This master´s thesis „Analysis of Selected Methods of Valuation of Garage-Type Real Estate in the Locality of Olomouc“ compares different methods of valuation in the area. Acquired data out of the valuation are further analyzed and then evaluated. The first part describes the basic terms, location and analysis of the real estate valuation. This is followed by a description of selected garages and valuation methods. For this thesis were chosen to value the 10 properties that are located throughout the Olomouc. Garages are valued at cost method, comparative method of regulativ and comparative way, depending on the database. The resulting data are being compared and subsequently evaluated.

A pension plan administrator promises certain benefits in the future in exchange for labor today. In order to budget for this expense and create more security for the participant, the administrator uses a pension cost method. Each cost method assigns a portion of the future liability to the current year. This is called the normal cost. We calculate the normal cost under three cost methods using different annuity, interest and inflation assumptions. Then we make comparisons between cost methods as well as between assumption changes. The cost methods considered in this paper are the unit credit cost method, projected unit credit cost method, and the entry age cost method. Both the constant dollar and the constant percent versions of the entry age cost method are considered.

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Kaunas – svarbus transporto, mokslo ir kultūros bei Kauno apskrities, miesto savivaldybės, Kauno rajono savivaldybės centras, antrasis pagal dydį Lietuvos miestas, kuriame aktyviai vykdomi nekilnojamojo turto sandoriai ir šio turto vertinimas.. Tyrimo tikslas – išanalizuoti ir palyginti skirtingais metodais nustatytas nekilnojamojo turto vertes. Tyrimo objektas – vieno, dviejų, trijų, keturių kambarių butai ir namai esantys Kauno mieste. Atliekant šį butų ir namų vertinimo metodų palyginimą, buvo surinkti duomenys apie 2013 metų ir 2014 metų pirmojo ketvirčio nekilnojamojo turto vertes, vertinant skirtingais metodais. Baigiamajame darbe aptariama nekilnojamojo turto vertinimas bei jo metodai bei funkcijos. Pateikiama bendroji Kauno miesto apžvalga. Supažindinama smulkiau su nekilnojamojo turto vertinimo metodais naudotais darbe. Pateikti atlikto tyrimo rezultatai, parodo nekilnojamojo turto vertinimo metodų skirtumus. Taip pat skirtingų nekilnojamojo turto vertinimo metodų pliusus ir minusus. Bei Nekilnojamojo turto vertės priklausomybę nuo tam tikrų veiksnių, vertinant skirtingais vertinimo metodais. / Kaunas is an important center of transport, science and culture, Kaunas city is the center of municipality and district municipality, as well as the central part of the country and the second largest city in Lithuania. The aim of the research - to analyze and compare fixed property values by different methods. The object of the research – houses and apartments consisting of one, two, three, four bedrooms in the Kaunas city. In the comparison of the assessment methods, the data of real estate value of the year 2013 and the first quarter of 2014, based on evaluation by different methods, was collected. This thesis deals with real estate valuation, its methods and functions. A general overview of Kaunas is provided. The methods of real estate valuation applied in research are explained in detail. Research results show the differences between real estate valuation methods. Also, the pros and cons of each method of valuation of real estate are presented. The dependence of the value of real estate on some factors when using different methods is revealed as well.

Coastlines are particularly susceptible to the necessary trade-offs which occur between different ecosystem services. Should the areas be managed for biodiversity or for people? Where sandy beaches are found there is usually a management decision to be made between managing for recreation or for biodiversity. Many popular tourist beaches (particularly those with a Beach Award) are often groomed with mechanical equipment to remove any stranded seaweed and associated litter which can get entangled in the wrack. This is likely to be having a negative impact on coastal biodiversity, with wide ranging implications for the entire habitat, including the intertidal zone, sand dunes and shorebirds. Beached wrack should be allowed to naturally decompose providing a habitat for numerous species of macro-invertebrates. These macro-invertebrate communities not only include many endemic species found exclusively along the strandline but they also provide a very rich source of food for shorebirds. The re-mineralised nutrients resulting from the decomposed macrophytes should then become available to provide a rich source of nutrients to dune, strandline and marine ecosystems populations of the strandline. In previous studies grooming has been shown to have a negative impact on the invertebrates of the strandline and this study reveals that tidal range has an effect on the impacts of grooming with a higher tidal range having a more negative impact on the invertebrates. A study to observe the impacts of grooming on both adult plant and seed bank communities of the sand dunes found that grooming is having a negative impact on these populations. Grooming is predominantly driven by beach managers who aspire to gain Beach Awards in order to attract tourists to their beaches. Using non-market valuation in the form of a stated preference choice experiment and a travel cost model, it was observed that Beach Awards are not valued by beach goers but are instead influenced to visit a particular beach by good bathing water quality, high levels of biodiversity and low levels of litter. It was also shown that stranded seaweed on the beach does not deter visitors. Future management suggestions include attempting to reduce the confusion arising from the presence of multiple beach awards by either removing them altogether or by making their criteria more clear and direct with consistency in their design and designation. Bathing water quality should be completely removed from the Beach Award system and real-time information in the form of electronic signage and a publicly available App should replace it.

本文利用隨機控制理論，延續Chang et al. ( 2002 )，採用總和精算成本法，考慮提撥率風險( Haberman and Sung ( 1994 ) )極小的情況下，推導確定給付退休基金之最適提撥與資產配置策略封閉解，資產配置部分考慮股票市場投資組合、永續債券、現金三種部位。 套用公務人員退撫基金第四次精算報告之數據，透過Matlab重覆模擬1,000次，數值結果如下： 1.正常成本與提撥金額呈遞增趨勢，且兩數據差距甚小，符合風險評估函數所設定之提撥率風險極小化的要求。十年控制期間中，正常成本成長5.32倍，從1.03億增加至5.49億；提撥金額成長16.65倍，從0.33億增加至5.56億。275期以前正常成本大於提撥；275之後提撥大於正常成本。 2.初期提撥金額小於給付金額，且投資報酬不足以彌補其差額，因此造成基金規模縮小，但由於提撥金額成長速率大於給付支出，使得基金規模下降程度趨緩，隨後開始穩定成長。十年控制期間中，基金規模從起始的1,000億下降至840億，再上升至約1,314億。 3.股票與債券之持有或放空的部位越多，基金報酬率波動越大，基金規模越大時，可承擔風險的容量增加，因此傾向高風險投資；基金規模越小時，風險承受度變小，所以投資策略反而趨向保守。股票最多持有99.18%、放空90%；債券最多持有293.5%、放空140.14%。 / In this study, we continue using the model of Chang et al. ( 2002 ), which is based on stochastic control theory to study the dynamic funding policy and investment strategy for defined benefit pension plans. The model includes three investable assets: stock market portfolio, consol bond, and cash. We apply “Aggregate Actuarial Cost Method,” so only the contribution rate risk proposed in Haberman and Sung ( 1994 ) is considered when measuring the performance. In addition, we analyzed the data from Taiwan Public Employees Retirement System (Tai-PERS) investigate the optimal contribution and asset allocation through the proposed model and arrived at the following conclusion: 1.The trend of increasing normal cost and contribution as well as the small disparity tally with the requirement of minimum contribution risk as defined in the loss function. 2.In the beginning, the return of investment and contribution are insufficient to cover the benefit payment, causing the fund level to shrink; but as the rate of contribution increases over time and surpasses the benefit payments, the fund level will cease to shrink, and start to grow gradually. 3.There is a positive correlation between the fund level and the risk of investment. In other words, the larger the size of the fund level, the higher the possibility of holding or short selling risky assets.

This thesis explores the theoretical basis of non-market valuation techniques; discusses in detail, the Contingent Valuation Method (CVM) and the Travel Cost Method (TCM); highlights the advantages and disadvantages of various non-market valuation techniques and their suitability under different conditions; and identifies the Contingent Valuation Method as the most appropriate non-market valuation technique to apply to Pekapeka Swamp, the case study site. The overall objective of the study is to apply the most appropriate non-market valuation technique to estimate the total economic value (TEV) of the restoration and preservation of Pekapeka Swamp and to test Hawke’s Bay Regional Council’s (HBRC) restoration programme for the Pekapeka Swamp using economic efficiency criteria. An appropriate contingent valuation mail survey questionnaire was designed to elicit responses to the dichotomous choice (DC) and open-ended valuation questions, and to collect socio-economic data and information on households’ attitude towards the environment. Responses to the survey questionnaire were analysed (using ordinary least squares regression for the open ended question, and logistic regression, for the DC question) to identify the factors that influence households’ willingness to pay (WTP) for the restoration and preservation of the Pekapeka Swamp and to estimate TEV. A number of functional forms of the logit and open-ended WTP models were fitted from which WTP functions were estimated. Households were asked a DC question followed by an open-ended question regarding the value they placed on the restoration and preservation of Pekapeka Swamp. Out of an initial mail-out of 958 questionnaires, an overall response rate of 46.13% was achieved after two follow-ups. Results from the final usable sample of 231, after removing protests and inconsistent responses, indicate that households in the Hawke’s Bay region would pay, on average, between NZ$30.00 and NZ$76.89 per annum for five years. Unit value ranges between NZ$17,898 and NZ$45,866 per hectare per year; and net present values for the restoration and preservation programme for Pekapeka Swamp based on our ‘best estimates’ range between NZ$5.05 million and NZ$18.20 million depending on the model and discount rate used.

This diploma thesis engages in the growing importance of the industrial property in the present world. The aim of my work is valuation of a trademark as an intangible property of a firm. This work is divided into two parts. The first part of thesis describes term of trademark and brand, partition of intangible property in czech legislation. Follows describtion procedure of the specific trademark valuation. The second part of thesis describes the procedure of the specific trademark valuation using cost-method, relief from royalty method and multi-period excess earnings method. In conclusion of the thesis there are evaluations of using methods and procedures.

The aim of this thesis is to determine height of insurance payment caused by treefall in municipality of Zduchovice. Theoretical part consists of explanation of elementary terms used in properties and insurance industry, and of price estimation of the building – recreational cottage. Practical part consists of price estimation of the building when the insurance contract was concluded, price before the insured event occurred and total cost of repairing of damaged constructions by means of cost method. Moreover, the cost is evaluated by means of itemized budget. At the conclusion, an analysis is provided based on results found, the favourableness of the current insurance policy is assessed and the evaluation of the costs is provided based on cost method and itemized budget.

The master thesis devotes to value of external works by cost method and simplified manner in Nový Jičín. The theoretical part describes a terminology of real estates, value and worth of affair. The main purpose is to value of external works and describe relevant methods. The practical part includes both methods which conduce to value external works and compare both methods in time and figures of external works for purpose how to assess the official price.