This diploma thesis deals with the preparation of the financial plan proposal for the selected company. The first part focuses on the theoretical basis, followed by the analytical part, where the analyzed company is presented, the strategic financial analysis of the company is made on the basis of which a financial plan is proposed in two variants. Following is the evaluation of the plan and the draft recommendation.

The master’s thesis is focused on the creation of a financial plan for 4 future periods for real company. The first part describes a general structure of the financial plan, its types and specifies the most used analysis. As well as the principles and methods, which are mostly used in financial planning, are mentioned. Based on theoretical knowledge, the practical analysis of current situation, financial situation and future perspectives of the company are included. The financial plan is specified in the last part of this thesis.

The object of this thesis is comparison of business plans of housing construction with passive housing construction in monitoring company. First section summarizes theoretical description of prospectus and passive houses. Another part attends to appreciation of housing construction and surrounding analyse of company. In the third section, there are proposals of realization prospectuses with alternatives of financing this kind of projects. Final part of thesis deals with a question whether realize passive block of flats or common block of flats.

Environmental managerial accounting is one of voluntary tools of environmental policy. It helps company to recognize its influence on environment and it is a base for environmental management decision-making, which brings environmental and economical results. EMA consists from two parts. The first is input/output balance of materials and energies and the second is a statement of environmental costs and revenues. Environmental accounting evaluates financial and physical information. Statements show in which domain there is the biggest influence on environment. Target of this work has been to implement this accounting in the company Kovohutě Příbram nástupnická, a.s. It is a long process, which needs cooperation of many employees of company. In the process of identification of environmental costs there were defined facilities, which protect or injure environment. Costs with influence on environment were described as environmental costs. On the base of environmental statements company is able to make decisions, which will lead to cleaner production

The main goal of this diploma work is description of basic principles of International accounting Financial Reporting Standards. There are described the main differences between legilature of Czech republic and these standards. Practice part of the work demonstrates crucial diferences in lease.

The diploma thesis is focused on evaluating the performance of the company KOHUT Třinec s.r.o. in period from 1. 4. 2007 to 31. 3. 2011. Evaluation is made by using selected indicators of financial analysis, namely pyramidal decompositions and systems of purposefully selected indicators. The theoretical part contains the definition of basic concepts for understanding the issues examined. Based on financial analysis in the practical section are made possible suggestions to improve the current situation of the company and suggestions to remove the identified problems.

This thesis aims to evaluate the financial situation of the company KALÁB - construction company, Ltd. and to make suggestions for its improvement. The company engages in construction and development activities. It is a renowned company that has a well established position in the market. The thesis contains an analysis of the status quo, which is the basis of proposals for improvements for the future. The aim of the thesis is to identify weaknesses and find methods that will eliminate these defects in the future.

The master´s thesis deals with analysis of the investment project insert investment in administrativ building for owner. Based on the decision whether it is appropriate to sell or lease the property, either in an existing state, or reconstructed. I describe the methodologies calculations methodologies and necessary concepts for their understanding of the concepts in the theoretical part. The practical part I can divide into administrative, market valuation methodology, the resulting values and use of the outputs in the analysis of real estate.

The financial crisis of 2007/8 has triggered a profound debate about public budget finance sustainability, ever-increasing government expenditures and the efficiency of fiscal policy measures. Given this context, the following dissertation provides four contributions that analyze the long-run growth of government spending throughout economic development, discuss potential effects of fiscal policy measures on output, and provide new insights into the assessment of debt sustainability for a variety of industrialized countries. Since the breakout of the European debt crisis in 2009/2010, there has been a revival of interest in the long-term growth of government expenditures. In this context, the relationship between the size of the public sector and economic growth - often referred to as Wagner's law - has been in the focus of numerous studies, especially with regard to public policy and fiscal sustainability. Using historical data from the mid-19th century, the first chapter analyzes the validity of Wagner's law for five industrialized European countries and links the discussion to different stages of economic development. In line with Wagner's hypothesis, our findings show that the relationship between public spending and economic growth has weakened at an advanced stage of development. Furthermore, all countries under review support the notion that Wagner's law may have lost its economic relevance in recent decades. As a consequence of the 2007/8 financial crisis, there has been an increasing theoretical and empirical debate about the impact of fiscal policy measures on output. Accordingly, the Structural Vector Autoregression (SVAR) approach to estimating the fiscal multipliers developed by Blanchard and Perotti (2002) has been applied widely in the literature in recent years. In the second chapter, we point out that the fiscal multipliers derived from this approach include the predicted future path of the policy instruments as well as their dynamic interaction. We analyze a data set from the US and document that these interactions are economically and statistically significant. In a counterfactual simulation, we report fiscal multipliers that abstract from these dynamic responses. Furthermore, we use our estimates to analyze the recent fiscal stimulus of the American Recovery and Reinvestment Act (ARRA). The third chapter contributes to the existing empirical literature on fiscal multipliers by applying a five-variable SVAR approach to a uniform data set for Belgium, France, Germany, and the United Kingdom. Besides studying the effects of expenditure and tax increases on output, we additionally analyze their dynamic effects on inflation and interest rates as well as the dynamic interaction of both policy instruments. By conducting counterfactual simulations, which abstract from the dynamic response of key macroeconomic variables to the initial fiscal shocks, we study the importance of these channels for the transmission of fiscal policy on output. Overall, the results demonstrate that the effects of fiscal shocks are limited and rather different across countries. Further, it is shown that the inflation and interest rate channel are insignificant for the transmission of fiscal policy. In the field of public finances, governmental budgetary policies are among the most controversial and disputed areas of political and scientific controversy. The sustainability of public debt is often analyzed by testing stationarity conditions of government's budget deficits. The fourth chapter shows that this test can be implemented more effectively by means of an asymmetric unit root test. We argue that this approach increases the power of the test and reduces the likelihood of drawing false inferences. We illustrate this in an application to 14 countries of the European Monetary Union as well as in a Monte Carlo simulation. Distinguishing between positive and negative changes in deficits, we find consistency with the intertemporal budget constraint for more countries, i.e. lower persistence of positive changes in some countries, compared to the earlier literature.

The master´s thesis deals with the influence of short-term reconstruction on the p rice of real estate. There are discussed the basic concepts, which are necessary for understanding problems, and commonly used methods for valuing property according to the purpose of valuation in the theoretical part. There are analysed these methods for particular house in the practical part – method of valuation, comparative public notice, revenues method, comparative non-promulgation method. They are investigated due to the influence of imitated reconstruction. In conclusion the influences of reconstruction methods are compared each other.