This diploma thesis deals with the preparation of consolidated financial statements in accordance with the US GAAP. It briefly describes the development of the US GAAP and organizations working with the FASB. Afterward, it mentions the US GAAP and the IFRS key standards concerned with the consolidated financial statements. For appropriate recognition of the investment, it is necessary to determine conditions under which the entity controls another entity. This thesis focuses on full consolidation method and equity method. For better understanding of the area, practical examples are included. This thesis aims to define the general principles and rules applicable to the preparation of consolidated financial statements in accordance with the US GAAP and also to compare specific areas to the IFRS.

The subject of this thesis is the embargo imposed by the United States on Cuba. The first part of the thesis examines embargo as an instrument of foreign policy as well as its place in US foreign policy. The second part deals with the evolution of the embargo toward Cuba in political context from events preceding its declaration until recent months. The last part analyses impact of the embargo on the economies of Cuba and the United States.

This thesis aims to describe the creation of international accounting standards and their implementation into the legislative framework of EU. It also evaluates its impact on Czech Republic. Its first part focuses on the international systems of financial reporting - IAS/IFRS and US GAAP. It describes circumstances and conditions of their creation and also identifies influences on their continuing development. The second part focuses on IAS/IFRS as a system chosen by EU for implementation into its legislation. The third part describes the process of implementation itself, along with the approval procedure and related institutions. A special chapter was addressed to accessibility of the standards or overview of currently effective standards. The last part focuses on current situation in Czech Republic and includes the results of questionnaire research among local IAS/IFRS specialists.

Diploma thesis in its first part characterizes the executive authority of a joint stock company - the directors and the supervisory body - the Supervisory Board. It focuses on the creation and termination functions of members of those bodies, scope and responsibilities of the institutions and the rights of members of the institutions. The second part focuses on the work of a corporation under U.S. law, a single body - the Governing Council, namely the creation and termination functions, powers, internal relations within the institution, etc. At the end of the thesis two systems are compared, given the common and different features, lists advantages and disadvantages of the systems.

Purpose of this work is to describe long-termed tangible assets in compliance with IFRS and U.S. GAAP and compare their individual elements using financial statements of The Coca-Cola Company and Coca-Cola HBC. Part of this work will focus on ongoing convergent process. Specifity of agriculture (IAS 41) is not an object of this work.

Résumé : Le Conditionnement Évaluatif (CE) réfère au changement évaluatif d'un Stimulus Neutre (SN) à l'issue des co-expériences relationnelles répétées de celui-ci avec un Stimulus Affectivement signifiant (SA). Les nombreuses divergences empiriques observées dans la littérature suggèrent, d'une part, que des distinctions fonctionnelles sont à faire entre les effets mis en évidence, et d'autre part, que des processus de différente nature puissent intervenir ou être impliqués selon les effets considérés. Ce travail de thèse propose de reconsidérer la variabilité fonctionnelle du CE à travers une approche à multiples processus intégrative et continue, se distinguant des approches à multiples processus du CE classiques sur plusieurs points majeurs, dont : (i) la perspective d'un continuum entre les différents effets ; (ii) la définition et la fonction conférées aux processus associatifs et élaboratifs, envisagés sous-tendre le CE ; (iii) la relation entre ces processus ; et (iv) la nature des contenus mémorisés. Afin de développer ces aspects, nous nous appuierons sur trois points du continuum envisagé (i.e., effets de CE directs, indirects « automatisés », et indirects inférentiels), sachant que chacun de ces points illustrent des effets caractérisés par une émergence plus ou moins automatique, coûteuse, consciente, et/ou contrôlée. La validité empirique de cette approche a été examinée par la mise à l'épreuve des hypothèses concernant la variabilité potentielle dans la facilité de manifestation des effets de CE indirects. À ce titre, 4 expériences ont été effectuées en vue de démontrer que l'émergence d'un CE indirect peut être plus ou moins favorisée selon le degré de propriétés partagées entre le SN et le SA d'un couple donné. Conformément à nos attentes, les résultats obtenus suggèrent que la manifestation d'un CE peut être privilégiée par le partage élevé de propriétés SN-SA. Nous discuterons de la contribution de ces résultats pour l'approche proposée, et plus largement à l'étude du CE. Par ailleurs, les limites méthodologiques et empiriques qui touchent l'ensemble des expériences réalisées, et les perspectives futures quant à l'approche « intégrative et continue » seront considérées. / Abstract: Evaluative Conditioning (EC) can be defined as an evaluative change of a neutral stimulus (i.e., the CS), resulting from the repeated relational experiences between this stimulus and a stimulus affectively significant (i.e., the US). Numerous studies conducted on EC revealed several inconsistent results. These inconsistencies underline that two important distinctions have to be considered. The first one deals with the type of EC effects obtained, either direct or indirect. The other one concerns the type of processes underlying EC effects, associative and elaborative ones. In this thesis, we propose an integrative and continuous approach of EC that takes into account these two distinctions, and offers new insight by considering a possible continuum between direct low-level associative effects and indirect high-level elaborative effects. This perspective differs notably from the multiples processes approach classically adopted in EC. The experimental validity of this “integrative and continuous” view was examined in 4 experiments, by testing the role of the specificity of the CS-US relationship on the facility for indirect EC to emerge. Precisely, we predict that CS-US relationship presenting a high level of common properties (e.g., semantic, perceptive, or lexical properties) leads to the emergence of indirect EC effect in a privileged way. As expected, we observed that CS-US relations that shared a high-level of common properties can generate stronger or exclusive EC effects compared to stimuli that showed low-level common properties. The contribution of these results for the “integrative and continuous” approach and for EC studies is discussed, along with their methodological and empirical limits. Finally, perspectives for the future of our approach are drawn.

The thesis focuses on financial reporting under IFRS in comparison with US GAAP. It defines a software company and characterizes the business segment as very dynamic, rich in business combinations. The thesis describes methods of financial reporting of intangible assets, research and development and external sources for obtaining software. In-house created software is rarely capitalized that cause undervaluation of assets. In particular assets from business combination are reported. The thesis describes software revenue recognition according to current IFRS/US GAAP and the new revenue standard. It compares chosen aspects of reporting in segments: B2C, B2B, social networks, information security and search engines. In the conclusion, the thesis evaluates current situation in described segments regarding relevance of the standard to monetization models and intangible assets of software companies and it provides possible outlines in the future.

In the last five years, the US has experienced a significant number of unprecedented events, many of which will have long-term impact on its business environment. Given this fact and the rapid pace of change in the world today, there is a new imperative for understanding and managing these complex dynamics and associated emergent risks. This dissertation, therefore, focused on analyzing the current state of the US business environment; the analysis creates a basis for further examination of the various aspects of the studied problems. The author undertook a comprehensive environmental scan, using a broad set of information resources, in order to look at its present status and the factors affecting it as well as the perceived level of risk. During this process, the author also attempted to verify whether the current method of PEST analysis is still a relevant and useful tool given today's complex, intertwined and quickly evolving global business environment. The first chapter is devoted to the theoretical background of information seeking and environmental analysis as well as classifying international business risks. Chapter two takes a broad look at the US macro economy, including the following areas: Political, Legal, Economic, Socio-Cultural and Technological. Chapter three is a business application, and the bulk of its content is devoted to the specifics of the current US business environment; the perceived risks affecting it are also investigated. Final conclusions are drawn based on the research conducted.

Background: Adverse childhood experiences (ACEs) lead to high risk behaviors in adults. Annually, around 10,000 people die from alcohol-related motor vehicle injuries, and >1.1 million arrested for driving under the influence of alcohol or narcotics. An estimated 700,000 children reported abuse each year; 8.4% reported experiencing sexual abuse. Studies have reported the role of ACEs in alcohol consumption during adulthood. Additionally, evidence exists about the influence of parental substance abuse behaviors on addiction to alcohol and other substances of abuse. However, the association of adult drunk driving with childhood sexual abuse, and /or exposure to parental substance abuse behaviors has not been investigated. Objective: This study aimed to estimate the association of sexual abuse and/or parental substance abuse behaviors during childhood 2017 Appalachian Student Research Forum Page 57with drunk driving in US adults. Methods: Data were obtained from 4,374,390 adults who participated in the 2012 Behavioral Risk Factor Surveillance System (BRFSS). Participants' self-reported responses were used to define study outcome- drunk driving (no/yes) and study exposure- childhood sexual abuse (no/yes) and parental substance abuse behavior (no/yes). Covariates included age, sex, race, income, education, and marital status. Simple and multivariable logistic regression models were used to assess the relative odds of drunk driving among US adults who reported sexual abuse and/or exposure to parental substance behaviors during childhood. Interaction models were conducted to test for joint effects of study exposures on the outcome. Results: Approximately 3.6% of adults reported DD, 10.55% reported exposure to parental substance abuse behavior, and 11.1% adults reported childhood sexual abuse. Compared to adults who didn't experience sexual abuse during childhood, those who experienced were significantly associated with increased odds of drunk driving behavior (adjusted Odds Ratio (aOR): 1.67, 95% confidence interval (CI):1.27-2.20). Adults who reported exposure to parental substance abuse behavior were found to be associated with increased odds of drunk driving behavior (aOR:1.30, 95%CI:1.00-1.68) compared to unexposed adults. Conclusion: Adults who were sexually abused during childhood and had exposures to parental substance abuse behaviors were associated with increased relative odds of drunk driving. The study findings help public health professionals identify targeted high risk groups for interventions. Appropriate public health interventions and/or policies should be developed to prevent sexual abuse and exposure to parental substance abuse during childhood. Health education and promotional campaigns are vital to minimize drunk driving cases by targeting communities and individuals with high risk behaviors.

Bakgrund: Kvinnors identitet i förorter Syfte: Uppsatsens syfte är att studera hur kvinnor i förorten utformar identiteter i spänningsfältet mellan olika identitetserbjudanden och hur kvinnor förhåller sig till dessa identitetserbjudanden. Metod: En kvalitativ studie har genomförts utifrån fokusgruppsintervjuer där vi har lyssnat på respondenternas personliga upplevelser. Sammantaget deltog 4 kvinnliga respondenter i åldern 22-45 år som sedan analyserades. Resultat: Studiens resultat vittnar om att respondenterna delar gemensamma åsikter kring utanförskapet som existerar i deras respektive bostadsområde. Kvinnorna nämner kontinuerliga anpassningar som behöver tas ställning till när de befinner sig utanför förorten. Respondenterna delar också uppfattningen att utseende och bostadsområdet (förorten) begränsar handlingsutrymmet exempelvis när de söker arbete. Kvinnorna antyder även att omgivningen och miljön är företeelser som begränsar och reglerar möjligheten att utforma den egna identiteten.