The diploma thesis deals with the Kamenna district with a specific area of housing. It describes its history, morphology, today's life and its virtues and shady pages. Approaching today's issues of this location and approach or view of stakeholders. In addition, eight properties are instantiated in the work. These properties are selected from the so-called „Upper Kamenka“ and „Lower Kamenka“ (four from each part) to ensure comparable technical advantages and disadvantages of individual parts. Technical disadvantages such as absence of sewerage and geological survey on the sloping slope in one of the mentioned objects. Comparing methodology to the comparison method according to Decree No. 441/2013 Coll. in current version, Comparison method-market price and cost method according to Decree No. 441/2013 Coll. in current version. At the end of the work, the author undertakes a discussion about negotiating the price and explains the great diversity of the results.

Master's thesis discusses the issue of valuation of property within the market conditions in Czech Republic. The problem is treated in the theoretical, as well as in practical basis, based on available literature and Internet sources. In the beginning of the theoretical part the author pays attention to the most important and most frequent terms used in valuation, then to division of real estate markets and to definition of terms value and price. The second part of the theory briefly and clearly processes methodology of market valuation. It also talks more about comparative and yield method of valuation. The third issue discussed in theoretical part is marketing process of property selling, recommendations for selecting real estate agent and the essential particulars relating to the purchase agreement and transfer of immovable property. In the practical part is located economic, social and real estate situation in the region of Hradec Králové and Czech Republic. In this section there is also a market valuation of real property located in the spa town Janské lázně through the comparative method. Value of the property is determined by qualitative, quantitative and mixed analysis.

Small and Medium Enterprises (SMEs) are playing a key role in the economic development of every country in the world. The fast development and significant contributions of SMEs is one of the most important factors to the outstanding industrial and economic growth in Taiwan for the past fifty years. However, the SMEs in our country are gradually moving abroad and invest in Mainland China or other developing countries due to the drastic changes in the investment environment. Since the economic reform in 1978, due to the changes in the international investment environment, Mainland China has gradually recognized the importance of SMEs to the economic growth and is aggressively encouraging the development of SMEs. Such trend is indeed one of our major concerns. This study uses Historical Comparison Method and SWOT Analysis in an attempt to analyze the situation of cross-straight SMEs under macroscopic and regional investment environment since the late 1990¡¦s till now and the opportunities and threats of SMEs after joining the World Trade Organization (WTO). Meanwhile, the strength, weakness, opportunity, and threat for Taiwanese SMEs to invest in Mainland China is also explored for the authority of Taiwanese SMEs in setting related policy and for the Taiwanese businessmen as a reference. Firstly, in terms of macroscopic investment environment, the performances of both sides across the straight under general environment (including indices of political, legal, investment tariffs, and basic environmental evaluation) and overall economic environment (including indicators such as economic development, import and export trading, and luring of foreign capital, etc.) are better than before. Next, in terms of regional investment environment, the similarity between the places where cross-straight SMEs often gather ¡V Industrial Parks in Taiwan (including Export Zones and Industrial and Science Parks) and Special Economic Zones in Mainland China (including Shenzhen, Zuhai, Xiamen, Shanghai, and Beijin) are in the superiority of the locations and with development potential, similarity in industrial structure, emphasis in investment right protection, and complete basic infrastructure. The differences are in that the Industrial and Science Parks in Taiwan adopt single operating window and efficient in approval, whereas the applications for investment in Special Economics Zones in Mainland China are still approved based on the amount of investment, technology cooperation, or joint-venture between Chinese and foreign companies, foreign proprietary enterprises that require longer period of approval operation. In addition, the tax incentive in Taiwanese Industrial and Science Parks is of functional attribute with very high rewarding threshold and significantly higher cost than the Special Economic Zones in Mainland China. The tax break and grace period for Special Economic Zone in Mainland China is of industry attribute. It¡¦s tax break and grace period is obviously higher than Taiwanese Industrial park. Lastly, summarizing the SWOT Analysis of this study, it is found that the investment environments of the cross-straight SMEs are all facing the difficulty of lacking of talents and shortage of capital as well as facing potential stiff competition after joining WTO. To this end, it is recommended that the government should strengthen the innovation incubator for SMEs, expand the channel of financing for SMEs, and provide accurate investment information. On the manufacturers side, the government should adjust the industrial structure of manufacturers, strengthen the R&D capability, training professional talents, adopt strategic alliances and value employee¡¦s educational training in order to upgrade the international competitiveness of SMEs in our country.

Syftet med examensarbetet är att undersöka hur värdering av marknadsvärden för fastigheter inom stadsomvandlingsområdet ska utföras enligt ersättningsbestämmelserna i expropriationslagen. Först utfördes en litteraturstudie som undersökte hur ersättning vid expropriation skulle bestämmas. Ersättningen skulle utgöra ett opåverkat marknadsvärde plus 25 procent samt övrig skada. Med opåverkat menas att de inte är påverkat av exproprationsändamålet. Om tillräckligt med genomförda köp fanns att tillgå var ortsprismetoden den mest lämpade metoden för värdering av småhusfastigheter. För att få en större inblick i fastighetsmarknaden i Kiruna och som underlag till senare utförd värdering genomfördes en fastighetsmarknadsanalys där transaktioner i Kiruna mellan 2001 och 2012 användes. Med hjälp av transaktionerna delades Kiruna tätort upp i tre områden med benämningarna, drabbade området på Norrmalm, odrabbade området på Norrmalm samt Övriga Kiruna. Dessa områden användes genomgående i hela arbetet. För varje område utfördes en analys för bostadsbeståndet samt analys av gjorda köp och prisutvecklingar. Någon avvikande prisutveckling för det drabbade området kunde inte påvisas, inte heller för det näraliggande området. För att undersöka om ortprismetoden var en lämplig metod utfördes värderingar av hypotetiska fastigheter som var vanliga inom det drabbade området. Värderingen följde ortsprismetodens huvudmoment med undantag av att jämförelseobjekten justerades med hänsyn till avståndet till Kiruna centrum. Studien visade att ortsprismetoden var användbar vid värdering av småhusfastigheter inom stadsomvandlingsområdet. Även om den utförda analysen inte påvisade någon påverkan inom det drabbade området på Norrmalm måste jämförelseobjekt väljas utanför det drabbade området på Norrmalm då området ändock sannolikt är påverkat. Hänsyn måste också tas till att Kirunas fastighetsmarknad är relativt begränsad och det kan vara svårt att hitta bra näraliggande jämförelseobjekt för vissa fastigheter. / The purpose of this study is to examine how the appraisal of the market values of real estates within an area effected by of city relocation shall be carried out according to the regulation in the Expropriation Act. First a literature study was performed to examine how compensation for expropriation would be determined. The compensation would be an unaffected market value plus 25 percent, and other loss. Unaffected means that it is not influenced by the purpose of the expropriation. If the number of sales available were sufficient, the comparison method was the most suitable method. To gain a greater insight into the real estate market in Kiruna and as a basis for price trends, a real estate market analysis in which transactions in Kiruna between 2001 and 2012 were used. By using the transacations data Kiruna was divided into three areas with designations, affected area of Norrmalm, unaffected area of Norrmalm and rest of Kiruna. These sites were used throughout the entire study. For each area, an analysis of the housing stock as well as analysis of completed sales and price trends. Any divergent price trends of the affected area was not proven, nor for the nearby area either. Appraisals of hypothetical properties were performed to examine whether the comparison method was an appropriate method. The appraisal followed main parts of the comparison method except that the comparison objects were adjusted according to the distance to the center of Kiruna. The study showed that the comparison method was useful in the valuation of single-family properties in the area of city relocation. Although the analysis did not detect any impact for the price trends of the affected area in Norrmalm, comparison objects must be selected outside the affected area in Norrmalm, because the area is most likely influenced nevertheless. Consideration must also be given to Kiruna's real estate market is relatively limited and it can be difficult to find good comparison objects.

Na otimização de produtos e processos industriais todas as medidas de qualidade devem ser consideradas simultaneamente. No setor alimentício para a avaliação de produtos são considerados, além de medidas usuais de qualidade, dados de painéis sensoriais. Esta dissertação apresenta o estudo de um método desenvolvido especificamente em um contexto de otimização de produtos com variáveis sensoriais: o método de Comparação Indireta aos Pares (CIP). Para coleta de dados, o CIP baseia-se na comparação pareada de amostras e para análise de dados utiliza elementos do AHP (Processo Analítico Hierárquico, na sigla em inglês). Neste método, são propostas extensões com vistas a torná-lo mais confiável e aumentar sua aplicabilidade. Para atingir esse propósito são feitas adaptações em diferentes procedimentos de coleta de dados sensoriais, assim como a validação de valores de referência utilizados na análise de dados e a construção de tabelas com valores de referência para casos onde o método CIP é aplicado. As melhorias propostas no método de CIP são ilustradas através de uma aplicação prática em uma empresa alimentícia, onde, deseja-se otimizar o processo de desenvolvimento de uma barra de chocolate. O método CIP é utilizado para determinar o percentual de ingredientes utilizados na formulação da barra de chocolate. / In the optimization of products and industrial processes several quality measures must be considered simultaneously. When analyzing food products, in addition to the usual measures of quality, the performance of products as measured by a sensory panel should be also taken into account. In this thesis we analyze a method developed specifically for the optimization of products with sensory variables: the Indirect Pairwise Comparison (IPC) method. Regarding the sensory data collection the IPC is based in the pairwise comparison of samples; as for data analysis, the method uses elements of the AHP (Analytical Hierarchical Process). Extensions are proposed in the IPC in order to improve its reliability and applicability. For that matter we propose adaptations in different procedures for sensory data collection. We also validate some reference values used in the IPC’s data analysis framework and develop tables with reference values for special cases where the IPC method is applied. The proposed improvements are illustrated through a practical application in a food industry. In the case study it is desired to optimize the development of a chocolate bar. The IPC is used to determine the percentage of ingredients used in the product recipe.

Na otimização de produtos e processos industriais todas as medidas de qualidade devem ser consideradas simultaneamente. No setor alimentício para a avaliação de produtos são considerados, além de medidas usuais de qualidade, dados de painéis sensoriais. Esta dissertação apresenta o estudo de um método desenvolvido especificamente em um contexto de otimização de produtos com variáveis sensoriais: o método de Comparação Indireta aos Pares (CIP). Para coleta de dados, o CIP baseia-se na comparação pareada de amostras e para análise de dados utiliza elementos do AHP (Processo Analítico Hierárquico, na sigla em inglês). Neste método, são propostas extensões com vistas a torná-lo mais confiável e aumentar sua aplicabilidade. Para atingir esse propósito são feitas adaptações em diferentes procedimentos de coleta de dados sensoriais, assim como a validação de valores de referência utilizados na análise de dados e a construção de tabelas com valores de referência para casos onde o método CIP é aplicado. As melhorias propostas no método de CIP são ilustradas através de uma aplicação prática em uma empresa alimentícia, onde, deseja-se otimizar o processo de desenvolvimento de uma barra de chocolate. O método CIP é utilizado para determinar o percentual de ingredientes utilizados na formulação da barra de chocolate. / In the optimization of products and industrial processes several quality measures must be considered simultaneously. When analyzing food products, in addition to the usual measures of quality, the performance of products as measured by a sensory panel should be also taken into account. In this thesis we analyze a method developed specifically for the optimization of products with sensory variables: the Indirect Pairwise Comparison (IPC) method. Regarding the sensory data collection the IPC is based in the pairwise comparison of samples; as for data analysis, the method uses elements of the AHP (Analytical Hierarchical Process). Extensions are proposed in the IPC in order to improve its reliability and applicability. For that matter we propose adaptations in different procedures for sensory data collection. We also validate some reference values used in the IPC’s data analysis framework and develop tables with reference values for special cases where the IPC method is applied. The proposed improvements are illustrated through a practical application in a food industry. In the case study it is desired to optimize the development of a chocolate bar. The IPC is used to determine the percentage of ingredients used in the product recipe.

Na otimização de produtos e processos industriais todas as medidas de qualidade devem ser consideradas simultaneamente. No setor alimentício para a avaliação de produtos são considerados, além de medidas usuais de qualidade, dados de painéis sensoriais. Esta dissertação apresenta o estudo de um método desenvolvido especificamente em um contexto de otimização de produtos com variáveis sensoriais: o método de Comparação Indireta aos Pares (CIP). Para coleta de dados, o CIP baseia-se na comparação pareada de amostras e para análise de dados utiliza elementos do AHP (Processo Analítico Hierárquico, na sigla em inglês). Neste método, são propostas extensões com vistas a torná-lo mais confiável e aumentar sua aplicabilidade. Para atingir esse propósito são feitas adaptações em diferentes procedimentos de coleta de dados sensoriais, assim como a validação de valores de referência utilizados na análise de dados e a construção de tabelas com valores de referência para casos onde o método CIP é aplicado. As melhorias propostas no método de CIP são ilustradas através de uma aplicação prática em uma empresa alimentícia, onde, deseja-se otimizar o processo de desenvolvimento de uma barra de chocolate. O método CIP é utilizado para determinar o percentual de ingredientes utilizados na formulação da barra de chocolate. / In the optimization of products and industrial processes several quality measures must be considered simultaneously. When analyzing food products, in addition to the usual measures of quality, the performance of products as measured by a sensory panel should be also taken into account. In this thesis we analyze a method developed specifically for the optimization of products with sensory variables: the Indirect Pairwise Comparison (IPC) method. Regarding the sensory data collection the IPC is based in the pairwise comparison of samples; as for data analysis, the method uses elements of the AHP (Analytical Hierarchical Process). Extensions are proposed in the IPC in order to improve its reliability and applicability. For that matter we propose adaptations in different procedures for sensory data collection. We also validate some reference values used in the IPC’s data analysis framework and develop tables with reference values for special cases where the IPC method is applied. The proposed improvements are illustrated through a practical application in a food industry. In the case study it is desired to optimize the development of a chocolate bar. The IPC is used to determine the percentage of ingredients used in the product recipe.

The aim of my work entitled "Comparison of the valuation of houses in and around Bludov" is to describe the various valuation methods, which apply to selected properties. A great focus is on the issues of valuation porocedures. The practical part deals with the comparison of prices, resulting from the various valuation methods. The following section deals with the comparison methods of valuation which is applied to five houses in the district Šumperk. The essence of this work is to use the comparative (nevyhláškovou) method for obtaining property prices within the period of 2011-2013. I have created a database of properties from the surrounding area. The result is to reveal how did the price of houses vary during those last 3 years.

The objective of this Diploma Thesis is to benchmark prices of preselected types of flats in the Czech Republic and Slovakia. Main aim of this exercise is to examine the pricing rules in the Czech Republic and Slovakia. Other area of focus is to set prices for selected prices of flats in the suburb and in the city center of Brno and Bratislava and compare them with each other. Analyze which factors affect prices and how they differ from each other.

The master thesis deals with the appreciation of medical practice premises. Methods which are used, described and analyzed in the thesis, represent the standard expert methods for business valuation. These are supplemented by specific procedures used for determining the value of medical practices in particular. The work also describes the health care system of the Czech Republic, the methods and sources of payment for medical treatments, value generators in medical practices and basic procedures for identifying approximate value of medical practice, eventually of its goodwill. On practical example of medical practice there are described and applied also the scientific yield methods, which can derive the value of this type of business quite accurately. In the conclusion there are also discussed some currently used but not entirely accurate valuation processes.