Goodwill and Special Influences Affecting the Value of Real Estate

2014 ◽  
Vol 1020 ◽  
pp. 760-764
Author(s):  
Vladimír Kulil
Keyword(s):  
Real Estate ◽  
Subject Matter ◽  
Intangible Assets ◽  
Market Value ◽  
Design Quality ◽  
Special Effects ◽  
The Subject ◽  
The Difference ◽  
Real Estate Prices

The subject matter of this thesis is a proposal for a method of valuation of special effects that will impact real estate prices. It deals with proposed procedures for valuation of intangible assets (goodwill), and definitions of such property. Special effects are in particular name, historical value, design, quality of layout, security aspects, accessibility, conflict groups of inhabitants in or near the property, location and other. The value of special effects can be calculated as the difference between market value and the material value of such property without coefficients of merchantability.

Special Influences Affecting the Price of Real Estate / Zvláštní Vlivy Působící Na Cenu Nemovitostí

2012 ◽  
Vol 12 (2) ◽  
pp. 86-94 ◽  
Author(s):  
Vladimír Kulil
Keyword(s):  
Real Estate ◽  
Subject Matter ◽  
Intangible Assets ◽  
Design Quality ◽  
Special Effects ◽  
The Subject ◽  
The Difference ◽  
Real Estate Prices

Abstract The subject matter of this thesis is a proposal for a method of valuation of special effects that may have impact on real estate prices. It deals with proposed procedures for valuation of intangible assets, and definitions of such property. Special effects are in particular name, historical value, design, quality of layout, security aspects, accessibility, conflict groups of inhabitants in or near the property, and location. The value of special effects can be calculated as the difference between usual and material value of such property without coefficients of merchantability.

scholarly journals Intangible Assets and Goodwill Valuation in the European Union

2019 ◽  
Vol 5 (3) ◽  
pp. 25-30
Author(s):  
Vladimír Kulil
Keyword(s):  
European Union ◽  
Best Practices ◽  
Subject Matter ◽  
Intangible Assets ◽  
The European Union ◽  
Design Quality ◽  
Special Effects ◽  
Valuation Process ◽  
The Subject

European valuation standards TEGoVA have conception for valuation of intangible assets and they formed to conform to International valuation standards (IVS) also to reach worldwide consensus in best practices in valuation process. The process of valuation of intangible influences was also surveyed in China, Hong Kong, USA, Canada, Japan, Germany, UK, Poland, Russia and overall in the Europe. Situation in mentioned locations is similar, valuation of intangible influences has not been determined by a concrete list of items and there has not been established concrete clear process. The subject matter of this paper is a proposal for a method of valuation of intangible effects that will impact assets prices. It deals with proposed procedures for valuation of intangible assets. Special effects are in particular name, historical value, design, quality of layout, security aspects, accessibility, and conflict groups of inhabitants in or near the property, location, provenience and other.

scholarly journals FORENSIC CHARACTERISTICS OF THE OFFER, PROMISE OR THE PROVISION OF IMPROPER BENEFITS: THE SUBJECT-MATTER OF A CRIME

2020 ◽  
pp. 19-25
Author(s):  
Г. О. Гончарук
Keyword(s):  
Subject Matter ◽  
Scientific Literature ◽  
Intangible Assets ◽  
Criminal Code ◽  
Local Currency ◽  
Judicial Practice ◽  
Proposal A ◽  
The Subject ◽  
Definition Of

The article is devoted to the definition of the subject-matter of such corruption crimes as a proposal, a promise or the provision of an undue benefit (stipulated in Article 369 of the Criminal Code of Ukraine). The normative legal acts, forensic scientific literature, and also the analysis of judicial practice are studied. It is ascertained that to the subjects of the proposal, the promise or the provision of undue benefits, that is, the crimes provided for in Art. 369 of the Criminal Code of Ukraine can be classified as: a) cash, b) benefits, c) benefits d) services, e) intangible assets, f) other property. Taking into account the following forming properties, it is expedient to subdivide the objects of the offer or the promise of improper benefit to the official for real and symbolic. In accordance with the analysis of judicial practice, the average subject-matter of a proposal, promise or provision of improper benefit to an official is cash in local currency (UAH) in the amount of UAH 6286.70.

scholarly journals Development of Radio Broadcasting in the Penza Region in the Late 1940s — Early 1950s.

2020 ◽  
pp. 67-70
Author(s):  
I.N. Simonova
Keyword(s):  
Subject Matter ◽  
Professional Training ◽  
Editorial Staff ◽  
Quantitative Ratio ◽  
Strict Control ◽  
Radio Broadcasting ◽  
The Subject ◽  
Local Party ◽  
Local Radio

The paper considers the development of broadcasting in the Penza region in the late 1940s and early 1950s, Emphasizes that this period is characterized by active and widespread broadcasting across the country and on the territory of the studied region. Radio infection affected not only regional settlements and working centers of the region, but also remote collective farms. The leader in the development of local radio broadcasting was Kameshkir district, which had its own Studio. It is noted that the radio broadcasting of the Penza region was under strict control of the party and Soviet bodies. For each program, a mandatory verification procedure was introduced, and thematic plans of programs were sent to the places. The quality of local programs directly depended on the level of professional training of editorial staff. The most interesting and operative in content were the programs of the Penza, Kuznetsk and Kamenskaya editions, which actively attracted local party, Komsomol and Soviet workers, leading figures in industry and agriculture, propagandists and agitators to the speeches. Radio broadcasting in the Penza region in the 1940s and early 1950s was actively developed and had a strong propaganda orientation, which was reflected in the subject matter and the quantitative ratio of radio broadcasts.

scholarly journals Students’ View on CLIL: Perceived Benefits and Limitations

EL LE ◽  
2021 ◽  
Author(s):  
Francesca Zanoni
Keyword(s):  
Subject Matter ◽  
Curriculum Design ◽  
School System ◽  
Positive Impact ◽  
Linguistic Competence ◽  
L2 Proficiency ◽  
Italian School ◽  
The Subject ◽  
Autonomous Province

In the last few years, Content and Language Integrated Learning (CLIL) has been extensively implemented in the Italian school system and particularly in the Autonomous Province of Trento. This article aims to analyse students’ perception of the quality of their CLIL experience since they are the final recipients of CLIL. Results suggest that students acknowledge the positive impact of CLIL on their L2 proficiency (English). However, the success of CLIL seems to be strongly dependent on the CLIL teacher’s linguistic competence in the L2 and on the CLIL curriculum design, which should avoid oversimplification of the subject matter taught by means of the L2.

scholarly journals The Development of Comics as Social Studies Learning Media in International Trade Materials for Class VIII SMP

2021 ◽  
Vol 3 (2) ◽  
pp. 190-203
Author(s):  
Putra Bernadus Banilo ◽  
Yulita Pujiharti
Keyword(s):  
International Trade ◽  
Social Studies ◽  
Subject Matter ◽  
Student Response ◽  
Expert Assessment ◽  
Mixed Methods Design ◽  
Class Viii ◽  
The Media ◽  
The Subject

This study aims to develop comics as a medium of learning with the subject matter of international trade for class VIII SMP. The approach used is research and development (R & D). This research method is mixed methods design. The subjects in this study were students of SMP 'Aisyiyah Muhammadiyah 3 Malang. Data collection techniques using questionnaires and observation. The comic developed refers to the stages of development by Thiagarajan (1974) namely the development of a modified 4D model according to research needs. The results of the study show that thelearning media is comic very feasible to be applied in social studies learning with the subject of international trade for class VIII SMP. Quantitatively, the assessment of the material expert is (3.27) with a very valid category. The expert assessment is based on the suitability of the curriculum, the truth of the content and the method of presenting the material is included in the very valid category), and the media expert's assessment obtained a score of (3.20) with a very valid category. The media expert's assessment is based on considerations of visual design, language in the media and the quality of graphics, the score (3.20) is in the very valid category. Meanwhile, the student response sheets that were distributed to measure the level of attractiveness ofmedia comics received a response of 84.5% with a very good category. However, the pilot phase in this study could not be carried out as a whole, this was caused by the constraints experienced by the researchers. The percentage level of attractiveness of the media obtained from the student response sheets shows that the learning media for comics is in a very good category, which means that the learning media for comics is effectively used in the subject matter of international trade for class VIII SMP. Qualitatively,media comics as learning media on the subject of international trade are able to attract students' attention to study, facilitate student learning, and assist students in relating international trade material to everyday events.

scholarly journals ASPEK HUKUM PENILAIAN HARGA YANG WAJAR DALAM PERTUKARAN BARANG

to-ra ◽  
2015 ◽  
Vol 1 (2) ◽  
pp. 99
Author(s):  
Henry Donald Lombantoruan
Keyword(s):  
Exchange Process ◽  
Market Value ◽  
Financial Statements ◽  
Fair Value ◽  
Goods And Services ◽  
Principle Of Justice ◽  
The Difference ◽  
Economic Transaction ◽  
Special Assessment

Abstract   One of the main principles to ensure economic transactions more efficient and effective is the principle of justice felt by the economic actors. The principle of justice can only be realized if each economic actor mutually agreed upon value (value) of goods and services as well as the currency unit in every economic transaction. In other words, the exchange of (exchange) would not happen if there is no agreement on the value of the underlying economic exchange. In this case, efficient or not an economic system will be determined by how objects are interchangeable assessed. Conditions ‘over-valued’ or ‘under-valued’ of object-exchange will certainly make the transaction does not run efficiently and optimally. Conditions ‘over-valued’ will be very detrimental to consumers and profitable producer or seller. The difference in prices due to ‘over-valued’ is a reflection of the inefficiency of an economy, because consumers should get cheaper products and services. Exchange process in a transaction that took place between economic actors was based on the agreement the fair value of the goods and services both private and state. Fair value (fair value) is basically a reflection of the market value (Market value) of assets. When the fair value opinion generated by the Valuer carried out correctly, of course, will increase improve the quality of financial statements. This is because the value of corporate assets truly reflect the conditions (market value) up to date, so that the company’s assets will not be reported undervalued or overvalued. The problem is, until now we have not had conditions governing special assessment. No new judging partially regulated in the Capital Market Law, Banking and Insurance. In the case there are still many areas that need adjustment of business judgment. The question is, what arrangements benefit assessment?   Kata kunci: Aspek Hukum Penilaian Harga Wajar

scholarly journals PENERAPAN MODEL PEMBELAJARAN TIME TOKEN UNTUK MENINGKATKAN KEMAMPUAN BERTANYA DAN HASIL BELAJAR KIMIA SISWA KELAS X MIPA 1 SMAN 09 KOTA BENGKULU TAHUN AJARAN 2017/2018

Alotrop ◽  
2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Ufi Damayanti ◽  
Amrul Bahar ◽  
Salastri Rohiat
Keyword(s):  
Student Learning ◽  
Learning Outcomes ◽  
Subject Matter ◽  
Redox Reactions ◽  
Learning Cycle ◽  
Research Results ◽  
School Year ◽  
Teachers And Students ◽  
The Subject

Research the act of this class carried out of date 01 February 2018 – 08 March 2018aims to (1) enhance the capacity of ask a student to lose their; (2) increase yields of of students to study, declaration of relinquishing his her to see liveliness of teachers and students in the process of learning to promote disorder to. A subject in this research is a student X MIPA 1 SMAN 09 city Bengkulu school year 2017/2018 on the subject of redox reactions, which amounted to 28 students. The research results show that the implementation of learning cooperative type time token can improve the ability ask students, improve learning outcomes students, and improving liveliness teachers and students in learning in subject matter reaction redoks the result of which have be completed in cycle 3rd. On the ability of cycle I ask students 75 % rate of C1, 15 % rate of C2, 10 % rate of C3 and 28,57 % student learning. Cycle II ask students 65,22 % rate of C1, 21,74 % rate of C2, 13.04 % rate of C3 with 64,29 % student learning. The cycle III ask student 4,35 % rate of C1, 78,26 % rate of C2, and 17,39 % rate of C3, with 89,29 % student learning (who has achieved indicators of the quality of the success of research and KKM). To liveliness teachers from the cycle I, II, and III each 25, 27, and 30, while liveliness students in each 21, 24, and 28

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