scholarly journals IMPROVEMENT OF METHODOLOGICAL SUPPORT FOR CADASTRAL VALUATION

Author(s):  
VLADISLAV YU. SUTYAGIN ◽  
◽  
YANA YU. RADYUKOVA ◽  
VALENTINA V. SMAGINA ◽  
◽  
...  

The 2014 changes in the Tax Code expanded the institute of cadastral valuation from land to capital construction facilities. But this also gave rise to a new wave of questions about the reliability of the cadastral assessment. One of the stumbling blocks was the accounting (exclusion) of land from the cost of the capital construction facility. This article is devoted to methodological substantiation of estimation and accounting of land value in a single real estate object in conditions of lack of initial information. In the article, the authors consider the share of the land plot in the value of a single real estate object as a result of various pricing factors. As a methodological basis for calculating the share of land in a single real estate object, the regression analysis method was used. The results of the present study can be used in cadastral valuation practices as well as market assessments (including forensic examinations) prepared to challenge the results of cadastral valuation. In addition, the authors made a number of proposals for the direction of further improvement of the proposed approach.

Author(s):  
Valeriya Pukhova

The need for improvement of the current mechanism of project financing for the construction of residential real estate arises from the analysis of the theory and practice of financing of the primary housing market. The use of the systemic approach has allowed the author to develop an improved mechanism of project financing, which comprises the principles of project financing, tools, forms of its regulation and methods of implementation of project financing. For efficient operation of the improved mechanism of project financing for the construction of residential real estate, a number of strategies have been proposed for the implementation of an investment and construction project, differing in design solutions, implementation period, marketing policy, rates of filling escrow accounts. The author proposes a scheme for a developer to choose project designs, which is based on the rules for land use and development and urban development regulations. A model for assessing the strategy for the implementation of an investment and construction project in project financing, taking into account the cost of a land plot, interest on a loan, selected design solutions, as well as the return on capital investments, was developed. In order to make a decision on the implementation of one or another investment and construction project for the construction of an apartment building, developers are invited to assess the options for design solutions and draw a conclusion about the most effective one according to the proposed model. The model can be used to assess the influence of the cost of a land plot in the structure of costs when the developer has a model project. It helps take into consideration project designs, the cost of the land plot according to the location of the designed facility, profitability of the expected capital investment and interest on the loan using escrow accounts.


2019 ◽  
Vol 21 (2) ◽  
Author(s):  
Yuniar Aemanah S

Income smoothing is one of the strategies or business conducted by the company's management with the aim to reduce the fluctuations in earnings This is done with the motivation to show good performance to investors. This effort is made by playing with the income and the cost of the current period to be higher or lower than the actual income and expenses. Income smoothing is one form of earnings management. This study aims to determine the effect of independent variables in the form of profitability, firm size, and leverage to the practice of income smoothing in property and real estate companies listed on the Indonesia Stock Exchange 2012 to 2017. The method used in sampling this study using purposive sampling which produces 23 samples within the period of 6 (six years) of 138 sample units. The analytical method used is logistic regression analysis processed using SPSS 23. Based on the result of research, it is found that simultaneously profitability, firm size, and leverage variables influence the practice of income smoothing. Partially variable of firm size, and leverage do not have an effect on income smoothing, while profitability variable have positive and significant effect to income smoothing.


2019 ◽  
Vol 11 (4) ◽  
pp. 325-331 ◽  
Author(s):  
E. I. Gracheva ◽  
O. V. Naumov

One of the main objectives of the development of modern industry in Russia, along with an increase in the absolute volumes of electric power (EP) production, is to strengthen control over its more rational use. Saving EP and reducing the cost of its transmission along power distribution networks is of great importance for the country's energy sector. In terms of their physical nature, in terms of production, transmission and consumption, EP losses are no different from EP served to consumers. Therefore, the assessment of power losses in electrical networks is based on the same economic principles as the assessment of energy served to consumers. EP losses have a significant impact on the technical and economic parameters of the network, since the cost of losses is included in the estimated cost (reduced costs) and cost price (annual operating costs) of EP transmission. The cost component of losses in the cost of EP transmission has a large proportion. The article presents the results of research on the possibility of application of fuzzy regression analysis for problems of assessment and prediction of electric power losses in intrafactory networks. Initial information on the network is uncertain to some extent, which complicates application of traditional methods. The calculation is presented for conventional and fuzzy regression models, along with estimation of error of these models. The relevance of application of fuzzy regression analysis methods is determined by the difficulty of obtaining reliable information about the circuit and regime parameters of intrafactory networks, the probabilistic nature of change of the modes, as well as a whole complex of affecting factors, which are generally challenging for quantitative assessment. Advantages of application of fuzzy regression analysis consist in obtaining confidence intervals of required variables (value of electric power losses) for schemes of networks with uncertain initial information on their parameters, which is characteristic of intrafactory power supply systems, and enables to consider dynamics of their variation.


2019 ◽  
Vol 3 (2) ◽  
pp. 90-98
Author(s):  
Tatyana Kadetova

This article presents an analysis of the application of the technological scheme of work on the state cadastral valuation of land settlements in the Tomsk region. The purpose of the study - an analysis of the application of the technological scheme of work performed on the state cadastral valuation of land settlements of the Tomsk region. In this paper, we studied the results of the cadastral assessment for the Tomsk region in 2014 and identified the main shortcomings of the existing methodology, in terms of the use of the mathematical apparatus in the process of analyzing pricing factors and their selection. Proposals for finalizing the new methodology for cadastral valuation in terms of the use of correlation and regression analysis were made to improve the efficiency and accuracy of the calculation of the cadastral value of real estate objects.


2021 ◽  
pp. 120-130
Author(s):  
А.В. Осенняя ◽  
Б.А. Хахук ◽  
А.А. Кушу ◽  
Н.И. Хушт

В статье отмечено, что при формировании модели кадастровой оценки эксперты сталкиваются с необходимостью обработки и анализа больших массивов исходной информации, достаточность и достоверность которых отображает степень соответствия полученной информации реальным показателям рынка и оцениваемых объектов недвижимости, а также возможность их использования для построения адекватной оценочной модели. На основе анализа действующей законодательной и нормативно-правовой базы рассмотрена методология сбора исходной рыночной информации при кадастровой оценке. Выполненные в статье анализ и оценка отчётов и проектов отчётов об итогах государственной кадастровой оценки земельных участков и объектов капитального строительства в составе земель населенных пунктов в регионах страны позволили выявить существующие проблемы, сформулировать пути их решения, а также привести прогноз ожидаемых результатов. The article notes that when forming a cadastral valuation model, experts are faced with the need to process and analyze large amounts of initial information, the sufficiency and reliability of which reflects the degree of compliance of the information obtained with the real indicators of the market and the estimated real estate objects, as well as the possibility of using them to build an adequate valuation model. Based on the analysis of the current legislative and regulatory framework, the methodology for collecting initial market information for cadastral valuation is considered. The analysis and evaluation of reports and draft reports on the results of the state cadastral assessment of land plots and capital construction projects as part of the lands of settlements in the regions of the country made it possible to identify existing problems, formulate ways to solve them, and also provide a forecast of the expected results.


2020 ◽  
Vol VIII (Issue 4) ◽  
pp. 667-681
Author(s):  
Vladislav Sutyagin ◽  
Yana Radyukova ◽  
Irina Zinovieva ◽  
Svetlana Zenchenko ◽  
Valentina Smagina ◽  
...  

2017 ◽  
Vol 6 ◽  
pp. 3-14
Author(s):  
Olena Slavinska ◽  
Vyacheslav Savenko ◽  
Lyudmila Bondarenko ◽  
Andrey Bubela

The conducted researches aimed to analyze modern models and methods of implementation of the comparative approach in property and real estate appraisal, to investigate and evaluate their effectiveness, to suggest ways of further improving the methods of property valuation. To achieve this aim, the authors carried out a series of computational experiments on a computer. The essence of these experiments was the comparative evaluation of the cost of test properties based on the following methods: expert evaluation, solving systems of linear algebraic equations, based on the normalized distances in the space of pricing factors and the correlation-regression method. An analysis was made of the influence of methods of digitizing the initial data (pricing factors) on the final cost of real estate. On the basis of the studies, prospective ways and directions for further improvement of the methods of property valuation are determined.


2021 ◽  
Vol 13 (1) ◽  
pp. 13-21
Author(s):  
RINA MILYATI YUNIASTUTI

Research with the object of the home industry is the manufacture of peyek kacang which is a traditional food. This study aims to determine the influence of quality costs (prevention costs and appraisal costs) on damaged products. The data analysis method used in this research is descriptive analysis and quantitative analysis. Descriptive analysis to describe the state of the variables in the study while for quantitative analysis with multiple linear regression analysis and hypothesis testing. The results of this study indicate that simultaneously or the F test there is a significant influence between the cost of prevention and the cost of assessing damaged products in home products. Peyek kacang industry with a contribution of 11.8% with a significant test value F count = -0.46> F table = -214.6. Partially there is a significant effect on the cost of prevention of damaged products, where the significant value of the t test = -0.553> t table = - 1.27 and there is also a significant effect of the cost of assessing damaged products, where the significant value of the t test = -0.652 > t table = - 1.27 with an error rate of 5%.   Abstrak: Penelitian dengan objek pada home indutri yaitu pembuatan peyek kacang yang merupakan makanan tradisional. Penelitian ini bertujuan untuk mengetahui besarnya pengaruh biaya kualitas ( Biaya pencegahan dan biaya penilaian) terhadap produk rusak. Metode analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif dan analisis kuantitatif. Analisis deskriptif untuk menggambarkan keadaan variabel –variabel dalam penelitian sedangkan untuk analisis kuantitatif dengan analisis regresi linier berganda serta uji hipotesis.Dari hasil penelitian ini menunjukkan bahwa secara simultan atau uji F terdapat pengaruh yang signifikansi antara biaya pencegahan dan biaya penilaian terhadap produk rusak pada produk home industri peyek kacang dengan kontribusi sebesar 11,8 %  dengan nilai uji signifikan F hitung = -0,46> F tabel = -214,6. Secara parsial terdapat pengaruh yang signifikan biaya pencegahan terhadap produk rusak, dimana nilai signifikan Uji t hitung = -0,553 > t tabel =- 1,27 dan juga  terdapat pengaruh yang signifikan biaya penilaian terhadap produk rusak ,dimana nilai signifikan  Uji t hitung = -0,652 > t tabel =- 1,27 dengan tingkat kesalahan 5%.


2020 ◽  
Vol 3 (2) ◽  
pp. 36-40
Author(s):  
Viktor N. Klyushnichenko

For unambiguous identification of real estate objects, schemes for assigning cadastral numbers were developed, which allow identifying and finding the desired object from millions of others. However not everything is yet resolved in this area. In particular, the scheme for assigning cadastral numbers to capital construction projects requires improvement. The purpose of the work is to develop a mechanism for identifying any object located on a land plot. The relevance of the topic is that the implementation of the proposed scheme provide more accurate identification of objects throughout Russia. The paper analyzes the existing methods of assigning cadastral numbers to real estate, and offers a method to increase the unambiguity of identification of capital construction projects.


CICES ◽  
2019 ◽  
Vol 5 (2) ◽  
pp. 188-203
Author(s):  
Ria Wulandari ◽  
M. Ifran Sanni ◽  
Dani Ramadhan

This research is motivated by a decline in motorcycle sales produced by PT. Yamaha Indonesia MFG in the 2014-2018 period. In this research there was a decrease in the decision on the power of interest in customer purchases on PT. Yamaha Indonesia MFG so that later can be analyzed in the formulation of this paper, that how customer take motorcycle purchase decisions amid the phenomenon of competition and increasingly crowded sales rivalries. The purpose of this research was to analyze the influence of motivation, perceived quality, and customer attitudes toward decisions in purchasing Yamaha motorbikes. This research uses quantitative and qualitative methods. The respondents in this research were 100 people who could meet one to five criteria consisting of; initiator (initiator), influencer (influencer), decision making (decider), purchase (buyer), user (user) motorcycle production PT. Yamaha Indonesia MFG. There are 3 hypotheses formulated and tested using the Regression Analysis method. In qualitative analysis it is obtained from the interpretation of processing data by providing information and explanation. In the results of this research shows the results of Motivation, Quality Perception, and Customer Attitudes have a relationship that has a significant impact on Purchasing Decisions.


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