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This thesis study is based on the research question ‘Does ESG-scores affect turnover growth in companies with recent IPOs in the US?’. With four multiple regression models, we tested our hypotheses. Additionally, we made a box-plot analysis to look for trends between groups of companies, where the groups were constructed based on ESG-scores. We believe that we came up with a, yet vague, answer to the question after analyzing the results of the research. For the companies in the sample, ESG-scores do affect Turnover Growth negatively, however we want to stress that we claim it with great caution, as it cannot be concluded with any statistical significance. This study also shed some light on whether or not a manager should spend time and resources, after initiating an IPO in the US, on implementing sustainability in their business model to achieve a high ESG-score to satisfy the demands of the higher number of stakeholders which comes with going public. Conclusively, and generally, we found that a manager should focus strictly on financial performance rather than both financial- and sustainability performance closely following the initiation of an IPO in the US.

The goal of the thesis Reporting of intangible assets in different accounting systems is to draw substantial differences and the implications of the application to an entity based on the analysis of methods keeping the records of long-term intangible assets within the frame of the Czech legislation, International Accounting Standards and American Generally Accepted Accounting Principles. The thesis is focused especially on software and research and development. The differences are then displayed in practical examples of selected companies and also supplemented with calculated indicators of the financial analysis.

The aim of this diploma thesis is based on the analysis of the changes in the reporting of leasing, which is caused by changes in International financial reporting standards identify and quantify the effects of these changes on the financial position and productivity of selected companies. The thesis also identifies significant changes and reasons which led to the introduction of IFRS 16, farther compare of IFRS 16 with IAS 17 and US GAAP 842. In the application section, based on the analysis of the impacts on the financial statements caused by accounting leases according to the new rules and comparing them with the financial statements which was prepared under the old rules, identify significant changes in the financial analysis on selected companies and classify the potential impact on the financial position and productivity of businesses. On the basis of the results of the diploma thesis, two research questions are answered. These research questions determine whether changes in the reporting of operating leases will lead to the presentation of the financial situation and the productivity of the business, which will be more realistic and result in greater comparability of the reports.

Medical technology industry which produces the whole range of medical devices from eye droppers to computer tomography scanners is characterized by serious learning problems of industry stakeholders due to its high technological complexity and product diversity. Majority of firms populating the sector are small companies with no revenues, and therefore, depending strongly on venture capital to get their products on the market. At the same time due to technologies which are successfully launched, this industry employs highly qualified staff, promotes jobs and tax revenues. The industry progress is fueled by process of incremental innovation which occasionally produces technological breakthroughs. Medical device regulations, i.e. the mechanism of granting by a state to a manufacturer the rights to market her products in return of proof of their safety and effectiveness/performance, are an important element of innovation ecosystem of medical technology industry. They serve as a tool for decreasing uncertainty of stakeholders’ interactions on the market, ensuring public safety and legitimacy for manufacturers and their products. Supportive medical device regulations improve the investment climate in the industry by reducing related risks, and, hence, contribute to promotion of innovation in the short run and better and cheaper healthcare in the long run. In the regional context, therefore, particular design of medical devise regulations can be a source of competitive advantage of the whole region in the international arena. The present study compares two dominant regulatory frameworks: American and European. It attempts to answer the question: Which specific features of national/regional medical device regulations contribute to sustaining or improvement of a current and future position of a country/region on a world leadership chart? The two approaches are studied at present as well as in dynamics, the parameters determining the regulatory approach success are pointed out and then specific traits of regulatory approaches underpinning success parameters are defined and conjectures are made regarding the future trends of development for each of the two approaches. It has been shown that US and EU regulatory frameworks are likely to ensure similarly high safety level of devices, while European approach seems to be more efficient. Such traits of European framework as use of international performance standards and diversified responsibility among actors involved into regulatory process contribute to its higher efficiency.

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Emissions keep rising, states keep trading, and Earth will be 1.5°C warmer within five years. These are results of inadequate global governance. As globalisation has brought complexity to the international settings, creating overlapping webs of interactions: no International Organisation has properly responded. In this context, we are now situated in a trade regime complex with overlapping rules and norms, but what agency can be claimed? The thesis investigates the trade-environment nexus by addressing how legitimate climate leadership in a trade regime complex is pursued.   By challenging the conventionality of international leadership theory with a separation from hegemony and applying it outside multilateral negotiations, the thesis found it applicable for this new setting. Through mixed methods, statistics and textual analysis, the United States (US) Preferential Trade Agreements (PTA) were a surprisingly fitted case for this. To understand climate leadership performance and underlying objectives for such, the TREND database was adopted. Within, all US PTAs are shown and to what extent it has adapted 294 environmentally-related norms. Coded into means for leadership, the US legalistic approach of structurally directing others to mitigating measures seems to be a double-edged sword. Done right, it creates non-derogative measures. Done wrong, it creates a hegemon.

Through a combination of stringent and deceptive corporate control of sources, as well as an academic blind spot on certain low-brow subcultures, there has been a lack of serious study of the various regional professional wrestling traditions that crossed the United States until the end of the 1980s. An in-depth examination of a wide range of books, newsletters, and interviews shows a rich history with a deep economic, social, and creative diversity that has been largely ignored as the industry has moved towards monopolization under Vincent Kennedy McMahon. The various regions are divided into three groups: those that closed on their own, those that fell in competition with McMahon, and those that survived into the era of national corporate pro wrestling. This organization challenges the narrative that regional pro wrestling came to an end solely due to the business power of McMahon. The first group looks at Northern California, Southern California, Georgia, and North Texas. The second group examines the independent wrestling companies Mid-South Wrestling and the American Wrestling Association, and their attempts to compete with McMahon on a national level. The group also explores how the intense local fan bases in Portland and Memphis buoyed the local pro wrestling promotions for a time from outside competition from McMahon. The third group contains Jim Crockett Productions and the World Wide Wrestling Federation. These two organizations eventually became the two major corporate wrestling entities World Championship Wrestling and the World Wrestling Federation, respectively. A glossary of terms is included.

Central US bodies under the constitutions between 1781 and 1787 and their competences Abstract The subject of this thesis is the central bodies of the United States of America and their competences. In the context of this work the central bodies are the President of the United States as the head of the executive branch, bicameral Congress, consisting of the House of Representatives and the Senate, as the major body of the legislative branch and the Supreme Court as the major body of the judicial branch. The aim of this work was to analyze how these bodies function and their position within the constitutional system of the United States, both horizontally and vertically. The first part of the thesis deals with the circumstances of the establishment of the United States of America, the adoption of the Declaration of Independence and the end of the American War of Independence. The second part deals with the Articles of Confederation, the first US Constitution, and the process of their creation, the bodies that were created on their basis and their competences. The third part deals with the reasons for the creation and process of adoption of the US Constitution, the problems that accompanied its creation, the legal principles on the basis of which it was created and the content of the Bill of Rights. The...

Electronic Warfare has, in recent years, become a key field in modern armed forces. After wars in Afghanistan, Iraq, and experience from conflicts in Ukraine and Syria, Western armed forces turned their attention to the field of Electronic Warfare. The most powerful armed forces of the world are being modernized under the Network-Centric Warfare and Multi-Domain Operations concepts based on real-time data-sharing and communications in the Electromagnetic spectrum. This master thesis deals with Great Powers perspectives (the US, Russia, and Israel), lessons learned from the conflicts mentioned above in Ukraine and Syria, compares it with doctrinal documents of the Czech Armed Forces, and identifies lessons for Czech Armed Forces. The main goal of this thesis is to identify lessons learned for the Czech Armed Forces and key priorities in modernization for the Czech Armed forces to be prepared for future threats and battlefield. Based on the discussed approaches and conflicts, the author identifies the following implications. There is a need to update Czech doctrinal documents. Czech Armed Forces should not focus only on the modernization of special Electronic Warfare units but to introduce the field of Electronic Warfare across the Armed forces. Czech Air Force needs to be equipped with offensive...