ASSESSMENT METHODS

The article is devoted to the research analysis of the current patterns of development of evaluation activities. Three systemic approaches used in modern evaluation activities are considered. Their analysis and criticism is carried out. Conclusions are drawn about their effective symbiosis. Definitions of cost and price are given. An approximate method of market analysis on the example of movable property is disclosed. Each of the stages is revealed. In conclusion, it was concluded that modern valuation methods require improvement, since any valuation method gives only an approximate cost. The main problem of all evaluation methods is also formulated: irrationality of the market: sellers and buyers

Influence of stakeholders' perception on value creation and measurement: the case of football clubs

PurposeThe presented study aims to identify and classify the value factors that influence the value of football clubs from the stakeholder perspective, while also discussing how these factors can affect the choice of valuation methods. The paper considers how value should be measured from the perspective of stakeholders. Research focuses on clubs embedded deeply in a wide interrelated network of stakeholders.Design/methodology/approachA mixed research approach was established in order to obtain a more holistic understanding of value creation, value factors and measurement. The research builds on observational study with a mix of retrospective longitudinal study of Polish men's football clubs and interviews with stakeholders, which are then triangulated as part of a critical discussion on valuation methods.FindingsThe results show the most significant value factors determined by the stakeholders. The study discusses which performance and value measures should be used to measure value for the stakeholders of football clubs. Intellectual capital methods and asset-based methods should definitely be relied on as part of measuring the performance of football clubs within the stakeholders' network. All findings suggest the use of the multivariate valuation method in accordance with previous research.Originality/valueThe classified key value factors enable the management of football clubs to properly manage stakeholder relationships and address various stakeholders' concerns in a sustainable way. The paper proposes a research process, which may also be implemented in other studies in the non-profit sector and contributes to the literature in the fields of sports management.

Research on the Value of Tesla Inc. based on Three Valuation Methods

This article describes how to use three different methods to estimate whether Tesla is worth investing, and each method has been accurately calculated and speculated. In the introduction part, Tesla’s current situation and history are addressed. In the theoretical framework, WACC, DCF, and Multiple method are discussed in turn, and they take different approaches. In the WACC section, the author uses a lot of data and context; in the DCF section, various terms are adopted; in multiple methods, the author makes a few tables for clarity. Finally, compared with the market value, Tesla's actual value is overestimated. The reference section summarizes all the data sources mentioned above.

Can I trust my ears in VR? Head-related transfer functions and valuation methods with descriptive attributes in virtual reality

In this article, we present the current state of the art in binaural audio with the focus on head-related transfer functions (HRTFs) and valuation methods of virtual acoustics with descriptive attributes. This combination provides a methodology, which delivers the basis for research studies in virtual reality (VR) on individual and non-individual head-related transfer functions. Based on the largely explored localization perception of static audio signals, this review offers an overview of the directional hearing during head and sound source movement and multimodality in audiovisual virtual environments. Perceptual quality characteristics provide evaluation methods from which future HRTF VR experiments and virtual environments studies on binaural acoustics could benefit.