Добірка наукової літератури з теми "Semi-quantitative valuation"

Purpose The purpose of this paper is to provide a practitioners’ perspective on the valuation models used for valuing hotel property and the challenges posed by traditional valuation models in their application and use. Set in the context of the Indian hospitality industry, the paper brings out the paradigm shifts that have taken place in recent years in the context of valuations. The paper also attempts to provide resolution to the issues and challenges raised. Design/methodology/approach This study assimilates data from senior finance professionals and by using semi-structured interviews, draws on a wide spectrum of hotels in India. Findings The findings suggest that the earnings-based models are largely followed in valuing hotel property in India. The major challenges encountered in the valuation process as highlighted by the respondents are related to (a) the growing uncertainty associated with projections of future earnings given the plethora of assumptions made at a micro and macro level, and (b) determination of an appropriate discounting factor for computing the present value of future cash flows. Research limitations/implications This paper generates useful qualitative information on existing practices in valuation in the Indian hospitality sector. The findings will be useful for hoteliers, policymakers and researchers in bringing forth the valuation challenges faced in the context of a developing economy and its characteristic institutional weaknesses. The findings of this paper may be furthered through appropriate and detailed quantitative analysis of primary and secondary data on the issues and challenges raised here. Originality/value This paper makes a sincere attempt to highlight the real challenges faced in valuing hotel properties and as such adds value to the existing literature.

Remotely sensed data is increasingly applied across many domains, including fit-for-purpose land administration (FFPLA), where the focus is on fast, affordable, and accurate property information collection. Property valuation, as one of the main functions of land administration systems, is influenced by locational, physical, legal, and economic factors. Despite the importance of property valuation to economic development, there are often no standardized rules or strict data requirements for property valuation for taxation in developing contexts, such as Rwanda. This study aims at assessing different remote sensing data in support of developing a new approach for property valuation for taxation in Rwanda; one that aligns with the FFPLA philosophy. Three different remote sensing technologies, (i) aerial images acquired with a digital camera, (ii) WorldView2 satellite images, and (iii) unmanned aerial vehicle (UAV) images obtained with a DJI Phantom 2 Vision Plus quadcopter, are compared and analyzed in terms of their fitness to fulfil the requirements for valuation for taxation purposes. Quantitative and qualitative methods are applied for the comparative analysis. Prior to the field visit, the fundamental concepts of property valuation for taxation and remote sensing were reviewed. In the field, reference data using high precision GNSS (Leica) was collected and used for quantitative assessment. Primary data was further collected via semi-structured interviews and focus group discussions. The results show that UAVs have the highest potential for collecting data to support property valuation for taxation. The main reasons are the prime need for accurate-enough and up-to-date information. The comparison of the different remote sensing techniques and the provided new approach can support land valuers and professionals in the field in bottom-up activities following the FFPLA principles and maintaining the temporal quality of data needed for fair taxation.

Abstract In view of the difficulty in adopting the International Accounting Standard (IAS) 41, which determines the measurement of biological assets, this study aimed at empirically approaching a fair-value based methodology to evaluate biological assets, without an active market. In order to meet the study proposal, a case study with a quantitative approach was carried out to assess a soybean crop cultivated in the Mato Grosso do Sul State. Discounted Cash Flow (DCF) was the chosen evaluation method. Data collection was done through analysis of internal reports and semi-structured interviews. Few practical works detailing valuation of biological assets are available in the national and international literature; therefore, this is the main contribution of this work. Results suggest that besides using economic and accounting knowledge, it is advisable to consider agronomic knowledge since this type of information influences the valuation of biological assets in quantitative and qualitative terms. At the end, general comments and a research agenda are presented.

The economic valuation of ecosystem services in part reflects the desire to use conventional economic tools (markets and economic instruments) to conserve ecosystem services. However, for regulating and supporting ecosystem services that depend on ecosystem structure and function, estimation of economic value requires estimates of the current level of underlying ecological functions first. This primary step is in principle, the job of environmental scientists, not economists. Here, we provide a coarse-level quantitative assessment of the relationship between the research effort expended by environmental scientists (on the biophysical values) and economists (on the monetary values) on 15 different regulating and supporting services in 32 ecosystem types using peer-reviewed article hits retrieved from bibliographic databases as a measure of research effort. We find a positive, moderately strong (r = 0.69) correlation between research efforts in the two domains, a result that, while encouraging, is likely to reflect serendipity rather than the deliberate design of integrated environmental science-economics research programs. Our results suggest that compared to environmental science research effort economic valuation is devoted to a smaller, less diverse set of ecosystem services but a broader, more diverse, set of ecosystem types. The two domains differed more with respect to the ecosystem services that are the major focus of research effort than they did with respect to the ecosystem types of principal research interest. For example, carbon sequestration, erosion regulation, and nutrient cycling receive more relative research effort in the environmental sciences; air quality regulation in economic valuations. For both domains, cultivated areas, wetlands, and urban/semi-urban ecosystem types received relatively large research effort, while arctic and mountain tundra, cave and subterranean, cryosphere, intertidal/littoral zone, and kelp forest ecosystem types received negligible research effort. We suggest ways and means by which the field of sustainability science may be improved by the design and implementation of a searchable database of environmental science and economic valuation literature as well as a global ecosystem service research network and repository that explicitly links research on the estimation and prediction of biophysical ecosystem functions with that of the social sciences and other knowledge systems. These suggestions would, at least in principle, facilitate a more efficient research agenda between economists and environmental scientists and aid management, regulatory and judicial decision-makers.

Estudo com objetivo de identificar os fatores associados à Ansiedade do Enfermeiro da Estratégia Saúde da Família (ESF). Pesquisa de abordagem quali-quantitativa, descritiva, exploratória e de campo. O estudo foi desenvolvido com 07 enfermeiros que trabalham em uma Estratégia Saúde da Família de Santa Catarina. Aplicou-se a Escala de Avaliação de Ansiedade de Hamilton e questionário semi-estruturado sobre os fatores relacionados à ansiedade dos Enfermeiros. A análise e interpretação dos dados qualitativos foram organizadas a partir da análise de conteúdo com a categorização dos dados, através da ordenação, classificação e análise final dos dados pesquisados. Na fase de análise de dados quantitativos, as informações foram quantificadas através do Microsoft Office Excel e apresentados por meio de análise quantitativa. Os resultados da pesquisa realizada identificaram que 85,72% dos enfermeiros apresentaram nível de ansiedade leve e 14,28% nível moderado. Os fatores associados à ocorrência de ansiedade nos enfermeiros da ESF vincularam-se principalmente ao excesso de trabalho, seguido da falta de valorização profissional; pressão exercida no processo de trabalho; preocupação e agitação no cotidiano do trabalho. Sendo assim, sugere-se um aprofundamento da pesquisa em relação aos fatores determinantes da ansiedade e as formas de melhor combatê-la no cotidiano do exercício da profissão.Palavras-chave: Ansiedade. Enfermeiro. Saúde do Trabalhador. Estratégia Saúde da Família. ABSTRACT: Study aiming to identify the factors associated with the Anxiety of nurses of the family health strategy. Research of qualitative and quantitative approach, descriptive, exploratory and of field. The study was carried out with 07 nurses who work in a family health Strategy. Applied to anxiety rating scale of Hamilton and semi-structured questionnaire on related factors to anxiety of nurses. The analysis and interpretation of qualitative data were organized from the content analysis with the categorization of the data, by ordering, sorting, and final analysis of the data searched. In the analysis phase of quantitative data, the information was quantified through the Microsoft Office Excel and presented by means of quantitative analysis. The results of the survey have identified that 85.72% of nurses showed mild anxiety level and 14.28% moderate level. The factors associated with the occurrence of anxiety in nurses of the family health strategy linked mainly to overwork, followed by lack of professional valuation; pressure in the process of work; concern and agitation in the daily work. Therefore, it is suggested a deepening of research in relation to determining factors of anxiety and ways to better combat it in the everyday life of the practice of the profession.Keywords: Anxiety. Nurses. Occupational Health. Family Health Strategy.

Purpose This paper aims to contribute to research on corporate governance in regulated sectors, with emphasis in the field of activity of foreign investors through the ownership structure and legal system that regulates companies in Brazil. Design/methodology/approach In the first moment, the investigation had a quantitative approach of relational nature. Based on the data about the valuation of actions, statistical methods were applied to a secondary database containing measurable information provided by the organizations that operate the Brazilian stock-market and documentary evidence provided by the companies. In the second moment, a qualitative approach was adopted, resorting on the use of semi-structured interviews with investors and agents of the sector. Findings The results lead to two paths: presenting the perspective that foreign investors play a key role in improving governance practices because foreign ownership mitigates agency problems, provides adequate follow-up and optimizes the use of corporate resources; and evidencing the existence of a mitigation of operational risks in the face of the various obligations imposed by the concession contract with the regulatory agency, without direct interference under the ownership structure of regulated companies. Research limitations/implications The literature portrays a distinct economic scenario in Brazil, where stock control is pulverized and mechanisms of corporate governance and scope of action of investors and regulated sectors are well-defined and implemented. Practical implications A great part of the studies from this field discusses the same object: the impact of the adoption of corporate governance mechanisms on selected efficiency indicators or on the value of the companies' actions. This investigation, on the other hand, targeted a differentiated approach so that its contribution would lie in the investigation under the influence of the regulation on the legal attributions and the performance of the investors how many conflicts between the other shareholder/regulatory body, as the control measures import by the regulatory agent the concessionaires of the Brazilian highways and transportation sector. Social implications The identification of the presence of foreign investors as a determinant for: better performance of companies in Brazilian regulated sector in terms of market valuation; better mitigation of requirements with the regulatory framework for the agencies that regulate the concession sector, targeting a reduction in the asymmetry of information and transparency among all stakeholders. Originality/value The fact that Brazil is an emerging country that lacks a rigid legal system and corruption-control measures in corporate environments and public sectors, stresses the importance of the application of the “Best Codes of Corporate Governance Practices” in the main developed countries. This also stresses the need for effective supervisory bodies that contribute to a better financial performance of companies, guaranteeing investors the legal system.

Abstract Background Quantitative health preference research has shown that different “perspectives”, defined here as who is imagined to be experiencing particular health states, impact stated preferences. This qualitative project aimed to elucidate this phenomenon, within the context of adults’ valuation of child and adolescent health states. Methods Six focus groups with 30 members of the UK adult public were conducted between December 2019 and February 2020 and analysed using framework analysis. Each focus group had two stages. First, participants individually completed time trade-off tasks and a pairwise task (mirroring a discrete choice experiment without duration) for two EQ-5D-Y health states, assuming a series of perspectives: (a) themselves at current age; (b) another adult; (c) 10-year old child; (d) themselves as a 10-year old child. Second, a semi-structured discussion explored their responses. Results Participants’ views were often heterogeneous, with some common themes. Qualitatively, participants expressed a different willingness to trade-off life years for a 10-year old child versus themselves or another adult, and this differed by the health profile and child imagined. The same health states were often viewed as having a different impact on utility for a 10-year old child than adults. Imagining a 10-year old child is difficult and there is variation in who is imagined. Participants found answering based on their own—adult perspective most acceptable. There were no strong preferences for prioritising child health over working-age adults’ health. Conclusions If an adult sample is used to value child- and adolescent-specific health states it is important to consider the perspective employed. Members of the adult public provide different responses when different perspectives are used due to differences in the perceived impact of the same health states. If adults are asked to imagine a child, we recommend that sampling is representative for parental status, since this can affect preferences.

Resumen: El presente artículo propone estudiar la correlación entre participación social y salud en la vejez femenina. Mediante un diseño correlacional descriptivo de carácter trasversal, se administró un cuestionario estructurado en el marco de una entrevista semiestructurada a una muestra de 70 sujetos de sexo femenino de 60 a 80 años de edad, de la ciudad de Mar del Plata. Se evaluó el estado de salud físico y mental y la participación en actividades y relaciones sociales valoradas social y subjetivamente. Se consideró la frecuencia de asistencia, la satisfacción y la valoración subjetiva de la participación social. Proponemos el concepto de espacios de participación social significativa (EPSS) el cual integra la oferta institucional, actividades valoradas social y subjetivamente, y relaciones sociales significativas, como componentes interdependientes. Se realizó un análisis cuantitativo de los datos. Los resultados mostraron una correlación positiva y estadísticamente significativa entre participación social significativa y salud en adultas mayores (r = 0.633, p = 0.01). Las mujeres ancianas que no participan en actividades y relaciones sociales evidencian un estado de salud psíquica significativamente menor que aquellas quienes muestran un estilo de vida socialmente activo. La participación social significativa promueve un modelo de envejecimiento saludable. Palabras-clave: Vejez Femenina. Participación Social Significativa. Salud. Abstract: Abstract The current paper proposes to study the correlation between social participation and health in the female old age. By means of a descriptive correlational and cross-sectorial design, it was administrated a structured questionnaire in the frame of a semi-structured interview to a sample of 70 subjects of feminine sex from 60 to 80 years old from Mar del Plata city. It was evaluated the physical and mental health condition and the participation in activities and social relationship valued socially and subjectively. It was considered the frequency of attendance, the satisfaction and the subjective valuation about social participation. We propose the concept of significative social participation spaces (SSPS) which integrates the institutional offer, valued socially and subjectively activities, and significative social relationship, as interdependent components. It was done a quantitative analysis of data. The results showed an stadistical significant and positive correlation between significative social participation and health in old women (r = 0.633, p = 0.01). The old women who do not participate in activities and social relationship evidence a health condition significantly smaller than those who show an active socially lifestyle. The significative social participation promote an healthful aging model. Keywords: Female Old Age. Significative Social Participation. Health.

PurposeThe purpose of this research paper is to analyse the internship expectations gap amongst the three main internship stakeholders: employers (company supervisors), academic supervisors and students, in an effort to detect the variables which could assist closing the gap between students' perceptions and the labour market employers and then, between the academic supervisors in Higher Education Institutions (HEIs) and the students. This paper analyses firstly, the variables that determine students' perceptions and overall satisfaction with the internships. After, it examines the differences with the employers' expectations of the interns' performance. Finally, this paper analyses the variables that determine the academic supervisors in HEIs grading of the interns with the overall satisfaction about the students' internship performance. This research serves as a guide for the improvement, refinement and expansion of university internship programme design together with internship best practices definition to close the expectation gaps between the HEIs and the Business World.Design/methodology/approachTwo quantitative surveys were designed to measure students' and employers' perceptions of the internships. Additionally, one semi-structured qualitative interview is performed to deepen understanding of each student's perception of the internship. The authors perform a triangular analysis of students' perceptions and employers' (company supervisors) and academic supervisors' expectations. A T-test analyses the differences between cognitive, transversal and social skills developed in an internship as perceived by students and employers (company supervisors). Finally, linear regressions are run both to identify the variables that determine the students' internship overall satisfaction and also detect the variables that determine the final internship grade assigned by the academic supervisor from the university.FindingsThe authors highlight the following interesting findings. While the students feel that the internships are highly useful and perceive that they were fully integrated into the company's culture, they also state that they learn how to develop their transversal skills much more than the cognitive skills learnt in the whole study programme in their degrees. In parallel, employers (company supervisors), for their part, perceive that students have strong social skills and adjust perfectly to the company's culture, but expected the students to have more creativity and cognitive skills. Finally, the academic supervisor's value the students' written skills together with the company's supervisor valuation more than the students' transversal skills. These main expectation gaps detected must be solved to improve internship outcomes and closing the gaps between the Higher Education and Business World. These findings consolidate existing research and add more quantitative results contextualised to Spanish Higher Education Institutions.Research limitations/implicationsThe limitations of this research are that it only embeds a HEIs in Spain and the sample should be enlarged with more universities not only from Spain but also from around the world. Thus, the findings in this research can be used to improve the internship programme in this HEIs and its best practices, however they cannot be extrapolated to other HEIs still. Nevertheless, other HEIs can learn from this experience. Regarding the surveys these can be reviewed and homogenised for the student's perception items to be more aligned with the company supervisor's expectations and the academic supervisor's requirements of an internship. As implications, the authors have divided them into theoretical and practical. From the theoretical point of view, there needs to be more research about internships done in Economics, Law and Business Degrees field. From the practical point of view, the authors highlight several implications. First, HEIs must develop internship programmes further and promote the three stakeholders, employer–academic supervisor–student communication more fluid. This communication flow will maximize and align both employer and academic supervisor expectations about the students' performance in their internships. This way, student perceptions of their internship experience will improve and align further. Second, internships must be promoted in the Economics and Business Degrees as they are a unique opportunity for students to apply cognitive, transversal and social skills acquired in their study programmes, developing themselves as future professionals. Third, there is a growing need for HEIs to strengthen links with different companies, not only to teach students the skills employers' value but also to ensure that graduates are aware of what is happening in the labour market. Finally, through the internships developing further, academic supervisors must open their assessment to the students' professional skills (critical thinking, creativity, capacity to solve short term problems efficiently,) aligning with labour market needs.Originality/valueThis paper is significant because it shows the growing need for universities to strengthen links with a variety of companies (Business World). Internships are becoming compulsory, having assigned a high percentage of European Credits Transfer System (ECTS) credits to students' Grade Point Average (GPA) in Economics, Law and Business. This research work shows HEIs should improve internship design to close the gap between Higher Education's supply of graduates and the business world's demand for adequately prepared professionals. The results in this paper can help the academic actors start improving the internship design and best practices definition.

The ongoing urbanization leads to densification and growth of cities, which replaces natural areas with hard surfaces. Precipitation is then more likely to runoff as stormwater than to be detained locally. Also, precipitation is predicted to be increasing as an effect of climate change. Traditionally, stormwater has been handled by draining it in underground pipes. As a complement, blue-green infrastructure (BGI) can be used to take care of the increased amount of stormwater. BGI is vegetation and water-based systems that intend to restore the natural flows of water. It does, however, not only provide services for stormwater management but also other services that contribute to human welfare. These are provided for free by nature and are called ecosystem services. By illustrating the value of ecosystem services, the motivation of implementing more BGI can increase. The aim of this project was to provide guidance on how to value ecosystem services that BGI can provide at a district level. The valuation was to be semi-quantitative with the grades 1-5. To do so, ecosystem services were identified and given indicators that could illustrate the extent of the ecosystem services’ presence. Seven different BGI for stormwater management were studied, to determine which added values they can bring into urban settings. The BGI were green roofs, trees, rain gardens, swales, detention basin, detention ponds and attenuation storage tanks. Nine ecosystem services provided by these BGI were then identified. These were flood protection, water treatment, local climate regulation, air quality control, environmental noise control, erosion prevention, recreation, social relations and biodiversity.  Indicators were identified for each ecosystem service through a literature study. It was noted that to value the ecosystem service, it was not enough to only value the presence of the indicators but also necessary to estimate the demand or need for the ecosystem service. Therefore, questions were formed that could help determine the demand for the ecosystem service. The valuation was then based on how well the presence of the ecosystem service corresponded to the demand of it.  After using this valuation method on a case study, it was concluded that this type of valuation is useful for reconstruction projects in an early stage, to illustrate what functions and demands that need to be considered to obtain more ecosystem services. It can then be used for comparison of different proposals, to see which one provides the most ecosystem services. The valuation is conceptual rather than specific. It is useful as it can include any type of ecosystem service but lacks the perspective of costs.
Den pågående urbaniseringen leder till en ökad utbredning och förtätning av städer, vilket innebär att grönytor byts ut mot hårdgjorda. Detta leder till att nederbörd inte omhändertas lokalt utan avrinner istället på de hårdgjorda ytorna som dagvatten. Dessutom förutsägs nederbörden att öka i och med klimatförändringar, vilket ökar mängden dagvatten ytterligare. Traditionellt har dagvatten hanterats genom att avledas i ledningar under mark. Som ett möjligt komplement till denna infrastruktur finns blågrön infrastruktur (BGI). BGI är vegetations- och vattenbaserade system som avser att efterlikna det naturliga flödet av vatten för att minska översvämningsrisken men ger fler nyttor än så. Dessa nyttor benämns ekosystemtjänster. De ökar människors välbefinnande och förses av naturen gratis. Genom att synliggöra värdet av ekosystemtjänster kan motivation till att implementera BGI öka. Syftet med detta projekt var att sammanställa ett beslutsstöd för hur en värdering av ekosystemtjänster från BGI på stadsdelnivå kan gå till. Värderingen skulle vara semi-kvantitativ med en skala 1-5. För att möjliggöra detta identifierades först ekosystemtjänster som sedan tilldelades indikatorer som belyser i vilken utsträckning respektive ekosystemtjänst förekommer. Sju olika blågröna dagvattenlösningar studerades för att avgöra vilka mervärden i form av ekosystemtjänster dessa kan tillföra urbana miljöer. Dessa dagvattensystem var gröna tak, träd, växtbäddar, svackdiken, översvämningsytor, dagvattendammar och fördröjningsmagasin. Nio ekosystemtjänster identifierades kunna uppkomma av dessa blågröna lösningar. Dessa var översvämningsskydd, vattenrening, lokalklimatsreglering, luftrening, bullerreducering, erosionskontroll, rekreation, sociala relationer och biologisk mångfald. För att värdera i vilken utsträckning funktionerna hos ekosystemtjänsterna fanns närvarande togs indikationer fram genom en litteraturstudie. Det ansågs däremot att det inte räckte att enbart värdera förekomsten av ekosystemtjänsten för att bestämma dess värde, utan det var även nödvändigt att studera behovet av dem. Därmed inkluderades frågor som skulle besvara behovet av ekosystemtjänsterna. Värderingen av ekosystemtjänsten baserades då på hur väl förekomsten av ekosystemtjänsten svarade mot behovet. Efter att denna värdering använts på en fallstudie kunde det konstateras att denna typ av värdering är användbar i ett tidigare skede av ombyggnadsprojekt, för att belysa vilka funktioner och behov som behöver tas i beaktande för att erhålla olika ekosystemtjänster. Den kan även användas vid jämförelse av olika förslag, för att visa på vilket förslag som bidrar med mest ekosystemtjänster. Värderingen är konceptuell snarare än specifik och har fördelen att alla ekosystemtjänster kan värderas men belyser enbart nyttor och inte kostnader.