The diploma thesis is focused on the less used method of valuation of assets. It is an analysis of the highest and best use (HABU). The theoretical part of this thesis presents the basic law governing the valuation of assets, there are also explained the basic concepts and discribes the analysis of the highest and best use method. The practical part of the access method of valuation applied to a particular case.

This diploma thesis deals with analysis of the highest and best use. The first part of the thesis is the theoretical part, which deals mainly with valuation methods and the essence of analysis. This analysis is applied to the Nursery School in Pilsen, where it examines whether the proposed variants meet the four tests. The result is finding the highest and best use of the object.

Current economic situation is characterized for deflation and low inflation, low economic growth, and low or negative interest rates, which lead to phenomenon of issuing governments bonds with negative yield. The main goal of this work is to understand the valuation and behavior of bonds with condition of negative interest rates, analyze impacts of negative rates on volatility of bonds. This work also compares the behavior of negative yields of bonds in contrast with positive yields. The contribution of this work consists in the critical evaluation of limitations of the formula for calculating the bond price to fulfill its role if the values of negative interest rates are too low.

Graduation theses desribes business income, revenues, expenses, costs and cost classification. It shows up accounting concepts and princeples. It interpets different access to the business income. It shows this problem in setting of International Financial Reporting Standards, US GAAP, EU and Czech Republic (subject and presenting financial data). Thesis describes relation between income and financial analysis. It represents maintainance of business substance. In conclusion I describe valuation models and their relations to income.

The aim of this thesis is to compare long term investments, in particular, shares, bonds and bills. Based on the analysis of historical returns in 16 countries in the 20th century. The assets are compared and considered viable for long term investment based on few criteria. The saved amount is calculated by saving one third of current Social Security for 40 years for each asset class based on historical returns. The pension is calculated in two ways. Pension, especially the lowest ones, for each country is compared with the current pension in the Czech Republic.

The dissertation thesis investigates the relationship between corporate social responsibility (CSR) and financial performance (FP) on the sample of 51 Eurozone banks over the period from 2008 to 2014. The investigation is based on a panel data regression analysing the financial data from Bankscope and the social performance data from CSRHub. Return on assets and the ratio of non-performing loans to total loans represent the measures of financial performance and are used as dependent variables. The results of this model have shown a positive and statistically significant CSR-FP relationship. It is argued that even though the results show statistical significance, they do not necessarily include such a strong informational value. This is caused by methodological limitations, such as potentially biased data on CSR, as well as by the theoretical ones. The main theoretical concern, detected in the dissertation thesis, is a need for redefinition of the banks' driving motives of engaging in CSR activities. Banks engaging in CSR activities for merely strategic reasons should be analysed separately on a firm-level as they may otherwise bias the empirical results. Another important aspect of the work was an argument that banks benefit from CSR mainly through the product differentiation. This could not have been tested empirically, but it is assumed that the product differentiation, for example through reputation enhancement, may play a significant role in boosting bank's profits.

The master thesis deals with collective investment possibilities in Czech Republic designed for small investors with focus on instruments carrying very low risk. The goal is to assess these possibilities and their mutual comparison according to their return and risks. Special attention is devoted to protected mutual funds, as popular instrument of risk-averse investors.

This diploma thesis deals with the issue of analyzing the highest and best use of property. Abroad, this method is quite used and referred to as Habu. The method is applied to a specific case of the Sokolovna in Mosty u Jablunkova. The first part focuses on the theoretical introduction, which describes the basic concepts and how to tackle the highest and best use. The second part of the thesis is focused on the practical application of the method to a particular case where the legal admissibility, physical, financial and maximum profitability tests are made on logically probable possibilities of use. The test results are the highest and best use of a particular case.

The diploma thesis deals with analysis of the highest and best use of a Building at Vojtova 541/12 in Brno. The theoretical part describes problematics of property valuation, which is closely related to this analysis. In addition, there are the tests underlying the analysis which are: Legal permissibility, Physical possibility, Financial feasibility, Maximum productivity. In the practical part of the diploma thesis are these tests applied of the valued property and then determined the highest and best use.

The main goal of this thesis is to analyze contemporary financial position of building company Pátek, spol. s .r. o. with an accent to selected methods of financial analysis and overall comparison with selected competition. At the basis of evaluation of the company position in the years 2003 to 2006 there are defined correspondent conclusions. Father possible solutions are proposed to manage company increasing production growth in future years.