cuales puedan generar expectativa de cuan material representa dentro de los estados financieros. En el quinto capítulo se analizan conclusiones y recomendaciones. / The purpose of this research is to evaluate the financial and tax impact of disbursements for own content and transmission rights based on IAS 38 "Intangible Assets". Television channels are the main source of information, according to CONCORTV in 2017, citizens indicate that one of the media that has a greater presence at the local and regional level is television, although there is a certain dissatisfaction on the part of the citizen with respect to programming, since it is not cultural or educational. We are interested in investigating the own contents and transmission rights from the perspective of the intangible at the accounting level to be a particular case in a sector little investigated. The methodology used is the non-experimental design, the scope is exploratory research, since it is an accounting research plan applied in Peru, and the size of the sample is the television channels that have a greater market share, which concentrates 84 % in the telecommunications sector. This thesis will be developed in five chapters. In the first chapter, local and international investigations will be described. In the second chapter, the problems are posed, the hypotheses to be validated and the proposed objectives. In the third chapter, we will proceed to describe the methodology to be used is a mixed approach. In the fourth chapter, the results of the qualitative and quantitative analysis are presented and it is embodied in a practical case with which it is intended to identify capitalization disbursements by own content and transmission rights, identify the independent variables which can generate expectation of materials represent in the financial statements. In the fifth chapter conclusions and recommendations are analyzed. / Tesis

The aim of my diploma project is to characterize the accounting rules in the case of deferred tax on the basis of the Czech and international legislation and to analyze individual tax titles, which result in deferred tax. The practical part of my project is going to take place in Bosch Diesel Ltd. in Jihlava. This part will involve the analysis o individual tax titles which result in deferred tax, calculation of deferred tax based on investment inducement and the tax calculation of deferred tax for 2005, 2006 and 2007.

abstract: Immigration status and educational opportunities are at the forefront of the current national conversation regarding "DREAMers": children of immigrants brought to the United States at a young age who lack legal status but are raised and educated in the American system. In 2006, Arizona voters passed Proposition 300, in part prohibiting in-state tuition for state colleges and universities to individuals who cannot provide proof of citizenship or legal residency. For those DREAMers who hoped to attend college following high school, this policy affected their ability to enroll because of the increased tuition and lack of eligibility for state-sponsored financial aid. This law's impact is also present in Arizona's public high schools. High schools, in partnership with community colleges, have created a robust system of dual or concurrent enrollment courses: college classes offered to high school students as a means of accelerating their learning. In this arrangement, full payments for tuition are required by families or by the programs that support the students, creating a system in public schools where some students are able to participate while others cannot due to their residency status. The aim of this study was to determine the educational, social, and emotional effects of Proposition 300 upon undocumented secondary students. Through qualitative analysis, this study relies upon focus group interviews with high school graduates impacted by Proposition 300 before graduation. Interviews were also conducted with parents and with educators representing both secondary and higher education. A total of nine students, two parents, and four education professionals participated in semi-structured conversations over the course of several months in the fall of 2012. The data was collected, analyzed, and coded, extrapolating common themes related to the review of literature and information from the participants. The findings describe the effects Proposition 300 has had as it pertains to undocumented students, their experience of their unequal access to dual or concurrent enrollment, the disconnect they have felt from their "documented" peers, and the emotional impact they have felt as a result of this law. Among the findings, the potential impact of Deferred Action for Childhood Arrivals (DACA), enacted in August 2012, is explored. / Dissertation/Thesis / Ed.D. Educational Administration and Supervision 2013

Context. Aliasing artifacts are a present problem in both the game industryand the movie industry. With the GCN (Graphics Core Next) architectureused on both new generation of consoles; Xbox One and Playstation 4, aunified Anti-Aliasing solution can be constructed with high performance,temporal stable edges and satisfying visual fidelity. Objective. This thesis aims to implement several prototypes which willbe utilizing GCN architecture to solve aliasing artifacts such as temporalstability. Method. By doing performance measurements, a survey and an experimenton the constructed prototypes and current state of the art solutionsthis thesis will create both a benchmark between given state of the art solutionsfor the industry and at the same time evaluate the new solutions givenin this thesis. Result. With having potential of being the fastest Anti-Aliasing solutionin the field it does not only bring high performance, but also very temporalstable edges and satisfying visual quality. Conclusion. If not used as a standalone solution, the prototype can be decoupledfrom GCN specific features and be a very suitable complement forMulti Sample Anti-Aliasing which can not handle alpha clipped edges.

Spel idag kräver en enorm mängd arbetstimmar för att skapas, därför behövs alltid sätt att spara tid och automatisera processer. Algoritmer för polygoniseringen av skalärfält, som Marching Cubes, har under de senaste åren blivit ett allt vanligare tillvägagångssätt för att automatiskt generera terräng. Scenkomplexiteten och kraven för visuell kvalitet i dagens spel ökar ständigt. Därmed kommer också kravet för prestandaeffektiva renderingsmetoder. Deferred rendering är en renderingsmetod som kan hantera scener med stora mängder ljuskällor och hög scenkomplexitet samtidigt. För att undersöka integreringen mellan procedurellt skapad terräng och en deferred rendering pipeline, skapades en applikation i DirectX 11 för att undersöka implementeringen och potentiella optimeringar av denna integration. / Detta projekt handlar om slumpmässig procedurell skapning av digital terräng för bruk inom datorspel, och hur man i denna kontext kan ta nytta av en grafikmotor som använder renderingstekniken deferred rendering. / Carl Engström can be reached at: Phone: 076-102 86 00 Mail: Lemmibl@gmail.com Felix Nawrin Oxing can be reached at: Mail: felix@nawrin-oxing.se

This master thesis deals with the comparison of corporate taxation in the Czech Republic and the United Kingdom. In the first chapter, the terms tax and tax system are described and the Czech and the UK tax systems are analysed and compared. The second chapter deals with corporate taxation, its history and current trends. It is deeply focused on the corporate taxation in the observed countries. In the third chapter the deferred tax is explained and the impact of corporate taxation rules on deferred tax is analysed. The crux of my thesis lies in the evaluation and comparison of both systems of the corporate taxation.

Theoretical-methodology part: properties-assessing, characteristics of long-term properties, financial statements and international financial reporting standards. Application part: problems of the Madeta Inc. long-term properties, properties-assessing possibilities in the company and their influence on the probative qualities of data contained in the financial statements, the concrete example of a properties-depreciation calculation and impacts of the particular ways of depreciation on the probative qualities of the financial statements of the company.

This diploma paper is extended from bachelor paper and the topic is based on the depreciation of long term property from financial and manager point of view and its connection to income tax. The diploma paper is focused on long term property as well as methods of depreciation. The better explanation is presented by examples and also by graphs. My attention was in area of tax income, deferred tax and accounting of grants too. The diploma paper describes connection of manager accounting to depreciation of long term property. The concrete depreciation system is worked up from materials of some unnamed company.

The main objective of the final thesis is to emphasise the transformation of financial statements prepared according to Czech accounting legislation to financial statements prepared in accordance with International Financial Reporting Standards. There are two parts in the final thesis. The first part describes a complete set of financial statements, prepared in accordance with International Financial Reporting Standards, it is an obligatory part of the financial statements - Statement of financial position, Statement of comprehensive income, Statement of changes in equity, Statement of cash flows, summary of significant accounting policies, and other explanatory notes. The second part of the final thesis deals with an accuracy of the transfer Leases, Provisions and Deferred Taxes on Czech accounting legislation to International Financial Reporting Standards.