Dissertations / Theses on the topic 'Valuation profession'

The determination of the value of investment grade property in Australia has been the subject of much criticism in the professional and, to a lesser extent, the public press in recent years. Two of the three principal components of the valuation process - those relating to the identification of the property and associated interests and to the calculation of value - have, as a consequence, benefited from closer scrutiny resulting in more rigorous practice. The third component, that of the analysis of the property in the market context, has notexperienced the same level of attention. It is the purpose of this study to more fully investigate the nature of the analysis of the property market process. This has been approached through two main avenues: literature review and empirical survey. The review of the academic and professional literature ranged across a number of related professional fields to establish the context of the study and then adopted a more specific focus on the relevant valuation literature. The first part of the literature review established that there was no consensus evident from the related professional and academic fields regarding the nature of the property market process to guide valuers. The second part indicated similar diversity between valuers - academic and professional. This discordance begged further enquiry which was undertaken through a postal survey of 1722 members of the Australian Institute of Valuers and Land Economists (AIVLE) (now the Australian Property Institute, API). The method adopted for the survey was to approach a number of practising valuers, through unstructured interviews to obtain a range of consensual themes around which a questionnaire was structured. These related to the background of the respondents, their views on market analysis and their identification of factors they consider important influences on the property market. A pilot survey was carried out, the questionnaire revised, then distributed and the 240 responses analysed using a segmentation (or multiple classification) approach. The analysis of the data yielded both narrative and statistical results, for which the responses were considered under four filter groups relating to duration of professional experience, academic qualification, stream of AIVLE membership and dominance of professional practice. The principal finding of the study is, that whilst valuers' views on the nature of the property market accord closely with those of the literature, when questioned further on the factors they consider important when undertaking a valuation, their focus is narrow, retrospective and property-based thereby supporting the criticisms found in the literature. The inference is that practising valuers have as clear an understanding of the property market process as do the commentators but do not demonstrate it in their work. The reasons for this may be a consequence of the respondents' education, their understanding of what is now appropriate in practice or it may be that they are merely responding to the limited expectations of many clients. These findings have implications for valuers' education and professional practice in the future when, as the valuation profession itself perversely recognises, it may be anticipated that valuation is likely to become a more rigorous process. This research has identified this paradox as a target for further study. In addition to identifying this paradox, other original contributions to knowledge which have emerged include a definition of property market analysis, comprehensive details of many aspects of valuers' education, experience and attitudes together with critical analysis and synthesis of the background and focal literature in this area - which has not previously been undertaken, most specifically in the Australian context. Comparative analysis of aspects of British, Australian and American literature has been made and the study concludes with a number of proposals for further research. These include more detailed investigation into the reporting of market analysis for specific property types; into the characteristics of Australian valuers compared to those overseas and further inquiry into identification of appropriate standards for market analysis, leading to the generation of benchmarks and parameters of quality and fitness for purpose which are of concern for the profession, for academics, educators and regulators.

Esta pesquisa, realizada no período 2012-2016, investigou as possíveis razões para o crescente desinteresse pela profissão docente, especificamente no que se refere ao ensino de língua inglesa (LI) na educação básica brasileira, sobretudo aquela pública; e o fez a partir do posicionamento de licenciandos em LI de uma universidade pública acerca do que para eles significava ser professor. O estudo se valeu de contribuições de teorias pósmodernas, baseando-se, principalmente, em conceitos pós-estruturalistas e decoloniais relacionados às concepções de língua, discurso, epistemologia e identidade, no intuito de melhor compreender as influências modernas sobre a construção histórica da docência e da identidade docente. Identificar os princípios que fundamentam o ensino de LI e a formação docente nessa área; investigar os discursos que perpassam a construção da identidade docente e em que se fundamentam; e compreender em que medida tais princípios e discursos impactam o (des)interesse pela profissão eram alguns dos principais objetivos propostos. Permeados pela análise dos dados gerados, os capítulos que compõem esta pesquisa se organizam da seguinte forma: a introdução localiza este estudo no cenário educacional brasileiro, apresenta seus objetivos gerais e específicos, o seu contexto de realização, as perguntas de pesquisa, a metodologia utilizada e o perfil dos participantes e da pesquisadora; o Capítulo 01 apresenta um panorama histórico da educação brasileira desde a implantação do sistema educacional jesuíta, em 1549, até a promulgação da LDB de 1996, procurando focar no ensino e na formação de professores de LI; o Capítulo 02 trata do papel do discurso na construção da realidade e na invenção da tradição, da ideia de desenvolvimento e civilização que permearam a colonização de terras e povos e resultaram na invenção da História ocidental; o Capítulo 03 dedica-se à invenção das línguas inclusive a LI e o inglês como língua internacional (ILI) e à construção histórica da identidade com base nas ideias de fixidez, permanência e normalidade, negando seu caráter fluido e nômade; as considerações finais apresentam acontecimentos políticos atuais e discorrem sobre as implicações do caráter circular da História sobre a construção da identidade docente e do estatuto negativo da profissão, além de reafirmar a necessidade de uma formação docente pautada no letramento crítico, como forma de promover mudança.
This research developed between the year 2012 and the year 2016 investigated the increasing lack of interest in the teaching profession, including English language teaching (ELT), in Brazilian (public) basic education. This study was developed mainly on the basis of post-modern theories, related mainly to post-structuralist and decolonial concepts concerning language, discourse, epistemology and identity, used in order to better understand the influences of Modernity on the historical construction of the teacher identity and the teaching profession status. Some of the main objectives of this research were to identify the principles that ground ELT and EL teacher education in Brazil; examine the discourses that influence the construction of teacher identity and the basis of such discourses; and understanding to what extent such principles and discourses affect the (dis)interest in the teaching profession. The introduction situates this study in the Brazilian educational setting, and it presents the general and specific objectives that guided the development of this research, as well as the research questions, methodology and participants. Chapter 01 presents a historical overview of Brazilian education, starting from the Jesuit educational system implemented in 1549 and ending after the promulgation of the Brazilian National Law on Education (LDB) in 1996. Chapter 02 focuses on the role of discourse in the construction of reality, in the invention of tradition, and in the creation of the ideas of development and progress, which explained the need for civilization. This justified the colonization of lands and peoples and served as the basis for the invention of Western History. Chapter 03 refers to the invention of languages including English language, and English as an international language (EIL) and to the historical construction of identity based on the ideas of fixity and normality, denying its fluid and nomadic nature. The concluding chapter elicits current political events, addresses the implications of the circular nature of History on the construction of teacher identity and the negative status of the teaching profession, and also reiterates the need for a critical literacy-guided English language teacher education as a way of promoting changes.

In 2014, Professor Scelles and his colleagues ran a test regarding the determinants of professional soccer team values. This thesis will follow a similar model and estimate the determinants of firm values in professional soccer teams from 2007-2016. It will include Asian ownership, percentage of foreign players and Asian sponsorship as new variables. This paper will also test the determinants on market cap and enterprise value in addition to Forbes’ valuation. The results of this study shows that the new variables have a significant impact depending on the valuation that is being tested on.

This thesis examines if there is a relationship between competition time and team valuation, revenue and profitability in North American professional sport. The leagues examined were the major four in North America and include the National Basketball Association, Major League Baseball, the National Hockey League and the National Football League. Using the Balanced Scorecard (BSC) as a guide, appropriate literature of the four BSC categories was reviewed. The four categories of the BSC include Financial, Customer, Internal Business Processes and Learning and Growth. Conceptual models for team valuation, revenue and profitability were constructed using the BSC as a framework. In order to construct the three conceptual models 51 professional sport research variables were identified as useful to this framework. The data was collected over a ten-year period for the seasons 2003/2004-2012/2013. A series of statistical analyses were examined with regression analyses revealed three distinct models for the three dependent variables. It was found that competition time has a significant impact on all three dependent variables. The results from this study will help league executives in creating new strategies for revenue growth and other financial gains. Future research will work towards creating more competition time variables that will aid in determining the proper amount of competition time that needs to be played by each league to maximize league finances.

How does a cadastre, one of the modern state's most omnipresent and yet self-effacing instruments of power over territory and people, become national? How are the processes of nation-state formation and the rise of modern scientific expertise connected to the nationalization of a cadastre? This dissertation tackles both questions by studying the nationalization of the French cadastre between 1763 and 1807. This is one of the most influential national cadastres for it became the blueprint followed by many emerging nation-states in Europe and beyond. The literature has explained its nationalization as the outcome of straightforward state centralization. This dissertation, on the contrary, argues that the shift from local cadastres to a national cadastre was the result of a dual uniformization process: political (the spread of a discourse of administrative uniformity) and scientific (the emergence of professional land surveyors). To advance this argument, the dissertation uses historical methods and analyzes unstudied documentation from five archives. Contrary to the available literature, it finds that cadastral nationalization faced royal intendants' resistance (conventionally portrayed as hardcore state centralizers) and benefited from citizens' enthusiastic input (traditionally presented as opponents to projects of territorial nationalization). Furthermore, it finds that cadastral nationalization was implausible without the transformation of land surveying from a local manual art into a national scientific profession: the engineer-geographer. This modern expert produced standardized cadastral facts for the rising nation-state. Hence, the nationalization of the cadastre helped to reconcile the political ideal of revolutionary egalitarianism with the scientific practice of disciplinary impartiality. The approval of the national cadastre in 1807 marked the successful intersection of political and scientific uniformization. Due to the French cadastre' international influence, this dissertation makes three distinct and larger contributions. First, it brings to the forefront administrative uniformization as an understudied process of nation-state building. Second, it provides a new framework to understand how changes in bodily practices and instruments can enable the emergence of a modern scientific profession. And third it emphasizes that nation-state formation relies not only on the production of standardized individuals (citizens), but also the creation of a standardized "national nature," a lesser-studied phenomenon.
Sociology

Orientador: Maria Carolina de Azevedo Ferreira de Sousa
Dissertação (mestrado profissional) - Universidade Estadual de Campinas, Faculdade de Engenharia Mecanica
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Resumo: Neste trabalho procurou-se desenvolver um estudo que permitisse obter uma visão mais clara e realista sobre o tema competências. Muito se fala sobre o assunto, com a maioria concordando que é bom, porém pouca gente o aplica integralmente em suas práticas. Para isto, é necessário observar e refletir sobre os conceitos, as experiências já implantadas e analisar as crenças, teorias e conclusões de alguns estudiosos sobre esse assunto. Utilizou-se de pesquisa bibliografia para obter informações sobre experiências, pertinentes ao tema, desenvolvidas em vários países, incluindo o Brasil. Este trabalho foi embasado, também, em experiências reais, relativas ao diagnóstico, ao desenvolvimento e ao processo de avaliação, tendo como princípio norteador o conceito de competências, ou seja, a capacidade de mobilizar conhecimentos, habilidades e atitudes para o desempenho eficiente de um trabalho. Sob a ótica da gestão da qualidade, as afirmações, deduções e conclusões tiveram como foco a sua aplicabilidade e possível contribuição para a condução dos processos organizacionais. A posição de alguns autores que têm uma visão diferente à filosofia da competência, inclusive a visão dos discordantes, contrapondo com a visão idealista daqueles que a defendem, foi outro importante elemento que reforçou a necessidade de aprofundamento nesse assunto. Acredita-se que os resultados deste trabalho sejam importantes para estudos sobre formação profissional e desenvolvimento de RH, assim como para o processo de gestão das empresas
Abstract: In this work it was looked to develop a study that allowed to get a clearer and realistic view on the subject competences. Much is said on the subject, with the majority agreeing that it is good, however little people integrally apply it in its practical. For this, it is necessary to observe and to reflect on the concepts, the experiences already implanted and to analyze the beliefs, theories and conclusions of some studious on this subject. Bibliography was used of research to get information on experiences, pertinent to the subject, developed in some countries, including Brazil. This work was based, also, in real experiences, relative the diagnostic, the development and the evaluation process, having as direction principle the concept of competences, or either, the capacity to mobilize knowledge, abilities and attitudes for the efficient performance of a work. Under the view of the quality management, the affirmations, the deductions and the conclusions had as focus its applicability and possible contribution for the conduction of the processes in the organizations. The position of some authors who have a different view to the philosophy of the competence, also the view of the opponents, opposing down the idealistic view of that they defend it, was another important element that confirmed the necessity of research in this subject. It is given credit that the results of this work are important for studies on professional formation and development of people, as well as for the process of companies management
Mestrado
Gestão da Qualidade Total
Mestre em Engenharia Mecânica

The thesis focuses on valuation of professional practices. It is divided into two main parts. The first part presents the theoretical aspects of business valuation with emphasis on the specifics of valuation of professional practices. The valuation of a pediatric practice is carried out in the second part. It is based on an analysis of the business environment, followed by the financial analysis of the practice. The value of the practice is estimated using the selected valuation method. The limitations, recommendations and suggestions related to valuation of medical practices are also presented

The growing popularity of North American professional sports over the last twenty years directly coincides with the recent trend of urban communities using tax dollars to publically subsidize professional football, baseball, and basketball stadiums. Communities across North America invest substantial amount of public tax dollars in private facilities in light of a consensus among policy analysts that the economic impact of the new stadium is greatly exaggerated. The economic impact of new stadiums has been extensively researched, the focus of this paper rather, is to examine the impact publically subsidized facilities built in the last twenty years have on the overall team valuation compared to teams with no public subsidy or no new stadium.

The problem in a Northeastern district is that African American (AA) males need enhanced support in the high school to improve college readiness thereby strengthening access and the opportunity for college success. The purpose of this study was to gather educators' and adult AA males' perspectives of the influence of connectedness, perception, and self-valuation. Using McClelland's need achievement theory as the conceptual framework, the study focused on educators' perspectives of college readiness and AA males' perceptions of goal-valuation, academic self-perceptions, motivation, and attitudes related to teachers and college readiness. This qualitative case study included interviews with 6 administrators and 1 focus group of 7 educators; all selected at the high school level. Additionally, 64 adult AA males completed the School Attitude Assessment Survey-Revised (SAAS-R). Data were analyzed by using the matrix approach to organize patterns and themes. An analysis of the findings revealed that teacher-student relationships are critical to promote learning, and lessons plans should reflect creativity and understanding of how to support male AA student learning. Themes from findings were promoting student engagement in the classroom setting, developing academic skills to be successful in the classroom setting, using instructional strategies with students, and academic preparation prior to the transition to college. A 3-day college and career readiness professional development project was developed for educators to promote effective college readiness for this population. Through the implementation of these strategies, educators will strengthen college readiness for AA males, thereby promoting improved access and opportunity for college success.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
This study had how objective investigate the conceptions of the professors with relation to disciplines History of the Mathematics in superior education, in order to answer some questions of research: Why they consider disciplines it of important History of the Mathematics in the course ? How do they developed theirs classes ? As pupils evaluate? For this, a quality research of character was developed, with a group of professors who give lessons of History of the Mathematics in institutions of Superior Education. When analyzing the speeches of these professors, was searched understand its pratical conceptions and when treating History of the Mathematics. The study of the conceptions of the searched professors it made possible to detach the paper of History of the Mathematics in the formation of the professors, as also reflections on the development of the Mathematics by the inhrent difficulties of the society and the contribuition of History in the development of the maturity and criticism of the pupil.
Este estudo teve como objetivo investigar as concepções dos professores com relação à disciplina História da Matemática no ensino superior, a fim de responder algumas questões de pesquisa: Por que consideram a disciplina de História importante no curso? Como desenvolvem suas aulas? Como avaliam seus alunos? Para isso, foi desenvolvida uma pesquisa de caráter qualitativa, com um grupo de professores que ministram aulas de História da Matemática em instituições de Ensino Superior. Ao analisar os discursos desses professores, buscou-se compreender suas concepções e práticas ao tratar a História. O estudo das concepções dos professores pesquisados possibilitou destacar o papel da História da Matemática na formação do professor, como também reflexões sobre o desenvolvimento da Matemática por meio das dificuldades inerentes da sociedade e a contribuição da História no desenvolvimento da maturidade e criticidade do aluno.

Proper valuation of professional football clubs requires understanding and taking into account specific features of sports. Once we are familiar with the relevant issues and have reliable input information, we can determine appropriate valuation techniques, which shall respect purpose of the valuation alongside with any related specific features. Subsequent application of the valuation techniques determines the value of the club. Comparing results of various methods within one club, as well as between the clubs, may test reliability of the values. With regard to their status and importance, Manchester United FC and Arsenal FC are the clubs chosen for the analysis and valuation performed in this dissertation thesis. The workflow and logic above facilitates performing reliable valuations of selected teams, as well as drawing the guidelines and recommendations for the valuation of professional football clubs with regards to specifics in their financing and economic functioning.

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This essay inserted in the line of research University, Teaching and Professor?s formation, from PUC-Campinas, intends to investigate which conception of valuation permeates the process of teaching learning of the professional education from the area of health at Senac Campinas, moment that is in implantation the teaching by aptitude and formative valuation. These conceptions are proposed in the educational policy of the institution, favouring the valuation of the student s performance continuosly and cumulativetly, prevailing the qualitatives aspects over the quantitaves. Twelve instructors from the referred intitution were submited, two from each sub-area referring to the offered courses in the health area. It is about a research of qualitative nature, developed in teh year of 2006, that has as an instrument of basis colect a questionary, composed part by the characterization of the individual and part by open questions about the theme. The analisys of the answers revealed that there was some understanding of the valuation s proposition as a diagnostic by the great part of the individuals. The advances about the understanding are more representatives, in the professor s team, when it s referred to the diferent ways of evaluating the student and of organizing and registering oriund informations of the evaluating process. The same thing doesn t happen when it s about pointing the register ways of these informations and procedures for the students recuperation.
Este trabalho, inserido na linha de pesquisa Universidade, Doc?ncia e Forma??o de Professores, da PUC-Campinas, procurou investigar a concep??o de avalia??o que permeia o processo de ensino e de aprendizagem na educa??o profissional da ?rea da Sa?de, tendo como foco o SENAC-Campinas, momento em que se est? em implanta??o o ensino por compet?ncia e avalia??o formativa. Tais concep??es est?o propostas nas diretrizes educacionais da institui??o, privilegiando a avalia??o do desempenho do aluno de forma cont?nua e cumulativamente, e prevalecendo os aspectos qualitativos sobre os quantitativos. Foram sujeitos 12 docentes da referida institui??o, dois de cada sub-?rea referentes aos cursos oferecidos na ?rea da Sa?de. Trata-se de uma pesquisa de natureza qualitativa, desenvolvida no ano de 2006, tendo como instrumento de coleta de dados um question?rio, composto de uma parte de caracteriza??o dos sujeitos e outra com quest?es abertas sobre o tema. A an?lise das respostas revelou que houve entendimento da proposta de avalia??o como diagn?stico por grande parte dos sujeitos. Os avan?os quanto ao entendimento foram mais representativos, no conjunto dos professores, quando se referem ?s diferentes formas de avaliar o aluno e de organizar e arquivar informa??es oriundas do processo avaliativo. O mesmo n?o ocorre quando se trata de apontar formas de registro dessas informa??es e procedimentos para recupera??o do aluno.

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The professional development of the teaching and the funding of public education funds via policy, specifically Fundeb, are becoming an important themes in the struggle for the improvement of teaching conditions and the consequent formulation of educational policies that guarantee the rights of a teacher professional development. This enhancement is related to aspects such as training, pay and working conditions. The dissertation: Fundeb and recovery of municipal Magisterium in São Luís-MA (2007-2013): contradictions, advances and limitations, aims to analyze the contradictions and prospects of implementation of the remuneration of professionals Fundeb the Magisterium of the network city of São Luís-MA since 2007 (deployment Fundeb) until 2013. The research is qualitative in nature, based on dialectical materialism to an understanding of the categories of funding and professional development, advancing beyond the limits of formulation of educational policy in a contextualized way of organizing capitalist society. For purposes of organizing work, the survey was conducted in four stages: survey and literature research, documentary research; collection of educational and financial data related to Fundeb and the remuneration of professional municipal public teaching. Followed by analysis of these indicators, with reference to research Arelaro (1999; 2006), Davies (2004, 2008), Fontineles (2008), Gurgel (2006), Monlevade (2000, 2001, 2008), Pinto (2007, 2008, 2009), Saviani (2009), Saviani (2008, 2009), Mészáros (2005), Freitas (1995), Frigotto (2010), Oliveira (2003, 2004, 2005, 2007), Antunes (2006), Dourado (2010, 2011), Cury (2007) and other scholars. The survey results showed that, although one of the main objectives of Fundeb indicate appreciation of the Magisterium as an important aspect in improving the quality of education, the policy did not represent a significant increase in the remuneration of teachers. As the Statute of the Magisterium and the Career Plan, Career and Maturity (its regulatory tools career in São Luís) did not allow for a reorganization of the real gains that encourages career progression functional. Thus, based on this progression rates were not increased teacher salary with 10 years of service compared to early career teacher. Moreover, the small gains observed in compensation did not result only from Fundeb because although it is adjusted annually, this adjustment does not incorporate the remuneration of the teacher; the real gains are a result of the struggles and demands of the category of teachers, organized national strikes and demonstrations that drove the municipal struggles.
A valorização profissional do Magistério e o financiamento da educação pública via política de fundos, especificamente o Fundeb, vem se constituindo em temas importantes nas lutas pela melhoria da condição docente e a consequente formulação de políticas educacionais que garantam os direitos a uma valorização profissional docente. Essa valorização está relacionada aos aspectos como: formação, remuneração e condições de trabalho. A dissertação: O Fundeb e a valorização do Magistério público municipal em São Luís-MA (2007-2013): contradições, avanços e limites , tem por objetivo analisar as contradições e perspectivas da implantação do Fundeb na remuneração dos profissionais do Magistério da rede municipal de São Luís-MA, desde o ano de 2007 (implantação do Fundeb) até 2013. A pesquisa é de natureza qualitativa, fundamentada no materialismo-dialético para uma compreensão das categorias do financiamento e da valorização profissional, avançando para além dos limites de formulação de uma política educacional contextualizada num modo de organização da sociedade capitalista. Para efeito de organização do trabalho, a pesquisa foi realizada em quatro etapas: levantamento e estudo bibliográfico, pesquisa documental; coleta de dados educacionais e financeiros relacionados ao Fundeb e a remuneração do profissional do magistério público municipal. Seguida da análise desses indicadores, tendo como referência as pesquisas de Arelaro (1999; 2006), Davies (2004, 2008), Fontineles (2008), Gurgel (2006), Monlevade (2000, 2001, 2008), Pinto (2007, 2008, 2009), Saviani (2009), bem como, estudiosos da relação Estado e sociedade, Estado e política educacional: Saviani (2008, 2009), Mészáros (2005), Freitas (1995), Frigotto (2010), Oliveira (2003, 2004, 2005, 2007), Antunes (2006), Dourado (2010, 2011), Cury (2007) entre outros estudiosos. Os resultados da pesquisa evidenciaram que, embora um dos principais objetivos do Fundeb indicasse a valorização do Magistério como aspecto importante na melhoria da qualidade do ensino, a política não representou aumento significativo na remuneração do professor. Assim como, o Estatuto do Magistério e o Plano de Cargos, Carreira e Vencimento (seus instrumentos de regulamentação da carreira no município de São Luís) não possibilitaram em ganhos reais uma reorganização da carreira que incentivasse a progressão funcional. Assim, com base nos índices dessa progressão não houve aumento de salário do professor com 10 anos de serviço se comparado ao professor em início de carreira. Ademais, os pequenos ganhos observados na remuneração não decorreram somente do Fundeb, pois ainda que seja reajustado anualmente, esse reajuste não se incorpora à remuneração do professor; os ganhos reais são resultado das lutas e reivindicações da categoria do professores, organizados em greves e mobilizações nacionais que impulsionaram as lutas municipais.

Värdering av kommersiella fastigheter handlar om att samla in, analysera och bedöma information. Förutom att fastigheternas marknadsvärden har betydelse för samhället i stort är de av vikt för dem som fattar beslut som grundas på värdeutlåtanden. Syftet med denna licentiatavhandling är a) att kartlägga hur svenska auktoriserade fastighetsvärderare ser på de faktorer som avgör värdet på kommersiella fastigheter när värderingen görs inför upprättandet av årsredovisning samt b) att jämföra och dra slutsatser om fastighetsvärderarnas tanke­mönster vad gäller innehåll, komplexitet och homogenitet samt i vilken omfattning tankemönstren skiljer sig åt mellan olika grupper av fastighets­värderare. För att kartlägga fastighetsvärderarnas tankemönster använder jag mig av Kellys (1955) gridteknik och kompletterande semistrukturerade intervjuer. Jag har intervjuat nära hälften (67) av Sveriges auktoriserade fastighetsvärderare. Resultatet visar tre tolkningsbara dimensioner som kan anses centrala i fastighetsvärderarnas tankemönster. Den första dimensionen avser värderingens fokus. Den handlar om att fastighetsvärderare uppfattar att olika sorters information och bedömning har olika påverkan på fastighetsvärdering på mikro- respektive makronivå. Med mikronivå menas då fastigheter i relation till deras fastighets­ägare och makronivå avser fastigheter i relation till marknaden i stort. Den andra dimensionen ger uttryck för att fastighetsvärderare uppfattar att viss information är mer eller mindre verifierbar utifrån informationens karaktär. Den tredje dimensionen avser bedömningens komplexitet. Fastighetsvärderare uppfattar att olika typer av information är komplexare respektive enklare att bedöma. Resultaten tyder på att fastighetsvärderare har ett flerdimentionellt tankemönster. När de auktoriserade fastighetsvärderarna delas upp i grupper utifrån olika bakgrunds­variabler återkommer de tre dimensionerna i samtliga gruppers tankemönster. Detta tyder även på att auktoriserade fastighetsvärderare har relativt homogena tankestrukturer. Vissa skillnader i komplexitet och homogenitet framkommer dock. Dessa skillnader visar sig främst utifrån de auktoriserade fastighets­­värderarnas verksamhetsorter och vid vilka lärosäten de studerat.
The valuation of commercial properties is about collecting, analyzing and assessing information. In addition to the fact that the properties' market values ​​are important to society as a whole, they are important to those who make decisions based on value statements. The purpose of this thesis is a) to identify how Swedish professional property valuers certified by ASPECT look at the value-influencing factors that determine the values of commercial properties when valuation is made prior to preparing financial statements and b) to compare and draw conclusions about the ASPECT certified property valuers´ thinking in terms of content, complexity and homogeneity and to what extent the thought patterns differ between different groups of property valuers. To map property valuers´ thought patterns I use Kelly´s (1955) Repertory Grid technique and complementary semi-structured interviews. I have interviewed nearly half (67) of the professional ASPECT certified property valuers in Sweden. The result shows three interpretable dimensions that can be considered central in the property valuers´ thought patterns.  The first dimension relates to the focus of valuation. It is about property valuers understanding that different kinds of information and assessment have different effects on property valuation on micro and macro levels. The micro level refers to the relation between properties and their property owner and macro level refers to the relation between properties and the market at large. The second dimension shows that verifiable information reflects that the property valuer understands that some information is more or less verifiable by the nature of information. The third dimension is related to the assessment´s complexity. It is about property valuers perceiving that different types of information are simpler and more complex to assess. The results indicate that ASPECT certified property valuers have relatively complex thought patterns. When certified property valuers are divided into groups based on different background variables, the three dimensions are in all groups. This indicates that property valuers also have relatively homogeneous thought structures. Some differences in complexity and homogeneity emerge, however. These differences are mainly based on the property valuers´ place of business and what universities they studied at.
Centrum för forskning om ekonomiska relationer (CER)

Nous explorons et analysons, dans cette recherche, les modes d’engagement d’enseignants qui deviennent directeur d’école. Il s’agit d’une transition personnelle et professionnelle qui a lieu dans un contexte d’évolution de l’environnement éducatif et de transformation institutionnelle. Ce passage dans de nouvelles fonctions s’accompagne souvent d’une restructuration identitaire. Au-delà de l’action, l’engagement repose sur un ensemble complexe et dynamique de conduites, d’attitudes mais aussi de processus psychoaffectifs, sociocognitifs et conatifs. Dans une approche active et plurielle de la socialisation, le modèle de l’interstructuration du sujet et des institutions (Baubion-Broye, A., Malrieu, P. & Tap, P., 1987) auquel nous nous référons, considère qu’au-delà d’influences externes et de composantes socio-biographiques, c’est bien le sujet qui reste l’agent de ses engagements. Nous montrons que les conduites d’engagement professionnel ne proviennent pas uniquement d’influences sociales ou d’intentions personnelles mais qu’elles sont orientées par des processus d’inter-signification du travail. Les origines de l’engagement se réfèrent à d’autres domaines de vie et temps d’existence pour les individus et reposent notamment surdes arbitrages de valeurs et de visées concurrentes. La recherche met à jour une typologie des trajectoires socioprofessionnelles des directeurs en trois classes, dont on mesure l’influence différentielle sur l’orientation de leurs engagements. Nos résultats indiquent comment certaines valeurs orientent les conduites et comment ces valeurs sont mises à l’épreuve quand, au cours de l’exercice professionnel, s’installe un sentiment de décalage entre attendu, prescrit et réalisé.Chaque type d’engagement apparaît comme dimension d’un projet de vie qui articule de manière singulière les visées, les ressources et les contraintes de différents domaines de vie (familial, professionnel, personnel, social)
We explore and analyze, in this research, patterns of teacher’s commitment who become principals. This is a personal and professional transition that takes place in a context of changing educational environment and institutional transformation.This passage of new features is often accompanied by a restructuring of identity. Beyond the action, the commitment is based on a complex and dynamic behavior, attitudes, but also processes psycho, socio-cognitive and conative.In an active and plural approach of socialization, the model of the subject and institutions interstructuration (Baubion-Broye, A., Malrieu, P. & Tap, P., 1987) which we refer, considers that beyond external influences and socio-biographical components, that is the subject who is the agent of its commitments.We show that the conducts of professional commitment are not confined to social influences or personal intentions but they are guided by the process of inter-service work. The origins of commitment refer to other areas of life and time of existence for individuals and based in particular on trade-offs of competing values and referred.Research updates a typology of socio-professional trajectories of directors into three classes, which we measure the differential influence on the direction of their commitments.Our results indicate how certain values drive behaviors and how these values are tested when in the course of professional practice, installs a sense of gap between expected, realized and prescribed.Each type of commitment appears as a dimension of life plan that articulates a singular way the aims, resources and constraints of different domains of life (family, professional, personal, social)
Esploriamo e analizziamo i coinvolgimenti di insegnanti che diventano direttori scolastici. Si tratta di una transizione personale e professionale che si svolge in un contesto di evoluzione educativa e di trasformazione istituzionale. Questo passaggio a nuove funzioni coincide spesso con una ristrutturazione dell'identità. Oltre all’ azione, l'impegno si basa non solo su un insieme complesso e dinamico dei comportamenti, ma anche su dei processi psico-affettivi , socio-cognitivi e conativi. In un approccio attivo e plurale della socializzazione, il modello dell’ interstructurazione del soggetto e delle istituzioni (Baubion-Broye, A., Malrieu, P. & Tap, P., 1987) alle quali ci riferiamo, ritiene che al di là di influenze esterne e di elementi socio-biografici, è al soggetto che spetta la decisione del suo impegno. Mostriamo che le linee di impegno professionale non si limitano solo alle influenze sociali o alle intenzioni personali, ma sono anche guidate dai processi d’inter-significato del lavoro. Le origini di questo impegno provengono da altri settori della vita e dai tempi di esistenza degli individui e si basano particolarmente sugli arbitraggi di valori e di ambizioni rivali. La ricerca evidenzia una tipologia delle traiettorie socio-professionali dei direttori in tre classi, di cui si misura l'influenza differenziale sulla direzione degli impegni assunti. I nostri risultati mostrano che certi valori orientano i comportamenti e che questi valori vengano testati quando, nel corso della pratica professionale, si installa un senso di discrepanza fra ciò che è atteso, previsto e realizzato. Ogni tipo di impegno appare comme una dimensione di un progetto di vita che organizza in modo singolare gli obiettivi, le risorse e gli obblighi dei diversi settori della vita (familiare, professionale, personale, sociale)
Dens la nosta recerca, qu’esploram e qu’analisam modos d’engagemen del regents que basan directùrs d’escola. Que pot estar ua transicion personela e professionella qu’arriva dens un contexto d’evolucion de l’educacion e de transformacion institucionela.Aquet passage dens naoeras foncions que va taben dabt ua restructuracion de l’identitat. Meij que l’accion, l’engagemen qu’ei contenut dens un ensemblo complexo e dinamico de comportaments, d’attitudas e taben de procesus psico-affectifs, sociocognitifs e conatifs.Dens ua approcha activa e pluriela de la socialisacion, lo modelo de l’interstructuracion do sujet dabt las institucions (Baubion-Broye, A., Malrieu, P. & Tap, P., 1987), qu’ei aquiu la nosta referença teorica, considera que meij qu’influenças externas e composantas socio-biograficas, qu’ei lo sujet qui, eht tot sol, megna lo son engagemen.Que mushem que los comportaments d’engagemen profesionel ne venguen pas sulamen d’ influenças socialas o d’intencions personalas ; au loc de quò que son guidadas per processus d’intersignificacion do travalh. Las originas de l’engagemen qu’es referan a d’autis dòmanis de vita et temps d’existença per los sujets e que dependan d’arbitrajos de valors e d’ambicions concurentas.La nosta estudia que presenta ua tipologia de trajectorias socioprofessionalas dos regents en trés classas, per cadùa que mesurem taben l’influença diferenciala sur l’orientacion do sons engagemens.Los nostos resultats que mushent cum caocas valors orientan los comportemens e cum aqueras valors son boutades a l’eprova quan, pendan lo travalh, qu’arrivo un sentimen de descalage entre ço qui ei attendut, prescrit et heit.Cado tipò d’engagemen qu’ei la dimension d’un projet de vita qui compren las ambicions, las resorças e las obligacions dos diferents dòmanis (familial, profesionel, personel, social)

Recent corporate reporting history is well–known for its corporate failures and questionable accountancy practices, many of which caused the profession to be frowned upon. However, the splodge on the accounting profession?s reputation goes deeper than its corporate reporting failures. The scientific foundation thereof is also being questioned in academic circles. Even though accounting scholars have been trying to formulate foundational accounting theories, it has been the accounting regulators that have been more successful in promoting their versions of what accounting theory should be, which place a question mark on the legitimacy of current day accounting theory. This thesis aims to delve deeper into the foundational philosophies of accounting and its impact on the practice of accounting. With the current accounting globalisation efforts, the profession?s stewardship function is becoming less prominent in its promulgated standards, which in turn brings the focus on the many questionable ethical practices found in the profession. Even though the regulatory bodies require their members to commit themselves to professional codes of conduct, which entails competency, integrity, objectivity and confidentiality, the 1st article in this thesis claims that ethical conduct is more than mere adherence to rules and regulations. It is also about the image of not only the profession, but also accounting research and education. Accounting is broadly practised, researched and taught within its so–called conceptual framework, of which a key objective is to guide and inform accounting practice. The conceptual framework became the basis upon which accounting theory is based. However, many accounting scholars are openly critical of presenting accounting theory as a set of practical guidelines. The 2nd article in the thesis concludes that, from an academic perspective, accounting theory should be based on three quintessential guidelines. The first of which is its primary purpose of reporting on the historic economic events, secondly the provision of useable and comparable information about these events and finally, the facilitation of business decisions based on relevant and reliable information. In the above mentioned business decisions, the concept of value is often taken for granted and many accounting techniques? effectiveness is judged on how well it approximates an item?s value. The 3rd article argues that the multiple purposes for which accounting information is used complicates the issue of value, as reported by accounting. Two key conflicting valuation perspectives are the so–called decision–usefulness and true income perspectives. The current drive towards fair value accounting, as opposed to historic cost accounting, cast doubts on the reliability and relevance of accounting information. Even though it may be argued that value–based techniques are more relevant because it is a better reflection of the current business conditions, the mere subjective nature thereof and the accountant?s objective valuation skills make the true relevance of this information questionable. Furthermore, mixed model valuations found in financial statements makes cross–company information unreliable. Accountancy research of the past four decades focussed on the concept of user decision–usefulness. The user is also pre–eminent in the globalisation of accounting standards of the FASB and the IASB, where users are specified as the equity investors, lenders and capital providers. The 4th article acknowledges that although these user categories are important consumers of the financial data, there are other users which are also impacted by the financial information and the company?s operational performances. There are also concerns over accounting?s key assumptions, such as its quantification and predictive abilities, which are fundamental to the decision–usefulness objective. Furthermore, there are questions around how the regulators decided what information is suppose to be useful and what type of utility is being sought. In summary, the focus on the vocational aspects of accountancy stands in contrast to claims of accounting as an academic discipline in the social sciences. The reality is that the practices of the profession will probably always play a central role in what is taught at university level, and the regulators, as the final authority on accounting standards, will probably remain dictatorial in promulgating their versions of accounting theory. Yet, accounting and its wide spread impact on society, makes it a key discipline within the economical and management sciences. It is therefore essential for the resurrection of accounting as a social scientific discipline that there is a return to foundational accounting research that will prepare (and enable) prospective practitioners and academics to question the status quo and push back on accounting practices that are threatening to extinguish the flame of accounting scholarship.
Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.

碩士
中原大學
會計研究所
94
The Cleveland Indians Professional Baseball Team was the first baseball corporation who is publicly listed in the Nasdaq market. Their initial public offering (IPO) price during the underwriting period was at $15 per share for issuing four million shares. This public offering creates a new stage for the professional sports industry. Since few studies in the past targets on the publicly listing companies of the sports industry, this work uses various methods to find the reasonable theoretic price for a professional sports team. This study starts to introduce the background and development of the MLB., including a description of the professional sports industry and sports economics in the U.S.. Then this work examines various valuation models for professional baseball team. The Cleveland Indians baseball team of MLB is used as an example to show which valuation model is the best one to pricing a professional baseball team. The models employed in this investigation are Income Approach (DCT), Market Approach (P/E, P/S and P/BV), and Real Option Pricing model. The theoretic prices obtained from the above methods are significantly different from each other. However, the theoretic price obtained by these five models are much higher than the initial offering price of Cleveland Indians. The possible explanation is that there was no previous example for the IPO of a professional sports team and the analysts expected that the illiquidity of the common stock of this professional sports company.

In a hospital environment the focus is on quality patient care. One of the important factors to improve the quality of patient care is the implementation of a continuous professional development programme. In a continuous professional development programme of a hospital three stakeholders namely management, clinical facilitators and the nurse practitioners are identified as partners. When the stakeholders reach a point where it is believed that the continuous professional development programme does not serve its purpose to improve the quality of patient care it is time to evaluate and refine the programme. This study evaluate the critical care and high care units in a private hospital in Gauteng’s continuous professional development programme and the conclusions and recommendations are therefore limited to this specific clinical setting. The refinements recommended cannot be utilised in other clinical setting but the evaluation and research methodology can be utilised to evaluate similar continuous professional development programmes. Evaluation of a continuous professional development has the potential to negatively influence the nurse practitioners attitude towards continuous professional development. The objective of the research approach chosen namely a 4-D Appreciative Inquiry approach was to gain the collaboration of all the stakeholders in an effort to ensure that the evaluation of the continuous professional development programme of the critical care and high care units in the private hospital in Gauteng does not negatively affect the delivery of quality patient care. The Appreciative Inquiry research approach with its positive approach lends it to be the most appropriate research methodology of the study. The study utilised a Focus Group Inquiry as data a collection mechanism. From the study In-service training emerged as the element that form an important element of an effective continuous professional development programme but that it is of the at most importance that an effective Workplace learning environment exists. The supportive role of Management for a continuous professional development programme also emerged as one of the main themes required for the implementation of a continuous professional development programme. These findings were utilised in the refinement for the continuous professional development programme for the critical care and high care units in the private hospital in Gauteng. The research recommends that a steering committee be appointed to implement a pilot continuous professional development programme that incorporate the refinement elements identified. Due to the continuous improvement nature of the Appreciative Inquiry methodology it is also recommended that the pilot continuous professional development programme been re-evaluation to ensure long-term success and improvement.
Dissertation (MCur)--University of Pretoria, 2013.
gm2014
Nursing Science
unrestricted

碩士
世新大學
企業管理研究所(含碩專班)
105
This study aims to investigate the effects of brand fit on brand valuation, brand identity and purchase intentions. Since many previous studies related to sport sponsors have focused on corporate image, they generally ignored the effects of advertisement. The current study focuses on exploring the effects of brand fit for sports events and advertising sponsors’ products image, and selects the advertising sponsors of Chinese Professional Baseball League (CPBL) as research targets. A web questionnaire survey on the audiences of baseball events is conducted to collect data. The proposed hypotheses are tested to verify the influences of brand fit and analyze the direct and indirect effects among variables. The results reveal that brand fit has significant positive effects both on brand valuation and brand identity. Brand valuation and brand identity have partial mediating effects between brand fit and purchase intentions. Besides, comparing the effects of brand fit on brand evaluation, brand identity and purchase intention, the result shows that high brand fit has a higher influence than low band fit. Similarly, the mediating effects for high brand fit are more significant than low brand fit. Finally, the managerial implications and research contribution are discussed, and the suggestions for further research are proposed.