The main goal of this Master's Thesis is to determine the most convenient way for financing of the purchase of a new construction machine for MONTAKO, Ltd. It deals mainly with comparing of credit and lease financing.

The subject of my thesis is "Comparison of development of depreciation methods of long-term assets and their influence on the tax base". The aim of this study was to capture the development of methods of depreciation, amortization of transferring these methods into the numerical expression and assess the impact of the development of depreciation to the tax base. This work does not cover only the current depreciation issues, but focuses on the development of depreciation for the period from 1995 to 2010. Development of income taxes, depreciation rates and coefficients from 1995 - 2010 was favorable for taxpayers. The tax rate was decreasing. Depreciation rates have increased and rates fell, which provoked a reduction of the minimum period of depreciation.

Theoretical-methodology part: properties-assessing, characteristics of long-term properties, financial statements and international financial reporting standards. Application part: problems of the Madeta Inc. long-term properties, properties-assessing possibilities in the company and their influence on the probative qualities of data contained in the financial statements, the concrete example of a properties-depreciation calculation and impacts of the particular ways of depreciation on the probative qualities of the financial statements of the company.

This thesis is dealing with the tax optimization of the selected company. The introduction of the thesis is devoted to Czech income tax legislation focusing on taxation of legal entities. The aim of the thesis is to identify areas that allow legal tax optimization of the selected subject. Subsequently, measures will be proposed to the entity to reduce the resulting tax liability.

Master’s thesis deals with the selection fitting variant of the financing of a new machine in the company TREY CZ, s. r. o. It focuses on the comparison of particular offers of leasing companies and banks. The goal of the thesis is to selection of an optimal variant for financing of the new machine.

The dissertation thesis is elaborated to the theme “The Modelling of The Development of The Middle-Size Building Enterprise Value in The Real Competition of The Czech Republic“. In the introduction of the dissertation thesis, a relation of the chosen theme to the branch of Forensic Engineering is defined and a survey about a contemporary state of the solved problems is elaborated. Further on, the objectives of the dissertation thesis are stated there namely including a formulation of a problem. The dissertation thesis contains the basic data about the examined middle-size building enterprise of a regional significance and its competitive building enterprises. At all enterprises, a property evaluation by an assessment of a substantial value and a returns’ evaluation by a method DCF Entity are carried out. The component of the dissertation thesis is a proposal of a simple expert standard containing methodical recommendations at an assessment of a value of a building enterprise of a regional significance. This is the essential contribution of the dissertation thesis for the branch Forensic Engineering whose starting ascertainments are practical pieces of knowledge and experience with the behaviours of the middle-size building enterprises in a period of a financial crisis.