The aim of this thesis is to analyze the process of reorganization under the US laws and accounting standards. The first chapter contains legislation, description of the parties and their role during the insolvency proceedings. It covers the role of the debtor, creditors, creditors' committee, insolvency trustee and insolvency court throughout the insolvency proceedings. The second part focuses on accounting under US GAAP based primarily on the ASC 852, which describes in detail the cases and items that are treated differently during the reorganization. The third part includes legal and accounting analysis of the American paper company NewPage Holdings Inc., which successfully emerged from bancruptcy in 2012.

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.

Disertační práce je zaměřena na popis, analýzu a syntézu významných účetních a ekonomických teorií zisku, nalezení jejich společných znaků a posouzení možností jejich využitelnosti v účetní praxi. V reakci na pokračující globalizaci ekonomiky a rostoucí poptávku po kvalitních účetních informacích jsme svědky posunu tradičního účetního paradigmatu. Výsledkem je nový obsah účetního zisku, který se významně přibližuje zisku ekonomickému. Nový koncepční přístup, který je v souladu s ekonomickou i účetní teorií, ovšem představuje výrazný odklon od tradiční praxe.

The globalization of world economy has inevitably affected also the movements in harmonization process of accounting standards around the world. International Financial Reporting Standards have become the ultimate accounting and reporting tool of most developed countries. The only remaining counterpart -- the US GAAP, is slowly subsiding to the enormous spread momentum that IFRS gained in recent years. In this setting I examine the application of International standards on accounting treatment of Property, Plant and Equipment, and also the Intangible Assets. Subsequently I compare this treatment to US GAAP and document all major differences still persistent at the end of year 2008. Considering that there are still many divergences between the two sets of standards, I try to document their impact on the reporting and presentation of financial statements of several blue chip companies. My analysis suggests that differences in reported numbers depending on standards chosen can distort comparability of financial statements and performance assessment, thus potentially biasing the decision making process of involved stakeholders.

Denna uppsats undersöker intertextualitet i två texter; en multimodal text i form av ett digitalt spel och en roman. Det intertextuella begreppet utgår i huvudsak från Bakhtin och Barthes. Analysen finner åtskilliga intertextuella samband i motiv och teman mellan de båda texterna. Efter analysen följer en diskussion om implementeringen av denna form av komparativ analys i en klassrumsmiljö, där diskussionen i huvudsak utgår från Olin-Scheller.

This essay studies the climate of discussion during the US Presidential election debates 2016 from a perspective of Deliberative democratic discussion criteria. It uses a statistical analysis to examine and describe the climate of discussion during the debates. The criteria are based on the theoretical work of James S. Fishkin and Robert C. Luskin, which closely points out five compontents/factors needed to get a healthy and reasonable climate of discussion. The essay suggests that the climate of discussion during the US elections has taken place on two different “battleground” (Outside and Inside formal debating forums). It further suggests that outside climate of discussion has been dominated by ugly tricks and “dirty talking” and the inside formal debating forums climate of discussion has been reasonable and healthy. The results of the analysis show that the US Presidential election debates have broken this pattern, mainly due to the republican presidential candidate Donald J. Trump.

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.

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.

This diploma thesis is focused on new standard IFRS 16 Leases and on new US GAAP codification ASC 842 Leases. It compares basic principles from old and new regulation. In the second part it analyzes impacts of transition to new accounting rules through comparing real accounting statements of three companies, issued in compliance with IAS 17 or ASC 840, with statements adjusted for impacts of new accounting standards.

The thesis focuses on the issue of the comprehensive income statement which has been recently included into the financial statements set of IFRS, following the example of US GAAP. In the theoretical part there are outlined various factors which influence the reporting of the comprehensive income and the final form of the statement. The thesis particularly compares reporting of the comprehensive income according to US GAAP and IFRS. In the practical part, the difference is shown on the example of two companies, each reporting in accordance with mentioned accounting systems.