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The thesis is focused on using fair value in accounting in the context of other metods of measurement. There is summarized the application of fair value in Czech Republic and in IAS/IFRS. At the end of this thesis is discussed about presentation of the statements, if the fair value is applicated, next about latent pensions and about gains and losses and push-down effect.

The diploma thesis deals with mergers. The main target of this thesis is to carry out the analysis of mergers undertaken during year 2015 in the Czech Republic. The introductory part of the thesis describes the basic theoretical aspects of mergers, including statutory regulation, forms of mergers and motivates to the use of mergers. The big attention is dedicated to the debt push-down. Debt push-down enables the operating income and the interest expense on the acquisition loan to meet at the level of one entity and meet conditions for the tax deductibility of the interests. The main core of the thesis is the analysis of mergers undertaken during year 2015 in the Czech Republic. The last part of the thesis compares the mergers realized in the Czech Republic during the period from 2010-2015.

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This paper introduces and discusses automata systems as a new way for formal languages processing. In the text there are four models described. The first model works on sequential mode. At one computation step only one of components works. The second one works on semi-parallel mode. At the one computation step either one or all the components of the automata system work. In the last two models each component of the automata system has its own input string. The computation step of each component is influenced by their states, or used rules. The state, or used rule of the components of automata system can block or unblock some or all automata of the system.