with dateparam as -- Common Table expression to cache all dates in current year
( 
SELECT TRUNC(SYSDATE, 'YYYY') + LEVEL - 1 AS mydate 
FROM dual 
CONNECT BY TRUNC(TRUNC(SYSDATE, 'YYYY') + LEVEL - 1, 'YYYY') = TRUNC(SYSDATE, 'YYYY') 
) 
select distinct  
add_months(last_day(mydate)+1,-1) as firstday 
,to_char(add_months(last_day(mydate)+1,-1),'DAY') as firstdayofweek 
,case   when to_char(add_months(last_day(mydate)+1,-1),'D') = 1 
            then last_day(mydate)+1 -- add one day if first day is Sunday
        when to_char(add_months(last_day(mydate)+1,-1),'D') = 7 
            then last_day(mydate)+2 -- add two days if first day is Saturday
        else add_months(last_day(mydate)+1,-1) 
    end as firstbusinessday 
,case   when to_char(add_months(last_day(mydate)+1,-1),'D') = 1 
            then to_char(add_months(last_day(mydate)+1,-1)+1,'DAY') 
        when to_char(add_months(last_day(mydate)+1,-1),'D') = 7 
            then to_char(add_months(last_day(mydate)+1,-1)+2,'DAY') 
        else to_char(add_months(last_day(mydate)+1,-1),'DAY') 
    end as firstbusinessdayofweek 
,last_day(mydate) as lastday 
,to_char(last_day(mydate),'DAY') as lastdayofweek 
,case   when to_char(last_day(mydate),'D') = 7 
            then last_day(mydate)-1 -- reduce one day if last day is Saturday
        when to_char(last_day(mydate),'D') = 1 
            then last_day(mydate)-2 -- reduce two days if last day is Sunday
        else last_day(mydate) 
    end as lastbusinessday 
,case   when to_char(last_day(mydate),'D') = 7 
            then to_char(last_day(mydate)-1,'DAY') 
        when to_char(last_day(mydate),'D') = 1 
            then to_char(last_day(mydate)-2,'DAY') 
        else to_char(last_day(mydate),'DAY') 
    end as lastbusinessdayofweek 
from dateparam 
order by 1