In the modern world, the development and implementation of investment projects are becoming a competitive advantage and the key to successful development of an enterprise. The purpose of the master's thesis is to develop a methodological approach to assessing the effectiveness of investment projects in the electric power industry. The analysis was based on the study of scientific and periodical literature, the study of existing methods of evaluating the effectiveness of investment projects in enterprises. The sources of information were the regulatory legal acts, the database of publications of the Russian Science Citation Index, presented on the Elibrary resource, corporate statistics data on the subject of the research, financial reporting data and internal documents of the enterprise under study. In the course of writing the master's thesis, an approach was developed and tested to assess the effectiveness of investment projects in the power industry. As a result of approbation of the developed approach, its efficiency was justified, which made it possible to increase the accuracy of the calculated investment project performance indicators, which would further reduce the uncertainty regarding the decision on the feasibility of investing and further project implementation. / В современном мире разработка и внедрение инвестиционных проектов становятся конкурентным преимуществом и залогом успешного развития предприятия. Целью магистерской диссертации является разработка методического подхода к оценке эффективности инвестиционных проектов в электроэнергетике. Анализ основывался на изучении научно-периодической литературы, изучении существующих методик оценки эффективности инвестиционных проектов на предприятиях. В качестве источников информации использовались нормативно-правовые акты, база публикаций Российского индекса научного цитирования, представленная на ресурсе Elibrary, данные корпоративной статистики по тематике исследования, данные финансовой отчетности и внутренние документы исследуемого предприятия. В ходе написания магистерской диссертации был разработан и апробирован подход к оценке эффективности инвестиционных проектов в электроэнергетике. В результате апробации разработанного подхода была обоснована его эффективность, позволившая повысить точность рассчитанных показателей эффективности инвестиционного проекта, что в дальнейшем снизит неопределенность в отношении принятия решения о целесообразности инвестирования и дальнейшего осуществления проекта.

La presente investigación trata acerca de un proyecto de inversión privada para la construcción de un supermercado inteligente en el distrito de Chiclayo. El proyecto está realizado para tres de seis estilos de vida capaces de adaptarse por este nuevo modelo de compra automatizada. Luego del análisis y evaluación del proyecto, se determinó una proyección a cinco años y se indicó que el proyecto es rentable. / This research is about a private investment project for the construction of a smart supermarket in the Chiclayo district. The project is made for three out of six lifestyles capable of being adapted by this new automated purchasing model. After the analysis and evaluation of the project, a five-year projection was determined and it was indicated that the project is profitable.

Baigiamajame magistro darbe nagrinėjama statybos sektoriaus ekonominės makroaplinkos vertinimo svarba investiciniam sprendimui priimti. Tiek investicinis sprendimas, tiek aplinka, kurioje bus investuojama analizuojama remiantis investicijų projektų ideologija. Apžvelgiama projektų ir investicijų projektų samprata, nustatoma aplinkos ir aplinkos įvertinimo svarba investiciniam sprendimui priimti, išanalizuojami projektų statybos sektoriuje ypatumai ir pateikiama investicinės aplinkos tyrimo schema. Baigiamajame darbe atliktas statybos sektoriaus ekonominės makroaplinkos tyrimas, nustatyti statybos sektoriui reikšmingiausi ekonominės makroaplinkos veiksniai. Išanalizuoti statybos įmonių galutinį rezultatą atspindintys finansiniai duomenys ir santykiniai rodikliai. Įvertinta statybos sektoriaus makroaplinkos įtaka statybos įmonių veiklos rezultatams. Remiantis atliktais tyrimais ir gautais rezultatais, pateikiamos baigiamojo darbo išvados ir siūlymai. / The aim of final thesis is to analyze the importance of economic environment assessment for investment decision making. Both the investment decisions and the investment environment are analyzing the basic ideology of investment projects. Here are reviewing the concept of the projects and the investment projects and are determining the importance of the environment and its assessment for investment decision making. Here are analyzing the importance of project in the construction sector and the scheme of environment‘s investigation is submited. At the end of the master work there is an investigation of construction sector‘s economic macro environment and the most important economic macro environment‘s factors have determined. The finance data and comparative financial indexes of construction companies have shifted. The economic macro environment influence to final result of construction companies has been evaluated. On the basis of investigation and it‘s results, the final work conclusions and suggestions are presented.

UAB „Langma“ gamina įvairią produkciją iš medienos, taip pat atlieka montavimo darbus. Darbe aprašoma įmonė dirba pelningai ir turi pakankamai klientų darbui be prastovų užtikrinti. Nuo 2012 metų įmonė planuoja padidinti gamybos apimtis, tačiau nėra atlikta jokia analizė kuri patvirtintų ar paneigtų įmonės vadovų optimistines prognozes. Gamyba įmonėje vykdoma naudojant senus įrengimus, tačiau manoma , kad turimų gamybinių pajėgumų užteks. Darbe apskaičiuoti įmonės ilgalaikio materialaus turto panaudojimo efektyvumo rodikliai. Apskaičiuota galima investicijų į naujus gamybinius įrengimus nauda. Apskaičiuoti investicinio projekto pinigų srautai. Įvertinta galima rizika ir jos padariniai projekto grynajai dabartinei vertei. / Bachelor's thesis examined the company's investment in a new long-term tangible assets reasonableness. The paper describes the company is operating profitably and has enough clients to work without downtime. Since 2012, the company plans to increase production. Analysis is required to confirm or deny the company executives optimistic forecasts. Production company based on the use of old equipment, but company managers think they have enough production capacity. The paper calculate the company long-term tangible assets using performance indicators. Estimated to be investment in new production equipment benefit. Paper describes the investment project cash flows. It is also possible to assess the risks and consequences of the project net present value.

Viešojo ir privataus sektorių bendradarbiavimas yra kontraversiškas dalykas. Iš vienos pusės, į rinką pritraukiama naujovių, tobulinamas viešojo sektoriaus darbas, skatinamas verslo ir regionų konkurencingumas, tačiau tokia partnerystė gali turėti ir neigiamų pasekmių, tokių kaip politiniai ir demokratiniai kaštai, iškreipta viešojo administravimo reikšmė visuomenėje ir neracionalūs ar neskaidrūs sprendimai. Todėl svarbu, kad visi partnerystės dalyviai teisingai suprastų projektų tikslus, norus, ar kiekvienas partneris pajėgus investuoti į partnerystę tiek materialinius, tiek ir nematerialinius resursus bei atliktų projektų vertinimą. Magistro baigiamojo darbo tikslas - išanalizuoti viešojo ir privataus sektoriaus partnerystės raidą, privalumus bei trūkumus ir įvertinti partnerystės projekto naudą visoms viešojo ir privataus sektorių partnerystės pusėms. Teorinėje dalyje išanalizuota mokslinė literatūra ir įvertinta viešojo ir privataus sektorių partnerystės raida, privalumai, trūkumai, efektyvumas ir nauda visoms pusėms: viešajam sektoriui, privačiam sektoriui ir visuomenei bei pateikti pasiūlymai kaip spręsti iškilusias problemas. Teoriniu aspektu analizuojama viešojo ir privataus sektorių partnerystės samprata, akcentuojant tokios formos bendradarbiavimo atsiradimo priežastis, išskiriami privalumai ir trūkumai, galimybės ir grėsmės. Pateikiami partnerystės projektų pavyzdžiai, apibendrinti statistiniai duomenis apie projektų raidą, pokyčius ir tendencijas bei pateikiamos... [toliau žr. visą tekstą] / The collaboration between public and private sectors is a controversial object. On one hand, there are innovations that are being attracted to the market, and the work process in the public sector is improved, as well as the competitive ability between the business and regions is motivated, on the other hand such partnership may have negative results like political and democratic costs, distorted authority of the public administration in the society, and unreasonable or ambiguous decisions. Therefore, it is essential, that not only all the parties involved in the partnership would take the aims and intentions of the projects properly, but also each partner is able to invest into the partnership tangible and intangible resources, and could make the estimation of the projects. The aim of the Master's thesis is to analyze the development, as well as the pros and cons of the public - private sectors, and to estimate the advantage of the partnership projects in regard to all the parties of private and public sectors. The theoretical part of final thesis deals with the analyzed scientific literature and the estimated development, pros and cons, efficiency of the partnership with respect of the public and private sectors, as well as the advantage to all the parties including public - private sectors and the society, additionally the potential suggestions and the occurrence of possible problems is given. The conception of public and private sectors is analyzed from the theoretical... [to full text]

The aim of this work is the study of the latest trends in environmental taxation in several European countries, in an era characterized by a growing political interest in these taxes. With an emphasis on the important technical and legal difficulties that the implementation of these tax measures involve; as well as legal strategies to overcome the above mentioned difficulties in order to establish suitable fiscal measures to achieve a sustainable society and economy. / El trabajo aborda el estudio de las últimas tendencias en materia de fiscalidad ambiental en diversos países europeos, en una época caracterizada por un creciente interés político por estos tributos. Poniéndose el acento en las importantes dificultades técnico-jurídicas que la implantación de estas medidas fiscales implican; así como en las estrategias jurídicas para superarlas en aras de establecer medidas tributarias aptas para alcanzar una sociedad y economía sostenibles.

The aim of this thesis is to evaluate public investment projects in water management assets of municipalities and the subsequent recommendation of a variant solution to the final realization. This assessment will be used well-established method and the result will be determined by comparing their outputs.

The aim of the work is to determine the investment costs of the tangible assets and coverage. Further, the work summarises the costs, profits and economical results. Another issue relies on the identification of the factors influencing the classification of the economical effectivity of the investment project and of the cosequent use of the information in the particular investment project in the field of health care and social services.

My thesis is focused on Project Financing of Investment Projects in the field of Renewable Energy Resources. The theoretical section, see Chapter Two, characterises the nature of project financing, parties, principles for successful project financing, types of capital invested in projects and their resources, risks, guarantees and securities. The practical (third) part of the thesis is oriented to specifics of project financing of Renewable Energy Resources. First of all principles for the assessment both of project bearers and projects in terms of quality are specified. Furthermore, principals for the assessment of financial terms of projects are given. The fourth and concurrently the final Chapter analyses a particular project in the field of renewable energy resources mostly from the financial point of view.

The aim of my diploma thesis is the valuation of investments to reduce operating costs at the National Theatre. For the valuation I used the discounted cash flow approach in the alternative with FCFF and FCFE. I also evaluated the effectiveness of the investment based on static and dynamic methods. In the theoretical part, I focused on the description of valuation approaches and methods used for the valuation of investment efficiency.