To see the other types of publications on this topic, follow the link: Valuation of immovable property.
Dissertations / Theses on the topic 'Valuation of immovable property'
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the top 50 dissertations / theses for your research on the topic 'Valuation of immovable property.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Browse dissertations / theses on a wide variety of disciplines and organise your bibliography correctly.
1
Panayiotou, Panayiotis Andrea. "Immovable property taxation and the development of an artificial neural network valuation system for residential properties for tax purposes in Cyprus." Thesis, University of South Wales, 1999. https://pure.southwales.ac.uk/en/studentthesis/immovable-property-taxation-and-the-development-of-an-artificial-neural-network-valuation-system-for-residential-properties-for-tax-purposes-in-cyprus(3ec3bd33-0820-4e21-97f0-a3ea0e303a9a).html.
Full textAbstract:
The last General Valuation in Cyprus, in 1980, took about twelve years to be completed by the Lands and Surveys Department. The comparison method was adopted and no computerised (mass appraisal) method or tool was used to assist the whole process. Although the issue of mass appraisal was raised by Sagric International, who had been invited to Cyprus as consultants, and recently by DataCentralen A/S with the development of a mass appraisal system based on regression analysis, there has been little literature and no research directly undertaken on the problems and the analysis of immovable property taxation in Cyprus and the development of an artificial neural networks valuation system for houses and apartments. The research project approached the issue of property taxation and mass appraisal through an investigation into Cyprus's needs for an up-dated tax base for equitabileness and for an assessment system capable of performing an effective revaluation at a certain date, with minimum acceptable mean error, minimum data and minimum cost. Investigation within Cyprus and world-wide indicated that this research project is a unique study in relation to Cyprus's property taxation and the development of a computer assisted mass appraisal system based on modular artificial neural networks. An empirical study was carried out, including prototyping and testing. The system results satisfy IAAO criteria for mass appraisal techniques, compare favourably with other studies and established a framework upon which future research into computer assisted mass appraisal for taxation purposes can be developed. In conclusion, the project has contributed significantly to the available literature on the immovable property taxation in Cyprus and the development of a computer assisted mass appraisal system for houses and apartments based on modular artificial neural network method. The proposed approach is novel not only in the context of Cyprus but also world-wide.
2
Fibich, Marek. "Vliv stavebních úprav na cenu polyfunkčního domu." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2014. http://www.nusl.cz/ntk/nusl-232881.
Full textAbstract:
Valuation of immovable property is made for different purposes. This paper will analyze the differences between these methods of valuation for the case of the valuation of multifunctional building before and after the proposed construction works.
3
Hájek, Petr. "Analýza vlivu zateplení na cenu bytových jednotek v netypovém domě v Brně." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2015. http://www.nusl.cz/ntk/nusl-233110.
Full textAbstract:
Assessing the impact of insulation on the price of immovable assets and return on such an investment. The work is based price of the thermal insulation on the specific model of the object and the subsequent conversion of prices on selected housing unit. Housing unit is also measured using current valuation rules, as well as by market valuation. Create Database insulated and non-insulated housing units and the difference between their prices is determined by the value of work compared with the cost model chosen insulation unit. Subsequently, the price is compared to the insulation housing units with insulation effect on the market price of the apartment. The paper assessed the state of energy consumption before and after the insulation work. The work is conceived as a breakdown of theoretical information, which are then practically applied to the object model. Calculations are therefore linked with the text part of the thesis.
4
Vidovičová, Ivana. "Metodika oceňování součástí a příslušenství pozemků s důrazem na rozdíl mezi venkovní úpravou a inženýrskou stavbou." Doctoral thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2015. http://www.nusl.cz/ntk/nusl-234314.
Full textAbstract:
The dissertation deals with problems in the valuation of parts and accessories of land with an emphasis on the difference between landscaping and engineering structure. Despite the existence of defined components and accessories immovable in the Civil Code in practice often appear doubts about whether in a particular case is still part of the real property, or whether it is already a matter of self. The work addresses this issue in detail only for roads, drainages and retaining walls. There were studied various laws and the earlier Court decisions. The Court judicature often solves problems of ownership determination. Can be seen as an example: Determining ownership of the rock, that is formed by hardening the land surface rocks and planting permanent crops. Whether the owner of the land owner or the person who built it. Likewise, there are disputes to determine ownership of utility connections, ownership structures, which are kept below the surface of the land. Based on the new Civil Code no. 89/2012 Coll. there has been extensive changes in the field of things and their allocation. There is a new concept existing, instead of the current concept of property. There is existing a new concept called Real property. A very important change is that the engineering structures are parts of the land, but based on the § 509 utilities, especially water, sewer or power lines or other, are not parts of the land. It is believed that parts of the utilities are also buildings and technical equipment that is connected to them operationally. Also important is the § 3055 para. (1): Engineering structure which is connected to the ground with a solid foundation, which is under the existing legislation part of the land on which it is established, and the effective date of this Act, owned by a person different from the owner of the land, and the bottom the entry into force of this Act does not become part of the land and immovable property. The same applies to the building, which is co-owned, if one of the joint owners and the owner of the land or if they are just some of venturers building co-owners of the land. The author presents the general specifics valuation external works and civil engineering in selected cases and the valuation of construction law. Work includes a chronological overview of valuation rules.
5
Ban, Willem Gerbrand van den. "De rechterlijke toetsing van WOZ-waarden : een studie naar de werking van de Wet WOZ en de rechtsbescherming door de gerechtshoven bij WOZ-beschikkingen = Judicial review of property values established under the wet WOZ : a study into the functioning of the Dutch valuation of immovable property act (wet WOZ) and judicial review of WOZ decisions /." Deventer : Kluwer, 2009. http://opac.nebis.ch/cgi-bin/showAbstract.pl?u20=9789013060454.
Full text
6
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.
Full textAbstract:
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.
7
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.
Full textAbstract:
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.
8
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.
Full textAbstract:
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.
9
Mavasa, Tamari Tlangelani. "The mangement of government immovable assets." Thesis, Nelson Mandela Metropolitan University, 2007. http://hdl.handle.net/10948/561.
Full textAbstract:
Immovable asset management is the key element in enabling better service delivery by the national government. An improvement in the management of government’s immovable assets is required in South Africa to ensure that assets are optimally utilised for service delivery. The entire research attests to the importance of excellent management of government immovable assets throughout its life cycle within a framework of cost effectiveness, efficiency and reduced risk. The study discusses three technical challenges which comprise the incompleteness of the asset register, immovable asset life cycle management, a lack of implementation of the immovable asset management plan, the asset performance measures and standards for the immovable assets. The National Department of Public Works was targeted as a potential candidate to participate in this research. Primary data was collected through questionnaires and interviews to reveal the strengths and weaknesses and to develop the current theories and models. Secondary data was collected from books, journals, internet and conference papers. The asset management branch in the department was formed recently. The results of the research indicated that the asset management frameworks and the immovable asset management plans are not implemented as designed and there is no integration between the asset’s life cycle processes. The corrosion of information in the asset register was because of a lack of asset-computerized systems, competent personnel and adequate skills. In conclusion, immovable assets should be managed through integrated life cycle processes, policies and procedural documents should be developed and planning is important to the management of immovable assets. The asset register should work as a basic system for the management of immovable assets.
10
Yang, Zan. "Five essays in property valuation." Doctoral thesis, Stockholm : Dept. of Real Estate and Construction Management, Royal Institute of Technology [Avd. bygg- och fastighetsekonomi, Tekniska högsk.], 2000. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-3026.
Full text
11
Baines, Daniel. "The tax benefits available to investors in immovable property in South Africa." Thesis, Rhodes University, 2016. http://hdl.handle.net/10962/4026.
Full textAbstract:
The object of this thesis is to provide guidelines relating to the tax benefits that are available to investors in immovable property in South Africa. This was done by analysing the various sections of the Income Tax Act, as well as case law and South African Revenue Service guidelines that interpret these sections, which provide for expenditure which may be deducted by taxpayers from their income when conducting the trade of letting immovable property in order to reduce their overall tax liability. The thesis also includes a chapter dealing with the four different types of vehicles that taxpayers may use when investing in property. It was found that there are significant tax benefits available to investors in immovable property through the general deductions provided in terms of section 11(a) of the Act, as well as the specific deductions that the legislature has promulgated for investors in immovable property. It was also found that each of the four vehicles has its own advantages and that a taxpayer’s personal circumstances will dictate which of the vehicles will best suit his or her needs.
12
Rowley, Steven. "A National Valuation Evidence Database : the future of valuation data provision and collection." Thesis, Northumbria University, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.245441.
Full text
13
Netzell, Olof. "Essays on lease and property valuation." Doctoral thesis, KTH, Bygg- och fastighetsekonomi, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-26801.
Full textAbstract:
The first two papers in this dissertation discuss a fairly recently developed research field, Space Syntax, and how the findings in this field may be used to understand spatial economic patterns such as geographic distribution of market rents. Both papers use standard econometric methods to investigate the relationship between rents and the so called integration value developed within Space Syntax. The integration value may be understood as a measure of the accessibility of a certain location in a street network. The measure is constructed using tools from graph theory and uses the shape of the street network as its only input. The papers estimate hedonic models of office and retail leases from central Stockholm to test whether the integration value can help explain rents. A statistically significant effect of integration value on both office and retail rent is found. It appears as if Space Syntax adds important information to the understanding of intraurban rent patterns. Illiquidity is a main feature of most property markets and market participants are therefore directed to property appraisals to obtain information about market values. The reliability of property appraisals is therefore an important research topic. The third paper studies the “rationality” of valuations by testing if capitalisation (cap) rates from individual discounted cash-flow (DCF) valuations are consistent with economic theory. Standard econometrics is used to study the variation in cap rates. For the most part the results support the hypothesis that appraisers are “rational” in the above mentioned sense. Illiquidity of direct property also poses a problem when constructing property price indices. Lack of price observations and heterogeneity among the few observations available is likely to introduce noise in price indices based on transactions. Valuations are therefore often used instead to construct indices. These indices however suffer from a bias due to so called “appraisal smoothing”. In the fourth paper it is shown that, given certain assumptions, one may filter out noise in a transaction-based price index by regressing it on a valuation-based index (contemporaneous and lagged one period). The procedure may in some circumstances improve pure valuation- or transaction-based indices.QC 20101201
14
Nordlund, Bo. "Essays in property valuation and accounting." Licentiate thesis, Stockholm, 2004. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-339.
Full text
15
Cote, Katherine Nicole Arnold. "Regional real property valuation forecast accuracy." To access this resource online via ProQuest Dissertations and Theses @ UTEP, 2008. http://0-proquest.umi.com.lib.utep.edu/login?COPT=REJTPTU0YmImSU5UPTAmVkVSPTI=&clientId=2515.
Full text
16
McParland, Clare. "European investment valuation practices and implications for the harmonisation of valuation standards." Thesis, University of Ulster, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.342318.
Full text
17
Juul, Leanne. "Timing of immovable property transactions to determine the incidence of tax in South Africa." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/23786.
Full textAbstract:
The main Acts applicable to the disposal of immovable property are the Alienation of Land Act 68 of 1981, the Deeds Registries Act 47 of 1937(DRA), the Sectional Titles Act 95 of 1986, the Subdivision of Agricultural Land Act 70 of 1970, the Transfer Duty Act 40 of 1949(TDA), the Value Added Tax Act 89 of 1991(VAT Act) and the Income Tax Act 58 of 1962(ITA). Apart from legislation there is also South African common law which is based on Roman-Dutch and English Law principles which also play an important role when dealing in immovable property. This dissertation focuses its review on the timing of immovable property transactions to determine the incidence of tax in South Africa and concentrates on the differences in the timing of ownership according to the ITA, VAT Act, TDA and DRA as well as common law principles. International accounting standards have been reviewed and a comparison drawn between the accounting treatment of a disposal and the tax treatment as well as a comparison drawn up between South Africa and Australia with regards to how for tax purposes the disposal of immovable property is treated. Statutory authority is necessary before taxes can be imposed and only the statute must be used in order to determine the liability for tax. Accounting or related principles are not taken into account when the tax liability is determined except in instances where the ITA specifically provides for it. The aim of this dissertation is to answer the question of whether there is a disconnect between the timing of the transfer of immovable property and the timing of the attendant taxation for the seller through analysing specifically the various Acts and laws which impact the transfer of immovable property.
18
Miškinytė, Inga. "Nekilnojamojo turto apmokestinimo ypatumai Lietuvoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2007. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20070111_110213-25159.
Full textAbstract:
Darbe nagrinėjama nekilnojamojo turto samprata, aptariami mokesčių sistemos vertinimo kriterijai ir mokesčių teisinės bazės sutvarkymo principai. Taip pat analizuojamos Lietuvos Respublikos ir kitų Europos valstybių teisės aktų nuostatos, susijusios su nekilnojamojo turto apmokestinimu bei įvertinama nekilnojamojo turto mokesčio reikšmė savivaldybių biudžetui. Atsižvelgiant į tai, numatomi galimi teisinio reglamentavimo pokyčiai Lietuvos nekilnojamojo turto apmokestinimo srityje.In thesis, the concept of immovable property is examined. Further, assessment criterions and structuring legal framework of tax base are discussed, and analysis of provisions of Lithuanian and other European countries legal acts, regulating taxes on immovable property, is presented. Also the importance of tax on immovable property for municipal budget revenues is evaluated, and possible changes in the legal framework of Lithuanian laws regulating tax on immovable property are predicted. After the analysis of provisions of Lithuanian and other European countries legal acts, regulating taxation of immovable property, was completed, and topics related to taxes on immovable property in ad hoc literature were explored, it was found, that recent system of taxation of immovable property in Lithuania does not fully correspond with tendencies dominating in international practices: though Law on immovable property, which came into force since 1st of January 2006, extended the tax base, and though methods for determining taxable values of immovable property are the same which are used in international practices of immovable property taxation, still not all problems, relating to taxation on immovable property (as well as land) are solved. Considering this, it is stated that in the future it will be necessary to integrate in one legal act all provisions, regulating taxes both on immovable property and land. Further, assumption, that tax on immovable property, located in the Republic of... [to full text]
19
Hayles, Kelly, and kellyhayles@iinet net au. "A Property Valuation Model for Rural Victoria." RMIT University. Mathematical and Geospatial Sciences, 2006. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20070221.150256.
Full textAbstract:
Licensed valuers in the State of Victoria, Australia currently appraise rural land using manual techniques. Manual techniques typically involve site visits to the property, liaison with property owners through interview, and require a valuer experienced in agricultural properties to determine a value. The use of manual techniques typically takes longer to determine a property value than for valuations performed using automated techniques, providing appropriate data are available. Manual methods of valuation can be subjective and lead to bias in valuation estimates, especially where valuers have varying levels of experience within a specific regional area. Automation may lend itself to more accurate valuation estimates by providing greater consistency between valuations. Automated techniques presently in use for valuation include artificial neural networks, expert systems, case based reasoning and multiple regression analysis. The latter technique appears mo st widely used for valuation. The research aimed to develop a conceptual rural property valuation model, and to develop and evaluate quantitative models for rural property valuation based on the variables identified in the conceptual model. The conceptual model was developed by examining peer research, Valuation Best Practice Standards, a standard in use throughout Victoria for rating valuations, and rural property valuation texts. Using data that are only available digitally and publicly, the research assessed this conceptualisation using properties from four LGAs in the Wellington and Wimmera Catchment Management Authority (CMAs) areas in Victoria. Cluster analysis was undertaken to assess if the use of sub-markets, that are determined statistically, can lead to models that are more accurate than sub-markets that have been determined using geographically defined areas. The research is divided into two phases; the 'available data phase' and the 'restricted data phase'. The 'available data phase' used publicly available digital data to build quantitative models to estimate the value of rural properties. The 'restricted data phase' used data that became available near the completion of the research. The research examined the effect of using statistically derived sub-markets as opposed to geographically derived ones for property valuation. Cluster analysis was used during both phases of model development and showed that one of the clusters developed in the available data phase was superior in its model prediction compared to the models produced using geographically derived regions. A number of limitations with the digital property data available for Victoria were found. Although GIS analysis can enable more property characteristics to be derived and measured from existing data, it is reliant on having access to suitable digital data. The research also identified limitations with the metadata elements in use in Victoria (ANZMETA DTD version 1). It is hypothesised that to further refine the models and achieve greater levels of price estimation, additional properties would need to be sourced and added to the current property database. It is suggested that additional research needs to address issues associated with sub-market identification. If results of additional modelling indicated significantly different levels of price estimation, then these models could be used with manual techniques to evaluate manually derived valuation estimates.
20
Amidu, Abdul-Rasheed. "Expertise development in commercial property valuation practice." Thesis, Birmingham City University, 2016. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.719996.
Full textAbstract:
Ever since the issue of inaccuracy and variance in commercial property valuation was first documented in the mid-80s by Brown (1985) and Hager and Lord (1985), many researchers have investigated the complex factors involved in effective problem solving in the valuation domain, focusing on the valuer and the valuation process. Several behavioural issues, including heuristics, have been noted to affect valuation outcomes. There is a growing literature on understanding the concept of expertise, especially using the field of cognitive psychology, and the present research explores valuer’s cognitions in a commercial valuation context. The study aimed to determine how the role of valuers’ cognitions and cognitive structures are crucial in furthering our understanding of effective valuation problem solving, as well as improving valuer training efforts. The research was undertaken from a ‘Critical Realist’ perspective, and used a knowledge elicitation method called ‘Cognitive Task Analysis’. Data were collected through a ‘Verbal Protocol Analysis’ (VPA) of a simulated commercial valuation exercise based on a real building, using semi-structured interviews. Six subjects (comprising two expert valuers, two intermediate valuers and two novice valuers) participated in the simulated valuation and in the follow-up interviews. Two further experts were interviewed to validate the findings.
21
Wang, Pengfei. "How to effectively integrate sustainability into property valuation?" Thesis, KTH, Bygg- och fastighetsekonomi, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-48601.
Full textAbstract:
The thesis begins with a discussion of the concept of sustainability, green buildings and the traditional valuation approach. Then valuable information are extracted from the reports of IMMOVALUE project, which is aiming to improve the market impact of energy certification by introducing energy efficiency and life cycle cost into property valuation practice. A survey collecting Swedish valuers‟ opinion towards the sustainability issue is implemented and some results from early surveys are also employed for exploring this research area.Energy efficiency/Energy Performance Certificate (EPC) is a breakpoint for the integration of green issues into property valuation practice. This is the most feasible way to quantify the effects of green features into property. Some modified methodologies based on the three traditional valuation approaches are proposed and the income related approach is the most suitable one here. For a good market acceptance of green buildings, the valuation of green issues must be taken.At the very early stage of the process of integrating green features into property valuation, this thesis explores the result from IMMOVALUE project and other researches. A close review of the process has been made and this may give valuers guidance of how to take green features into account not only in a qualitative, but also in a quantitative way.
22
Christopoulou, K. "A geographic knowledge discovery approach to property valuation." Thesis, University College London (University of London), 2009. http://discovery.ucl.ac.uk/14871/.
Full textAbstract:
This thesis involves an investigation of how knowledge discovery can be applied in the area Geographic Information Science. In particular, its application in the area of property valuation in order to reveal how different spatial entities and their interactions affect the price of the properties is explored. This approach is entirely data driven and does not require previous knowledge of the area applied. To demonstrate this process, a prototype system has been designed and implemented. It employs association rule mining and associative classification algorithms to uncover any existing inter-relationships and perform the valuation. Various algorithms that perform the above tasks have been proposed in the literature. The algorithm developed in this work is based on the Apriori algorithm. It has been however, extended with an implementation of a ‘Best Rule’ classification scheme based on the Classification Based on Associations (CBA) algorithm. For the modelling of geographic relationships a graph-theoretic approach has been employed. Graphs have been widely used as modelling tools within the geography domain, primarily for the investigation of network-type systems. In the current context, the graph reflects topological and metric relationships between the spatial entities depicting general spatial arrangements. An efficient graph search algorithm has been developed, based on the Djikstra shortest path algorithm that enables the investigation of relationships between spatial entities beyond first degree connectivity. A case study with data from three central London boroughs has been performed to validate the methodology and algorithms, and demonstrate its effectiveness for computer aided property valuation. In addition, through the case study, the influence of location in the value of properties in those boroughs has been examined. The results are encouraging as they demonstrate the effectiveness of the proposed methodology and algorithms, provided that the data is appropriately pre processed and is of high quality.
23
Wyatt, Peter. "Property valuation using a geographical information system (GIS) : investigation of the potential impact that a GIS-property information system will have on property valuation with particular reference ..... spatial element of property value." Thesis, University of Brighton, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.260947.
Full text
24
Barker, John Holly. "The valuation of income-producing property in international law." Thesis, University of Cambridge, 1998. https://www.repository.cam.ac.uk/handle/1810/251665.
Full textAbstract:
The thesis addresses the unresolved controversy over the extent of protection which international law offers in respect of foreign-owned income-producing property affected by State measures in the nature of a 'taking'. The study seeks to contribute to a balancing and reconciling of the interests of investor and host State by focusing on the technical rules and principles which govern the assessment of claims. An analysis of those technical principles point to weaknesses in the doctrines which have an unsettling effect on the subject and fuelled the debate. By way of introduction, Part I canvasses traditional doctrines concerning the duty to pay compensation and its underlying rationale, as well as partial compensation and the influence of the doctrine of the permanent sovereignty over natural resources. A chapter has also been devoted to a discussion of valuation methods and the concept of value because of their central importance throughout the work. The next three Parts, consisting of five chapters, form the core of the study, examining the role which income plays in the valuation of property taken and the relationship between (a) compensation for capital when valued by reference to income, (b) compensation for lost profits, and (c) interest. In each of the Parts, leading international arbitral spanning a period from the 19th Century to the present, including the work of the Iran-US Claims Tribunal and the UN Compensation Commission, have been examined to follow the development of the doctrine concerning compensation for lost profits and the use of income in assessing capital loss. The use of the discounted cash flow method, which has come to dominate the subject of compensation in recent years, is described and analyzed in Part II. Observations made in Part II about the relationship between capital and income and the risk of double compensation are supported by findings in Part III in the analysis of cases in question of when interest would overlap with an award of compensation for lost profits and the date when interest begins to run.
25
Govender, Preshnee. "Does a mineral right constitute 'immovable property' for purposes of the Income Tax Act and double tax treaties?" Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/9170.
Full textAbstract:
Includes bibliographical references.This research paper analyses the income tax impact for international (non-resident) companies that dispose of their shares in mining or oil and gas companies situated in South Africa. Typically, a disposal of shares by a non-resident in a property-rich company in South Africa would attract CGT. In the case of the minerals sector, it is automatically assumed that a mining or oil and gas company is a so-called “land-rich” or “property-rich” company due to the nature of its operations. This paper seeks to test that assumption, ie do shares in a mining or oil gas company whose only asset is a mining or prospecting right or exploration or production right respectively qualify as an ‘interest in immovable property’ as that term is defined in the ITA for CGT purposes? To make this determination, the term ‘immovable property’ as it is used for common –law purposes and the potential misalignment of this definition when compared to the term as it is used in the ITA must be analysed.
26
Nordlund, Bo. "Valuation and Performance Reporting in Property Companies Accouding to IFRS." Doctoral thesis, KTH, Bygg- och fastighetsekonomi, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-9243.
Full textAbstract:
Applying a historical cost accounting (HCA) concept in property companies led on many occasions to a situation where everyone knew that the figures in balance sheets and income statements were wrong from a market perspective, but the analysts knew how the figures had arisen. Applying a fair value accounting (FVA) concept has led to a situation, on many occasions, where almost everyone believes that the figures in balance sheets and income statements accurately and fairly reflect reality, whereas few have sufficient knowledge how these figures have arisen.Appraisal of property is a complex issue. One of the most important conclusions from the research reported in this thesis is that disclosure regarding applied methods, significant assumptions in property valuations and statements about the connections between appraised values and market evidence needs refinement in financial reports, according to International Financial Reporting Standards (IFRS). As the uncertainty in property valuations cannot be removed, it has to be managed. Providing explicit disclosure about valuations is one important way to manage this issue by reducing the gap of information asymmetry between those who perform valuations and those who are users of financial statements.Other findings reported are connected to issues of consistent application of IFRS other than disclosures about valuations. Such an issue is the border between maintenance expenses and capitalised costs regarding component replacements. On many occasions companies seem to interpret IFRS accounting rules differently in this respect. This could lead to distorted reporting of net operating income (NOI) levels.Another conclusion reported is that NOI for financial reporting purposes are not equivalent to NOI used for real-estate appraisal purposes. In this thesis it has been shown that differences may turn up regarding rental income and maintenance costs in this respect.Fair value adjustments in income statements are another issue handled in this thesis. Empirical studies showed that a majority of the property companies studied reported such adjustments above financial items in the income statement, which seems to be in line with the intentions of the IFRS rules.QC 20100831
27
O'Roarty, Brenna Ann. "A critical assessment of the rental valuation of retail property." Thesis, University of Ulster, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.243624.
Full text
28
Teang, Kanha, and Yiran Lu. "Property Valuation by Machine Learning and Hedonic Pricing Models : A Case study on Swedish Residential Property." Thesis, KTH, Fastigheter och byggande, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-298307.
Full textAbstract:
Property valuation is a critical concept for a variety of applications in the real estate market such as transactions, taxes, investments, and mortgages. However, there is little consistency in which method is the best for estimating the property value. This paper aims at investigating and comparing the differences in the Stockholm residential property valuation results among parametric hedonic pricing models (HPM) including linear and log-linear regression models, and Random Forest (RF) as the machine learning algorithm. The data consists of 114,293 arm-length transactions of the tenant-owned apartment between January 2005 to December 2014. The same variables are applied on both the HPM regression models and RF. There are two adopted techniques for data splitting into training and testing datasets, randomly splits and splitting based on the transaction years. These datasets will be used to train and test all the models. The performance evaluation and measurement of each model will base on four performance indicators: R-squared, MSE, RMSE, and MAPE. The results from both data splitting circumstances have shown that the accuracy of random forest is the highest among the regression models. The discussions point out the causes of the models’ performance changes once applied on different datasets obtained from different data splitting techniques. Limitations are also pointed out at the end of the study for future improvements.Fastighetsvärdering är ett kritiskt koncept för en mängd olika applikationer på fastighetsmarknaden som transaktioner, skatter, investeringar och inteckningar. Det finns dock liten konsekvens i vilken metod som är bäst för att uppskatta fastighetsvärdet. Denna uppsats syftar till att undersöka och jämföra skillnaderna i Stockholms fastighetsvärderingsresultat bland parametriska hedoniska prissättningsmodeller (HPM) inklusive linjära och log-linjära regressionsmodeller, och Random Forest (RF) som maskininlärningsalgoritm. Uppgifterna består av 114,293 armlängds-transaktioner för hyresgästen från januari 2005 till december 2014. Samma variabler tillämpas på både HPM-regressionsmodellerna och RF. Det finns två antagna tekniker för uppdelning av data i utbildning och testning av datamängder: slumpmässig uppdelning och uppdelning baserat på transaktionsåren. Dessa datamängder kommer att användas för att träna och testa alla modeller. Prestationsutvärderingen och mätningen av varje modell baseras på fyra resultatindikatorer: R-kvadrat, MSE, RMSE och MAPE. Resultaten från båda uppdelningsförhållandena har visat att noggrannheten hos slumpmässig skog är den högsta bland regressionsmodellerna. Diskussionerna pekar på orsakerna till modellernas prestandaförändringar när de tillämpats på olika datamängder erhållna från olika datasplittringstekniker. Begränsningar påpekas också i slutet av studien för framtida förbättringar.
29
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.
Full text
30
Fibbens, M. J. W. "The application of personal computers to direct comparison valuation : a residential mass appraisal investigation /." View thesis View thesis, 1993. http://library.uws.edu.au/adt-NUWS/public/adt-NUWS20030610.165133/index.html.
Full text
31
Wong, Chiu-keung. "An Exploratory study of behavioral characteristics in Hong Kong property valuation practice." Click to view the E-thesis via HKU Scholars Hub, 2006. http://lookup.lib.hku.hk/lookup/bib/B37943509.
Full text
32
Kutsch, Nina. "The valuation of interests in UK unlisted closed-ended property funds." Thesis, University of Reading, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.511734.
Full text
33
Paterson, Robert W. "Nonmarket Valuation and Land Use: Two Essays." Fogler Library, University of Maine, 2001. http://www.library.umaine.edu/theses/pdf/PatersonRW2001.pdf.
Full text
34
Chan, Hok Kee Nelson. "Contaminated land valuation and the problem of stigma." Phd thesis, Australia : Macquarie University, 2001. http://hdl.handle.net/1959.14/48464.
Full textAbstract:
Thesis (PhD)--Macquarie University, Graduate School of the Environment, 2001.Bibliography: p. 10-1 to 10-23.
An overview of contaminated land issues -- Land contamination law -- The impact of environmental planning on contaminated land value -- Identification and management of contaminated land -- Contaminated land valuation method - an overview -- Current stigma assessment methods -- Suggested method for stigma assessment -- General conclusion.
This dissertation is about the valuation of contaminated land and the problem of stigma. The value of contaminated land is to a large extent affected by statutory regulations. Stigma, if it exists, is another factor that has significant impact on contaminated land value. This thesis looks at the relevant laws governing contaminated land in Australia. It also introduces an alternative method to assess the stigma factor. -- Contaminated land is a major environmental problem. Apart from causing actual or potential threats to human health and the environment, contaminated land also leads to legal liabilities and financial losses to the landowner. Regarding financial losses, they may be costs to meet legal requirements in relation to clean up and long term monitoring expenses. In addition, they may be losses due to a drop in market value and/or rental of the property, longer vacancy periods, high remediation and monitoring costs. In the extreme case, the property may lose marketability completely. -- Regarding valuation methods, most valuers use traditional valuation methods with arbitrary adjustments. The most straightforward method is the impaired value (affected value) approach. It requires the valuer to assess the property on a clean land basis. From the unimpaired (clean) value, other financial losses due to contamination, remediation costs and stigma value loss are deducted to get the impaired value. The most difficult part is to quantify stigma impact. The existing stigma assessment methods are not satisfactory. Alternative and non-traditional methods are available. However they are academic and are not suitable for day-to-day operation of a valuer. This thesis suggests a multi-criteria decision-making model to assess stigma impact. The target stigma factor is obtained by processing the relevant criteria with the Analytic Hierarchy Process (AHP) method. The best alternative from the model is the reasonable stigma factor for the property.
Mode of access: World Wide Web.
various pagings ill. (some col.)
35
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.
Full text
36
Stegfeldt, Gustav. "Property valuation when comparable sales are made in form of corporate transactions." Thesis, KTH, Fastigheter och byggande, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-146886.
Full textAbstract:
The legislative amendment that came into effect in 2003 meant tax free sales of business-related shares. The amendment allows for packaging of real estate in companies where the company's shares are sold tax free. Sale of limited companies is not public information, which posed a problem for property valuers because they no longer have the same access to location-priced data. This study aims to investigate if the property valuation has changed with respect to that information regarding a company transfer of real estate is not public. Ten interviews were conducted to obtain the basis for the study. The interviewees were selected to represent a broad perspective from different parts of the real estate market. It is established that all major property transactions is conducted as corporate transactions resulting in a difficulty for property valuers. Property valuation has become more extensive as the comparable sale is done as corporate transactions. Property valuers spend more time with the information collection and the analysis of comparative sales. Cash flow method and location price method is determined as the most common valuation methods. Cash flow method can sometimes considered a reconstruction after the event and cash flow method can also be seen as a location price method. Property valuers need full information about a transaction to be able to use it as comparison. This leads to the valuers consider themselves to have more knowledge than they can report. Interview responses indicate that transparency has declined due to the fact that the information retrieval has become more difficult.Den lagändring som trädde i kraft 2003 innebar skattefri försäljning av näringsbetingade andelar. Lagändringen möjliggör paketering av fastigheter i bolag där aktierna i bolaget avyttras skattefritt. Avyttring av aktiebolag är inte offentlig information, vilket har medfört problem för fastighetsvärderare eftersom de inte längre har samma tillgång till ortsprismaterial. Denna studie syftar till att undersöka om fastighetsvärdering har förändrats med hänsyn till att information om bolagsöverlåtelse av fastigheter inte är offentligt. Tio intervjuer genomfördes för att erhålla underlaget för studien. Intervjupersonerna valdes ut för att utgöra ett brett perspektiv från olika delar av fastighetsmarknaden. Det kan konstateras att alla större fastighetsaffärer sker som bolagsförvärv vilket medför en svårighet för fastighetsvärderarna. Fastighetsvärdering har blivit mer omfattande i och med att jämförelseobjekten sker som bolagsöverlåtelse. Värderarna lägger ner mer tid på informationsinsamlingen och analysen av jämförelseobjekten. Kassaflödesmetoden och ortsprismetoden fastställs som de vanligaste värderingsmetoderna. Kassaflödesmetoden kan ibland anses vara en efterhandskonstruktion och kassaflödesmetoden kan även ses som en ortsprismetod. Värderarna behöver fullständig information om en affär för att kunna använda den som jämförelseobjekt. Detta leder till att värderarna anser sig ha större kunskap än de kan redovisa. Intervjusvaren tyder på att transparensen har minskat i och med att informationsinhämtningen försvårats.
37
Adair, Alastair S. "The determination of significant variables in the valuation of residential properties." Thesis, University of Reading, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.306216.
Full text
38
Dahmash, Firas Naim. "An examination of the value relevance and bias in the accounting treatment of intangible assets in Australia and the US over the period 1994-2003 using the Feltham and Ohlson (1995) framework." University of Western Australia. Financial Studies Discipline Group, 2007. http://theses.library.uwa.edu.au/adt-WU2007.0145.
Full textAbstract:
[Truncated abstract] The primary aim of this study was to examine, and compare, the value relevance and any bias associated with the reporting of intangible assets in Australia and the US over the ten-year period 1994 to 2003. The study adopts a disaggregated form of the Feltham and Ohlson (1995) valuation model and associated linear information models (LIMs) to allow goodwill and identifiable intangible assets to be separately examined using unbalanced panel regression analysis. The results for the Australian sample suggest that the adaptation of the Feltham and Ohlson (1995) valuation model used in this study is particularly useful in examining Australian equity securities. For example, the pooled sample analysis results in an adjusted R2 of 71%, which is consistent with similar US studies by Ahmed, Morton and Schaefer (2000) and Amir, Kirscenheiter and Willard (1997). Further, the results from the disaggregated Feltham and Ohlson (1995) valuation models suggest that the information presented with respect to intangible assets (both goodwill and identifiable intangible assets) under Australian GAAP is value relevant. However, the results from the valuation models also suggest that (for the average Australian company) the market believes goodwill is reported conservatively and identifiable intangible assets aggressively. ... As noted earlier, the increasing importance of intangible assets in the `new-economy’ suggests that (wherever possible having regard to the measurement difficulties) all intangible assets should be recognised in financial statements to maximise the value relevance of those statements. It should be noted, however, that there was some evidence to suggest that certain Australian companies (that is, those not consistently reporting positive abnormal operating earnings) might be reporting goodwill and/or identifiable intangible assets aggressively and this is an area that standard setters might need to carefully consider in future. I trust that the findings presented in this study will prove helpful to both researchers and those involved with formulating international accounting standards in this particularly difficult area of intangible assets. I also hope the results will help to allay any fears regulators (and others) might have that providing managers with accounting discretion will (necessarily) lead to biased reporting practices; based on the findings of this study for the majority of Australian and US companies, any such fears appear unwarranted.
39
Preteni, Bashkim [Verfasser]. "Contractual Transfer of Ownership in Immovable Property : A Kosovo Law Perspective on Contract and Property Law Rules and their Legal Interaction with other Fields of Civil Law / Bashkim Preteni." Frankfurt a.M. : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, 2020. http://d-nb.info/1217974229/34.
Full text
40
Scott, Ian Park. "A knowledge-based approach to the computer-assisted mortgage valuation of residential property." Thesis, University of South Wales, 1998. https://pure.southwales.ac.uk/en/studentthesis/a-knowledgebased-approach-to-the-computerassisted-mortgage-valuation-of-residential-property(85b5791b-47d5-4a6d-83e0-7c8c94b2978f).html.
Full textAbstract:
Previous research into computer-assisted methods of residential property valuation has concentrated upon statistical techniques i.e., multiple regression analysis. Inquiries made of all leading academic and professional institutions in the United Kingdom, the United States of America, Australia and New Zealand involved in property valuation, indicate that this project is unique in current residential valuation research. The. approach is based upon a study of the working practises of a professional mortgage valuer, his "expertise" and techniques utilised in the completion of mortgage valuations. A model of the valuation procedure has been developed and exposed to the critical evaluation of other valuers. This model has been implemented as a demonstration "expert system". A critical evaluation of the suitability of the different software, knowledge elicitation and knowledge representation techniques for valuation work has been carried out and an assessment of the nature and use of uncertainty within the domain of mortgage valuation made. The current methodology effectively demonstrates the knowledge-based concept of a separation of comparable property data, and the procedures used to manipulate that data, i.e. the valuer's use of comparable s. This enables the demonstration system to operate with few and "imperfect" comparables. Additionally the methodology is not time-related, the demonstration system selects comparable information from the same time period as the required valuation. These features are clearly an advance over the regression studies noted above which require complete data in large quantities over a restricted time period. Currently the integration of knowledge-based and conventional data processing software is in its infancy and this is reflected in the limited nature of the demonstration system. In conclusion the project has developed a wholly original approach to the problem of computer-assisted residential property valuation, contributing significantly to the available literature in the comparative method of valuation, computer-assisted valuation techniques, and the identification of uncertainty within a domain of expertise.
41
Ngwenze, Lizo Archibald. "Investigating the role of human resources in the implementation of the government immovable asset management act and its policy framework." Thesis, Nelson Mandela Metropolitan University, 2013. http://hdl.handle.net/10948/d1020653.
Full textAbstract:
There is a strong belief amongst human resource specialists, professionals and academics that strategic human-resource management is critical to the success of the business and wellbeing of employees, and the organisation in which they work. There are two sides to human resources, as a strategic partner: Firstly, how it looks and portrays itself; and secondly, how the organisation views the importance of its human capital. Ulrich, Younger, Brockbank and Ulrich (2012) and the RBL Group (2012) identified six human-resource competencies for human resource (HR) practitioners. These not only identify the role they play in an organisation; but they also assist an organisation in achieving its objectives. These competencies, which apply to all HR practitioners, are: strategic positioner, change champion, credible activist, capability builder, technology proponent, innovator, and integrator. The implementation of the Government Immovable Asset Management Act No.19 of 2007 (GIAMA), and its policy implementation, are critical to infrastructural developments, economic development, and skills development, redressing any imbalances from the past and current history, and also developing a public service that assists the country in being internationally competitive. An HR practitioner with a worldview is critical in facilitating one of the most important transformative pieces of legislation. The research problem in this study is to investigate the role of human resources in the implementation of GIAMA and its policy framework in the Eastern Cape Province’s Port Elizabeth Regional Office by the National Department of Public Works. To achieve this objective, a quantitative study was undertaken on the role of human resources as a “strategic partner”. It involved an extensive literature review to assess the role of strategic human resources. An empirical study was later conducted to investigate the role of human resources in the Port Elizabeth Regional Office (from the National Department of Public Works); and how well this office succeeds in playing its assigned role. The conducted survey was compared with the literature review, to determine whether the Port Elizabeth Regional Office’s human resources are in line with the objectives of being a “strategic partner”. The overall findings revealed that the role of human resources is not that of a “strategic partner”. It also revealed that of the six competencies identified by Ulrich et al. (2012) and the RBL Group (2012), none of them could really be viewed as strategic. Notwithstanding the progressive pieces of legislation, it was appalling to receive the outcome, which indicated organisational failure for the past six years (see Figure 1.1). The conclusion of the study indicated that the Port Elizabeth Regional Office (from National Department of Public Works) must implement legislative recommendations as a starting point, and grow from there. The legislation and regulations are very supportive, and encourage innovative thinking – to achieve government goals – and to be on a par with the private sector.
42
Treg, Christopher. "A Multilevel Property Hedonic Approach to Valuing Parks and Open Space." ScholarWorks @ UVM, 2010. http://scholarworks.uvm.edu/graddis/230.
Full textAbstract:
Many of the benefits that are generated by the natural environment are external to normal market transactions and are consequently undervalued and under-provisioned even though they substantially contribute to human welfare. One approach to valuing certain environmental goods and services is through a regression technique known as the property hedonic model. This model considers a property as a bundle of attributes where the total price of the property is decomposed into marginal, implicit prices for property-specific attributes, the context or neighborhood in which a property resides and access to environmental amenities. The goal of this dissertation research is to estimate the value of proximity to the environmental amenities of parks and open spaces using a property hedonic model for the City of Baltimore and suburban areas of Baltimore County. While the property hedonic model has been commonly used to value environmental benefits, few of these studies have distinguished the spatial scales of neighborhood characteristics from the property-specific characteristics within a regression model. In this research, a multilevel modeling approach to the typical property hedonic model was used to model the effects of attributes at different spatial scales. This approach also allowed the effect of environmental attributes to vary across geographic space and interact with attributes across spatial scales. Such methods provide a more realistic accounting of the dynamic spatial variation of the value of environmental goods and services. For parks in the City of Baltimore, the results of valuing proximity to parks showed a spatial dynamic not often captured in property hedonics. The overall fixed effect for distance to park was negative but insignificant. When allowed to vary by block group, the random effect for this variable indicated that only two-thirds of the 401 neighborhoods positively valued increased proximity to parks. No interactions were found to be significant for the entire study. However, for the population of block groups whose properties did positively value proximity to parks, the results of interactions with neighborhood and park characteristics showed that smaller and more open parks were valued higher than larger and more wooded parks. A high population density also increased the value for a property in close proximity to a park. Finally, properties with smaller yards placed a higher value on proximity to parks than those properties with larger yards, indicating a substitution effect. For open space in Baltimore County, the results indicated that while higher proportions of privately-owned open space surrounding a property increased the value of that property, open space that was publicly-accessible was not significantly valued. Privately-owned open space that was potentially developable was less than half the value of the positive effect of private, open space under conservation easements or other development restrictions.
43
AL-KHABBAZ, AHMAD ABDALLA. "MODELING AVIATION FACILITIES IMPACT ON RESIDENTIAL PROPERTY VALUES." Diss., The University of Arizona, 1987. http://hdl.handle.net/10150/184124.
Full textAbstract:
The purpose was to evaluate airport impact on nearby residential property values (RPV). The hypothesis was that a relationship between noise levels, and nearby RPV could be identified and quantified. The objective was to model a relationship between housing location with respect to an airport and housing value, taking into consideration other relevant factors. Evaluation of aviation facilities impact on RPV was based on a sample of 587 single-family houses sold during 1984 and 1985. Selling price was used as the dependent variable. Independent variables included physical characteristics of a house, distance to the closest airport, accessibility of a house to the urban area, and supply and demand for houses. Distance to nearest airport was used as a surrogate for aircraft noise level. Study indicated that impact of aviation facilities on RPV could be quantified using selling price of a house as the dependent variable and distance from an airport as a primary independent variable along with physical characteristics of a house. Effect of an airport on RPV appears dependent not only on distance, but also on type of airport and selling price of a house. Davis-Monthan Airport (DM), a military airport, has a significantly greater impact than Tucson International Airport (TIA), a commercial airport. DM impact was greatest on houses priced above sample median. However, lower priced houses were effected more when the impact was expressed as a percent of selling price. DM impact area was approximately 2 miles from the airport, while TIA impact was about 1 mile from the facility. Distance from DM was the most significant variable in describing variation in selling price for houses closest to this facility. Living area of a house was also a very significant variable. Distance to TIA was not very significant in evaluating selling price variation. Living area and age of a house were generally the most significant variables describing selling price variation for TIA subset.
44
Havard, Timothy M. "Valuer behaviour and the causes of excessive variance in commercial investment property valuation." Thesis, University of Manchester, 1999. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.665990.
Full text
45
Dimke, Kelley C. "Valuation of Tree Canopy on Property Values of Six Communities in Cincinnati, Ohio." The Ohio State University, 2008. http://rave.ohiolink.edu/etdc/view?acc_num=osu1211933613.
Full text
46
Macko, Filip. "Způsoby ocenění v Austrálii." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2019. http://www.nusl.cz/ntk/nusl-402600.
Full textAbstract:
Master’s thesis deals with real estate valuation in Australia. The introductory part deals with the definition of the terms used in the work, for its better understanding. Furthermore, it discusses the development of valuation theory and its relation to economic ideas and various aspects that have influenced its development. The thesis then deals with methods of real estate valuation, their division and specific features. The thesis also discusses the current state of the real estate market on the Australian continent and outlines its possible future development. The experimental section describes the valuation of a particular property in Australia and describes which particular properties affect its cost.
47
Wells, David Michael. "Impact of brand equity on the purchasing of consumer durables." CSUSB ScholarWorks, 2007. https://scholarworks.lib.csusb.edu/etd-project/3139.
Full text
48
Poddaný, Martin. "Oceňování nemovitostí - tržní hodnota vs. administrativní cena." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15485.
Full textAbstract:
In the theoretical part of the work, firstly, the basic concepts of the property valuation are defined and there are also described the primary basis information types for valuation. Furthermore, this part describes the system of property valuation in the Czech Republic and abroad. The theoretical part is concluded with the retrieval of the main valuers umbrella organization. The analytical part deals with market and administrative valuation of an apartment building in Prague. The thesis is focused to the issue of "regulated" rents in the property valuation process and proposes its own market valuation method concept. Finally the author points out the main differences between the market and administrative system of property valuation.
49
Kubantová, Kateřina. "Daňová politika a bytová výstavba." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198289.
Full textAbstract:
This thesis deals with the impact of tax policy on new housing developments. In the first part is analysed the development of housing construction in recent years, in the next section can be found influences that could have an impact on housing development and consequently the analysis of the evolution of housing development under the influence of these aspects. The result of the analysis is the conclusion that the greatest impact on housing has a set of value added tax. Income taxes are much less important, as well as a tax on immovable property, tax on the purchase of property has negligible effect actually. These and other tax influences are less significant than the adjustment of the value added tax. An influence on the development of housing construction has also economic and demographic development. The method used in thesis is primarily correlation of the housing and the individual effects, abstraction and comparison of the impact of individual effects.
50
Lorenz, David Philipp. "The application of sustainable development principles to the theory and practice of property valuation." Karlsruhe : Univ.-Verl. Karlsruhe, 2006. http://www.uvka.de/univerlag/volltexte/2006/182/.
Full text