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Tomträtt är en nyttjanderätt som bara kan upplåtas av stat, kommun eller om marken i övrigt är i allmän ägo. Upplåtelse av tomträtt måste ske i hel fastighet och kommer att omfatta alla befogenheter som fastigheten har. Tomträttsavgälden fastställs genom ett tomträttsavtal mellan tomträttshavaren och fastighetsägaren. Den avtalade avgälden kommer gälla för en avgäldsperiod om tio eller tjugo år. Friköp av tomträtt innebär att tomträttshavaren förvärvar fastigheten av fastighetsägaren och bildar en småhusfastighet. Hur avgälden och friköpspriset bestäms varierar beroende av vilken kommun som upplåter marken. Syftet med studien var att undersöka den ekonomiska aspekten som friköp av tomträtter medför samt att se under vilken förutsättning det är lönsamt att tomträtten friköps. Studiens syfte kommer besvaras genom att undersöka vilken ekonomisk lönsamhet som en överlåtarsituation kontra innehavarsituation medför ur ett kommunalt perspektiv. Studien avgränsas till att beröra småhustomträtter av typen radhus inom tre geografiska områden i Nacka kommun. Den ekonomiska lönsamheten som tomträtter medför ur en överlåtarsituation respektive en innehavarsituation kommer bedömas med hjälp av det principbeslut gällande tomträttsavgäld och friköpspriser som gäller i Nacka kommun idag. Metoder som används för att besvara forskningsfrågorna utgjordes av en juridisk metod. Beräkningsmetod efter värdeteori samt semistrukturerade intervjuer. Utifrån studiens resultat kan det konstateras att den ekonomiska lönsamheten är störst vid en överlåtelsesituation jämfört med en innehavssituation där skillnaden mellan situationerna är påtaglig. Resultatet påvisar även att kommuner tillämpar olika metoder vid fastställande av tomträttsavgäld och friköpspris vilket medför att den ekonomiska lönsamheten skiljer sig åt mellan kommuner beroende av vilken metod som tillämpas för avgäld och friköp.

Värderingsproblematik för materiella anläggningstillgångar har identifierats av författare och företag vilka har belyst avsaknaden av bättre värderingsmöjligheter då vi idag främst använder oss av värdering till anskaffningsvärde som. Problematiken grundar sig i att redovisningen inte helt avspeglar värdet för företags materiella anläggningstillgångar vilket gör att jämförbarheten och trovärdigheten kan ifrågasättas. Syftet med studien är att undersöka olika tillämpningar av värderingsmodeller som finns samt belysa varför företag väljer en viss värderingsmodell. Metodiskt kommer den genomföras som en fallstudie. Detta då uppsatsen bygger på ett kvalitativt tillvägagångssätt för styrkandet av studiens verklighetsförankring. Studien innefattar ett huvudobjekt som fungerar som vetenskapligt fält, Mölndals industriprodukter AB där mer djupgående granskning skett samt kontinuerlig kontakt etablerats. Erhållna resultat som fältarbetet genererat kommer jämföras mot tre ytligt granskade företag vilka kommer fungera som reflektion av övriga marknaden för analys och vidare resonemang. Efter att teoretiska studier genomförts har det empiriska materialet analyserats.Erhållna resultat har påvisat att problematiken med att värdera ett företags materiella anläggningstillgångar delvis bygger på otillräckliga standarder och principer. Vilket gör att det krävs vidare utveckling av värderingsverktygen för att hantera vår alltmer komplexa verklighet. Detta då vi i vår värdering i vissa lägen blir alltför ålderdomliga medan de nya metoderna i vissa lägen visat sig alltför osäkra och opålitliga. / Program: Civilekonomprogrammet

Made available in DSpace on 2015-03-13T17:10:45Z (GMT). No. of bitstreams: 1 VenessaCTA_DISSERT.pdf: 3171040 bytes, checksum: 851ca483768c42d76f9db24ed14442c6 (MD5) Previous issue date: 2011-03-17 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior / The genesis of the research emerges from reflection about the space dynamics of the capital and to the capital. The expansion and the incorporation of territory for capital reveal, in part, strategies of the capitalism production way, which shows the search for accumulation conditions, expanding the alternatives of territory use that is, nowadays, selective and uneven. The present work verified the mechanisms where the capital imposes its practices through the agrarian structure and the valuation of land market, meaning, in our knowledge, that the reproduction of inequalities is showed, many times, by the wide land speculation and the fast land valuation. For this, the snip space will be the Siba?ma community, belonging to Tibau do Sul district, located in Rio Grande do Norte state. It?s a rural area that has, gradually, changing through the advent of urban characteristics, given the association of public and private investments, both domestic and international. Through the empirical observations, inside the Siba?ma community, it was found expansion strategies, incorporation and appropriation of territory by capital. As a result of this practice, it?s occurring the land valuation and the presence of a process of socio-spatial segregation, through the encouraging the opening of new subdivisions, mainly for construction of second homes and tourism enterprises in order to meet the demand of a higher socioeconomic level. The areas still available in Siba?ma, constitute into a reserve of value for the achievement of capitalist rent, being a mechanism of capital reproduction. In this way, to studying the socio-spatial transformations, caused by spatial valuation, we turn to the project of social space designed by Santos(2006), from the perspective of capitalist production of space, by understanding the historical process of formation, the mechanisms and the actions of social actors that produce and consume space / A g?nese desta pesquisa partiu da reflex?o acerca das din?micas espaciais do capital e para o capital. A expans?o e a incorpora??o de territ?rios pelo capital nos revelam, em parte, as estrat?gias do modo de produ??o capitalista, as quais se evidenciam na busca por condi??es de acumula??o, ampliando as alternativas do uso do territ?rio que ocorre de forma seletiva e desigual. Verificamos neste trabalho os mecanismos que o capital se vale para impor suas pr?ticas atrav?s da estrutura fundi?ria e da valoriza??o do mercado de terras, significando, no nosso entendimento, que a reprodu??o das desigualdades acontece, muitas vezes, atrav?s da especula??o fundi?ria acentuada com a r?pida valoriza??o dos terrenos. Para tanto, o recorte espacial ser? a comunidade de Siba?ma, pertencente ao Munic?pio de Tibau do Sul, localizado no Estado do Rio Grande do Norte. ? um espa?o rural que vem, paulatinamente, se transformando atrav?s do advento de caracter?sticas urbanas, em face da associa??o de investimentos p?blicos e privados, tanto nacionais, como internacionais. Atrav?s de observa??es emp?ricas, em Siba?ma, constatamos estrat?gias de expans?o, incorpora??o e apropria??o de territ?rios pelo capital. Como conseq??ncia de tal pr?tica, est? ocorrendo a valoriza??o de terras e a presen?a de um processo de segrega??o s?cio-espacial, atrav?s do est?mulo ? abertura de novos loteamentos, principalmente, para constru??o de segundas resid?ncias e empreendimentos tur?sticos, visando o atendimento de uma demanda de n?vel socioecon?mico mais elevado. As ?reas, ainda, dispon?veis em Siba?ma, constituem-se em reserva de valor para realiza??o da renda capitalista, sendo, portanto, mais um mecanismo de reprodu??o do capital. Neste sentido, para estudarmos as transforma??es s?cio-espaciais, provocadas pela valoriza??o do espa?o, recorreremos ao projeto do espa?o social pensado por Santos (2006), atrav?s da perspectiva da produ??o capitalista do espa?o, mediante a compreens?o do processo hist?rico de forma??o, dos mecanismos e das a??es dos atores sociais que produzem e consomem o espa?o

The work is focused on the valuation of real estates. In the theoretical part of the work, firstly, there are explained basic concepts and methods which are used to valuation of real estates. There is also mentioned comparison of valuation regulations and describtion of market of real estates. The practical part of the work deals with market and administrative valuation. The results of both methods are compared in the end to the work.

The thesis "Analysis of the valuation methods for an industrial site" deals, as the name suggests, with the analysis of the valuation methods for an industrial site. An industrial site will be valued in accordance with the valid valuation rules and then by an open market price. The calculation of the valuation will be divided into the valuation of the building and the appropriate sites. All methods used will be sufficiently analyzed and compared. In common with the valuation process, the main factors affecting the cost of an industrial building and the site will be determined. In the first part of the thesis I will devote the theoretical appraisal, in the second part of the thesis I will devote the practical use of valuation methods.

This diploma thesis deals with issue of commercial real estate valuation Two real estate will be valued, namely the production and storage hall and the administrative building, which are located in a different locations. Both estates will be valued using the income approach. The income and costs information will be based on the conducted market analysis, while also being compared to the real data. The thesis itself will be divided into four parts. The first part of diploma thesis will focus on the theoretical basis. In the second part, the problems will be formulated and goals of the thesis (in the form of hypotheses) set. Next, both real estate will be described in detail and valued in a different situations that could occur. The valuation process is clearly shown in a valid process model. And finally, these results will be evaluated.

This Master´s thesis is engaged in the property valuation in Italy. In particular, summarizes the most common method of market valuation property type apartment. There are explained basic valuation methods and thein use in actual practice. The Master´s thesis also described the current situation of the Italian property market. This Master´s thesis also offers the possibility of using some of the knowledges of the property valuation in Italy for the property valuation in the Czech Republic. The main target of the Master´s thesis is the description of methods and procedures for property valuation used in Italy. Mentioned knowledges are applied on the current apartment valuation at the end of this Master´s thesis.

The main objective of this diploma thesis is to determine the usual price for a manufacturing facility, by using valuation methods. A secondary aim was to determine best possible use of the building and the development possibilities, according to the results from valuation. Diploma thesis is divided to theoretical and practical part. In theoretical part are detailed valuation methods divided to two main parts, the valuation by price regulation and the market valuation. In the beginning the pratical part describes the location and property. Furthermore I applied valuation method for manufacturing complex. At the conclusion is recapitulation and analysis of results, where are considered diferences and the usual price is set. The last chapter is devoted to the best use of complex and consideration of development possibilities.

This dissertation focuses on the non-market valuation of health-risks of malaria, an infectious disease that imposes a substantive public health burden across the globe, hitting particularly hard the tropical developing nations of Africa and Asia. The United Nations Millennium Development Goals include malaria control as a priority and large investments are underway to promote effective prevention and treatment. Despite such concerted supply-side efforts, malaria-related mortality and morbidity still abound due to a complex interface of factors like climate-change, poverty, inadequate control behavior, infection and prevention externalities, parasite resistance etc. This research project digs into the demand-side of the health problem, considers the "externality" dimension to prevention, and primarily asks the question: how do individuals in developing countries view competing disease-control (prevention) measures, viz. a publicly-administered community-level malaria control measure as against private preventive choices. A theoretical model is developed to help explore the public-private interplay of health risks of malaria. The malaria-endemic regions of Kolkata (India) and its rural fringes comprise the site for an empirical investigation. A field survey (Malaria Risk and Prevention Survey, October-December, 2011) incorporating a mix of stated and revealed preference techniques of health valuation is implemented. Risk-perceptions of respondents are elicited using a measurable visual-aid and individuals' perceived valuations of health-risk reductions, randomly offered with the public and private health treatments, are empirically ascertained. Using a Likelihood Ratio Test on the structural risk parameters, it is seen that individuals’ valuations of health risk reductions are the same across the private and public treatments. The comparative valuation iv exercise, thus, corroborates the externality dimension to malaria control, calling for greater public action to combat malaria. The viability of such a scaled-up public malaria program, in the context of Kolkata, is discussed by comparing the public treatment willingness to pay estimates with the annual estimated costs that the Kolkata Municipal Corporation, the civic body in the city of Kolkata, maintains on account of vector control. Results from the comparative valuation exercises also support the idea that private prevention is generally responsive to prevention costs, indicating the importance of price incentives to induce greater prevention. The issues of health valuation and price sensitivity are further explored across various split-samples differentiated on the basis of socio-economic attributes, disease exposure, actual prevention efforts and perceived malaria risks of survey respondents. Such auxiliary exercises help analyze the valuation question in greater depth, and generate policy insights into the potential factors that shape private prevention behavior.