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Journal articles on the topic 'Valuation concepts'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Druzhilovskaya, E. S. "Transition to intelligent accounting and reporting concepts. Formation of an intellectual valuation concept." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 5 (May 27, 2024): 5–12. http://dx.doi.org/10.33920/med-17-2405-01.

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Previously, in one of our publications, we proposed categories of digital concepts for accounting, reporting, analysis and auditing and justified their content. The rapid development of technology that has taken place since that time allowed us to assume that today it is already possible to talk about intellectual concepts in the above areas, including the intellectual concept of valuation in accounting and reporting. These questions are explored in this article. When conducting research, methods such as analysis and synthesis, grouping method, comparison, analogy method, logical approach, sys

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Miciuła, Ireneusz, Marta Kadłubek, and Paweł Stępień. "Modern Methods of Business Valuation—Case Study and New Concepts." Sustainability 12, no. 7 (2020): 2699. http://dx.doi.org/10.3390/su12072699.

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In the modern world, the terms enterprise value and valuation are of great importance. Knowledge about how much an enterprise is worth is of fundamental importance for both the owner of that company and investors when negotiating the price of an enterprise at the time of conducting a commercial transaction. The article presents the goals of the company’s valuation and characteristic stages of the company’s life at which such valuation is necessary. The article classifies the methods of enterprise valuation used today. On this basis, the valuation methodology is presented according to the MDI-R

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Baik, Oksana. "On the question of the use of evaluative concepts in tax law." Visnik Nacional’nogo universitetu «Lvivska politehnika». Seria: Uridicni nauki 10, no. 40 (2023): 64–69. http://dx.doi.org/10.23939/law2023.40.064.

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The article analyzes current issues regarding the use of valuation concepts in tax law. In particular, scientific approaches to the specification of valuation concepts in tax law, which they receive in the normative order or in judicial practice, are considered. In addition, it is emphasized about the specification of valuation concepts in the legal interpretation practice of controlling authorities and in subordinate legal acts of the Ministry of Finance of Ukraine and controlling authorities, which receives its fixation in subordinate legal acts of tax legislation, letters, general and indiv

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Museleku, Erastus Kiita. "Valuation for compensation practices in Kenya: an evaluation." Property Management 39, no. 4 (2021): 479–92. http://dx.doi.org/10.1108/pm-09-2020-0058.

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PurposeThe purpose of this paper is to evaluate the practices for valuation for compensation purposes in Kenya.Design/methodology/approachA qualitative survey design was used to sample the registered valuers using questionnaire/telephone interviews, in addition to review of some policy and legal documents. Content analysis and descriptive statistics was used to analyse the data.FindingsThe study revealed that the most ignored asset losses in valuation for compensation purposes in Kenya are assets of persons without legally recognizable rights, common property resources and social capital, amon

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Gonnella, Enrico. "Italian Theories About Accounting Measurements From the Twenties to the Sixties: Looking for Underlying Tendencies." International Journal of Accounting and Financial Reporting 10, no. 4 (2020): 1. http://dx.doi.org/10.5296/ijafr.v10i4.17925.

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The main subject of this paper is the theory of accounting valuations as observed from a historical perspective. In particular, this research concerns the most significant theoretical concepts developed through the Italian doctrine between the 1920s and the 1960s. This period was a historical phase of great cultural ferment, characterised by the progressive deepening of the subject of accounting valuations by Italian scholars.Most of the attention has been focused on those scholars who, by developing theses among the most innovative and original, made significant contributions to the advanceme

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Toll, Christian, and Thomas Hering. "Functional business valuation - purpose is king!" Managerial Economics 25, no. 2 (2025): 159. https://doi.org/10.7494/manage.2024.25.2.159.

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In the present contribution, we discuss the basic principles of functional business valuation. In addition to a distinction between objective and subjective valuation theory, the differences between finance-theoretical and investment-theoretical valuation approaches are worked out. The core of our discussion is devoted to an overview of the three main functions and value concepts of functional business valuation theory.

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Yang, Minxi. "An Analysis on Valuation Differences in Different Markets: Taking the Food Markets in China and Africa as Examples." Highlights in Business, Economics and Management 50 (March 13, 2025): 190–96. https://doi.org/10.54097/j3j7w212.

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This study conducts an in-depth analysis of the valuation differences between the Chinese and African food markets, highlighting their unique characteristics and implications for global market participants. Initially, it explains the fundamental concepts and theories of market valuation, including widely used valuation methods and the core principles of market valuation theory. The study then evaluates the Chinese food market environment, revealing its distinct value performance and competitive advantages in global market positioning. Key drivers such as consumer demand, regulatory policies, a

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Fiedler, Katherine, Steven Lord, and Jason Czarnezki. "Life Cycle Costing and Food Systems: Concepts, Trends, and Challenges of Impact Valuation." Michigan Journal of Environmental & Administrative Law, no. 8.1 (2018): 1. http://dx.doi.org/10.36640/mjeal.8.1.life.

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Our global food systems create pervasive environmental, social, and health impacts. Impact valuation is an emerging concept that aims to quantify all environmental, social, and health costs of food systems in an attempt to make the true cost of food more transparent. It also is designed to facilitate the transformation of global food systems. The concept of impact valuation is emerging at the same time as, and partly as a response to, calls for the development of legal mechanisms to address environmental, social, and health concerns. Information has long been understood both as a necessary pre

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Gustafsson, Janne. "Valuation of Research and Development Projects Using Buying and Selling Prices: Generalized Definitions." Decision Analysis 17, no. 2 (2020): 154–68. http://dx.doi.org/10.1287/deca.2019.0401.

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This paper develops generalized versions of the concepts of buying price, selling price, and short selling price by employing abelian groups. Such generalized pricing concepts are especially useful for the valuation of research and development (R&D) projects, which are often characterized by unquantifiable uncertainties and nonnumeric inputs and outputs, such as know-how and intellectual property. Moreover, the generalized definitions are also applicable to the valuation of other kinds of features in the decision setting, such as decision opportunities embedded in R&D projects. To moti

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Leary, Christopher. "Watching Valuation Coevolve with Production." Valuation Studies 5, no. 1 (2017): 61–68. http://dx.doi.org/10.3384/vs.2001-5992.175161.

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This research note uses interviews and observations of anthology editors to explore how valuation practices shift depending on the stage of anthology construction. In the textual environment described here, editors tended to value texts related to their own lives during the early stages of construction. Later on in the process, editors sought texts related to the texts they had already gathered. In this later stage, editors performed “constant comparison,” scanning texts for concepts related to concepts identified in previously acquired texts. The research note also describes the complex relat

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Vickrey, Don W. "MEASUREMENT/VALUATION-RELATED INTERPRETATIONS OF FUNDAMENTAL ACCOUNTING CONCEPTS." Journal of Business Finance & Accounting 21, no. 8 (1994): 1097–110. http://dx.doi.org/10.1111/j.1468-5957.1994.tb00366.x.

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Purwadi, Marsi Adi, and Hendra Kurniawan Maury. "Valuasi Ekonomi Kawasan Birdwatching Repang Muaif." Community Engagement Journal: The Commen 2, no. 1 (2022): 76–83. http://dx.doi.org/10.52062/.v2i1.2150.

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The objectives of the activities of the Economic Evaluation of the Repang Muaif Birdwatching Area in Jayapura Regency are to: 1) Increase the knowledge and understanding of the community about the functions and roles of the Repang Muaif Birdwatching Zone in Jayapura Regency; 2) The creation of an equal role of the community in the development of the Repang Muaif Birdwatching Area in Jayapura Regency. The area to be carried out in the study area is the Economic Valuation of the Repang Muaif Birdwatching Area in Jayapura Regency. Where the results of the implementation of science and technology

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Suryavanshi, Mr Kuldeep D. "Influence of Marketing Strategies on the Valuation of Residential Properties in Real Estate Development." International Journal for Research in Applied Science and Engineering Technology 13, no. 3 (2025): 243–51. https://doi.org/10.22214/ijraset.2025.67243.

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The magnitude of Indian Residential Real Estate Market has progressed rapidly which has obligated the Residential Real Estate Sector to become extremely competitive. The high returns and profits in the real estate industry and due to the cutthroat competition in current real estate market the operational environment has changed significantly from the developer oriented monopolized Seller's Market to the Buyer's Market. This intensive competition has propelled the developers to implement significant Marketing Strategies to sell their Projects. Real Estate Marketing and Real Estate Valuation are

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14

Yang, Xiaoqiang. "Legal Valuation in Chinese VAT and Business Tax." Intertax 39, Issue 11 (2011): 570–75. http://dx.doi.org/10.54648/taxi2011060.

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Valuation issues permeate all tax laws and regulations. In Chinese value added tax (VAT) and business tax, legal valuation is mandatory under non-monetary consideration transaction, anti-avoidance, and transfer-pricing circumstances. In recent years, tax valuation is becoming more and more complicated in intangible property transactions and financial instrument transactions; these types of transactions constitute big challenges to traditional legal valuation. In China, legal valuation exists in tax laws, accounting standards, and valuation standards; there are some divergences among these regu

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Hodges, Donald G., Lidija Zadnik Stirn, and Donald L. Grebner. "Integrating ecosystem service concepts into valuation and management decisions." Forest Policy and Economics 71 (October 2016): 61–62. http://dx.doi.org/10.1016/j.forpol.2016.05.007.

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Nuijten, MJ, and J. Vis. "The Evaluation of Innovative Drugs Applying Business Valuation Concepts." Value in Health 19, no. 7 (2016): A504. http://dx.doi.org/10.1016/j.jval.2016.09.914.

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Jiménez Hernández, Claudia N., María E. García Vergara, and Oscar F. Castellanos Domínguez. "Technological valuation Management in plastic packaging companies in Bogotá, Colombia." Cuadernos de Administración 33, no. 59 (2017): 32–45. http://dx.doi.org/10.25100/cdea.v33i59.4476.

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Technology Valuation is an ongoing topic, related to the estimation of a technological asset value usually within the framework of Technology Transfer activities. Its research and application occur mainly in industrialized countries; the most documented experiences come from these countries, meanwhile the contrary occurs in developing countries. The objective of this paper is to analyze the Management of Technology Valuation in several companies located at Bogotá (Colombia) and to identify challenges in this topic for these organizations. For this purpose, some companies from Bogotá city were

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Gritsik, Polina A., and Maria V. Volkova. "FEATURES OF ASSESSING THE VALUE OF BANKS IN THE MODERN MARKET IN RUSSIA." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 7/1, no. 127 (2022): 141–47. http://dx.doi.org/10.36871/ek.up.p.r.2022.07.01.014.

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The article discusses the key concepts on the practice of bank valuation, the basics and factors influencing this valuation. It is determined that the assessment of the value of a financial institution is influenced by the state of the external environment and economic circumstances, including banking legislation and internal management. The features of the bank valuation method using the discounted cash flow model for dividends are disclosed. The stages of calculating the value of the company are determined. The factors that have the greatest impact on the assessment of a financial company ar

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Benquet, Marlène. "Pricing companies: Ethno-accounting of private equity activity." Finance and Society 5, no. 2 (2019): 145–64. http://dx.doi.org/10.2218/finsoc.v5i2.4138.

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How do private equity firms decide on a fair price for a business? Drawing on 76 semi-structured interviews, this article contributes to the sociology of finance and valuation studies by showing that pricing companies is not just a valuation operation but also a capital-repartition issue. In so doing, it shows how concrete, local pricing methods contribute to the financialisation of the economy through the creation of a new capital accumulation centre. The article’s ethno-accounting approach describes three pricing steps: first, the capital access rules applicable to the private equity firm me

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Tarasov, Artem, Kseniya Chegosheva, and Helena Lobanova. "PROBLEMS OF PROPERTY VALUATION FOR THE PLEDGE." Interexpo GEO-Siberia 6, no. 1 (2019): 221–26. http://dx.doi.org/10.33764/2618-981x-2019-6-1-221-226.

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In the article there is information about problems of valuation of real estate for purposes of mortgage lending − the methodology of collateral, lack of legislative framework for the assessment of collateral. The basic concepts are given.

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BOGATYREV, Semen Yu. "New finance: Psychological measurement of value." Finance and Credit 27, no. 5 (2021): 1156–77. http://dx.doi.org/10.24891/fc.27.5.1156.

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Subject. The article addresses emotional factors that affect value under psychological concepts. It describes processes of obtaining information for surveys when measuring emotions, adjusting the evaluation tools, taking into account new analytical capabilities provided by the use of psychological measurement. Objectives. The study aims at creating a methodology to consider the impact of emotional factors that become apparent under the influence of psychological concepts, on value. Methods. I employ methods of induction and deduction in survey data processing. Results. The paper discloses the

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Vercher, García Enrique J. "Léxico y valoración: contrarios valorativos en las lenguas rusa, polaca y española." Mundo Eslavo 6 (June 7, 2007): 45–64. https://doi.org/10.5281/zenodo.14719392.

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RESUMEN En el presente artículo, a partir del análisis de los conceptos de denotación / connotación, identificación / predicación, y valoración, llevamos a cabo una comparación entre palabras con significados semejantes pero carga valorativa contraria (contrarios valorativos) en las lenguas rusa, polaca y española. Palabras clave: ruso, polaco, español, denotación, connotación, identificación, predicación, valoración, contrarios valorativos.   ABSTRACT These papers, starting from the a

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Ashaolu, Thomas, and Mustapha Bello. "Acquired Body of Knowledge: a Core Valuation Influencing Factor in Inter-valuer Variance." Journal of African Real Estate Research 7, no. 1 (2022): 1–17. http://dx.doi.org/10.15641/jarer.v7i1.1115.

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Concerns over valuation accuracy and variance cannot be over-flogged, given the somewhat fluid nature of these concepts. It is however, more apt to dig into their fundamental causative factors. This paper realizes that specialist valuer or appraiser has a chain of sequential tasks anchored on his distinguishing competencies. At the heart of this is sufficient knowledge of the attributes of his subject of valuation. Twenty-two (22) Nigerian valuers based within Lagos Metropolis were made to carry out valuation assessment of selected landed and non-landed property assets and were also examined o

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Timofeev, Aleksandr V. "Objects of Forensic Evaluation Examination." Rossijskoe pravosudie, no. 1 (December 15, 2022): 67–74. http://dx.doi.org/10.37399/issn2072-909x.2023.1.67-74.

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In this article, there are considered questions of concepts’ correlations like “object of civil rights”, “object of valuation”, “object of legal valuating examination” in the context of valuating and remedial legislation. This is pointed to noncoincidence of a normative regulation in concept definition of “objects” with reference to different fields of financial and procedural law, as well as here is stated an existence of law aspects in content of concept “object of legal valuating examination”. It is the author’s opinion that essential interpretation of the object of legal valuating examinat

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Foryś, Iwona, and Ewa Putek-Szeląg. "A Non-Classical Model of Mass Valuation of Agricultural Property." Real Estate Management and Valuation 26, no. 4 (2018): 90–101. http://dx.doi.org/10.2478/remav-2018-0039.

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Abstract Mass valuation of real estate requires meeting a combination of several demands, such as estimating a large number of real estate properties in a short time, and above all carrying out calculations using the same tools. Econometric models ensuring that the above requirements are met are widely used throughout the world. Their application is subject to the fulfillment of assumptions, which, in practice, turns out to be difficult, especially in a market with low information efficiency, which the real estate market is an example of. Hence, apart from classical models, including multiple

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Briginshaw, John. "Teaching Accounting For Inventory By Calling On Students’ Personal Experiences." American Journal of Business Education (AJBE) 3, no. 3 (2010): 63–70. http://dx.doi.org/10.19030/ajbe.v3i3.400.

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This essay seeks to give practical guidance to accounting instructors seeking to convey the difficult concepts of accounting for inventory. Techniques to convey the concepts of assumed inventory flow, inventory valuation under inflation and deflation, impairment of inventories, LIFO liquidations and the concept of the periodic inventory system are considered.

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Willower, Donald J. "Values, Valuation and Explanation in School Organizations." Journal of School Leadership 4, no. 5 (1994): 466–83. http://dx.doi.org/10.1177/105268469400400502.

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A philosophical grounding for valuation in educational administration that is concrete and practical is presented. It is based on a naturalistic perspective that shows how scientific methods and relevant concepts and explanations can be used in situations requiring moral deliberation. Examples illustrate how administrators and others can employ tentative explanations and consequence analysis to facilitate choices among competing values.

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Kaszynska, Patrycja. "Valuation through Narrative Intelligibility." Valuation Studies 10, no. 1 (2023): 148–66. http://dx.doi.org/10.3384/vs.2001-5992.2023.10.1.148-166.

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Narrative intelligibility is central to making sense of valuation. Narrative intelligibility is a framing device that combines empirical observation and situated interaction with teleological, purpose-oriented, normative inquiry. Thus understood, narrative intelligibility provides a useful analytical frame to explain how the phenomenon of valuation is practised. At the same time – and on the level of research – it bridges synthetically different traditions of thought, including actor–network theory’s descriptive accounts of valuation practices and humanities-grounded, normative theories of val

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Kumar, V. "A Theory of Customer Valuation: Concepts, Metrics, Strategy, and Implementation." Journal of Marketing 82, no. 1 (2018): 1–19. http://dx.doi.org/10.1509/jm.17.0208.

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Customer value refers to the economic value of the customer's relationship with the firm. This study approaches the topic of customer value for measuring, managing, and maximizing customer contributions by proposing a customer valuation theory (CVT) based on economic principles that conceptualizes the generation of value from customers to firms. The author reviews the established economic theories for valuing investor assets (e.g., stocks) and draws a comparison to valuing customer contributions. Furthermore, the author recognizes the differences in the guiding principles between valuing stock

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Ding, Yizhou. "Analysis of the Implementation of AI Techniques in Valuation for Science and Technology Industry." Highlights in Business, Economics and Management 19 (November 2, 2023): 540–46. http://dx.doi.org/10.54097/hbem.v19i.11998.

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In the wave of science and technology in the 21st century, artificial intelligence (AI) has become a force that cannot be ignored. This paper mainly studies the application of artificial intelligence (AI) technology in the valuation analysis of the technology industry. First, it discusses the basic concepts and development of AI technology, as well as the basic theories and methods of valuation analysis in the technology industry. It then analyzes the application of AI technology to valuation analysis in the technology industry, including improving the efficiency and accuracy of valuation anal

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Халиков, Д. Р. "Methodological aspects of land valuation." Экономика и предпринимательство, no. 5(130) (June 25, 2021): 911–15. http://dx.doi.org/10.34925/eip.2021.130.5.179.

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В статье исследуются методологические аспекты оценки земельных участков, обосновывается их количественная неопределенность, анализируются типичные и уникальные факторы, оказывающие прямое влияние на формирование стоимости земли. В статье рассмотрены два основных подхода к оценке объектов земельного рынка: индивидуальный и массовый. По результатам их сравнительного анализа выдвигается положение о том, что несмотря на ряд принципиальных отличий при данных подходах используются близкие по содержанию методы в рамках компаративной, доходной и затратной концепций. This article examines the methodolo

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Aksentiev, A. A. "Valuation allowance on deferred tax assets: practice of registration and application." Vestnik NSUEM, no. 3 (October 17, 2022): 102–27. http://dx.doi.org/10.34020/2073-6495-2022-3-102-127.

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The article analyzes international and Russian experience in the accounting of valuation allowances for deferred tax assets. The methodological aspects of the impairment procedure for deductible differences are specified, the criteria for assessing the adequacy of taxable income are summarized. The directions of the use of valuation allowance for the purposes of manipulating the financial result are disclosed. Primary and secondary distribution of tax effects, including in accordance with the concepts of their accounting, was characterized. Unresolved debatable problems of deferred tax account

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van Ackooij, Wim, Debora Daniela Escobar, Martin Glanzer, and Georg Ch Pflug. "Distributionally robust optimization with multiple time scales: valuation of a thermal power plant." Computational Management Science 17, no. 3 (2019): 357–85. http://dx.doi.org/10.1007/s10287-019-00358-0.

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AbstractThe valuation of a real option is preferably done with the inclusion of uncertainties in the model, since the value depends on future costs and revenues, which are not perfectly known today. The usual value of the option is defined as the maximal expected (discounted) profit one may achieve under optimal management of the operation. However, also this approach has its limitations, since quite often the models for costs and revenues are subject to model error. Under a prudent valuation, the possible model error should be incorporated into the calculation. In this paper, we consider the

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Nikolov, Svetoslav. "Ecosystem services and their valuation – brief review." Journal of the Bulgarian Geographical Society 39 (November 13, 2018): 51–54. http://dx.doi.org/10.3897/jbgs.2018.39.9.

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There is a growing public interest in the role and value of natural ecosystems and how they contribute to our quality of life and to human wellbeing. Ecosystem services and their continued provision underpin human existence, health and prosperity. They are the direct source of provisioning services, such as food and fibre, and sets up regulating and supporting services, such as clean water and air, through the role of organisms in energy and material cycles. This paper provides an overview of key concepts about ecosystem services and approaches of their valuation.

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Nikolov, Svetoslav. "Ecosystem services and their valuation – brief review." Journal of the Bulgarian Geographical Society 39 (November 13, 2018): 51–54. https://doi.org/10.3897/jbgs.2018.39.9.

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There is a growing public interest in the role and value of natural ecosystems and how they contribute to our quality of life and to human wellbeing. Ecosystem services and their continued provision underpin human existence, health and prosperity. They are the direct source of provisioning services, such as food and fibre, and sets up regulating and supporting services, such as clean water and air, through the role of organisms in energy and material cycles. This paper provides an overview of key concepts about ecosystem services and approaches of their valuation.

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Duterme, Tom. "The Semiosis of Stock Market Indices: Taking Charles Sanders Peirce to a Trading Room." Valuation Studies 10, no. 1 (2023): 10–31. http://dx.doi.org/10.3384/vs.2001-5992.2023.10.1.10-31.

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Stock market indices are among the signs populating financial markets and allowing traders to support their valuation work. The movements of the Dow Jones and the S&P 500 are constantly monitored, but how are they interpreted? Is this interpretation unique to each trader? Does it depend on how the indices are communicated? Considering these questions, this article aims to illustrate the heuristic interests of Charles Sanders Peirce’s semiotics. Peirce’s concepts can elucidate that stock indices assume different semiotic statuses. Depending on the financial context in which they operate, th

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Bullard, Steven H. "Book review: “Forestland Investment Valuation and Analysis, 1st Edition”. 2023. By Bin Mei, and Michael L. Clutter." Journal of Forest Business Research 2, no. 2 (2023): 82–84. http://dx.doi.org/10.62320/jfbr.v2i2.33.

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Mei and Clutter have produced what will become a seminal reference on the important topic of institutional investments in forestland in the United States. The book includes both theory and practical application of valuation and analysis concepts and techniques, and includes important insights into recent “real world” actions and events among institutional timberland investors. With a clear and succinct, journal-article style of delivery, the book summarizes the history and drivers of major institutional timberland ownership trends in the U.S., and reviews techniques and methods that apply to t

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Hoang, Trinh, Zhe Han, and Zhanmin Zhang. "Integrating Economic and Utility Concepts for a Comprehensive Bridge Valuation Model." Transportation Research Record: Journal of the Transportation Research Board 2674, no. 9 (2020): 26–37. http://dx.doi.org/10.1177/0361198120926509.

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Current approaches in bridge valuation mostly focus on engineering construction costs while neglecting other values generated by the bridge's functionality and utilization, along with other indirect economic values of a bridge. Such limitations prevent public agencies from capturing the true asset value of their bridges to make informed management decisions. The objective of this paper is to develop a comprehensive bridge asset valuation methodology that is based on the utility theory concept to better represent the asset value of a bridge. Various factors featuring the bridge asset value are

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Hevert, Kathleen T. "REAL OPTIONS PRIMER: A PRACTICAL SYNTHESIS OF CONCEPTS AND VALUATION APPROACHES." Journal of Applied Corporate Finance 14, no. 2 (2001): 25–40. http://dx.doi.org/10.1111/j.1745-6622.2001.tb00328.x.

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Hu, Wangyin, Guangtao Xia, and Chi Zhang. "The Valuation Effects of a Nation’s External Wealth: Concepts and Measurements." Journal of Finance and Economics 8, no. 6 (2020): 244–49. http://dx.doi.org/10.12691/jfe-8-6-2.

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Kolomiichuk, A. V. "VALUATION CONCEPTS IN UKRAINIAN LEGISLATION: REASONS FOR EXISTENCE AND PROSPECTS OVERCOMING." Juridical scientific and electronic journal, no. 2 (2024): 44–46. http://dx.doi.org/10.32782/2524-0374/2024-2/7.

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Lehtonen, Turo-Kimmo, and Olli Pyyhtinen. "From Trash to Treasure." Valuation Studies 7, no. 2 (2020): 197–220. http://dx.doi.org/10.3384/vs.2001-5992.2020.7.2.197-220.

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The paper, based on an ongoing research project conducted in Finland, examines voluntary dumpster diving as a practice of valuation. Its main questions are: How is voluntary dumpster diving intertwined with the question of value? And, conversely, what can dumpster diving teach us about practices of valuation more generally? The article proceeds via three steps. First, in order to emphasize the creative side of dumpster diving as a practice of valuation, we draw on Georg Simmel’s theory of value, supplementing it with the concepts of actuality and virtuality, as elaborated by Gilles Deleuze. Se

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Obadire, Ayodeji Michael, and Akindele Babatunde Omotesho. "FINANCIAL ANALYSIS AND VALUATION OF SELECTED UK LISTED COMPANY: A CASE STUDY." International Journal of Professional Business Review 9, no. 4 (2024): e04540. http://dx.doi.org/10.26668/businessreview/2024.v9i4.4540.

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Objective: The objective of this study is to investigate the financial analysis and valuation of UK listed companies, with the aim of gaining insight into the financial performance and operational position of Hill and Smith Plc and other key players in the industry. Theoretical Framework: In this study, the main concepts and theories that underpin the research include the irrelevance theory, trade off theory, pecking order theory and market timing theory. These theories explain the underlying factors that determine the financing and valuation choices of listed firms. Method: The study adopted

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PLUCHART, Jean-Jacques, and Martine PELÉ. "La mise en perspective stratégique de l'évaluation des actifs immatériels des entreprises." Management international 11, no. 2 (2007): 15–28. http://dx.doi.org/10.59876/a-en11-sk9g.

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This article explores the complex of problems arising from the application of valuation models used within the framework of IAS/IFRS accounting, and of managing the shareholders' value, to the company's intangible resources. It shows how useful it is to achieve more coherence between concepts of strategic management (specifically, the concepts of concurrent advantage, of 'cluster-level competencies' and of 'dynamic capabilities'), those of accountancy (particularly the concepts of 'value of use' and of 'cash generating units') and those of finance (in particular, the MVA/EVATM models and that

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Richards, Michael. "Towards Valuation of Forest Conservation Benefits in Developing Countries." Environmental Conservation 21, no. 4 (1994): 308–19. http://dx.doi.org/10.1017/s0376892900033610.

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This paper presents a review of the basic concepts underlying the economic evaluation of forest conservation benefits, summarizes major documented case-studies in which attempts have been made to apply valuation methods to forest-conserving land-uses, and discusses the applicability of the methods used according to the different types of benefit.

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Purwadi, Marsi Adi, and Hendra Kurniawan Maury. "Valuasi Ekonomi Kawasan Birdwatching Repang Muaif." Community Engagement Journal : The Commen 2, no. 1 (2019): 09–18. http://dx.doi.org/10.52062/thecommen.v2i1.76.

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The objectives of the activities of the Economic Evaluation of the Repang MuaifBirdwatching Area in Jayapura Regency are to: 1) Increase the knowledge and understanding of thecommunity about the functions and roles of the Repang Muaif Birdwatching Zone in JayapuraRegency; 2) The creation of an equal role of the community in the development of the Repang MuaifBirdwatching Area in Jayapura Regency. The area to be carried out in the study area is the EconomicValuation of the Repang Muaif Birdwatching Area in Jayapura Regency. Where the results of theimplementation of science and technology are fr

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Pereira, Alfredo Vicente, Rui Dias, Rosa Galvão, and Miguel Varela. "Cash Flow and Its Components in Investment Valuation." Revista de Gestão Social e Ambiental 18, no. 5 (2024): e06888. http://dx.doi.org/10.24857/rgsa.v18n5-118.

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Objective: The objective of this study is to provide a reflection on concepts and techniques used in investment analysis and evaluation with the aim of contributing to their clarification, as well as their practical application. Theoretical Framework: The article begins with a brief review of the literature on the concept of cash flow, continuing with the suitability of the concept in investment analysis and a detailed analysis of its components from a theoretical and practical point of view, in the context of investment appraisal. Method: The descriptive research method was used, as it is the

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Aliu, Florin, Adriana Knápková, Hoang Khang Tran, and Bashkim Nurboja. "Modeling the Equilibrium Price of the Companies Listed in the Prague Stock Exchange." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 68, no. 4 (2020): 731–39. http://dx.doi.org/10.11118/actaun202068040731.

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Valuation provides proper evidence on the financial situation of the firms. Incorrect valuation delivers wrong signals for the market participants and stands on the concepts of markets with information asymmetry. The study measures the estimated intrinsic value of the selected companies listed in the Prague Stock Exchange. Moreover, the results of the work observe influencing factors that deviate stock prices of the companies listed in the Prague Stock Exchange (PSE) from their estimated intrinsic value. Valuation techniques and Monte Carlo Simulation were employed to detain the estimated intr

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Berbeka, Krzysztof, and Tomasz Misiak. "Value of recreation utility of the Polish Baltic coast – willingness to pay or willingness to declare?" Ekonomia i Środowisko - Economics and Environment 82, no. 3 (2022): 220–34. http://dx.doi.org/10.34659/eis.2022.82.3.484.

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The idea of improving the quality of the Baltic Sea enjoys common understanding and acceptance. An implementation of this idea requires a cost benefit analysis in order to define the correct scope of intervention. Monetary valuation of the benefits arising from the quality improvement was conducted for the Baltic Sea with the use of contingent valuation method, choice experiments, and travel cost method. Crucial sources for such valuation were the stated preferences of the respondents. Availability of ex-post data describing the occupancy rate of the swimming sites on the Polish stretch of the

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Lamia, EL MOUJAHID. "EVALUATION DE LA GOUVERNANCE ET DE LA PERFORMANCE DES PROJETS SOCIAUX : CAS DE L'INDH AU NIVEAU DE LA PROVINCE D'EL KELAA DES SRAGHNA." Revue Economie et Société 1, no. 2 (2022): 39–58. https://doi.org/10.5281/zenodo.6998146.

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Malgré l’abondance de la littérature sur le concept de la gouvernance et de la performance, on souligne une limite des travaux s’intéressant à la question d’évaluation. Cette limite est liée à la polysémie et la nature de ces deux concepts. Ce travail constitue une tentative pour l’évaluation de ces deux concepts en se basant sur les  projets   de l’INDH. L’étude des différents principes de la gouvernance ; nous a permis de voir si ces derniers ont-ils  ét

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