Temat: valuation - Prolib Integro

Skocz do pozycji: 1.

Tytuł:: Ewolucja kategorii wartości przedsiębiorstwa i uwarunkowań jej szacowania
The Evolution of the Category of Enterprise Value and the Conditionings of Its Valuation
Autorzy:: Jaki, Andrzej
Tematy:: enterprise value
enterprise valuation
evolution of valuation; Pokaż więcej
Data publikacji:: 2012
Powiązania:: https://bibliotekanauki.pl/articles/906937.pdf Link otwiera się w nowym oknie
Źródło:: Acta Universitatis Lodziensis. Folia Oeconomica; 2012, 262
0208-6018
2353-7663
Pojawia się w:: Acta Universitatis Lodziensis. Folia Oeconomica
Opis:: The category of value is closely connected with problems of management, accounting and enterprise valuation. We deal with the broadest perspective of perceiving the category of value in case of enterprise valuation. Practical experiences related to the implementation of various scopes of enterprise valuation prove a need for adjusting the ways valuation is performed to changeable conditions of enterprise functioning. This article shows the evolution process of enterprise valuation, both from the angle of the experiences of developed market economies and the experiences of the Polish economy. The evolution of enterprise valuation in Poland is presented from the perspective of the basic conditionings of its performance, such as: the way of perceiving an enterprise as the object of valuation, the scope of valuation, the basic premises for valuation, valuation methods and legal regulations of valuation.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 2.

Tytuł:: COMPARISON OF SELECTED INTERNATIONALLY RECOGNIZED BRAND VALUATION METHODS
Autorzy:: Krizanova, Anna
Janoskova, Katarina
Tematy:: brand
brand value
brand valuation
brand valuation method; Pokaż więcej
Data publikacji:: 2017
Powiązania:: https://bibliotekanauki.pl/articles/489113.pdf Link otwiera się w nowym oknie
Źródło:: Oeconomia Copernicana; 2017, 8, 1; 99-110
2083-1277
Pojawia się w:: Oeconomia Copernicana
Opis:: Research background: There are many consultative groups and market research companies on the market that have also brand valuation included in their service portfolios. Such companies tend to adopt their own unique approaches to value brands to face increasing competition, which is also reinforced by the fact that brand constitutes the company's most valuable commercial and intangible assets. The paper compares selected internationally recognized brand valuation methods, using the mathematical statistics apparatus (Pearson and Spearman correlation coefficients), on the sample of 12 global well-known brands (Apple, Google, Microsoft, Coca-Cola, Facebook, Toyota, IBM, Disney, McDonald's, General Electric, Samsung and Amazon). Purpose of the article: The aim is to analyze the brand values and the methods applied for possible deviations, and identify whether they are statistically significant and/or find any statistical correlation, or eventually recognize them as totally different and independent approaches. Methods: The analysis is carried out by pairwise comparison of selected brand values provided by selected consultative companies (Forbes, Interbrand, Brand Finance and Millward Brown). The degree of correlation of brand values provided by respective consultative groups is calculated using the following correlation coefficients: Pearson's correlation coefficient and its modified non-parametric version involving ordinals — Spearman's rank correlation coefficient. Findings & Value added: The analysis proved the highest correlation of the brand values provided by the Forbes and Interbrand; Subsequently, a trend analysis is carried out to determine the development over time, identifying the most striking development in the brand values provided by Millward Brown (BrandZTM) for the period 2013–2016.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 3.

Tytuł:: BUSINESS VALUATION STANDARDS - A NEW APPROACH FOR POLAND (Standardy wyceny przedsiebiorstw - nowa propozycja)
Autorzy:: Patena, Wiktor
Maslankowski, Krzysztof
Tematy:: BUSINESS APPRAISAL
BUSINESS VALUATION
PRIVATIZATION PROCESS
VALUATION STANDARDS; Pokaż więcej
Data publikacji:: 2010
Powiązania:: https://bibliotekanauki.pl/articles/599396.pdf Link otwiera się w nowym oknie
Źródło:: Finansowy Kwartalnik Internetowy e-Finanse; 2010, 6, 2; 26-39
1734-039X
Pojawia się w:: Finansowy Kwartalnik Internetowy e-Finanse
Opis:: Many of the generally accepted valuation principles and concepts are related to the classical valuation trio: income approach, asset approach, market approach. Professionals who (in the USA) are granted CBA, CVA or ASA titles have to follow prescribed rules and guidelines in preparing and distributing the appraisal reports. The standards created by some professional organizations must follow a uniform standard of practice consistent with the Uniform Standards of Professional Appraisal Practice. In Poland we lack such standards. All valuation professionals recognize many fundamental truths. All valuators agree on the basic definitions surrounding key concepts such as discount rate or FCF. Still, the valuations may lack consistency and integrity that can be imposed by a uniform valuation standard. The paper is an attempt to review existing valuation standards and suggest a new approach to building a code of practice for valuation professionals in Poland.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 4.

Tytuł:: Brand valuation: an innovative approach based on the risk difference
Autorzy:: Skalický, Roman
Meluzín, Tomáš
Zinecker, Marek
Tematy:: brand valuation
valuation methods
risk difference
Net Present Value
NPV
IRR; Pokaż więcej
Data publikacji:: 2021
Powiązania:: https://bibliotekanauki.pl/articles/19233643.pdf Link otwiera się w nowym oknie
Źródło:: Oeconomia Copernicana; 2021, 12, 1; 159-191
2083-1277
Pojawia się w:: Oeconomia Copernicana
Opis:: Research background: Among academicians, a growing interest in brand valuation methods can be observed since the 1980s, when it became obvious that firms have off-balance sheet assets which have a significant effect on their value. Moreover, in a number of cases, the need to value the brand arises due to the reporting requirements or transactional and other intrafirm reasons. The existing methods used so far have commonly focused on changes in variables such as sale prices, changes in customer behaviour, or sales volumes and very often lead to different results, even when valuing the same brand. We believe that the risk factor has been neglected in these methods, although having a significant impact on the brand valuation. Purpose of the article: The aim of this paper is to formulate an alternative brand valuation approach based on the risk difference. This is defined as the difference between the risk to which a producer with a certain brand is exposed and the risk of the producer without a brand. Methods: Firstly, a set of assumptions was defined concerning the issue what conditions are required to be applied to use the proposed methodological approach. Next, the concept itself is formulated and tested while using the case study approach. Hence, in conditions of a model company, the method was verified with specific data. The results were also compared with the reproduction cost approach. Findings & value added: This paper presents a novel brand valuation method based on the risk difference. Building on a thought experiment, we compare an incumbent with a brand rather than with an average producer, which is a commonly used approach, with a new entrant to the market. We argue that in comparison to existing methods, our methodological approach reduces the number of unobservable inputs in the brand valuation process, and thus increases the accuracy and reliability of its results. Our method supports both researchers and practitioners to establish a better understanding between the well-established financial theories and new directions in brand valuation research.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 5.

Tytuł:: Valuation in pupils’ stories as an expression of cognition and evaluation of the world
Autorzy:: KOPEĆ, URSZULA
Tematy:: pupils’ stories
valuation
style; Pokaż więcej
Data publikacji:: 2018
Powiązania:: https://bibliotekanauki.pl/articles/615030.pdf Link otwiera się w nowym oknie
Źródło:: Stylistyka; 2018, 27; 321-333
1230-2287
2545-1669
Pojawia się w:: Stylistyka
Opis:: The analysis of stories written by pupils from sixth and seventh grades proves that they evaluate the depicted world mainly by means of stylistic word formation devices, especially hypocoristic forms and epithets, most frequently of positive markedness. They are also willing to apply exclamations, e.g. łał! and colloquial words such as spoko and goœciu. Their application of phraseological expressions and the creation of metaphors does not seem to be very frequent. Metaphors serve mainly as means to describe abstract concepts, e.g. Rozkwitająca miłość przypomina wschód słońca (The thriving love resembles a sunrise). The analysis of the stories proves that pupils evaluate positively what brings them satisfaction, provides a feeling of safety and what is beautiful, which means that moral, aesthetic and hedonistic values are important to them. Negative valuation, in turn, concerns, first of all, what is related to pain, fear, violence, i.e. with vital and moral anti-values.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 6.

Tytuł:: Comprehensive assessment of meta-analysis and contingent valuation technique for sustainable management of wetland of Middle Ganga Plain
Autorzy:: Roy, Malabika Biswas
Kumar, Abhishek
Chatterjee, Debanjana
Halder, Sudipa
Tematy:: Suraha Tal Wetland
comprehensive meta-analysis
total economic valuation
wetland valuation; Pokaż więcej
Data publikacji:: 2022-06-30
Powiązania:: https://bibliotekanauki.pl/articles/15775826.pdf Link otwiera się w nowym oknie
Źródło:: Quaestiones Geographicae; 2022, 41, 2; 153-165
0137-477X
2081-6383
Pojawia się w:: Quaestiones Geographicae
Opis:: In this study, the functions and threats of Suraha Tal Wetland are identified by the stated preference method and weightage is given according to their rank. The objective of the study is to determine the total economic value of Suraha Tal Wetland. The direct value can be drawn from the market price and from a survey of the stakeholders. Suraha Tal Wetland is also famous for the presence of the Jai Prakash Narayan Birds Sanctuary, which makes it a biodiversity-enriched area. The indirect value has been drawn from a review of the literature on Suraha Tal Wetland and the relevance of this literature is justified through the comprehensive meta-analysis (CMA) software. The total valuation of the wetland has been calculated. The paper concludes with suggestions for a few management strategies for better wetland management.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 7.

Tytuł:: Some mixed matrix problems over several discrete valuation rings
Autorzy:: Gubareni, N.
Tematy:: valuation rings
local invariant rings
discrete valuation rings
approximation theorem
mixed flat matrix problems; Pokaż więcej
Data publikacji:: 2013
Powiązania:: https://bibliotekanauki.pl/articles/122874.pdf Link otwiera się w nowym oknie
Źródło:: Journal of Applied Mathematics and Computational Mechanics; 2013, 12, 4; 47-58
2299-9965
Pojawia się w:: Journal of Applied Mathematics and Computational Mechanics
Opis:: This article presents some results about several district valuation rings with a common skew field of fractions. They are obtained from the approximation theorem for discrete valuation rings. These results give the possibility to solve basic mixed matrix problems for such rings. We present the solution of some mixed flat matrix problems over several district valuation rings with common skew field of fractions.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 8.

Tytuł:: Parametry i zasady wyceny nieruchomości leśnych w rachunkowości. Wycena drzewostanów
The parameters and rules of forest land valuation in accounting. Valuation of forest in the strict sense
Autorzy:: Nemś, Michał
Sadowska, Beata
Szczypa, Piotr
Tematy:: rachunkowość
wycena drzewostanów
parametry wyceny
zasady wyceny
nieruchomości leśne
accounting
valuation of forest
valuation parameters
principles of valuation
forest land; Pokaż więcej
Data publikacji:: 2018
Powiązania:: https://bibliotekanauki.pl/articles/516366.pdf Link otwiera się w nowym oknie
Źródło:: Zeszyty Teoretyczne Rachunkowości; 2018, 96(152); 109-121
1641-4381
2391-677X
Pojawia się w:: Zeszyty Teoretyczne Rachunkowości
Opis:: Państwowe Gospodarstwo Leśne Lasy Państwowe (LP) prowadzi rachunkowość zgodnie z przepisami ustawy o rachunkowości. Ustawa ta wskazuje na parametry i zasady wyceny poszczególnych składników aktywów i pasywów. Praktyka wskazuje, że największy zasób LP, jakim są lasy, nie może być wyceniony wiarygodnie w myśl przepisów tej ustawy, co skutkuje nieujawnianiem w bilansie informacji o większości lasów. Jedynie grunty zakupione lub zamienione są wyceniane i wykazywane w ramach systemu rachunkowości. Celem opracowania jest przeprowadzenie rozważań natury teoretycznej nad możliwościami zastosowania wybranych parametrów i zasad wyceny nieruchomości leśnych, ze szczególnym uwzględnieniem drzewostanów w ramach rozwiązań dopuszczonych przez krajowe i międzynarodowe regulacje rachunkowości. Przyjęto następującą hipotezę: specyfika działalności LP oraz uregulowania ustawy o rachunkowości skłaniają do zmian w klasyfikowaniu nieruchomości leśnych, celem skutecznego doboru parametrów wyceny poszczególnych składników nieruchomości leśnych lub opracowania Krajowego Standardu Rachunkowości przeznaczonego dla gospodarki leśnej. Hipoteza została zweryfikowana pozytywnie w części dotyczącej postulatu opracowania Krajowego Standardu Rachunkowości – leśnictwo.
The State Forests National Forest Holding maintains its accounting records in accordance with the Accounting Act. The law prescribes the parameters and principles of valuation of individual assets and liabilities. Practice shows that forests – the greatest resource of State Forests – cannot be measured reliably in accordance with the provisions of the above-mentioned Act, which results in non-disclosure in the balance sheet of information about most of the forests. Only the land purchased or converted is measured and reported under the accounting system. The aim of the study is to carry out a theoretical consideration of the possibilities of using selected parameters and principles of forest land valuation, with a particular focus on forest in the strict sense, in the framework of national and international accounting regulations. The following hypothesis was adopted: the specificity of State Forests operations and the provisions of the Accounting Act call for changes in the classification of wooded areas so as to achieve an effective selection of parameters for valuation of individual components of woodland or to develop a National Accounting Standard dedicated to forest management. The hypothesis was verified positively in the section on the postulate to develop a National Accounting Standard – forestry.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 9.

Tytuł:: Definicja prawna wartości rynkowej w teorii i praktyce wyceny nieruchomości w Polsce
Autorzy:: Źróbek, Sabina
Renigier-Biłozor, Małgorzata
Walacik, Marek
Tematy:: real estate
valuation methods
market value
legal acts
property valuer
valuation standards; Pokaż więcej
Data publikacji:: 2022-11-13
Powiązania:: https://bibliotekanauki.pl/articles/48562884.pdf Link otwiera się w nowym oknie
Źródło:: Studia Iuridica; 2022, 91; 412-430
0137-4346
Pojawia się w:: Studia Iuridica
Opis:: The authors of this paper emphasize the need for an in-depth analysis of the definition of property market value. In Polish law methods of property valuation is regulated predominantly by the Act on real estate management, the Regulation of the Council of Ministers on real estate valuation and preparation of a valuation report, and by two acts on taxation – on civil law transactions and on tax on personal income. It has been shown that the terms used in these regulations, such as “market value”, “price”, “comparable property”, cause interpretational problems. This is evidenced in court ruling, in the literature of the subject, and in the interpretations published by the organizations of professional property valuers. Based on the research results, as well as on the real estate valuation theory and practice, the authors offer recommendations for changes in the legal regulations, restoration of the original rank of professional real estate valuation standards, and the establishment of a new type of value. The rationale behind these proposals is care for quality of valuation and elimination of at least a limited number of appeals against the estimated market value of the properties.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 10.

Tytuł:: Business Valuation Engagement Letter – Regulations Adopted in Selected Standards
Autorzy:: Grudziński, Michał
Tematy:: standards
business valuation
engagement letter; Pokaż więcej
Data publikacji:: 2011
Powiązania:: https://bibliotekanauki.pl/articles/599412.pdf Link otwiera się w nowym oknie
Źródło:: Finansowy Kwartalnik Internetowy e-Finanse; 2011, 7, 4; 13-24
1734-039X
Pojawia się w:: Finansowy Kwartalnik Internetowy e-Finanse
Opis:: The article presents conclusions drawn from the analysis of regulations concerning the issue of the content of business valuation engagement letter. The analysis covered regulations appearing in eight business valuation standards used in Australia, New Zealand, Hong Kong, Canada and the USA. Author also took into consideration two international standards. The first part of the article reviews business valuation standards valid in selected countries. The second part presents regulations valid while signing a contract for business valuation, included in analyzed standards. The final part of the article compares identified regulations, focusing on information that should be included in business valuation engagement letter.
Dostawca treści:: Biblioteka Nauki

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