Text in Afrikaans / Summary in English / Until recently damages were only awarded in South African law for the loss of an object which was utilised for the generation of income. In Kellerman v South African Transport Services' damages were awarded for the first time for the loss of use of an object, which was used for non-business purposes. In this dissertation the writer aims to indicate that the personal loss that a plaintiff suffers by the loss of the object is so closely related to the physical possession through which it is served, that the Jaw should protect such personal interest. In such circumstances damages should be awarded in principle, irrespective of whether the plaintiff used the object for business purposes or whether he indeed hired a substitute or not. There is room in the South African law for development in the area of delictual damages for the Joss of the possibility to use a material object. / Private Law / LL.M.

The aim of diploma thesis is to evaluate selected company as a whole for its inner purpose. This purpose allocate category value, respectively determination of venture?s market value, which is most often defined as estimated amount for shift assets to the date of evaluation among optional and independent partners. Theoretical part of thesis qualify theoretical problem frame of company valuation. In this part of thesis essential key words, factors and value categories are defined. Part of the problem is also strategic and financial analysis and projection of future reports or financial plan. Last part deals with methods of valuation itself ? methods based on revenue analysis, market and assets. For evaluation purpose has been chosen company BRÁZDA-AUDIT, a. s., which deals with experts activities in field of economics.

Submitted by JÚLIO HEBER SILVA (julioheber@yahoo.com.br) on 2017-08-31T17:14:12Z No. of bitstreams: 2 Dissertação - Adriana Figueiredo Carvalho - 2017.pdf: 9900588 bytes, checksum: 6d957a24ff9efea6a1bc90ceafbebd20 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2017-09-15T13:41:16Z (GMT) No. of bitstreams: 2 Dissertação - Adriana Figueiredo Carvalho - 2017.pdf: 9900588 bytes, checksum: 6d957a24ff9efea6a1bc90ceafbebd20 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-09-15T13:41:16Z (GMT). No. of bitstreams: 2 Dissertação - Adriana Figueiredo Carvalho - 2017.pdf: 9900588 bytes, checksum: 6d957a24ff9efea6a1bc90ceafbebd20 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-08-02 / The present research deals with the pursuit for an understanding of a housing modality that has attracted many adepts in Goiânia and in other Brazilian cities, the gated community. Based on a private and differentiated historical gated community, called Privê Atlântico, the intention is to bring to light how this modality can become as strong as a point to transform a housing complex into a gated community and change the market value of their real estate. For this, a search of a macro look, seeking common questions to the cities of the contemporaneity and its society, in a scenario of a globalized and capitalist world. Afterwards, the focus shifts to the discussed theme. We chose to go from the origin of the gated community, the discourses used by the market for its valorization, and an image that these enterprises occupy in Goiania‘s society. The next moment is aimed at an understanding of the research object, Privê Atlântico. Again, the initiative is a quest for a macro look on the city. A recovering of the increase in the growth of Goiânia is done in order to know how a city developed and became appreciated towards the southwest region, where the gated community is located. It was also done in order to find out how specific investments such as parks can stimulate the population growth and attract investors and services that could value a region. Then, the look turns to the object of study. From the search for documents, the surveys made on the spot and the interviews granted by residents and former residents, it was possible to understand that it is a gated community that was born unpretentious, and that the greatest value that exists in the place is not the recognition of itself as a gated community, something which some villagers fought to conquer. Ironically, the value of Privê Atlântico can be explained by its history, by its humble origins. The neighborhood ties developed throughout its history, strengthened by the struggles faced by its residents, are what the Privê Atlântico possesses as the richest. Perhaps, the wealth of Privê Atlântico does not exist in any other gated community that has been elaborated with refinement, organization and elegance. / A presente pesquisa objetiva compreender a modalidade habitacional que tem atraído muitos adeptos em Goiânia e em outras cidades brasileiras: os condomínios fechados. Com base em um condomínio de histórico particular e diferenciado, o Privê Atlântico, a intenção é desvendar como essa modalidade pôde se tornar tão sedutora a ponto de transformar um conjunto habitacional em um condomínio fechado e alterar o valor de mercado de seus imóveis. Para tanto, a pesquisa partiu, inicialmente, de um olhar macro, buscando questões comuns às cidades contemporâneas e sua sociedade em um cenário de mundo globalizado e capitalista, para, em seguida, percorrer a origem dos condomínios fechados, os discursos utilizados pelo mercado para sua valorização, e a imagem que tais empreendimentos ocupam na sociedade goianiense. Após, voltou-se para a compreensão do objeto de pesquisa, o Privê Atlântico, analisado novamente com um olhar macro sobre a cidade, em resgate do crescimento de Goiânia e em como esta se valorizou rumo à região sudoeste, onde se localiza o condomínio. A pesquisa ainda buscou compreender como investimentos pontuais, como parques, podem estimular o crescimento populacional e atrair investidores e serviços que valorizam a região. Assim, os documentos, os levantamentos feitos no local e as entrevistas concedidas por moradores e ex-moradores possibilitaram entender algumas especificidades: o Privê Atlântico nasceu despretensioso e o seu maior valor não é o seu reconhecimento como condomínio, que alguns moradores lutaram para conquistar, mas, ironicamente, o valor de sua história de origem humilde. Os laços de vizinhança desenvolvidos e fortalecidos pelas lutas enfrentadas pelos seus moradores são o que ele possui de mais rico, riqueza que, talvez, não exista em nenhum outro condomínio que tenha sido elaborado com requinte, organização e elegância.

The aim of this thesis is to estimate the market value of specific company as of 31. 12. 2015 based on Discounted Cash Flow method and Multiples method for potential investors. The thesis is divided into two parts, theoretical part and practical part. The first part describes the basic concepts necessary for valuation of the company and it gives the bases for practical part. The second part is focused on the introduction of the company, strategic and financial analysis and forecasting of value drivers, financial statements and final valuation of the company.

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 aim of this thesis is to explain the operation of the industrial market and the procedure for their valuation. The main objective is the comparison of Czech and international RICS standards and their practical application in the valuation of two concrete industrial estate. The first valuation is based on the Czech legislation and it is used the cost, comparative and DCF method together with the residual method. Valuation of the prime real estate valuation is based on international RICS standards are it is applied Hardcore & Layer and Term & Reversion valuation methods.

The aim of this thesis is to analyse the research area of omitted intangible assets from the balance sheet and consider rewards of their potential recognition in the statement of financial position. The theoretical part provides the reader with the current regulation in force and compares it to the regulation prior the standardization and convergence process. The empirical part focuses on valuation of equity of three companies from the pharmaceutical industry based on the model pursued by American professor Stephen Penman. The values obtained are subsequently compared to market prices which are believed to reflect also the possession of omitted intangible assets. Differences identified speak in favour of potential recognition, however these are believed to be marginal comparing to probable inherent risks, which include, inter alia, stock market run-ups and earnings management.

The aim of this dissertation is to find out the effect of alterations on market value of he property, specifically apartments in concrete-block buildings. Evaluation is made chiefly on factors influencing layout. First of all brief information about the subject is given. Secondly market influences are determined for the purpose of eliminating them by differential index and unifying input data. Afterwards, market values of apartments with alternations are compared with ones without alternations from database. At the end of the thesis alternations are calculated and recovery of the costs are detected.

This thesis assesses market value of company Unipetrol a.s. by using income-based valuation method. The first part of this thesis includes strategic, financial and SWOT analysis. Afterwards particular valuation methods are applied. In conclusion statement of company value as of 31. 12. 2016 is reported.

The subject of the dissertation is the analysis of conditions for the work of real estate appraisers in the Federal Republic of Germany in comparison with the conditions in the Czech Republic with the aim of finding suitable practices that could be used for the work of experts in the Czech Republic. The thesis also includes proposals for suitable measures that can contribute to the development of expert activities in the Czech Republic, focusing on solving problems related to the determination of the exchange value of immovable property. This analysis includes the analysis of real estate types that are subject to assessment in the given area, approaches to solving valuation problems, methods that are used in valuing immovable assets, entities that are authorized to submit expert opinions, as well as content requirements of expert opinions.