scholarly journals CONCEPTUAL ASPECTS AND THE MOST USED PRACTICES IN OBTAINING THE RELIABILITY OF ENTITY VALUE ESTIMATION

2021 ◽  
pp. 16-30
Author(s):  
Iulita BIRCA ◽  
Mariana Rodica TIRLEA ◽  
Victoria GANEA ◽  
Olga BUZU
Keyword(s):  
Evaluation Methods ◽  
Business Owners ◽  
Practical Aspect ◽  
Important Process ◽  
Evaluation Standards ◽  
Effective Evaluation ◽  
Economic Entity ◽  
Value Estimation ◽  
Statistical Indicators ◽  
Made In

Estimating the entity value is topical and of particular interest to managers and business owners, who in turn hope that through the evaluation they will obtain parallel and new possibilities for the business remediation. In this context, managers seek the support of qualified assessors, who will conduct a thorough analysis of the entity’s state at a given date, will apply the most effective evaluation methods. In this paper we proposed to investigate and analyze the theoretical aspects of the entity value estimation (EVE), rendered in the opinion of the well-informed researchers and in the light of the evaluation standards. As a result, we note that the criteria of evaluations have been supplemented with the following criterion: by type of activity of the economic entity. We estimate the evaluation methods in order to identify the most accepted and effective method for this important process to the entity. For the practical aspect of the investigation, we focused on the method of comparison in the market valuation of the enterprise, in order to establish the statistical indicators consisting of the calculation of the median and the arithmetic mean. Based on the calculations made in the practical part, we have found that an economic entity can change its own value, in particular, by the way its values are profitable. In estimating the value of the entity, a decision-making function is attributed to the rests with the assessor, in particular with regard to the methods selected and applied professionally by the entity, in compliance with professional valuation standards and current regulations, as the fair estimation of the entity’s value leads to a secure future and a guaranteed success.

scholarly journals Experimental Investigations on Ultimate Behavior of Fabricated Mobile Scaffolds

Metals ◽  
2021 ◽  
Vol 11 (6) ◽  
pp. 851
Author(s):  
Heesoo Kim ◽  
Jeonghyeon Lim ◽  
Jeonghwa Lee ◽  
Young Jong Kang ◽  
Seungjun Kim
Keyword(s):  
Evaluation Methods ◽  
System Level ◽  
Structural Safety ◽  
Structural Performance ◽  
Experimental Investigations ◽  
Rigorous Evaluation ◽  
Effective Evaluation ◽  
Test Models ◽  
Behavior Characteristics ◽  
Structural Behaviors

A fabricated mobile scaffold has various components, including vertical members, horizontal members, braces, work plates, and castor wheels. In Korea, the structural performance of each member must be validated based on member-level structural safety criteria; this means that rigorous evaluation methods are required to secure the system-level structural safety of the fabricated mobile scaffold. To suggest rational system-level structural safety criteria and effective evaluation methods, the characteristics of the structural behaviors of the assembled structure must be investigated first. Unlike other temporary equipment, it is a product that requires convenience of use and ease of movement. Therefore, to secure the safety and usability of the structure, it is necessary to evaluate the ultimate behavior of a mobile scaffold fabricated with various material and structural types. In an experimental study, the ultimate mode and load-bearing capacity were investigated, and the appropriateness of the required performance of the mobile scaffold was reviewed. Three types of experimental test models with different materials (steel and aluminum) and stories (single-story and three-story erection) were selected and examined for vertical loads. Based on the experimental results, the ultimate behavior characteristics of the fabricated mobile scaffold were analyzed, and the ultimate load was identified.

Rooting Evaluation Guidelines in Relational Ethics: Lessons From Africa

2019 ◽  
Vol 41 (3) ◽  
pp. 404-419
Author(s):  
Caitlin Blaser Mapitsa ◽  
Tara Polzer Ngwato
Keyword(s):  
Culturally Responsive ◽  
Social Research ◽  
Relational Ethics ◽  
Developed Country ◽  
Evaluation Standards ◽  
The Public ◽  
Trade Offs ◽  
Context Specific ◽  
Ethical Clearance ◽  
Made In

As global discussions of evaluation standards become more contextually nuanced, culturally responsive conceptions of ethics have not been sufficiently discussed. In academic social research, ethical clearance processes have been designed to protect vulnerable people from harm related to participation in a research project. This article expands the ambit of ethical protection thinking and proposes a relational ethics approach for evaluation practitioners. This centers an analysis of power relations among and within all the different stakeholder groups in order to establish, in a context-specific manner, which stakeholders are vulnerable and in need of protection. The approach also contextualizes the nature of “the public good,” as part of an ethical consideration of interest trade-offs during evaluations. The discussion is informed by our experiences in African contexts and speaks to the “Made in Africa” research agenda but is also relevant to other global contexts where alternatives to “developed country” ontological assumptions about the roles of researchers and participations and the nature of vulnerability are being reconsidered.

scholarly journals CIR v Niko: A question of economic reality

2019 ◽  
Vol 19 ◽  
pp. 139-160
Author(s):  
E M Stack ◽  
M Stiglingh ◽  
A Koekemoer
Keyword(s):  
Court Decisions ◽  
Economic Gain ◽  
Economic Entity ◽  
Lump Sum ◽  
Economic Reality ◽  
Taxation System ◽  
A Company ◽  
Made In ◽  
Sole Owner

This article analyses the facts and judgment in CIR v Niko, involving the transfer of business assets from a sole trader to a company, the shares of which were substantially owned by the same sole trader. This case changed the inherently flawed, but prevailing practice at that stage of regarding a lump-sum payment from a lock-stock-and-barrel sale of a business as a receipt of a capital nature, to a receipt that needed to be allocated to the various assets included in the sale, and therefore potentially the receipt would be partly of a capital and partly of a revenue nature. Although the conclusion relating to lock-stock-and-barrel sales in general was sound, the submission made in this article is that, in the particular circumstances of the case, the economic reality of the transaction was not considered – virtually no economic gain was realised by J. Niko, the seller and sole owner of the business to a company of which he was also the substantial shareholder. Two subsequent court decisions, which similarly ignored the economic reality of the transactions in the context of a group of companies, followed this judgment. In this article, the problematic nature of the decisions that ignored the economic reality of the transactions is demonstrated with reference to accepted canons of a good taxation system. The article also explains the partial legislative relief that has subsequently been granted for transfers of assets from a person to a company and for transfers within a group of companies, but concludes that there is a need for full recognition of a group of companies as an economic entity for tax purposes.

scholarly journals Construction and Use of the Regional Input-Output Model with Environmental and Economic Development Blocks

2020 ◽  
Vol 20 (3) ◽  
pp. 27-46
Author(s):  
Аlexander О. Baranov ◽  
Victor N. Pavlov ◽  
Tatiana O. Tagaeva ◽  
Yuliia M. Slepenkova
Keyword(s):  
Mathematical Modeling ◽  
Environmental Economics ◽  
Statistical Data ◽  
Environmental Issues ◽  
Environmental Data ◽  
State University ◽  
Input Output ◽  
The 1960S ◽  
Statistical Indicators ◽  
Made In

The paper analyzes environmental-economics models developed by foreign and Russian scientists. The first attempts to combine both economic and environmental issues in mathematical modeling were made in the 1960s, with most of them been theoretical due to lack of necessary data. With the development of modeling approaches, following on Wassily Leontief’s models, an environmental block has been included into input-output models. However, most of the existing models can hardly be applied to practice due to lack of statistical data and the absence of inter-industry approach. Even today the main restricting factor for these models to be used in practice is still limited availability of information, including not only economic but also environmental data, which is especially critical for regional researches, as the number of statistical indicators for the regions is much lower than at the macro level. The article provides mathematical description of the input-output model with an environmental block. The model is developed at the Institute of Economics and Industrial Engineering of the Siberian Branch of the RAS in collaboration with the Novosibirsk State University. The model can be used for regional researches, given the input-output tables for the region is available.

scholarly journals Learning Supervision as Implementation of Learning Leadership at MTs Nurul Huda Bogor City

2021 ◽  
Vol 4 (1) ◽  
pp. 65-84
Author(s):  
Gunarti Sukriyatun
Keyword(s):  
Performance Assessment ◽  
School Leadership ◽  
Learning Process ◽  
Performance Indicators ◽  
Evaluation Methods ◽  
Complete Data ◽  
Learning Objectives ◽  
Islamic School ◽  
Maximum Score ◽  
Made In

Teachers as determinants of the success of the learning process in schools/madrasahs have a very important role. In its activities the teacher must carry out several efforts so that the planned learning objectives are achieved. Various plans and preparations made in the learning process must be evaluated programmatically and continuously. One of the evaluation methods is the supervision of learning carried out by the principal/madrasah. With the supervision of learning, it is possible to know the problems that arise as well as find ways to solve the problems that exist in learning. Learning supervision is carried out as well as the implementation of learning leadership carried out by the principal/madrasah. From the results of the performance assessment of the head of Madrasah Tsanawiyah (MTs) Nurul Huda Bogor City, it was found that the supervision of teachers and education staff obtained a score of 42 out of a maximum score of 44 or 95.45%. The performance indicators of the head of madrasa in carrying out supervision are met with complete data support. Thus efforts to make changes in learning towards improvement will be realized. Keyword: supervision; learning; Islamic school; leadership.

scholarly journals LAW ENFORCEMENT BODIES OF THE CHECHEN REPUBLIC: SEPARATE CHRONOLOGICAL AND STATISTICAL INDICATORS OF SECURITY AND LEGAL ORDER ISSUES

2020 ◽  
Vol 35 (3) ◽  
pp. 166-169
Author(s):  
S-M.R. Simbagaev ◽  
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Educational Institutions ◽  
Law And Order ◽  
Law Enforcement Agencies ◽  
Training Courses ◽  
The Russian Federation ◽  
The Law ◽  
Statistical Indicators ◽  
Made In

The article systematizes the generalizing experience of the Chechen Republic in matters of security and law and order over the twenty-year period of the XXI century. Provides statistical data from open information sources on the activities of the law enforcement agencies of the Chechen Republic in various directions. A whole range of issues related to the work of the police (currently the police), investigative bodies and the prosecutor's office of the Chechen Republic are analyzed. Revealed and substantiated the need to systematize disparate information on the crime situation in the Chechen Republic for the modern historical and legal science of the Russian Federation. Generalizing conclusions of the ratio of effectiveness are made in comparison with other regional law enforcement agencies of the Russian Federation. In the methodological aspect, it is focused on the introduction of special disciplines taught at the law faculties of higher educational institutions into training courses.

A comparison on the evaluation standards of sustainable campus between China and America

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Bifeng Zhu ◽  
Gebing Liu ◽  
Jing Feng
Keyword(s):  
Comparative Study ◽  
Hot Spots ◽  
Evaluation Method ◽  
Evaluation Methods ◽  
Global Evaluation ◽  
Evaluation Standards ◽  
Content Type ◽  
Evaluation Standard ◽  
Advantages And Disadvantages ◽  
Green Campus

Purpose This paper aims to make a comparative study on the latest version of green campus evaluation standard between China and America: Green Campus Evaluation Standard (GB/T51356-2019) and the sustainability tracking, assessment and rating system (STARS 2.2). The differences of evaluation methods and contents are analyzed and their respective characteristics and advantages are sorted out, so as to promote the development of sustainable campus evaluation standards. Design/methodology/approach The research mainly adopts the method of comparative study, which is carried out from three dimensions, namely, the related policies development of campus construction and world university sustainable rankings; the content of evaluation standards (including evaluation methods and evaluation categories and scores); the characteristics and current application of standards. Findings There are great differences between the evaluation standards of China and America in organization and participation mode, evaluation method and content. Public engagement, energy and campus engagement are the hot spots. Buildings, energy, food and dining and investment and finance will become the focus of sustainable campus in the future. Specific optimization strategies of key points, evaluation method and content and organization and participation mode of Chinese standard are put forward. Practical implications This paper clarifies the advantages and disadvantages of the current global sustainable campus, and provides the basis for the next stage of construction policy. At the same time, it is helpful for all countries, especially China, to formulate construction guidelines that not only meet their own actual needs but also conform to the trend of global sustainable campus development. Social implications The connotation of sustainable campus is enriched, and the evaluation standards of sustainable campus are improved. The development of sustainable campus is promoted, so as to realize the sustainable development goals. Originality/value This research expands the scope of the study to the whole campus, rather than just one aspect of campus buildings. It compares the evaluation standard of green campus in China with STARS in the USA, and no longer compares leadership in energy and environmental design for schools. It discusses the campus building’s energy conservation while paying attention to the campus green consciousness, green management and green planning. Based on the relevant data currently used by STARS in the global evaluation, this paper analyzes the hot spots and shortcomings of the current global sustainable campus construction and puts forward some optimization suggestions for China’s green campus evaluation system.

Implementing The Standards: Beginning To Implement The Standards In Grades 7–12

1989 ◽  
Vol 82 (6) ◽  
pp. 427-430
Author(s):  
Harold L. Schoen
Keyword(s):  
Mathematics Teachers ◽  
Mathematics Teacher ◽  
School Setting ◽  
School Mathematics ◽  
Evaluation Standards ◽  
Mathematics Standards ◽  
Exciting Time ◽  
Made In

Now is an exciting time to be a mathematics teacher! One major reason is that technology has developed to the point that we must reconsider what mathematics should be taught and in what way. The position of the NCTM concerning this and other curricular issues can be found in Curriculum and Evaluation Standards for School Mathematics (Standards) (NCTM 1989). The Standards document is a fairly specific set of curricular recommendations (standards) with examples of content and teaching scenarios that illustrate concretely the meaning of each standard, but it is not a set of course descriptions or a list of behavioral objectives. No attempt is made in the document to describe exactly how to implement the standards in a given school setting, so not surprisingly, many mathematics teachers are seeking more specific ideas for implementation

Study and Application of Green and Low-Carbon Highway Evaluation Indicators System

2014 ◽  
Vol 641-642 ◽  
pp. 721-726
Author(s):  
Bin Ouyang ◽  
Zhen Hua Feng ◽  
Xue Ying Yang ◽  
Yang Liu ◽  
Yi Zhang
Keyword(s):  
Evaluation Methods ◽  
Hunan Province ◽  
Low Carbon ◽  
Scientific Validity ◽  
Evaluation Standards ◽  
Technical Indicators ◽  
Practical Evaluation

Based on four categories of indicators, including comprehensive indicators, technical indicators, supporting (managerial) indicators and characteristic indicators, combined with actual characteristics of Chinese highway development, this paper discusses about and builds a green and low-carbon highway evaluation indicators system, and puts forward a set of simple and practical evaluation methods and evaluation standards system; with case study of Linxiang City to Yueyang City (Da-Yue) Expressway in Hunan Province, this paper also conducts empirical pre-evaluation of planning level in 2017, and verifies scientific validity of the indicators system.

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