Development of Land Assets Valuation Methodology in Agriculture of Ukraine

Privatization of public enterprises is a rapidly growing phenomenon in developing countries. However, it requires a lot of policy decisions and careful planning, which depend on high‐quality accounting and valuation data. But, the major controversy which trailed the first phase of privatization programmes in Nigeria is the asset valuation methodology. This article therefore examines valuation issues and problems besetting divestiture of public enterprises in the country and offers suggestions toward improving upon the quality of asset valuation for privatization.

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THE MARKETABILITY DISCOUNT IN SPANISH VALUATION MULTIPLES: INVESTORS’ PERCEPTION IN LISTED COMPANIES VERSUS PRIVATE TRANSACTIONS

Journal of Business Economics and Management ◽

10.3846/jbem.2019.8101 ◽

2019 ◽

Vol 20 (1) ◽

pp. 107-130 ◽

Cited By ~ 4

Author(s):

Ángel Rodríguez López ◽

Gracia Rubio Martín

Keyword(s):

Cross Section ◽

Firm Size ◽

Listed Companies ◽

Previous Literature ◽

Public And Private ◽

Valuation Methodology ◽

Public Versus Private ◽

Important Evidence

The aim of this paper is to assess the fair marketability discount (MD) in the Spanish market for valuation multiples comparing public versus private transactions. The study finds that to obtain MD it is necessary previously to control by a battery of factors that affects ratios’ prices such as industry, firm size, profitability, risk, year and also other characteristics about the buyer. The interactions of MD with each variable showed different investors’ perceptions about non marketability enterprises explaining MD. The valuation methodology applied in the research was a cross section of 824 public and private acquisitions in the Spanish market from the period 2006−2017. This work represents important evidence, in a more integrated vision than previous literature, for analysts and regulators stressing the necessity to apply MD in Spanish valuation processes based in listed multiples.

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Institutional methodology and the instruments of the natural science for the development of the innovation theory

Management Theory and Studies for Rural Business and Infrastructure Development ◽

10.15544/mts.2014.028 ◽

2014 ◽

Vol 36 (2) ◽

pp. 316-324 ◽

Cited By ~ 3

Author(s):

Evgeny Kolbachev

Keyword(s):

General Result ◽

Natural Science ◽

Opportunistic Behavior ◽

Innovation Activities ◽

Innovation Projects ◽

Science Approach ◽

Valuation Methodology ◽

Working Out ◽

Innovation Processes ◽

Original Approach

The grave shortcomings of the monetary valuation of the innovation processes and innovation projects are the general result of the money units’ instability. That’s why working out of the innovation valuation methodology, which methodology is based on the natural science approach, is an actual task, and also the objective of the work. Using the methods of the institutional economy, technological relations and functions theory and the technological orders conception, we worked out the original approach to the innovation projects’ development. The approach gives a possibility to minimize the possibility of the existence of the innovation processes participants’ opportunistic behavior, and to increase the efficiency of the innovation activities.

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VALUE OF AGRICULTURAL EXTERNALITIES ON THE EXAMPLE OF AN AGRITOURISM FARM

Annals of the Polish Association of Agricultural and Agribusiness Economists ◽

10.5604/01.3001.0013.2165 ◽

2019 ◽

Vol XXI (3) ◽

pp. 11-20 ◽

Cited By ~ 1

Author(s):

Rafał Baum ◽

Magdalena Kozera-Kowalska

Keyword(s):

Public Goods ◽

Negative Externalities ◽

Leisure Services ◽

Positive Externalities ◽

Natural Beauty ◽

Environmental Public Goods ◽

Valuation Methodology ◽

The Baltic ◽

Theoretical Considerations

EU agricultural and agrienvironmental policies design is to improve the provision of environmental public goods and positive externalities (or to reduce negative externalities). In turn, the comprehensive identification and analysis of agricultural external economies involve a need for developing a dedicated valuation methodology. The aim of the article is to review methods of valuation of farm agritourism and an attempt to evaluate the farm’s agrotourism value (based on a case study). Considerations were based on a study of scientific literature and own research. The study focuses on presenting valuation methods for external economies, and proposes a methodology for the valuation of some illustrative positive externalities of agricultural production and of natural environmental resources regarded as public goods. The novelty of the analysis concerns its approach - a transition from theoretical considerations to the operationalization of the problem – the article presents a sample of valuation of the agri-tourism value of a farm, defined as the value of a specific location resulting from the natural beauty of the landscape and leisure services produced by environmental assets. Research (surveys among tourists) was carried out in the selected farm located, in a small village by the Baltic Sea, on the outskirts of a National Park. Analysis of the results indicate that landscape features associated with agricultural activities positively influence the demand for rural tourism. The value estimated by the Travel Cost Method (TCM) amounted to PLN 3,767,325 (approx. EUR 876 thousand). The amount shows the importance of externalities generated by the farm.

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Contingent Valuation Methodology and the EU Institutional Framework

Valuing Environmental Preferences ◽

10.1093/0199248915.003.0017 ◽

2001 ◽

pp. 585-612

Author(s):

François Bonnieux ◽

Pierre Rainelli

Keyword(s):

Contingent Valuation ◽

Institutional Framework ◽

Valuation Methodology ◽

The Eu

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Evaluating PDA using financial analysis for streaming videos: a case study at a US academic library

Collection and Curation ◽

10.1108/cc-03-2019-0008 ◽

2019 ◽

Vol 39 (2) ◽

pp. 47-52

Author(s):

Kerry A. Falloon

Keyword(s):

Financial Analysis ◽

Academic Library ◽

Streaming Video ◽

Original Research ◽

Content Type ◽

Financial Valuation ◽

Valuation Methodology ◽

Streaming Videos ◽

Practical Implications

Purpose The purpose of this study is to evaluate the pre and post success of patron-driven acquisition (PDA) streaming video projects using financial analysis, thus comparing PDA as a collection building tool against other legacy purchasing practices. Design/methodology/approach This is primarily a quantitative study based on deductive data derived; however, it does include qualitative findings. Hence, it is a mixed study. Findings The study approaches this topic from the viewpoint that ongoing evaluations of PDA projects, based on savings and benefits derived, can be practically conducted and are useful for CD decision-making by purchasing agents in academic libraries. Research limitations/implications Caution should be used when generalizing this study due to its specificity of its library’s collection development (CD) needs and methodology. The study is not intended to be original research, but it builds upon other case studies in this area. Practical implications In addition to improving CD strategies, libraries could use this study to develop a financial valuation methodology, which can help guide purchasing practices. Social implications This study has implications to all library stakeholders. Originality/value Few studies have compared and analyzed streaming video PDA programs using financial analysis in a practical manner to aid library acquisitions.

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