隨著電腦及統計模型的發展、原本用於稅賦評估工具的大量估價逐漸受到重視。美國更利用完善的國家層級資料，將大量估價改良為自動估價模型（Automated Valuation Model, AVM）。由於估值估算快速、成本低廉及龐大的資料庫等優點，受到美國私部門的歡迎。另一方面，不動產市場仍有存在著個別估價的客觀性的質疑，而估價行為學也證實了個別估價有偏離估價程序的可能。市場上存在著兩者的支持者，但由於兩者特性迥然不同，甚難比較。 本研究以一致的資料庫及衡量標準，將交易價格做為市場價值表徵，以估值的準確性作為衡量兩者的準則，找出兩者的特性及適用範圍。實證結果顯示當勘估標的數量達到一定程度，可忽略不動產的異質性時，個別估價與大量估價準確性並沒有顯著的差異。但個別估價準確性的分配較大量估價集中、且偏誤程度也較低。個別估價較不受不動產特性的影響，適用的範圍較廣；而大量估價較易受到不動產特性影響，適用範圍視資料庫的內容而定。另一方面，個別估價的估價認知具有時間性，表示不動產估價師需更新估價認知，以保持高度的估值準確性。此說明了國內不動產市場的變化快速及國內不動產估價師的專業能力。 / With the development of computer and statistical model, the mass appraisal as assessment tool has been paid attention gradually. Americans utilize the national data to develop Automated Valuation Models (AVMs).For its advantages of faster valuation , less cost and huge database, mass appraisal is used as assessment but also appraisal tool . On the other hand, the real estate market stills have query with objectivity of individual appraisers. The study of appraisers’ behavior suggest that the possibility of deviate from standard procedure of appraising. In a matter of fact, the real state market is filled with supporters of appraisers and mass appraisals. Because of these different characteristic, it’s difficult to compare with. This research will trade selling-prices to seek for the market value form with unanimous database and criterion, regard accuracy of valuation as and weigh the criterion of the two, and find out the characteristic of the two and scope of application .Although the result showed that the accuracy is no difference between appraiser and mass appraisal significantly when the amount of real estates is large enough to neglect heterogeneity. Compare with mass appraisal, the distribution of appraiser’s accuracy is more centralized and the standard deviation is smaller. The accuracy of appraiser is steady, and the scope of application is relatively wide. But the accuracy of mass appraisal is affected by the characteristic of real estate, and the scope of application depends on content of the database.On the other hand, the appraisal cognition has timeliness, it shows appraiser needs to upgrade the appraise cognition and the market condition , in order to keep the valuation accuracy of the height. This has stated the fast-change market and domestic the professional ability of appraisers.

不動產估價師之主觀判斷在估價過程中占有舉足輕重的地位，尤以市場比較法中之案例選擇、比較項目之調整最為明顯。然而不動產估價既然非由機器所為，則不動產估價師之行為勢必會影響到其價值判斷。而不動產估價師於行為上之差異，極可能是因為心理層面的某些狀態所致，如過度自信。心理學上已針對許多領域專家之信心判斷進行探討，且均發現多數會有過度自信之情形發生，過度自信將導致人們表現於行為上，進而從事錯誤的決策。 / 本文嘗試以心理學上之行為研究方法，探討不動產估價師於進行不動產估價作業時其信心判斷情形，是否如同其他領域之專家一樣，會出現過度自信之情形。並且進一步探討不動產估價師過度自信與其外在行為表現和評估價值準確性之關係。 / 研究採實驗之方式進行。結果顯示我國之不動產估價師之信心判斷普遍存有過度之現象，而要求不動產估價師遵行估價規範進行估價作業，將有助於降低其過度自信。另外，研究亦發現不動產估價師之評估價值準確性並不會隨著蒐集案例數量之增加而提高，然其信心判斷卻會逐漸提升。最後，不動產估價師之過度自信，將導致其評估價值準確性降低。

本研究主要探討我國與加拿大及英國國家檔案鑑定與移轉制度，以我國檔案管理局、加拿大國家圖書暨檔案館及英國國家檔案館為研究對象，探討其國家檔案鑑定與移轉制度之內涵。首先採用文獻分析法，將文獻資料有系統有目標地收集，進行文獻資料分析，予以組織起來，連結到論文或研究問題上，發展進一步研究的問題，詮釋文獻所持之觀點，進而給予建議，以瞭解過去關於我國與加拿大、英國三國國家檔案鑑定與移轉制度之文獻與研究方法。接著採用比較法，針對檔案管理體制之比較、檔案清理授權、國家檔案鑑定制度以及國家檔案移轉制度進行對照比較；最後採用個案研究法，選擇移轉至檔案管理局之國家檔案，包括二二八事件檔案、美麗島事件檔案、國民大會檔案以及國營事業民營化第二階段檔案等四個個案作為研究主體，以探討我國檔案鑑定與移轉過程中，關於國家檔案鑑定原則、標準、方式、方法及移轉程序與步驟等相關問題。 / 根據研究結果，本研究提出研究結論為：（一）對於文書檔案之管理，應符合文件生命週期；（二）檔案清理授權乃世界潮流；（三）訂定檔案移轉相關法規、行政規則及檔案移轉年限；（四）國家檔案鑑定制度由微觀走向宏觀；（五）設立檔案委員會，提供檔案保存、分類、鑑定等各種檔案相關事宜之建議。（六）二階段之檔案鑑定制度可資參酌；（七）加、英兩國實施多層次之國家檔案移轉策略；（八）多元化之國家檔案典藏制度，可降低風險與疏解庫房壓力；（九）檔案鑑定重視專家、利害關係人與使用者之意見（十）資訊價值在檔案鑑定之重要性。 / This research is mainly to understand the systems of archives appraisal and transfer in Canada，the United Kingdom and Taiwan. The mainly researching objects are Library and Archives Canada, the National Archives in the United Kingdom and the National Archives Bureau in Taiwan. This research adopts the documents analytic approach at first, documents are collected having goals, carry on document analysis, organized it and linked on the thesis or the research question, develop the question further, annotate the view that documents oppose, and then propose, in order to understand that the system of the national archives appraisal and transfer in Canada, the United kingdom and Taiwan. Secondly, to adopt the comparative approach and to compare the administrative, disposition, general retention schedules, the system of national archives appraisal and transfer among these three countries. Finally, to adopt the case study approach and to choose four cases including 228 incident archives, beautiful island incident archives, national assembly archives and government undertaking privatization second stage archives to transfer archives from the government institutions to the National Archives Bureau in Taiwan.

Background Physical distance has in previous studies shown to affect leadership management since it has a negative influence on, for example, the exchange of information and the possibility to review achievements. The fast technology development has neutralized these effects to some extent as well as the possibility to be reachable virtually. The target of this study is a service organization which has managers and coworkers spread in multiple cities in the country. The organization has therefore had an interest of exploring how the geographical distance affects the leadership and its implications on the efficiency. Purpose The purpose of the study is to explore how the geographical distance affects the leadership in the organization based on communication, appraisal, support and motivation and also organizational participation. Furthermore, the purpose is also to highlight the strengths and challenges that the organization faces due to the above mentioned factors and finally present concrete suggestions of improvements. Execution A qualitative case study, consisting of 25 interviews with both managers and coworkers, has been executed. The interview guide used was based on the theoretical framework and the approach was therefore deductive. Result and conclusions The study shows that frequent communication exists today between managers and coworkers although there is a need to improve its regularity. Physical meetings are quite rare but that does not affect the operational workday for the coworkers. There is therefore a need to strengthen the personal relationship and also the exchange of experience between the coworkers. The study has also shown that the appraisal process is perceived positively by the respondents but there is a need to increase the number of follow ups and enhance the long term connection since that will strengthen the purpose and increase the possibilities for implementing the change. Both managers and coworkers request more feedback since it today is given on an irregular basis. The respondents consider both the goal converging in the organization and the degree of decentralization to be working well today. Lastly the study shows that many good solutions exist within the organization but in order to share these, effective communication channels are needed. / Bakgrund Fysisk distans har i tidigare studier visats försvåra ledarskapsarbetet då det har en negativ inverkan på exempelvis informationsutbyte och möjligheten att bedöma prestationer. Den snabba teknikutvecklingen har dock kunnat neutralisera dessa effekter till en viss grad, liksom möjligheten att vara tillgänglig virtuellt. Studieobjektet är en serviceorganisation med chefer och medarbetare spridda över ett flertal orter i landet. Organisationen har därför haft ett intresse av att undersöka hur den geografiska distansen påverkar ledarskapet och vilka implikationer detta medför på effektiviteten. Syfte Utifrån bakgrunden är studiens syfte därmed att undersöka hur den geografiska distansen påverkar ledarskapet inom organisationen med utgångspunkt i kommunikation, utvecklingssamtal, stöd och motivation samt organisationsdelaktighet. Detta för att lyfta fram de styrkor och utmaningar som finns inom organisationen vad gäller dessa samt hur de kan bemötas för att slutligen ge konkreta förbättringsförslag. Genomförande En kvalitativ fallstudie, bestående av 25 stycken intervjuer med både chefer och medarbetare inom organisationen, har genomförts. Angreppssättet för studien var deduktivt då den teoretiska referensramen legat till grund för framtagningen av intervjuguiden. Resultat och slutsatser Studien visar att frekvent kommunikation mellan chefer och medarbetare förekommer idag men det krävs mer regelbundenhet då den idag är händelsestyrd. Fysiska träffar sker mer sällan men detta påverkar inte medarbetarnas operativa vardag. Det finns däremot ett behov av att stärka relationer på det personliga planet och öka erfarenhetsutbytet mellan medarbetarna. Studien visar även att utvecklingssamtalsprocessen uppfattas på ett positivt sätt av respondenterna men det krävs fler uppföljningstillfällen och tydligare långsiktig koppling för att stärka syfte och öka möjligheterna till förändringsgenomförande. Både chefer och medarbetare efterfrågar mer feedback då det idag sker på mer oregelbunden basis. Respondenterna anser att det finns målkonvergering inom organisationen och att graden av decentralisering fungerar bra. Slutligen visar studien att det idag finns många bra exempel på lösningar inom organisationen men för att denna kunskap ska kunna överföras till andra i samma sits krävs effektiva kommunikationskanaler.

This report will outline a new framework for improved yields and increased sustainability in Sub-Saharan African smallholder agriculture. Given the failures of agricultural development aid and policy in the past, cross-sector collaboration among local farmer networks, national governments, and private corporations could represent a new model to foster sustainable agricultural production and growth, as each has had past successes but have not traditionally come together to work as a collaborative unit. This paper will examine each sector to look at best practices and then develop a framework for such collaboration. After a normative case with a positive outlook as to the potential for implementing the framework to Senegal‘s groundnut sector, the paper concludes that the framework can work in a variety of settings as long as one is aware of and respects local conditions. / text

Nekilnojamojo turto objektų savininkai turtą parduoda, dovanoja ar kitaip perleidžia kitų asmenų nuosavybėn. Todėl yra labai svarbu nustatyti kuo tikslesnę nekilnojamojo turto vertę, kuri būtų naudojama privatizuojant valstybinę žemę žemės reformos metu, sudarant nekilnojamojo turto sandorius, apskaičiuojant nekilnojamojo turto mokesčius. Straipsnyje analizei panaudoti 2007 metų siūlomų parduoti žemės ūkio paskirties ir namų valdos žemės sklypų, esančių Prienų rajone, duomenys, siekiant įvertinti masinio vertinimo tikslumą. Išanalizavus pasirinktame rajone esančius žemės ūkio paskirties ir namų valdos žemės sklypus ir jiems pritaikius masinio vertinimo modelį, taikomą verčių žemėlapiams sudaryti (2008 m.), matyti, kad sudaryti pagal vertinimo modelį žemės verčių žemėlapiai neatitinka rinkoje siūlomų žemės ūkio paskirties ir namų valdos žemės sklypų kainų. / Owners of real property often sell give as a present or make their property over to somebody else in some other way. So, it is very important to define the accurate value of the real estate, which could be used during the privatization of the state-owned land (during land reform), as well as making real property transactions or calculating real estate taxes. Land market in Prienai district was analyzed in this thesis work. The data about premise and agricultural land plots in Prienai district during 2007 has been collected for this research work. On purpose to evaluate the accuracy of mass appraisal of land, the prices of these plots were compared to those received while calculating according to the value model used for the compiling of value maps. According to the received data, market prices do not correspond to those presented in the land value maps.

Baigiamojo darbo apimtis - 49 p. Darbe yra 20 paveikslų ir 3 lentelės, bei 4 priedai, kurie papildo tyrimo duomenis. Bibliografinį aprašą sudaro 38 literatūros šaltiniai. Tyrimo tikslas – išanalizuoti skirtingos paskirties nekilnojamojo turto masinio vertinimo tikslumą Kauno mieste. Tyrimo objektas – skirtingos paskirties nekilnojamojo turto masinio vertinimo metodu nustatytos vidutinės rinkos vertės. Tyrimo uždaviniai: 1. Ištirti literatūrą nekilnojamojo turto rinkos ir vertinimo klausimais. 2. Išanalizuoti masinio nekilnojamojo turto vertinimo motodiką.. 3. Ištirti Kauno miesto skirtingos paskirties nekilnojamojo turto vertes. 4. Įvertinti vidutinių pasiūlos kainų ir nustatytų pagal masinio vertinimo metodiką, verčių skirtumus. Tyrimų metodai – mokslinės literatūros, kurioje nagrinėjamas nekilnojamo turto masinis vertinimas ir jo tikslumas, analizė ir sintezė, tiesioginės apklausos, statistinių duomenų rinkimo, analizės, grupavimo, palyginimo ir grafinio vaizdavimo metodai. Nekilnojamojo turto vertinimas yra būtinas turto pirkėjams ir pardavėjams, , kreditų davėjams, hipotekos įstaigoms, investuotojams ir kiekvienam savininkui. Nekilnojamojo turto įvertinimas negali būti absoliučiai teisingas, tačiau siekti tikslumo, vertinant turtą, yra būtina. Tyrimo analizei panaudoti 2010 – 2012 metų 160 nekilnojamojo turto objektų, esantys Kauno mieste. Išanalizavus nekilnojamojo turto objektus ir jiems pritaikius masinio vertinimo modelį, nustatyta, kad pasiūlos kainos... [toliau žr. visą tekstą] / Final work of University Master Studies: 49 pages, 20 figures, 3 tables, 4 appendices, 38 reference sources. Aim of the research: analysis of mass appraisal accuracy of different real estate in the City of Kaunas. Subject of the research: average market values of different real estate, determined by mass appraisal method. Objectives of the research: 1) To review the reference sources on the real estate market and valuation; 2) To analyze the methods of real estate mass appraisal; 3) To survey the values of different real estate in the Kaunas City; 4) To assess the differences in values between average supply costs and those calculated by the mass appraisal methodology; Research methods: analysis and synthesis of scientific literature dealing with the mass appraisal of real estate and its accuracy, direct questioning, statistical data collection, analysis, grouping, comparison, and graphical visualization techniques. Real estate appraisal is necessary for property buyers and sellers, credit grantors, mortgage institutions, investors, and for every owner. Real estate appraisal can not be absolutely correct, but here it is necessary to seek precision. 160 units of real estate, located in the City of Kaunas and evaluated in 2010 - 2012, were chosen for the survey. The analysis of real estate units when their values were determined by a mass appraisal model evidence that the market supply prices are higher. It was found that the smallest difference in prices of... [to full text]

2011 metų pabaigoje Seime priimti Žemės mokesčio įstatymo pakeitimai. Priėmus naują žemės mokesčio įstatymo pakeitimo įstatymą nuo 2013 metų pereita prie žemės mokesčio skaičiavimo nuo vidutinės žemės rinkos vertės, kuri nustatoma masinio arba individualaus vertinimo būdu. Iš esmės keičiasi ne pats žemės mokestis, o vertė, nuo kurios šis mokestis skaičiuojamas. Teisę nustatyti žemės mokesčio tarifus ir taip reguliuoti mokesčio dydį nuo 0,01 iki 4 procentų (vietoje buvusio 1,5 proc. tarifo) žemės vertės ribose įstatymas suteikia savivaldybėms. Panašūs įgaliojimai savivaldybėms vykdyti savarankišką mokesčių politiką yra suteikti nekilnojamojo turto mokesčio srityje bei nuomojant valstybinę žemę, kur jau eilę metų mokesčiai skaičiuojami nuo rinkos vertės, o savivaldybės turi kompetenciją spręsti dėl konkrečių tarifų nustatytose ribose. Ištyrus pasikeitimus galime pastebėti, jog naujas įstatymas nebuvo paruoštas iki galo, kadangi neaišku pagal kokias taisykles savivaldybės nustatinėja tarifus ar kaip bus nustatyta nenaudojama žemė. Taip pat dėl plataus žemės mokesčio tarifo intervalo, bei palikto tik vieno žemės apmokestinimo vertę mažinančio koeficiento šis įstatymas kai kuriems žemės savininkams mokesčius išaugino po kelis ar keliolika kartų. Magistratūros baigiamąjį darbą (MBD) sudaro: įvadas, 5 skyriai, 8 poskyriai, 4 skirsniai, išvados bei literatūros sąrašas. Darbo apimtis – 55 puslapiai, jame yra 11 paveikslų ir 7 lentelės. Bibliografinį aprašą sudaro 35 šaltiniai. / At the end of 2011 Seimas has adopted changes in land taxation system. Since 2013, after a new enactment came into force, the land was taxed according to the average land’s value in the market. The value was determined in a way of mass or individual appraisal. Generally, the tax on the land remained the same, just the value has changed, which resulted in different calculation of the taxes. The enactment provided the municipalities with the right to appraise and control the tariffs of the taxes on the land from 0.01 to 4 percent (instead of the former 1.5 percent tariff). Moreover, very similar enactments which enable the municipalities to implement an independent taxing policy have been provided in the real-estate and leasehold of government’s land areas, where the taxes used to be calculated according to the market value and the municipalities used to have the competence to decide on the certain tariffs within the limits for years. After having performed the analysis of the changes, it is noticeable that the new enactment has not been fully prepared as it is not clear according to what canon the municipalities appraise the tariffs or how they will identify the unexploited land. Finally, this enactment has caused the increase on the land taxes for some of the landlords in several or even more times, because of the wide interval of land tariff and only one coefficient which reduces the land’s taxation value left. This graduate work contains: preface, 5 chapters, 18... [to full text]

<p>Sexual violence leaves the victims psychologically traumatised and stigmatised in the eyes of its community. Used on a large scale, sexual violence can destabilise a society as a whole and when used during armed conflicts, it serves as a powerful weapon against members of a community. During armed conflicts, sexual violence is widespread and systematically used as a tool of war and this makes sexual violence amount to crimes against humanity, genocide and war crimes. This research paper critically analyses and evaluates sexual violence as an international crime, as well as its prosecution under international criminal law mainly by the International Criminal Court (hereafter ICC), International Criminal Tribunal for the Former Yugoslavia (hereafter ICTY) and International Criminal Tribunal for Rwanda (hereafter ICTR). It discusses the problem of selectivity that can be observed in prosecuting sexual violence that has in fact, left many victims of sexual violence dissatisfied. By doing so, it analyses the law as it is to determine whether the law applied during sexual violence prosecutions is sufficient. The paper also states recommendations that can contribute to the effective prosecution of sexual crimes under international criminal law.</p>

The Constitution of the Republic of South Africa 108 of 1996 (SA, 1996) makes provision for all citizens to receive quality health care. Legislation such as the White Paper on the Transformation of the Public Service of 1995, (SA, 1995a), the White Paper on Transforming Public Service Delivery (Batho Pele) (SA, 1997b), the Public Service Act 103 of 1994, as amended (SA, 1994), the Labour Relations Act 66 of 1995 (SA, 1995b) and the Employment Equity Act 55 of 1998 (SA, 1998) enshrines this right for all citizens by ensuring that health authorities put measures in place to improve the performance of nurse employee (NE), and thus ensuring quality health care. NE are only able to improve the quality of their performance, if their performance is systematically appraised and their potential for development is identified. However, researchers, for instance Du Plessis (2002:116), Nkosi (2002:37–44), Narcisse and Harcourt (2008:1154), Thompson et al. (1999:139), Fletcher (2001:473) studied the perceptions and experiences of employees and managers of performance appraisal (PA) and these studies indicated that there is a gap in the implementation of PA. The Performance Management and Development System (PMDS) policy (Policy no. NWPG 13) was implemented in the North West public health sector in clinics and hospitals in 2004 to provide guidelines for the implementation of PA. This policy is reviewed annually since it was first drafted. However the researcher’s personal experience with PA in practice was that there is a gap between the process provided by the PMDS policy (Policy no. NWPG 13) and the implementation thereof in the North West public health sector. This led to the following research questions: how is PA implemented from the perspectives of nurse line managers (NLM) and NE in clinics in the Dr Kenneth Kaunda District (KKD) and what guidelines can be developed to improve the implementation of PA in clinics in the KKD? The study aimed to develop guidelines to improve the implementation of PA in clinics in the KKD. The study had a cross–sectional quantitative design with exploratory, descriptive and contextual research strategies. Two questionnaires: one for NLM and the other for NE were developed from section 13.4.4 and 13.4.5 of the PMDS policy (Policy no. NWPG 13 amendment approved for 2008–2009 performance cycle) (SA, 2007), to explore and describe the perceptions of NLM and NE on the implementation of PA in clinics in the KKD. Twenty–three problems were identified from the empirical research with regard to communication, feedback and participation in PA, which served as the evidence base towards developing guidelines to improve the implementation of PA in clinics in the KKD. The guidelines were developed using inductive and deductive reasoning and were based on the ten–point plan of Juran. Finally the research was evaluated, limitations were identified and recommendations were formulated for practice, education, management, research and policy. / Thesis (M.Cur.)--North-West University, Potchefstroom Campus, 2012.