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Dissertations / Theses on the topic 'Property valuation methods'
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Louey, Wing-hong, and 雷永康. "Analysis of the asset valuation methods of real estate properties in the People's Republic of China and Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1996. http://hub.hku.hk/bib/B31251389.
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Dunbar, Charles David. "Methods and techniques for valuation of patents." CSUSB ScholarWorks, 2003. https://scholarworks.lib.csusb.edu/etd-project/2306.
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Louey, Wing-hong. "Analysis of the asset valuation methods of real estate properties in the People's Republic of China and Hong Kong /." Hong Kong : University of Hong Kong, 1996. http://sunzi.lib.hku.hk/hkuto/record.jsp?B2594762x.
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Van, der Walt Jacobus. "An analysis of the use of mass appraisal methods for agricultural properties." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/61385.
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Farms are highly heterogeneous and never identical. No two farms are ever alike in terms of (1) the basic resources, land, labour, or capital that are available, (2) the way these resources or factors of production are combined, or (3) in terms of the amounts of various crops and livestock produced. There are numerous factors that influence the price of a farm and some of these factors are not monetary related. This makes the task of the valuer complex, and it increases the possibility of large differences in the estimated market value determined and the actual selling price.
The development and use of AVM (Automated Valuation Method) models in the valuation of especially residential property, is a worldwide phenomenon. The majority of AVM models use MRA (Multiple Regression Analysis) as a basis. The accuracy of a MRA relies heavily on the quality and accuracy of the data that are used. Thus, the availability of quality and accurate data has a significant impact on the potential accuracy of a MRA.
Accurate MRA valuation estimates will be fair to individual farm owners regarding their municipal tax assessments and it will lead to a wider use of MRAs for the valuation of farms, with the associated benefits of lower valuation costs and speedier valuations, especially by financial institutions.
This study analyses the unique and distinctive attributes of farms, which must be taken into account when a MRA model is developed. By following a stepwise regression approach, a regression model is developed which is fairly accurate, but it does not achieve a high level of accuracy.
Furthermore, the results of the study show that it is difficult to have enough appropriate and accurate data available to develop a regression analysis for agricultural property to satisfy accuracy requirements. Although it is difficult, it is possible to develop MRA models that are fairly accurate. Therefore, if MRA models are currently used for the municipal valuation of farms, which are not fairly accurate, it should be possible to improve the accuracy. However, maximum accuracy cannot be achieved with MRA models. Thus, it cannot replace a valuation done by a skilled and knowledgeable professional valuer, when maximum accuracy is required.Dissertation (MSc)--University of Pretoria, 2017.
Construction Economics
MSc
Unrestricted
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Burešová, Jarmila. "ocenění nemovitosti zatížené vlastnickým právem a její přebudování v penzion, včetně zhodnocení perspektiv daného projektu." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75661.
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The thesis deals with the valuation of the house, including land and all accessories under various conditions. The theoretical part explains the basic terminology and summarises the valuation methods used in this thesis. The practical part begins with the valuation of the house and land including all accessories, according to Ordinance for Valuation and Market Valuation Methods, specifically the Asset Value Method and the Comparative Method. The next section considers the existence of a life-use easement by a co-owner of part of the house, gardens and common areas, and sets the value of the property burdened by this easement. At the end, the property is valued as two separate apartments. All costs necessary to achieve the income from rent and property redevelopment are estimated, as well as the net annual return which would result from letting the two apartments. Final assessment of the benefit of the project is implemented through an Economic Rent Method and its comparison with the annual rent income.
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Hamell, Clara. "Statistical Methods for Analysis of the Homeowner's Impact on Property Valuation and Its Relation to the Mortgage Portfolio." Thesis, KTH, Matematisk statistik, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-288498.
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The current method for house valuations in mortgage portfolio models corresponds to applying a residential property price index (RPPI) to the purchasing price (or last known valuation). This thesis introduces an alternative house valuation method, which combines the current one with the bank's customer data. This approach shows that the gap between the actual house value and the current estimated house value can to some extent be explained by customer attributes, especially for houses where the homeowner is a defaulted customer. The inclusion of customer attributes can either reduce false overestimation or predict whether or not the current valuation is an overestimation or underestimation. This particular property is of interest in credit risk, as false overestimations can have negative impacts on the mortgage portfolio. The statistical methods that were used in this thesis were the data mining techniques regression and clustering.De modeller och tillvägagångssätt som i dagsläget används för husvärdering i bolåneportföljen bygger på husprisindexering och köpesskilling. Denna studie introducerar ett alternativt sätt att uppskattta husvärdet, genom att kombinera dagens metod med bankens egna kunddata. Det här tillvägagångssättet visar på att gapet mellan det faktiska och det uppskattade husvärdet kan i viss mån förklaras av kunddata, framförallt där husägaren är en fallerad kund. Inkluderandet av kunddata kan både minska dagens övervärdering samt predicera huruvida dagens uppskattning är en övervärdering eller undervärdering. För fallerade kunder gav den alternativa husvärderingen ett mer sanningsenligt uppskattat värde av försäljningspriset än den traditionella metoden. Denna egenskap är av intresse inom kreditrisk, då en falsk övervärdering kan ha negativa konsekvenser på bolåneportföljen, framförallt för fallerade kunder. De statistiska verktyg som användes i denna studie var diverse regressionsmetoder samt klusteranalys.
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Björn, Cornelia, and Elina Sjöström. "Fastighetsvärdering i Sverige och i Spanien : En jämförande studie om fastighetsvärdering." Thesis, Högskolan i Gävle, Samhällsbyggnad, GIS, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-28866.
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Fastighetsvärderingar utförs av mäklare eller värderare inför försäljning, belåning, arvskiften, skilsmässor, etc. Genom olika metoder beroende på vilket värderingsobjekt det handlar om kan ett marknadsvärde uppskattas. Vid värderingar av småhus är ortsprismetoden genomgående den mest användbara metoden. Läget anses vara den absolut viktigaste värdefaktorn att ta hänsyn till när en värdering utförs, men även skicket, standard, tillgång till service och kommunikationer samt om objektet befinner sig i närhet av vatten. De värdehöjande faktorer, värderingsmetoder och regler kring detta kan skilja och skiljer sig även åt mellan länderna. Denna studie behandlar hur värderingsprocessen går till i Sverige respektive Spanien. Valet av länder motiveras med att det historiskt sett varit populärt för svenskar att investera i spanska fastigheter, främst i form av semesterhus. Då kunskapen är begränsad om hur ett marknadsvärde uppstår i Spanien samt hur köp och försäljningsprocessen går till är denna studie viktig för de som vill köpa en fastighet. Utan besittning av kunskaper om fastighetsmarknaden kan drömmen om det perfekta semesterboendet visas bli en dålig affär. För att skapa förståelse om hur ett värde uppkommer och vilka värdefaktorer som medför påverkan på fastigheten kan denna studie tillföra lyckade fastighetsköp, både i Sverige och i Spanien. För att bidra med relevant information och fakta som stämmer med verkligheten har intervjuer med värderare och mäklare som är aktiva i Sverige och i Spanien utförts. Detta resulterade i svar som var både oväntade och förväntade. I vissa aspekter var värderingsprocessen väldigt lik mellan länderna, medan det också fanns anmärkningsvärda skillnader som kunde diskuteras. Den största skillnad som identifierats i studien är hur mäklare erhåller sin licens i de båda länderna. I Sverige krävs utbildning för att kunna erhålla en mäklarlicens medan licensen i Spanien erbjuds till en försumlig summa. Andra märkbara skillnader är hur köpprocessen skiljer sig mellan länderna samt vilka värdefaktorer som efterfrågas av svenskar som köper bostad i Spanien.Property valuation is executed by real estate brokers or property valuaters before selling, mortgage, inheritance, divorce, etc. Different methods can be used when determing a market value depending on what kind of object it is. When valuating houses, the most common method in Sweden is called “ortsprismetoden”, which compares similar objects to the object that’s being valuated. The most important valuation factor is the location, and has to be considered when deciding the properties value. Other important factors are the properties condition, standard, orientation and if it’s close to water. These factors that enhance the value, the metods that conclude the value and the laws attached to properties could be different in Sweden and in Spain. This study manage how the valuation process is executed in Sweden and in Spain. The countries were chosen based on that it historically have been very popular for Swedes to invest in properties, mainly vacation homes, in Spain. The knowledge about how a market value developes, how the selling/buying process works in Spain is rather limited, therefore this study is important for people who wants to invest in a Spanish property. Without the understandig of the property market, the dream of a perfect vacation home could result in a bad purchase. This study could contribute to a successful purchase by contributing knowledge about the property valuating process, how a market value is determend and what factors increse the value. nterviews were executed with real estate brokers and property valuaters in both Sweden and Spain to provide valuable answers to the questions asked in this study. This resulted in both expected and unexpected answers. In some aspects the valuation process were very similar between the countries, but in other aspects there were some major differences that could be discussed. The biggest difference were if the real estate brokers needed a licens to value property or not. In Sweden the broker needs education to get a licens, while in Spain the licens could be bought. Other differences were the selling/buying aspects and what the most important valuation factors were.
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Zíková, Lucie. "Ocenění ochranných známek Choceňské mlékárny s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15869.
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The thesis is focused on the intangible assets, particularly trademarks. In the beginning it deals with the classification of intangible assets and its conception by the Czech legislation and International Valuation Standards. The main part of the work relates to trademark legislation, classification by various criteria and functions. It gets on with a description of the valuating methods. Practical part includes the valuation of trademarks in a concrete example.
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Strutt, Christina Magdelena. "Property and valuation methods in new media: an examination of existing theories and practices and their applicability to new media ventures." Thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/11570.
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Includes abstract.Includes bibliographical references.
New media has become a major part of our daily routine and influences both our social interactions and the ways in which we conduct business. Not only does it provide new business tools to existing business models, it has also created a platform from which new forms of commerce and exchange can emerge. These novel enterprises are largely unrestrained by the capital and regulatory requirements of traditional forms of business and have other peculiar characteristics that may challenge our current views on ‘property’ and ‘ownership’. The potential of new media to compete with, and potentially displace, players in the ‘real economy’ requires a further examination of the valuation methods currently applied to business ventures, in particular those in which intellectual property and intangible assets are a major component. It is beyond the scope of this dissertation to propose alternative methods of valuing intellectual property in the new media environment. It does, however, aim to consider various theories on property and traditional valuation methods in light of this new phenomena.
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Skärvinge, Lukas, and Matilda Hållén. "Värdering av studentbostäder : Hur bedöms och hanteras osäkerhet vid värdering av studentbostäder." Thesis, KTH, Fastigheter och byggande, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-298369.
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Studentbostäder är en typ av kategoriboende som har egenskaper som skiljer sig från traditionella hyresbostäder. Därför är det intressant att undersöka hur studentbostadshus fastighetsspecifika faktorer påverkar marknadsvärdesbedömningen. Syftet med uppsatsen är att undersöka hur fastighetsvärderare bedömer osäkerheten vid värdering av studentbostadshus och hur den hanteras. För att undersöka detta har en kvalitativ metod använts. Åtta intervjuer har genomförts med sex fastighetsvärderare samt tre andra kunniga inom studentbostadsmarknaden i kombination med en litteraturstudie. Studien har visat att osäkerheten bedöms uppstå vid antagandet av direktavkastningskravet. Direktavkastningskravet härleds från marknaden genom att studera förhållandet mellan driftnetto och pris. Då studentbostäder är ett kategoriboende som utgör en illikvid delmarknad är det osäkert vad direktavkastningskravet bör sättas till då det saknas jämförbara objekt i brist på transaktioner. Därav baseras direktavkastningskravet på marknaden för vanliga hyresbostadshus vilket leder till att värderaren behöver justera direktavkastningskravet för att det ska bli applicerbart på studentbostadsmarknaden. I denna justering uppstår en ökad osäkerhet. Antagandet om direktavkastningskravet påverkas av fastighetens läge, möjligheten till alternativ användning, drift- och underhållskostnader, vakansgrad samt om det är en fastighet med korridorsrum eller lägenheter. Vidare används direktavkastningskravet för att hantera osäkerheten. Genom att höja direktavkastningskravet kompenserar värderaren för den ökade osäkerheten i värderingen.Student housing is a real estate type that has attributes that differ from traditional rental housing. Therefore, it is interesting to investigate how property-specific factors attached to the student housing buildings affect the market value of the property. The purpose of the thesis is to investigate how real estate valuers assess the uncertainty when valuing student housing and how it is managed. To investigate this, a qualitative method has been used. Eight interviews were held with six real estate valuers and three other knowledgeable people in the student housing market in combination with a literature study. The study has shown that the uncertainty in the valuation emerges because of the difficulty in estimating the exit yield. The exit yield is derived from the market by studying the relationship between net operating income and price. As student housing is unique and constitutes an illiquid submarket, it is uncertain what the exit yield should be, as there are no comparable objects because of the lack of transactions. As a result, the exit yield is derived from the market of rental housing buildings, which means that the valuer needs to adjust the exit yield to become applicable on the student housing market. When adjusting the exit yield an extra uncertainty emerges. The assumption about the exit yield is affected by the property's location, the possibility of alternative use, operating and maintenance costs, vacancy rate and whether it is a property with corridor rooms or apartments. Furthermore, the exit yield is used to manage the uncertainty. By increasing the exit yield, the valuer compensates for the increased uncertainty in the valuation.
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Huxham, Annalie. "Property development : feasibility and impact parameters in the Vaal Triangle / A. Huxham." Thesis, North-West University, 2010. http://hdl.handle.net/10394/4437.
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One of the important operational and in some cases, also strategic business decisions, is in respect of the investment of funds. Although there are a number of assets to invest in, two particular popular investment asset classes are land and/or property. Land however, is becoming a very scarce resource. It can be argued that many companies investing in the property sectors' main income is generated from the sale of land. A new way of gaining a sustainable income stream is followed. This is done by investing in different kinds of property development projects.
One of the problems that companies face is to determine whether a property development project is a good investment, meaning that it will generate sustainable and acceptable profits in the long term.
Companies evaluate prospective investment opportunities by assessing whether the expected return, adjusted for project risk, exceeds the company?s required return.
Different impact parameters exist and were identified in the study. Valuation methods used in determining the overall feasibility were discussed and evaluated to see the impact on the property development project.Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2011.
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Pergola, Lorenzo. "Valuing culture : a mixed-methods approach to the comparative investigation of the roles and importance of cultural resources in Edinburgh and Dundee." Thesis, University of St Andrews, 2016. http://hdl.handle.net/10023/9446.
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In Scotland, as the UK and internationally, publicly funded cultural organisations face a precarious future, characterised by funding cuts and a growing need to justify investments. This practical need to understand and articulate the importance of cultural resources has underpinned an intense debate in the field of cultural studies, about the nature of cultural value and the best methodological tools to explore it. The appropriateness of relying upon cultural strategies to pursue urban development and regeneration has also been subject to extensive discussions in the field of urban studies. This study approaches these problems through mixed-methods, comparative case studies set in Edinburgh and Dundee. This research employs Contingent Valuation (CV) in combination with focus groups. It provides a contextualised understanding of the diverging notions of culture emerging in the two cities. A higher valuation for culture was registered in Edinburgh, with stronger preference for museums and performing arts. In Dundee, higher importance was placed on community-based activities. These patterns are linked to the mix of demographic and socio-economic backgrounds characterising each city. Therefore, this study highlights a need for a tailored approach to cultural valuation and cultural policy, in contrast with the tendency for these to be implemented on a one-size-fit-all basis. The study also concludes that greater consideration is needed for the intangible and non-use related elements of cultural value, reinforcing a dominant critique in the literature. In addition, it highlights potential for negative sides to the impacts of cultural activities. Examples include issues of gentrification and displacement. Their inclusion is shown to be neglected in the typologies of value predominantly associated with culture, pointing at the need for their amendment. Finally, this study shows the use of CV alongside qualitative methods to be particularly advantageous in overcoming the dichotomous approach characterising this debate. The study avoided the single monetary valuation strongly rejected within the cultural sector, while still managing to yield grounded insight that is potentially valuable for policy-makers.
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Hlaváčková, Tereza. "Způsoby stanovení ceny obvyklé rodinného domu." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2015. http://www.nusl.cz/ntk/nusl-227212.
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This thesis defines the methods of determining the normal price of a house. Among the methods that lead to the detection of the normal price, the method includes finding material values, comparative method, the method of determination of the yield value method of averaging, which is connected to Naegeliho weighted average method, Bradáčova modification weighted average method and the rest. Further analyzes of the established method in practice and as a result these methods will be compared with each other.
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Partlová, Lucie. "Způsoby ocenění rezidenčních nemovitostí v Rakousku." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2018. http://www.nusl.cz/ntk/nusl-390152.
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This thesis deals with residential real estate market in the Austria and its development. The theoretical part defines the basic concepts of valuation, such as flat, family house, usual price, valuation legislation, expert opinion and summary methods of residential property valuation in Austria. The other part is targeted of the property market. The practical part deals with valuation of real estates in selected ways. In thesis attachment is processed an exemplar of the evalution report for a flat according to the standards and the methodologies used to by the evaluation in the Austria.
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Basík, Jan. "Srovnání vybraných způsobů ocenění pro nemovitost typu rekreační a zahrádkářská chata v Jihočeském kraji." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-232593.
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Final thesis focuses on a comparison of selected methods of valuation for the property type of holiday and a garden cottage in South Bohemia. At the beginning of the work presented is a site where the object is measured, the proposal to flood protection measures because of the location of objects and economic analysis. Then there was the master devoted himself just valuation of real estate (basic concepts, data for valuation and property inspection and valuation methods). The central part is the measurement of three properties. The first three objects are located by the river in the village Luznice Roudna at Soběslavi, cadastre Roudna over river. At the conclusion of the thesis is still carried out the summary set prices and select the most appropriate method for evaluating the type of cottage property in the district.
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Mammetti, Jitka. "Způsoby ocenění nemovitostí v Itálii se zaměřením na nemovitost typu byt." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-232590.
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This Master´s thesis is engaged in the property valuation in Italy. In particular, summarizes the most common method of market valuation property type apartment. There are explained basic valuation methods and thein use in actual practice. The Master´s thesis also described the current situation of the Italian property market. This Master´s thesis also offers the possibility of using some of the knowledges of the property valuation in Italy for the property valuation in the Czech Republic. The main target of the Master´s thesis is the description of methods and procedures for property valuation used in Italy. Mentioned knowledges are applied on the current apartment valuation at the end of this Master´s thesis.
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Vaculovičová, Vanda. "Způsoby ocenění nemovitostí v Německu se zaměřením na nemovitost typu byt." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2012. http://www.nusl.cz/ntk/nusl-232612.
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The Master´s thesis is engaged in valuation of property in Germany. Special focus is given to on valuation methods applicable to apartment value estimation. In order to that comparative and capital valuation methods are described in detail within the scope of the thesis. These methods are applied on the example of apartment valuation of an current apartment in Münster in the thesis. Fundamental components of the thesis are an explanation of basic valuation methods, an explanation of basis terms, a method of determination of average rent, a basic legal regulations and a description of an expert´s assessment. Furthermore the thesis describes as well the actual situation on the real estate market in Germany.
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Gottvald, Aleš. "Analýza vlivu lokality a na výši obvyklé ceny rodinných domů v Brně a okolí." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2015. http://www.nusl.cz/ntk/nusl-234453.
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This Thesis examines the valuation of five family houses in Brno and neighbouring areas. The theoretical part of the paper defines a number of approaches to real estate valuation as well as some key terms and concepts linked to it. The applied part focuses on valuation of the aforementioned family houses by using a range of methods; Cost, comparative and direct comparison. Based on these results a usual price is then set. Based on the estimates of respective prices an analysis of the effect of area on the usual price of a property was conducted.
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Rašovská, Lucie. "Systémové pojetí ocenění nemovitosti v Brně ve Starém Lískovci." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2012. http://www.nusl.cz/ntk/nusl-232678.
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This thesis deals with the very topical issue in the sphere of the expert activity, which is requested by the general public at the same time. It sets a task of improvement, or better to saythe simplification in the approach to the appraising of real estate, with the aid of systemic methodology. There is as an example of the correct application of systemic methodology in the preparation of a sample expert opinion used in real estate (apartment house) located in Brno – Starý Lískovec. The property in question is appraised in accordance with the assignment by using the systemic approachonly after the evaluation of the current situation in appraising and discussing systemic methodology. A systemic approach to the appraising of aproperty is appropriately chosen largely because it better ensures the indispensable fact that, in the case of the expert opinion made by an expert, it is practically impossible to omit those important requisites which are inextricably linked to the expert opinion.
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Imrišová, Ivana. "Srovnávací analýza využití metodik oceňování nemovitostí v Německu pro znaleckou praxi v České republice." Doctoral thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2020. http://www.nusl.cz/ntk/nusl-410311.
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The subject of the dissertation is the analysis of conditions for the work of real estate appraisers in the Federal Republic of Germany in comparison with the conditions in the Czech Republic with the aim of finding suitable practices that could be used for the work of experts in the Czech Republic. The thesis also includes proposals for suitable measures that can contribute to the development of expert activities in the Czech Republic, focusing on solving problems related to the determination of the exchange value of immovable property. This analysis includes the analysis of real estate types that are subject to assessment in the given area, approaches to solving valuation problems, methods that are used in valuing immovable assets, entities that are authorized to submit expert opinions, as well as content requirements of expert opinions.
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Štefková, Anna. "Problematika oceňování církevního majetku." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2013. http://www.nusl.cz/ntk/nusl-232707.
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In my thesis I tried to look into the issue of state property settlement with churches. This issue stirs public opinion in our society since the mid-nineties. The first chapter endeavours to discover the fundamental principles of the performance of the church in the past. Covering from property acquisition, through its management to the semantic role of property in general. Last but not least, it tries to describe the economic situation of the largest church in Czech Republic - Roman Catholic. The second part seeks to describe the events of nationalization of church property in February 1948, under the applicable legislation from that period. It also gives some insight into other forms of expropriation. The third chapter explore insight into the legislative process of state property settlement with churches and discusses the pros and cons of the problem in general. The fourth and fifth chapter deals with the theoretical question of valuation, valuation methods or valuation regulations. The final section summarizes the control mechanisms, which will protect the recovered property from depreciation in value.
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Pienaar, Petrus Terblanche. "The use of the Discounted Cash Flow (DCF) method as a method of valuation within the South African property industry: A critical review." Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/14125.
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The Discounted Cash Flow method of property valuation is a fairly new method and research in other English speaking countries indicated a trend towards the use of the DCF method in preference to the Capitalization method despite an initial hesitance due to the perceived complexity of the method. The aim of this study was therefore to form an understanding if similar perception of complexity exists in South Africa and how these perception influence the perceptions and preference of use of the DCF method of valuation by valuation professionals within the South African context. The research was guided by three specific research questions which probed valuers' methodology preference, valuers' education, and difficulties experienced in accessing data needed for DCF valuation input variables. A mixed method research approach was adopted using questionnaire and document surveys to gather data from valuation professionals, lecturers of valuation education programs accredited with the SACPVP, and the curricula of these programs. The results indicate a general low preference for the use of the DCF method of valuation while the Capitalisation method is indicated as the most preferred method. This low preference was found to be the result of a high degree of difficulty experienced in accessing data needed for DCF valuation input variables. It was also found that the level of valuation education increases the acceptance and preference for the use of the DCF method.
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Ženčuchová, Tereza. "Oceňování nemovitostí a ocenění konkrétního rodinného domu v obci Líbeznice." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-149859.
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The diploma thesis captures property valuation problems. The whole thesis is divided into two parts. The first one is theory and the second one is practice. The theory part includes basic terms which are connected with property valuation and methods by which estates are valuated. The practice part is constituted by valuation of specific estate in Libeznice using a few valuating methods which are compared with each other.
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Hrubanová, Michaela. "Hodnocení specifických faktorů při oceňování zemědělských pozemků v podmínkách ČR." Doctoral thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2018. http://www.nusl.cz/ntk/nusl-364607.
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This dissertation is focused on the identification and evaluation of specific factors affecting the price of agricultural land. It should be mentioned that the market for agricultural land, especially arable land and permanent grasslands, is not fully developed in the Czech Republic and this area is not fully explored. The thesis describes the factors on the basis of which the investor decides when buying these plots. The data needed for this work have been obtained from professional literature, real estate servers, two polls, actual sales, etc. In the conclusion of this thesis all findings are summarized and evaluated. It includes the development of prices in the years 2014 – 2016 based on sales actually realized in the Olomouc Region, Moravian – Silesian Region, South Moravian Region and Vysočina Region. The outcome of the thesis is a proposal of an expert standard. It is necessary to realize that, above all, agricultural land is a specific commodity, as it is unreproducible, indivisible and its offer is limited.
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Guterstam, Rasmus, and Vidar Trojenborg. "Exploring a personal property pricing method in insurance context using multiple regression analysis." Thesis, KTH, Matematisk statistik, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-254300.
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In general, insurance companies and especially their clients face long and complicated claims processes where payments rarely, and almost reluctantly, are made the same day. A part of this slow moving procedure is the fact that in some cases the insurer has to value the personal property themselves, which can be a tedious process. In conjunction with the insurance company Hedvig, this project address this issue by examining a pricing model for a specific personal property; smartphones - one of the most common occurring claim types in the insurance context. Using multiple linear regression with data provided by PriceRunner, 10 key characteristics out of 91 where found to have significant explanatory power in predicting the market price of a smartphone. The model successfully simulates this market price with an explained variance of 90%. Furthermore this thesis illustrates an intuitive example regarding pricing models for personal property of other sorts, identifying limiting key components to be data availability and product complexity.I dagsläget står försäkringsbolag och deras kunder allt för ofta inför långa och komplicerade försäkringsärenden, där utbetalningar i regel aldrig sker samma dag. En del i denna långsamma och utdragna utbetalningsprocess är det faktum att försäkringsbolaget på egen hand måste uppskatta egendomens värde, vilket kan vara en mycket komplicerad process. I samarbete med försäkringsbolaget Hedvig undersöker denna rapport en värderingsmodell för ett av de vanligaste försäkringsärendena gällande personlig egendom, nämligen smartphones. Genom att använda multipel linjär regression med data försedd av PriceRunner har 10 av 91 nyckelfaktorer identifierats ha signifikant förklaringsgrad vid modellering av marknadsvärdet av en smartphone. Den framtagna modellen simulerar framgångsrikt marknadsvärdet med en 90-procentig förklaringsgrad av variansen. Vidare illustrerar denna rapport intuitiva riktlinjer för värderingsmodellering till andra typer av personlig egendom, samtidigt som den identifierar begränsande nyckelaspekter som exempelvis tillgången på data och egendomens inneboende komplexitet.
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Papíková, Anna. "Ocenění nemovitosti pro účely zajištění hypotečního úvěru." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-191905.
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The thesis deals with the valuation of residental property for mortgage purposes. The theoretical part presents the methodology of real estate valuation process with respect to the new legislative amendments connected with the New Civil Code, which came into force on 1 January 2014. The practical part demonstrates a analysis of the market, where the residental property is located. Consequently the market value of real estate is estimated for selling purpose by comparison method. Then real property valuation is providing for the mortgage purposes based on the methodology respected by Raiffeisenbank. All the outcomes are summarized and mutually compared in the final part of the thesis.
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Hadač, Vladimír. "Srovnání vybraných způsobů ocenění pro nemovitost typu garáž v lokalitě Třeboň a okolí." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-232571.
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Thesis "Comparative study on the valuation of property type in the garage area and around Trebon" deals with the measurement of ten real estate garage type selected valuation methods and their mutual comparison. Used the cost method, comparative method and comparative method of creating a database. The thesis consists of a theoretical part is the introduction of basic concepts, market analysis and valuation of real estate. This is followed by a practical part, where the description of the site and the actual value selected garages with their descriptions and photographs. In conclusion, this is a recap of the results and their entry into the chart.
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André, Étienne. "Les actifs incorporels de l'entreprise en difficulté." Thesis, Lyon, 2018. http://www.theses.fr/2018LYSE3076.
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La mutation des économies a transformé les richesses en profondeur en les désincarnant. Ce phénomène s’est traduit par l’accroissement de valeurs sans matière au sein des entreprises et, incidemment, lorsqu’elles éprouvent des difficultés. La notion d’actifs incorporels place la valeur au centre des préoccupations et renvoie à une réalité tant juridique qu’économique. Cette approche révèle leur singularité dans un contexte de défaillance à travers l’observation des opérations d’évaluation et de réalisation. D’une part, l’évaluation des actifs incorporels se montre défectueuse, révélant les carences de la comptabilité française, qui peine à retranscrire la valeur de ces actifs, et plus largement, mettant en exergue les limites des méthodes d’évaluation de ces actifs dans un contexte de difficulté. D’autre part, la réalisation des actifs incorporels est complexifiée par les modes de cession ou des garanties constituées. Ainsi, la singularité des actifs incorporels rend difficile leur maîtrise. Partant, des solutions peuvent être trouvées dans le cadre du droit des entreprises en difficulté. Une grille de lecture des actifs incorporels peut d’ores et déjà s’articuler autour de la valeur et de son interaction avec l’exploitation. Certains actifs incorporels, tels qu’un logiciel ou un fichier-client, sont directement corrélés à l’activité de l’entreprise et ont tendance à se dévaloriser au fur et à mesure des difficultés de celle-ci. D’autres actifs incorporels, tels les créances et les droits sociaux, reposant sur des éléments extérieurs à l’entreprise, ne perdent pas automatiquement leur valeur en présence de difficultés. La division des actifs incorporels peut donc s’opérer entre les actifs incorporels dont la valeur s’établit à l’aune de l’exploitation, et ceux dont la valeur ne lui est pas directement liée. Ces actifs incorporels suscitent par ailleurs une évolution du droit des entreprises en difficulté au niveau des opérations d’évaluation et de réalisation afin d’être mieux appréhendés. La prise en compte de ces évolutions est indispensable. L’importance grandissante des actifs incorporels au sein des entreprises en difficulté, ne doit pas être ignorée au risque sinon de les affaiblir davantage, de décrédibiliser le cadre judiciaire du traitement des entreprises en difficultéThe mutation of the economy has fundamentally transformed wealth by disembodying it. This has led to the increase in intangible wealth within companies and, incidentally, when they experience difficulties. The concept of intangible assets places centers on value and refers to both a legal and economic reality. This approach reveals their exceptional character in a context of default by observing operations related to valuation and transfer. On the one hand, the valuation of intangible assets is defective, revealing the shortcomings of French accounting, which struggles to translate the value of these assets, and more broadly, highlights the limits of the methods used to value these assets in a difficult context. On the other hand, the transfer of intangible assets is made more complex by the methods of sale or guarantees provided. Thus, the exceptional nature of intangible assets makes them difficult to master. However, solutions can be found in law governing companies in financial difficulty. An index for measuring intangible assets can already be based on value and its interaction with business operations. Some intangible assets, such as software or client files, are directly correlated to the company's activity and tend to devalue as the company's difficulties arise. Other intangible assets, such as receivables and social rights, based on elements external to the company, do not automatically lose their value in the event of difficulties. The division of intangible assets can therefore be made between those intangible assets whose value is established based on exploitation, and those whose value is not directly related to it. Consideration of valuation and transfer operations in relation to intangible assets has led to changes in the law governing companies in difficulty. It is essential to take these developments into account. The growing importance of intangible assets within companies in difficulty must not be ignored at the risk of weakening them further and undermining the judicial framework for such companies
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Beránková, Martina. "Druhy cen na trhu s nemovitostmi." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2012. http://www.nusl.cz/ntk/nusl-225410.
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The aim of my diploma thesis is to outline the issues of finding out the prices and differences between the prices at the property market and also to clarify the basic terms from the field of property evaluation and the property market. In the introductio of my theses I will be defining the basic terms connected with the given topic. After that I will introduce the readers to the issues of differences between the price and value and also into the issues of the real estate market. I will describe particular types of prices and values, subjects of the property markets and the relationship at the property market. In the following part of my work I will mention the essence of evaluation of properties, I will define the basic terms, methods of evaluation and description of evaluation. However it is not only a blunt list of operations connected with this topic, but it is help to the reader to be better orientated on proceeding and to be familiar with the bacis terms connected with this topic. In the last practical part I will focus on the various types od finding out prices by using different methods.
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Petell, Jenniefer, and Camilla Siljedahl. "IAS 40 - Fastighetsvärdering : En studie av åtta svenska noterade bolags värderingar till verkligt värde." Thesis, Södertörns högskola, Institutionen för ekonomi och företagande, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-16676.
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Syfte: Syftet med den här uppsatsen är att beskriva och analysera hur svenska noterade fastighetsbolag går tillväga vid värdering av förvaltningsfastigheter. Metod:Studien har en kvalitativ ansats. Sekundärdata i form av årsredovisningar är den huvudsakliga källan till empirin. Primärdata i form av enkäter samt en intervju har använts för att komplettera studien. Teoretisk referensram: Denna studie har sin utgångspunkt i den institutionella teorin, där begreppet isomorfism är av största vikt. Även IASB:s föreställningsram samt standarden IAS 40 är betydelsefulla för denna studie. Empiri: Utifrån de åtta fastighetsbolagens årsredovisningar år 2011 har empirin angående deras värderingsmetoder fastställts. Tabeller har även utformats för en jämförande studie över åren 2005, 2008 och 2011. I empirin har även fastighetsbolagens svar på enkäterna sammanfattats. Empirin angående de externa värderingsbolagen är inhämtad från de enkäter som besvarats samt en intervju med ett av bolagen. Slutsats: Vid värdering av förvaltningsfastigheter utgår de flesta av bolagen i denna studie från en kassaflödeskalkyl. Detta gäller även de externa bolagen som anlitats av fastighetsbolagen. Dock brukar de flesta bolag på olika sätt komplettera med ortsprismetoden vid värderingen till verkligt värde. Denna studie får stöd av den institutionella teorin då den visar att fastighetsbolagen till viss del är isoforma gällande värderingen av förvaltningsfastigheter.Purpose: The purpose of this thesis is to describe and analyse the methods which Swedish listed real estate companies use when valuating to fair value. Methods: The study has a qualitative approach. Secondary data in the form of annual reports is the primary source of empirical data. Raw data in the form of surveys and an interview are used to complement the study. Theoretical framework: This study is based on the institutional theory, where the concept of isomorphism is of paramount importance. IASB's conceptual framework and IAS 40 are also significant and important for this study. Empirical: Empirical data regarding the eight real estate companies' methods of valuation has been determined by studying their annual reports of the year 2011. Tables have also been designed for a comparative study of the years 2005, 2008 and 2011. The real estate companies' responses to the survey are summarized in the empirical section. The empirical data regarding the external valuation companies was obtained from the answers from the surveys, and an interview with one of the companies. Conclusion: Most of the companies in this study base their valuation of investment properties on a cash flow statement. This also applies to external companies hired by the real estate companies. However, most companies also supplement the cash flow statement by providing a location price method. This study is supported by the institutional theory as it shows that real estate companies' to some extent are isoform regarding valuation of investment properties.
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Hedlund, Daniel, and Björn Ersson. "IAS 40 - En kvantitativ studie av företags upplysningsskyldighet." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-13276.
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EU-kommissionen har satt upp som mål att få ett unisont redovisningsspråk för alla företag i Europa. Därför har kommissionen antagit de regler och standarder som den London baserade organisationen International Accounting Standards Board arbetat fram.Studien syftar till att undersöka och utvärdera hur ett antal slumpvis utvalda bolag, som i huvudsak agerar i fastighetsbranschen, efterlever IFRS regelverk IAS 40 gällande förvaltningsfastigheter. Vi har i vårt arbete använt oss av en kvantitativ metod. Underlaget för empirin är hämtat från årsredovisningar från 2009 och är insamlade från företagens egna hemsidor som vi har navigerat oss fram till via Nasdaq OMX Nordic. Dessa har vi granskat och resultatet har redovisats i tabellform. Resultaten visar att det fortfarande finns mycket att arbeta med när det gäller efterlevnad av standarderna. Den största skillnaden fanns hos de Danska företagen när det gäller att lämna vissa upplysningar och kan vara värd att följa upp i en framtida studie. Värdeförändringarnas förekomst i resultaträkningen är också en fråga som är betydelsefull och som kan påverka informationen till användare av finansiella rapporter. Det finns mycket forskning kring IAS 40 och förvaltningsfastigheter som bevisar stora brister i jämförbarheten och efterlevnaden. Denna studie bekräftar tidigare resultat från dessa studier gällande upplysningskraven i redovisningsstandarderna.The European Commission has set a target to have a unified accounting language for all companies in Europe. Therefore, the Commission adopted the rules and standards that the London-based organization International Accounting Standards Board has produced. The study aims to examine and evaluate a number of randomly selected companies, which mainly acts in real estate, complies with IFRS regulations IAS 40 regarding investment properties. We have in our work used a quantitative method. The basis of empirical data is taken from annual reports from 2009 and is collected from companies' own websites as we have navigated our way through the Nasdaq OMX Nordic Exchange. These, we examined and the results have been presented in tabular form. The results show that there is still much to work with respect to enforcement of standards. The biggest difference was found among the Danish companies in leaving certain information and could be worth following up in a future study.Value of Changes presence in the income statement is also an issue that is important and may affect the information to the users of financial statements. There is much research on IAS 40, investment properties, which proves significant deficiencies in the comparability and compliance. This study confirms previous findings from these studies concerning the disclosure requirements of accounting standards.
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Kouřilová, Vendula. "Analýza vlivu rekonstrukce na obvyklou cenu rodinného domu v Kyjově." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2016. http://www.nusl.cz/ntk/nusl-241186.
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The subject of this master thesis is detection how the redevelopment and refurbishment affect regular price of family house. For valuation I chose the building in which I grew up so I know it very good. The family house is located in small south-moravian town Kyjov, in district Nětčice. The family house has a basement and two upper floors. Constructions were completed in 1962. Since 1976 many quite expensive redevelopment and refurbishment have been done. For property valuation is used method of direct comparison with the use of database of similar family houses in Kyjov and also cost method according to law number 441/2013 Sb. Valuation is done in two versions – for building in original condition (in 1985) and in current condition. All at once a couple of variants of redevelopment, which are common nowadays, and for one variant is made the itemized budget. Result of this master thesis should be detection if it is better to buy house after redevelopment and refurbishment or house in original condition and make these structural modifications until then.
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Pošmura, Marek. "Analýza vlivu chráněné krajinné oblasti na výši obvyklé ceny rodinných domů v okrese Náchod." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2016. http://www.nusl.cz/ntk/nusl-241252.
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This thesis is titled "Analysis of the impact on the protected area of the market value of houses in district Náchod." The first goal is the valuation of five houses. For the valuation will be used three methods: cost method by decree, the comparative method by decree and market comparative method. The second goal will be to find out if the protected area affects the price of real property. For this reason will be made a database of houses in district and then this effect will be evaluated. At the end of this thesis will be observed prices of houses compared and evaluated.
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Superatová, Alena. "POROVNÁNÍ TRŽNÍCH CEN BYTŮ S CENAMI ZJIŠTĚNÝMI POROVNÁVACÍM ZPŮSOBEM PODLE OCEŇOVACÍCH PŘEDPISŮ." Doctoral thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2014. http://www.nusl.cz/ntk/nusl-234313.
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This dissertation thesis determines market prices of apartments in various cadastral areas of Brno city, based on market research. These are compared with the prices identified by current valuation rules. The differences are subsequently analyzed. Based on the knowledge gained, a new approach to the process of property valuation is suggested.
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Janoušková, Dominika. "Srovnání vybraných způsobů ocenění pro nemovitost typu byt v lokalitě Pardubice a Prosetín." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2015. http://www.nusl.cz/ntk/nusl-233148.
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Forman, Radek. "Analýza vlivu lokality a typu konstrukce na výši obvyklé ceny rodinných domů v Havlíčkově Brodě a okolí." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2015. http://www.nusl.cz/ntk/nusl-233160.
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The main objective is assessment to which extent the usual price of selected houses is affected by the location and type of structure. Further tasks are finding the cost price of houses according to the valid valuation regulations and finding approximate price comparison method according to the valid valuation regulations, including the price of land in a single functional unit. Another task is to create a database of offered prices of comparable objects through which is determined by a direct comparison of the market price of houses. In the final part of the thesis is a price comparison of observed houses.
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Bíza, Petr. "Analýza nejvyššího a nejlepšího využití objektu v bývalém skladovacím areálu v Brně." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2016. http://www.nusl.cz/ntk/nusl-241326.
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This diploma thesis focuses on the highest and best use analysis (HABU) of property. In first chapters there is mention about current legislation, theoretical terms and methods of property valuation in Czech republic. The next chapter describes a methodology for the highest and best use analysis. The analysis itself was applied to real case, specifically to a former storage area of the construction company, which is located in Brno - Maloměřice. For this area were designed scenarios of possible use and four of them were chosen using tests of HABU analysis. In the end, one of them was chosen which is being considered the highest and best use for this property.
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Hůlková, Michaela. "Cena stavby v průběhu životního cyklu." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2014. http://www.nusl.cz/ntk/nusl-227031.
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The aim of this thesis is to introduce the given topic "Construction cost over the life cycle of the building" and to show the overview of the development of the cost and price data on a specific example. The thesis is mainly focused on the valuation of the building in its phases. The theoretical part includes an elaboration of the life cycles of the building into various stages based on available information and documents, such as the budget of the building, operating expenses and real estate valuation issues.
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Šťastný, Miroslav. "Oceňování nemovitostí typu letní tábor." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2013. http://www.nusl.cz/ntk/nusl-232744.
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Diploma thesis “Property valuation type of summer camp” is focused on recording and valuation of all the immovable property, which are parts and outbuildings of summer camp near the Vranov dam. Theoretical part of this thesis deals with basic terminology and utilized valuation methods. Short locality characterization and relevant real estate market are described in the practical part. Main focus of the practical part is actual valuation of immovable property using methods described in theoretical part. After that, calculated and estimated prices are evaluated and analyzed.
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Hykšová, Lenka. "Analýza vlivu polohy na obvyklou cenu bytových jednotek ve vybraných lokalitách." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2015. http://www.nusl.cz/ntk/nusl-233168.
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The thesis focuses on the comparison of selected methods for valuated property type apartment. Valuating apartments are located in areas Decin, Ústí nad Labem and Most. The theoretical part focuses on the definition of basic terms, a description of the valuation methods associated with this dissertation and description of locations for the sites in terms of historical, cultural, social and economic. The practical part was to prepare drawings of assessed residential units and subsequent determination of prices of selected valuation methods – comparative method price by 2014 and 2015, by direct comparison and revenue method. In conclusion, the comparison of prices, according to the valuation method sused.
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Stejskal, Pavel. "Kalkulace pojistné částky při pojišťování staveb." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2013. http://www.nusl.cz/ntk/nusl-225951.
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The work deals with the determination of the sum insured in the insurance of houses. For this purpose are used three methods of real estate valuation. These procedures are compared with the methods of insurers. The methods are applied in the practical part of the concrete houses and results of the methods are compared.
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Mertlíková, Michaela. "Analýza nejvyššího a nejlepšího využití rodinného domu v Červeném Kostelci." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2016. http://www.nusl.cz/ntk/nusl-241211.
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The thesis deals with the analysis of highest and best use (HABU). In the theoretical section we describe the four basic criteria from which the analysis is made. These are the criteria: legal compliance, physically viable, financially feasible and maximally profitable. The practical part then addresses the evaluation of specific variants of real estate in Cerveny Kostelec by analyzing the highest and best use.
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Vovsová, Alena. "Srovnání vybraných způsobů ocenění pro bytové jednotky v typových domech v okrajových částech města Brna." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2012. http://www.nusl.cz/ntk/nusl-232632.
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This diploma thesis is focused on the comparison of selected methods of apartment valuation in the location of Brno, in specific on the apartment - high-rise block. The theoretical part describes the basic notions connected with valuation, describes the methods of valuation and also the valuated locations itself. The practical part deals with the aparment valuation using these methods - the method according to price provision, specifically comparative technique, then the comparative method itself but not according to price provision and finally using the yield method for an assessment of the current price.
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Barilová, Jitka. "Srovnání vybraných způsobů ocenění bytů v Brně Černých Polích." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-232543.
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This diploma thesis is focused on the comparison of selected methods of apartment valuation in the location of Brno - Černá Pole, in specific on the apartment valuation in brick buildings. The theoretical part describes the basic notions connected with valuation, describes the methods of valuation and also the valuated location itself. The practical part deals with the apartment valuation using these methods - the method according to price provision, specifically comparative technique, then the comparative method itself but not according to price provision and finally using the yield method for an assessment of the current price. In the conclusion there is comparison of all of these used methods.
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Brewer, Cordell. "Asset evaluation methods for intellectual property." Thesis, 2012. http://hdl.handle.net/10210/4553.
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M.Ing.With the introduction of "International Financial Reporting Standards" (IFRS) through out Europe in April 2001, there is a requirement to accurately report the value of all company assets. This will include by implication all intangible assets and Intellectual Property, such as patents, trademarks, copyrights, and know-how. Items that have not been recorded before are much more visible under IFRS and will need to be carefully interpreted by investors and analysts. In order to meet the future needs of their business, companies will require stringent measures to determine and report the true value of their assets, including intangible assets like patents, trademarks, copyrights, and know-how. Currently there is a lack in methodology which can accurately and reliably determine the value of Intellectual Property for the European business community. Research is being performed by the Max Planck institute in Munich (home of the European Patent Office) to develop a comprehensive model to uniformly evaluate different types of intangible assets. There are several different quantitative models which are which are being used currently to value patents. The existing methods can not be used to objectively compare patents with one another. It is necessary to build a method that can be applied systematically to different patents in various contexts to achieve symetrical evaluations. This dissertation project will be focused on building a model to produce a score for European Patents indicative of their statistical survivability. The model will predict which patents will be maintained based on objective criteria that correlate with historical maintenance of previous patents. The model will examine different factors that have a statistically significant correlation to either higher or lower survivability or abandonment rates. Examples of the factors to be considered include: prior art citations, disclosure, claims, prosecutions, forward citing, ownership and others. This project will produce a model which indicates the statistically survivability of European Patents in terms of a qualitative score which gives an indication of how valuable a patent will be in terms of it's survivability in a legal landscape. This model will then be extended by research currently underway at the Max Planck Institute, to a more comprehensive model that takes additional variables into account, but this is 2 outside the scope of this project. The extension of this system is to encompass the technological, financial and business strategic and legal landscapes. This project contributes towards a system that will help determine the value of a company's Intellectual Property, allowing these intangible assets to be disclosed to shareholders as required by the new International Financial Reporting Standards in Europe.
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Doležalová, Hana. "Stanovení hodnoty podniku Zemědělské družstvo Radiměř." Master's thesis, 2011. http://www.nusl.cz/ntk/nusl-91309.
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Berman, Michael. "A critical analysis of valuation methods used by property professionals in a South African context." Thesis, 2016. http://hdl.handle.net/10539/20663.
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Esteves, Adriana Silva Fernandes. "Ativos intangíveis e a valorização empresarial: uma abordagem à avaliação da marca MOBI.E." Master's thesis, 2014. http://hdl.handle.net/10071/8957.
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ProjetoA evolução do modelo de desenvolvimento económico, no qual os planos do conhecimento e inovação se intersetam com as atividades económicas e empresariais, fez emergir uma nova dinâmica económica em que os ativos intangíveis surgem com um papel preponderante para a competitividade e valor de mercado das empresas. Sendo que estes novos ativos decorrem na sua maioria de investimentos avultados e encerram em si próprios a possibilidade de futuros benefícios económicos, urge a necessidade da sua proteção por direitos de propriedade industrial, a fim de evitar a sua utilização e usufruto por parte de terceiros. Ao nível empresarial, todos os ativos, tangíveis e intangíveis, são geridos dentro de uma estratégia de crescimento económico da empresa, neste sentido e como referia Peter Drucker “If you can’t measure it, you can´t manage it” sendo assim, torna-se crucial a avaliação de ativos intangíveis. Os ativos intangíveis têm um valor social, tecnológico e estratégico intrínseco, contudo o seu valor económico está profundamente dependente de fatores externos de mercado pelo que parte da sua difícil mensuração advém do elevado risco associado ao seu potencial benefício. A metodologia Royalty Relief combina (i) informação de mercado, através da análise de acordos de licenciamento realizados com ativos considerados semelhantes dos quais é retirado o valor da taxa de royalty a aplicar, e (ii) a realidade empresarial da empresa que detém o ativo em avaliação, através das projeções dos resultados operacionais decorrentes da utilização do ativo. De acordo com esta metodologia, aos resultados operacionais é aplica a taxa de royalty determinada anteriormente, encontrando-se assim os royalties anuais poupados e que, depois de atualizados a uma taxa de desconto também ela reflexo dos dados financeiros da empresa, refletem o valor económico do ativo intangível. O conhecimento sobre esta metodologia não é muito abundante em estudos académicos pois dependente do acesso a bases de dados privadas cujo uso mais comum é para fins profissionais. Nesta dissertação implementa-se esta abordagem para o caso da marca MOBI.E, uma iniciativa de mobilidade sustentável.
Contemporary economic modes of development increasingly stress intangible assets as a factor of competitiveness and key variable for estimating companies’ economic value. The appropriation of economic benefits is contingent on the strength of protection and the existence of intellectual property rights. Valuation is therefore essential or, as Peter Drucker put it, “If you can’t measure it, you can´t manage it”. Intangible assets have a variety of values, such as social, technological, strategic and economic value, which make quantification hard. The Royalty Relief methodology combines (i) market information, using licencing agreements on similar assets, and (ii) the forward projection of revenue stemming from the operations based on the asset. According to this approach the value of the asset is set to the total amount of costs that are not paid by the company that actually owns the asset. This methodology is still not well known in academic circles since it depends upon proprietary databases, which are more available for professional purposes. This dissertation implements the approach for a Portuguese innovative venture on sustainable mobility, the MOBI.E case.
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CHEN, CHIA-WEN, and 陳佳文. "The effects of flood risk on property value-A contingent valuation method approach." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/50170867541841450839.
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