Target for this thesis is to describe the methods of evaluation, and with chosen evaluation methods, by the use of comparison, to highlight their difference. This thesis is focused mostly on the barrier-free houses, that require special construction alterations for the handicaped. Next target for this thesis is to compare the price difference of the regular house and the barrier - free house. Practical part of the thesis is focused mostly on estimating the price of the family houses by the chosen evaluation methods, which are cost method, comparison method and standard price. Their final prices will be compared with each other. Partial task of the thesis is to find out, how big part of the final price of the house is the aspect of the barrier-free construction.

This thesis describes the environmental former emergency colonies (settlements) Kamenná čtvrť, the highlights of some local issues, among which the property buildings on a foreign land are also included. It identifies the possibility of legislative relations between the owner of the house and the different landowner, which is the municipality Brno. The author chooses one family house, in which he describes its genesis and develops the issue more thoroughly. Subsequently, the house and the land beneath it were valued according to valuation rules in different valuation methods which are comparative method and cost method. A secondary aim was to determine the market value (the usual price) of this house without the land and try to map out (realization) process of purchasing the land under the property from the municipality of Brno.

The topic of this diploma thesis is a comparasion of the price shares of individual constructions in the total price stated in the price schedule and determined by the item budget. The diploma thesis says and describes cost methods of valuation of building facilities and family houses at the outset. There is contained a procedure for determinating the price shares of construction and equipment and theirs adjustment in the next text. According to the chosen metodology are determined the price shares of constructions and equipments based on the item budget. This way determined the price shares of constructions and equipments are compared with the price shares of construcions and equipments determined by Decree No. 441/2013 Coll. The aim of diploma thesis is to determine if the price shares of constructions and equipments based on the item budget correspond to the price shares of constructions and equipments in the price schedule.

The aim of the Thesis is to determine the amount of indemnity for the total damage caused of the wooden detached house caused by fire, find out the costs of bringing the property to its original state and evaluate the price of the original and after an insured event the newly established building. The theoretical part is devoted to the basic concepts and methods in the field of real estate valuation and insurance and the liquidation of insurance events. On the introduction and theoretical part is followed by a practical part in which I apply the theoretical information on the real, by fire stricken the wooden family house, I approach the location and describe the building technical condition before and after the occurrence of the insured event. I find a new price of the real estate at the time of approval, the current price before and after the occurrence of the insured event and the new price of an identical family house without the structures which have been preserved and have not been damaged by the fire or fire-fighters. At the conclusion of the Thesis is the insured value of the building after repair of damage compared with the insured value just before the occurrence of the insured event.

In the doctoral thesis is an analysis of comparative method for family houses according to the valuation regulations. The analysis focuses on individual characteristics and qualitative zones and their impact on set price. The analysis is made by specially created database of offer prices of family houses and by comparing with the cost method according to the valuation regulations. Based on the results of the analysis is designed a new form of characters and qualitative zones. The thesis is concluded by summarizing and discussion of results and their contribution.

This thesis is titled "Analysis of the impact on the protected area of the market value of houses in district Náchod." The first goal is the valuation of five houses. For the valuation will be used three methods: cost method by decree, the comparative method by decree and market comparative method. The second goal will be to find out if the protected area affects the price of real property. For this reason will be made a database of houses in district and then this effect will be evaluated. At the end of this thesis will be observed prices of houses compared and evaluated.

Les structures composites intégrant des transducteurs piézoélectriques au cœur de la matière sont utilisées pour leur capacité à modifier leurs propriétés mécaniques en fonction de l’environnement, à contrôler leur intégrité structurale et à interagir avec l’homme ou avec d’autres structures.Ce travail se concentre sur les phases de conception préliminaire des structures composites intelligentes. Ces phases ne représentent que 5% du coût total d’un projet, mais conditionnent 80% du coût final du produit. Les principaux problèmes rencontrés lors de ces phases de conception préliminaire portent sur la détermination des propriétés matériau des transducteurs piézoélectriques et des matériaux composites utilisés, de l'influence de l'emplacement des transducteurs dans la structure ainsi que de l’influence du processus de fabrication, de la température et des endommagements sur le comportement final des structures composites intelligentes.Dans le processus de fabrication développé à l’Université de Technologies Belfort-Montbéliard (UTBM), l’élément-clé est un produit semi-fini appelé “soft layer”. Cette couche permet d’intégrer le réseau de transducteurs piézoélectriques au cœur de la structure composite. Le processus de fabrication de la “soft layer” ainsi que celui des structures intelligentes sont abordés dans cette thèse.Afin de trouver des solutions aux problèmes décrits ci-dessus, deux méthodes de caractérisation de composites intelligents ou adaptatifs sont présentées et utilisées : la méthode dite Resonalyser et la méthode du temps de vol. Après des études expérimentales et une comparaison des résultats obtenus, la méthode du temps de vol a été choisie comme méthode principale en raison de son faible coût de mise en œuvre et du fait qu’il s’agit d’une méthode de caractérisation in-situ. De plus, une nouvelle méthode appelée méthode CMB, basée sur la méthode du temps de vol a été développée afin de pouvoir facilement et rapidement extraire les constantes élastiques, en particulier le coefficient de Poisson.Des analyses expérimentales de sensibilité appliquées aux composites adaptatifs ont été effectuées.Premièrement, l’étude de l’influence de l’emplacement des transducteurs démontre qu’il est nécessaire de tenir compte de la position de la “soft layer” dans la modélisation du comportement de produit final. La position de cette couche dans l’épaisseur du produit a une influence notable sur les fréquences propres ainsi que les amplitudes modales de la structure. Cependant, l’ajout de la “soft layer” n’accroît pas le taux d’amortissement de la structure finale; et sa position dans l’épaisseur n’a aucune influence sur ce taux d’amortissement. La propagation des ondes de Lamb à l’intérieur du composite n’est pas impactée par le “soft layer”.Deuxièmement, l’étude de l’impact du processus de la fabrication nous renseigne sur l’influence notable des divers paramètres de réglage du processus de fabrication sur le comportement final de la structure composite intelligente.Troisièmement, l’étude de l’influence de la température sur des structures constituées de différents matériaux composites montre que le module de Young du produit final décroît quand la température augmente. Mais la diminution du module de Young en fonction de la température est différente selon les et les types de matériaux et les directions des fibres, en particulier pour les structures composites unidirectionnelles. De plus, cette étude montre également la sensibilité de la méthode du temps de vol vis-à-vis de la température. Ce dernier point est par ailleurs consolidé par la comparaison avec des résultats obtenus par une méthode de caractérisation ex-situ standard : l'analyse dynamique de la mécanique (DMA).Enfin, l'étude de l'impact des dommages mécaniques fournit une assez bonne référence pour les recherches futures. De cette façon, il est clair qu’une méthode de temps de vol peut être utilisée dans la surveillance de la santé structurale. / The composite structures embedding piezoelectric implants are developed due to their abilities of modifying mechanical properties according to the environment, of keeping their integrity, of interacting with human beings or with other structures.This study is focused on the preliminary design stages of smart composite structures, which represent only 5% of the total costs of a project, whereas 80% of the life cycle cost are set during the preliminary study phases. The top few problems during the preliminary design of smart composite structures are addressed in this work such as the determination of the material properties of the piezoelectric transducers and composite material used, the influence of transducers location, manufacturing process, temperature and damage on the behavior of the smart composite structures.Due to the manufacturing process developed at the Université de Technologie de Belfort-Montbéliard (UTBM), the most important element is a semi-finished product called “soft layer”. This special layer is used to embed the transducers system into the composite structures. The manufacturing process of “soft layer” as well as the smart composite structures are compiled in this report.In order to solve the problems described above, two characterization methods of composite material (Resonalyser method and Time-of-Flight method (T-o-F method)), are introduced and discussed. After experimental studies and comparing the results of these two methods, the T-o-F method is chosen as the main method for the following studies due to the fact that it is a low-cost and in-situ characterization method. Furthermore, a new method based on the T-o-F method is developed to easily and quickly extract the elastic constants, in particular the Poisson’s ratio.Experimental sensitivity analyses applied to the smart composite structures are performed with respect to the problems describes above. First of all, the study of the influence of transducers location demonstrates that the "soft layer” cannot be neglected to model the behavior of the final product. In particular, the through-the-thickness position has an influence on the eigenfrequencies and the modal amplitudes. However, the "soft layer” does not increase the overall damping ratio of the final structures and the through-the-thickness position of the "soft layer” has no influence on the damping ratios. The Lamb wave propagation inside the composite material is not impacted by the "soft layer”. Secondly, the study of the impact of manufacturing process demonstrates that the impact of variability of parameters due to the manufacturing process is very important on the final response of the structure. Thirdly, the study of the influence of temperature on different kinds of smart composite structures proves that when temperature increases, the Young’s modulus of the smart composites decreases. But the attenuation of Young’s modulus according to temperature is different along different fiber directions, especially for the unidirectional composite structures. Furthermore, in this study, the sensitivity of Time-of-Flight method with respect to temperature is well proved by comparing the results with a traditional method like Dynamic-Mechanical Analysis (DMA). Last but not least, the study of the impact of the mechanical damage gives a quite good reference for the future investigations. Along this way, it is possible to use a Time-of-Flight method in Structural Health Monitoring. In addition, some smart composite structures manufactured by the research team are given and their potential applications are discussed.

我國在金融監督管理委員會2009年5月14日宣告全面採用國際會計準則後，所有公開發行公司即受到全面性的衝擊;而在眾多的IFRS中，IAS 40投資性不動產會計準則，是目前國內會計準則所沒有的規定，且此號公報最特別的規定，是允許投資性不動產的續後評價，企業可以擁有選用公允價值法與歷史成本法的彈性，這樣的特殊規定觸發筆者想瞭解，企業未來適用此號公報，其續後評價方法之選擇及影響選擇原因的動機。 相對於歐美，由於我國缺乏具有長期收益性與安全性的資金投資管道，造成我國保險業長期偏好將可運用資金投資於實體不動產，故IAS 40對我國保險業影響重大，因此筆者以我國保險業為研究對象，以問卷、個案分析及訪談來探討保險業者對未來適用IAS 40之看法與期待。 經過研究分析，本研究發現60.61%的保險業在未來實施IAS 40後會繼續延用歷史成本模式，對影響選擇的因素方面，受訪者認為「對盈餘數字高低的影響」、「所得稅金額大小的考慮」、「對不同年度的損益造成波動的關係」等三項因素最為重要，另外，受訪者最認同新會計準則方法規定允許公司選用歷史成本法或公允價值法「會增加公司間財務資訊比較的複雜性」，且60.6%受訪公司傾向不同意提前適用此號公報。 / After the Financial Supervisory Commission Executive Yuan, R .O.C. declaring on May 14, 2009 that adopt International Accounting Standard in an all-round way in our country, all the public company were totally impacted promptly; Among the IFRSs, IAS 40 investment property is not exist at our present domestic accounting regulations and the most special of this regulation is allowing the enterprises can have elasticity of selecting the cost method or fair value method for measurement after recognition. The special treatments induce me to understand the drivers of the reason in its choice. As to America and Europe, because our country lacks have long-term rentability and security fund investment channel, cause the insurance of our country prefer to invest in real estate for a long time, so the implemental of IAS 40 will influence our insurance industry very much, so the study use questionnaires, case analysis and interview to researching the determinants of insurance industry choice to use the cost or fair value model to account for their real estate. Researched and analyzed, originally discover that 60.61% of the insurances will continue to use the cost method after implementing IAS 40 in the future, to influencing the factor chosen, interviewees think ”the amount of earnings”, “the tax amount” and “the volatility of income in different years” three factors are most important. In addition, interviewees admit that IAS 40 permits enterprises to choose cost method or fair value method will increase the complexity of comparisons among the companies’ report, and 60.6% interviewed disagree earlier application with this criterion.

Made available in DSpace on 2014-12-17T15:55:05Z (GMT). No. of bitstreams: 1 DeborahQC_DISSERT.pdf: 1429454 bytes, checksum: a0c0f19a1e2b4dce92a5d361e8bb5d9a (MD5) Previous issue date: 2014-02-18 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior / Esta disserta??o teve como objetivo estimar os valores de uso, n?o-uso e o valor econ?mico total de unidades de conserva??o que protegem o ecossistema de dunas, atrav?s dos m?todos de Valora??o Contingente e do Custo de Viagem. O m?todo de Valora??o Contingente ? capaz de estimar o valor de n?o-uso de um recurso natural atrav?s da utiliza??o de um mercado hipot?tico que consiste em um cen?rio ambiental fict?cio em que o bem ambiental sofre varia??es em suas quantidades e os indiv?duos expressam suas prefer?ncias declarando quanto estariam dispostos a pagar (ou aceitar) para garantir a continuidade (ou a perda) da provis?o do bem. Neste estudo, foram aplicadas duas formas de pagamento para o mercado hipot?tico da t?cnica de Disposi??o a Pagar (coletiva/obrigat?ria e individual/volunt?ria) com o objetivo de identificar a demanda da popula??o por investimentos p?blicos nas unidades de conserva??o costeiras urbanas, para testar a efici?ncia de ambas formas de pagamento e para captar os votos de protesto dos entrevistados, na tentativa incorporar nas an?lises a verdadeira disposi??o a pagar dos entrevistados pela a manuten??o e conserva??o das unidades de conserva??o. Os resultados mostraram maiores lances de disposi??o a pagar para a forma de pagamento coletiva e obrigat?ria, pois em pa?ses em desenvolvimento as pessoas atribuem ao governo o financiamento da conserva??o de paisagens naturais. A diferen?a entre os valores de n?o-uso estimados pelas duas formas de pagamento foi de R$8,2 milh?es (3.5 milh?es) e isso representa a demanda da popula??o local por investimentos p?blicos na conserva??o das ?reas costeiras. O M?todo do Custo de Viagem foi utilizado para estimar o valor de uso das dunas, obtido a partir dos gastos incorridos pelos visitantes ao visitar as ?reas de dunas e o somat?rio deste valor ao valor de n?o-uso representa o valor econ?mico total agregado pela paisagem de parques dunares. Paisagens dunares geram anualmente um montante de R$ 800.428,46 por hectare (US$ 339,049.67). A maior contribui??o para esse montante econ?mico ? do parque visitado por turistas, em que o valor agregado pela recrea??o ? 53 vezes maior que o parque visitado por moradores. Embora turistas e moradores reconhe?am os benef?cios de alguns servi?os proporcionados por este ecossistema, ambos atribuem maior valor ? contempla??o da paisagem natural e ? recrea??o ao ar livre. A estimativa desse valor para os diferentes tipos de p?blico oferece ? gestores um justificativa econ?mica para direcionar uso e conserva??o de ?reas de dunas, subsidia na tomada de decis?o atrav?s de an?lises de custo benef?cio no processo de formula??o, acompanhamento e avalia??o de pol?ticas p?blicas e auxilia a investigar como os benef?cios variam de acordo com os tipos de visitantes. Portanto, o uso de estimativas do valor do meio ambiente nesta disserta??o, identificou o valor econ?mico intr?nseco das ?reas de dunas ?s ?reas naturais e o valor agregado pela sua exist?ncia e, portanto, permite que se dimensione a import?ncia dos investimentos em sua conserva??o e restaura??o, podendo ser utilizada como indicador para direcionar pol?ticas e distribui??o de investimentos para a conserva??o dos mesmos. Outro aspecto importante na aplicabilidade de metodologias de valora??o ambiental ? a contribui??o que o uso desse instrumento traz para o debate cient?fico sobre os problemas t?cnicos existentes nas metodologias

The aim of this thesis is to make a report of the family house, buildings and buildings sites to referring to it. The theoretical-methodological chapter defines the basic terms and the main terminology used in the theory of real estate valuation, terms for price and value of the real estate, forms of ownership, main documents for real estate valuation, land register, features experts and valuer and professional and international organizations in the area of valuation and finally specify the individual methods of administrative and market approach valuation of real estate. In the practical part, in the accordance with the administrative approach which uses cost method and then is applied to the market approach, where valuation program Delta-NEM was used, using methods according to the technical and administrative indicators, and the building site value determined according to the methods of the class position.