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Tytuł:
‘A More Human Approach’. Human Rights, Obligations of the State and Network Neutrality in Europe
Autorzy:
Nałęcz, Andrzej
Powiązania:
https://bibliotekanauki.pl/articles/2159179.pdf
Data publikacji:
2019-10-29
Wydawca:
Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
Tematy:
freedom of expression
Regulation 2015/2120
net neutrality
open
Internet
Internet access service
positive obligations
negative obligations
European Convention on Human Rights
means of expression
Opis:
The article explores the concept of the positive and negative obligations of the state in securing human rights, recognized in human rights literature, and in the judgments of the European Court of Human Rights. The concept is then applied to show the importance of securing freedom of expression in regulating Internet access services and enforcing pertinent regulations in EU Member States. The author is of the opinion that economic arguments should not overshadow the need to secure the freedom of expression of the end-users of Internet access services.
L’article explore le concept des obligations positives et négatives de l’État en matière de défense des droits humains, reconnu dans la littérature sur les droits humains et dans les arrêts de la Cour européenne des droits de l’homme. Le concept est ensuite appliqué pour montrer l’importance de garantir la liberté d’expression dans la réglementation des services d’accès à Internet et dans l’application des réglementations pertinentes dans les États membres de l’UE. L’auteur est d’avis que les arguments économiques ne doivent pas occulter la nécessité de garantir la liberté d’expression des utilisateurs finals des services d’accès à Internet.
Źródło:
Yearbook of Antitrust and Regulatory Studies; 2019, 12, 19; 29-52
1689-9024
2545-0115
Pojawia się w:
Yearbook of Antitrust and Regulatory Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
‘In Virtual Space, You Will Never Die!’
Autorzy:
Seran, Demiral,
Powiązania:
https://bibliotekanauki.pl/articles/890351.pdf
Data publikacji:
2019-12-30
Wydawca:
Akademia Pedagogiki Specjalnej im. Marii Grzegorzewskiej. Wydawnictwo APS
Tematy:
digital technology
children’s peer cultures
subjectivity
agency
(net) generation
Opis:
This paper refers to a selected fragment in an ethnographic study on children’s subjectivization processes through digital technologies concerning children’s interaction with the digital world and how their different cultural tendencies reflect virtual space. Children’s digital world experiences, and their new media preferences have become an important part of their peer culture. Studies on children’s peer cultures and on the effects of technological devices on human beings commenced in the 1990s within various disciplines, for example, Aarsand studied children’s interest in computer games, while Turkle focused on human-machine relations. During the 2000s, virtual space changed the trajectories of those studies into other fields. However, studies focusing on people’s interaction with technology have rarely been directly related to children’s agency, or the sociology of childhood. Therefore, this research presents a new approach to childhood studies by using traditional concepts with changing perspectives. The main purpose of this study is to reveal how children’s peer cultures and also individual agencies have been shaped through digital technologies including online activities. For this whole study, various techniques were used to analyse children’s interactions with the virtual world by focusing on their opinions regarding technological development in the world. The parts selected for this paper are based on several clips of interviews, the topics of which are: freedom in virtual space in a comparison with real – virtual worlds on the basis of their limit(less)ness; the possible relations between humans and machines; the possibilities of surviving on ‘internetlessness’; children’s relations with online games according to social media preferences, and interaction with virtual spaces in general.
Źródło:
International Journal of Pedagogy, Innovation and New Technologies; 2019, 6(2); 40-50
2392-0092
Pojawia się w:
International Journal of Pedagogy, Innovation and New Technologies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
58-year-old woman with pancreatic neuroendocrine tumour
Autorzy:
Kolasińska-Ćwikła, Agnieszka
Powiązania:
https://bibliotekanauki.pl/articles/1065803.pdf
Data publikacji:
2014
Wydawca:
Medical Education
Tematy:
GEP-NET/NEN – gastroeneteropancreatic neuroendocrine tumor/neoplasm
chromogranin A
octreotide LAR
somatostatinoma
Opis:
We reported a 58-year-old woman with tumor in the tail and body of pancreas measuring 70 mm in diameter who underwent distal pancreatectomy and splenectomy. Examination of a specimen of the pancreatic mass obtained histopathological features of a well-differentiated neuroendocrine carcinoma (WHO 2000 r. NECLM group 2, MIB < 2%). Immunohistochemical staining showed that the tumor cells were positive for chromogranin and synaptophysin. The tumor was radical resected; there were 9 lymph nodes without metastases. The patient was attending routine follow-up 3 years after resection, when ultrasonography detected hepatic tumor with a low echoic area, confirmed as at least 3 lesions in CT. The patient presented with symptoms of general malaise, anorexia, weight loss, diarrhea, and diabetes mellitus. The diagnosis including of the histopathological features resected specimen and symptoms suggested a somatostatinoma. The patient denied the surgery treatment so she was treated with good clinical and biochemical (normalization of chromogranin A) response to octreotide LAR. During follow-up 4 months after, Computer Tomography showed progression. The patient refused suggested chemotherapy streptozotocin combined with doxorubicin. We continued treatment with octreotide LAR, taking into consideration lack of symptoms and stabilization in chromogranin A level, with good result and stabilization in following Computer Tomography. Somatostatinoma originates from delta cells and is a rare neoplasm, accounting for about 1% of gastroenteropancreatic endocrine neoplasms. About half of somatostatinomas originate in the pancreas, and the remainders originate in other parts of the gastrointestinal tract, mainly in the duodenum. Measurement of the plasma somatostatin concentration is useful for making a diagnosis of somatostatinoma, however is very difficult to perform this examination in our country. Successful treatment with long-acting somatostatin analogues (octreotide LAR) has been reported after progression.
Źródło:
OncoReview; 2014, 4, 2; A76-82
2450-6125
Pojawia się w:
OncoReview
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
A fuzzy neural network for knowledge acquisition in complex time series
Autorzy:
Kasabov, N.
Kim, J.
Kozma, R.
Powiązania:
https://bibliotekanauki.pl/articles/205889.pdf
Data publikacji:
1998
Wydawca:
Polska Akademia Nauk. Instytut Badań Systemowych PAN
Tematy:
logika rozmyta
sieć neuronowa rozmyta
układ dynamiczny
adaptation
computational neural net
fuzzy logic
fuzzy neural net
knowledge acquisition
time-series and dynamical system
Opis:
A novel fuzzy neural network, called FuNN, is applied here for time-series modeling. FuNN models have several features that make them well suited to a wide range of knowledge engineering applications. These strengths include fast and accurate learning, good generalisation capabilities, excellent explanation facilities in the form of semantically meaningful fuzzy rules, and the ability to accomodate both numerical data and existing expert knowledge about the problem under consideration. We investigate the effectiveness of the proposed neuro-fuzzy hybrid architectures for manipulating the future behaviour of nonlinear dynamical systems and interpreting fuzzy if-then rules. A well-known example of Box and Jenkins is used as a benchmark time series in the proposed modelling approach and the other modelling approach. Finally, experimental results and comparisons with the other popular neuro-fuzzy inference system, namely Adaptive Network-based Fuzzy Inference System (ANFIS) are also presented.
Źródło:
Control and Cybernetics; 1998, 27, 4; 593-611
0324-8569
Pojawia się w:
Control and Cybernetics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
A high-level Petri net model of queueing production system
Autorzy:
Kuzmin, O.
Bazylevych, P
Powiązania:
https://bibliotekanauki.pl/articles/118257.pdf
Data publikacji:
2014
Wydawca:
Polskie Towarzystwo Promocji Wiedzy
Tematy:
queueing production system
Petri net
Opis:
In the paper a high-level Petri model for widespread queueing networks in production systems with many customers, several queues with independent production buffers and different service nodes is presented. Requests can be either single- or polytypic. Such parameters of system as productivity, queue length and waiting time are evaluated.
Źródło:
Applied Computer Science; 2014, 10, 3; 78-85
1895-3735
Pojawia się w:
Applied Computer Science
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
A Multiple State Model for Premium Calculation when Several Premium-Paid States are Involved
Autorzy:
Dębicka, Joanna
Zmyślona, Beata
Powiązania:
https://bibliotekanauki.pl/articles/2076271.pdf
Data publikacji:
2018
Wydawca:
Polska Akademia Nauk. Czytelnia Czasopism PAN
Tematy:
modified multiple state model
net premium
life annuity
criticalillness insurance
accelerated death benefits
Opis:
The aim of this contribution is to derive a general matrix formula for the net period premium paid in more than one state. In order to avoid “overpayment” which implies higher premiums we give a formula for replacement of lump sum benefit into annuity benefits paid in more than one state. The obtained result is useful for example to more advanced models of dread disease insurances allowing period premiums paid by both healthy and ill person (e.g. not terminally yet). As an application, we supply analysis of dread disease insurances against the risk of lung cancer based on the actual data for the Lower Silesian Voivodship in Poland.
Źródło:
Central European Journal of Economic Modelling and Econometrics; 2018, 1; 27-52
2080-0886
2080-119X
Pojawia się w:
Central European Journal of Economic Modelling and Econometrics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
A new approach to image reconstruction from projections using a recurrent neural network
Autorzy:
Cierniak, R.
Powiązania:
https://bibliotekanauki.pl/articles/907945.pdf
Data publikacji:
2008
Wydawca:
Uniwersytet Zielonogórski. Oficyna Wydawnicza
Tematy:
rekonstrukcja obrazu
sieć neuronowa
sieć rekurencyjna
image reconstruction from projections
neural networks
recurrent net
Opis:
A new neural network approach to image reconstruction from projections considering the parallel geometry of the scanner is presented. To solve this key problem in computed tomography, a special recurrent neural network is proposed. The reconstruction process is performed during the minimization of the energy function in this network. The performed computer simulations show that the neural network reconstruction algorithm designed to work in this way outperforms conventional methods in the obtained image quality.
Źródło:
International Journal of Applied Mathematics and Computer Science; 2008, 18, 2; 147-157
1641-876X
2083-8492
Pojawia się w:
International Journal of Applied Mathematics and Computer Science
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
A novel generalized net model of the executive compensation design
Autorzy:
Atanassov, K. T.
Kacprzyk, A.
Sotirova, E.
Powiązania:
https://bibliotekanauki.pl/articles/384463.pdf
Data publikacji:
2014
Wydawca:
Sieć Badawcza Łukasiewicz - Przemysłowy Instytut Automatyki i Pomiarów
Tematy:
rewards systems
compensation design
banking activities
corporate activities
Generalized Net
modelling
Discrete Event System Modeling
Opis:
In the paper we are concerned with a structured approach to the process of design of an executive compensation system in a company which is one of most relevant issues in corporate economics that can have a huge impact on a company, with respect to finances, competitiveness, etc. More specifically, we present a novel application of Atanassov’s concept of a Generalized Net (GN) which is a powerful tool for the representation and handling of dynamic discrete event problems and systems. First, to present the problem specifics, a broader Total Reward system is discussed together with the importance of proper structuring of the compensation system for executives to support company’s goals, allowing attracting, motivating and retaining managers. The proposed compensation design model starts from incorporating a broad spectrum of benchmarks, expectations and constraints to those already incorporated in the early phase of the design of the executive compensation. In the design and testing phase a significant emphasis is placed on the flexibility and adjustability of the executive compensation package to external factors by testing, dynamically adjusting and stress testing the proposed compensation package already in the design phase. Then, we apply some elements of the theory of Generalized Nets (GNs) to construct the model of executive compensation design using the proposed approach.
Źródło:
Journal of Automation Mobile Robotics and Intelligent Systems; 2014, 8, 3; 64-74
1897-8649
2080-2145
Pojawia się w:
Journal of Automation Mobile Robotics and Intelligent Systems
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Agricultural income and prices. The interdependence of selected phenomena in Poland compared to EU-15 member states
Autorzy:
Czyżewski, A.
Kryszak, Ł.
Powiązania:
https://bibliotekanauki.pl/articles/108367.pdf
Data publikacji:
2017
Wydawca:
Akademia Górniczo-Hutnicza im. Stanisława Staszica w Krakowie. Wydawnictwo AGH
Tematy:
agricultural income instability
price gap
subsidies and payments
incomes of family-run agricultural holding
net income
Opis:
The aim of this paper was to analyze the changes in various agricultural income measures in Poland since 2004 as compared to the situation of the EU-15 member states. Another objectivewas to examine the mentioned changes against prices. The main source of income data was the FADN database. Incomes of agricultural holdings in Poland are significantly lower than of those in most of the analyzed member states; however, this is the result of their smaller average area – their efficiency per hectare is relatively high. Polish agricultural holdings are also characterized by their comparatively small dependence on payments (although this is growing). Agricultural incomes are highly unstable, which refers to changes in price relations. This instability is particularly evident in countries with smaller farms and, thus, lower income per farm.
Źródło:
Managerial Economics; 2017, 18, 1; 47-62
1898-1143
Pojawia się w:
Managerial Economics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Air bottoming combined cycle performance analyses by the combined effect of variable parameters
Autorzy:
Khan, Mohammad N
Alzafiri, Dhare
Powiązania:
https://bibliotekanauki.pl/articles/27309845.pdf
Data publikacji:
2022
Wydawca:
Polska Akademia Nauk. Czasopisma i Monografie PAN
Tematy:
topping cycle
air bottoming cycle
net power output
thermal efficiency
total exergy
destruction
exergetic efficiency
cykl uzupełniania
cykl opadania powietrza
moc wyjściowa netto
wydajność termiczna
całkowita egzergia
zniszczenie
efektywność egzergetyczna
Opis:
To meet the continuous demand for energy of industrial as well as commercial sectors, researchers focus on increasing the power generating capacity of gas turbine power plants. In this regard, the combined cycle is a better solution in terms of environmental aspects and power generation as compared to a simple gas turbine power plant. The present study is the thermodynamic investigation of five possible air bottoming combined cycles in which the topping cycle is a simple gas turbine cycle, regenerative gas turbine cycle, inter-cool gas turbine cycle, reheat gas turbine cycle, and intercool-reheat gas turbine cycle. The effect of pressure ratio of the topping cycle, the turbine inlet temperature of topping cycle, and ambient temperature on net power output, thermal efficiency, total exergy destruction, and exergetic efficiency of the combined cycle have been analyzed. The ratio of the net power output of the combined cycle to that of the topping cycle is maximal in the case when the topping cycle is a simple gas turbine cycle. The ratio of net power output and the total exergy destruction of the combined cycle to those of the topping cycle decrease with pressure ratio for all the combinations under study except for the case when the topping cycle is the regenerative gas turbine cycle.
Źródło:
Archive of Mechanical Engineering; 2022, LXIX, 3; 497--517
0004-0738
Pojawia się w:
Archive of Mechanical Engineering
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Algorithms optimization for the image processing and analysis by constructing parallel solutions
Autorzy:
Bartyzel, K.
Powiązania:
https://bibliotekanauki.pl/articles/92805.pdf
Data publikacji:
2015
Wydawca:
Uniwersytet Przyrodniczo-Humanistyczny w Siedlcach
Tematy:
parallel computing
image processing and analysis
Microsoft .NET Framework
multithread applications
Opis:
This paper presents a concept of parallel programming in the context of image analysis and processing algorithms. It demonstrates an exact implementation of the issue of image filtration using the Microsoft .NET framework and the C# language. All technical aspects were subject to analysis. Presented are both theoretical considerations and nuances of implementation. An experiment was also conducted which consisted in the creation of an appropriate program to demonstrate an example noise filter and the recording of performance time in the case of synchronous and parallel execution. The solution analysis was tested on a typical, average laptop and a server with high computing power. The results unanimously show that applying parallel algorithms can significantly improve the effectiveness of the hardware used.
Źródło:
Studia Informatica : systems and information technology; 2015, 1-2(19); 5-14
1731-2264
Pojawia się w:
Studia Informatica : systems and information technology
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
An analytical method for well-formed workflow/Petri net verification of classical soundness
Autorzy:
Clempner, J.
Powiązania:
https://bibliotekanauki.pl/articles/331027.pdf
Data publikacji:
2014
Wydawca:
Uniwersytet Zielonogórski. Oficyna Wydawnicza
Tematy:
Lyapunov stability
Petri net
decidability
workflow net
soundness
verification
sieć Petriego
sieć przepływu pracy
stabilność Lapunova
Opis:
In this paper we consider workflow nets as dynamical systems governed by ordinary difference equations described by a particular class of Petri nets. Workflow nets are a formal model of business processes. Well-formed business processes correspond to sound workflow nets. Even if it seems necessary to require the soundness of workflow nets, there exist business processes with conditional behavior that will not necessarily satisfy the soundness property. In this sense, we propose an analytical method for showing that a workflow net satisfies the classical soundness property using a Petri net. To present our statement, we use Lyapunov stability theory to tackle the classical soundness verification problem for a class of dynamical systems described by Petri nets. This class of Petri nets allows a dynamical model representation that can be expressed in terms of difference equations. As a result, by applying Lyapunov theory, the classical soundness property for workflow nets is solved proving that the Petri net representation is stable. We show that a finite and non-blocking workflow net satisfies the sound property if and only if its corresponding PN is stable, i.e., given the incidence matrix A of the corresponding PN, there exists a Φ strictly positive m vector such that AΦ ≤ 0. The key contribution of the paper is the analytical method itself that satisfies part of the definition of the classical soundness requirements. The method is designed for practical applications, guarantees that anomalies can be detected without domain knowledge, and can be easily implemented into existing commercial systems that do not support the verification of workflows. The validity of the proposed method is successfully demonstrated by application examples.
Źródło:
International Journal of Applied Mathematics and Computer Science; 2014, 24, 4; 931-939
1641-876X
2083-8492
Pojawia się w:
International Journal of Applied Mathematics and Computer Science
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Analiza efektywności finansowej przedsiębiorstw sektora paliwowego w dobie przemian energetycznych
The Analysis of the Financial Efficiency of Enterprises from the Fuel Sector in the Era of Energy Transformations
Autorzy:
Ranosz, Robert
Jakóbczyk, Joanna
Palmowska, Klaudia
Powiązania:
https://bibliotekanauki.pl/articles/28763217.pdf
Data publikacji:
2023
Wydawca:
Polskie Towarzystwo Przeróbki Kopalin
Tematy:
energia
wyniki finansowe
źródła energii
surowce
zysk netto
aktywa
kapitał własny
ROA
ROE
energy
financial results
energy sources
raw materials
net profit
assets
equity
Opis:
Celem niniejszego artykułu jest zbadanie podstawowych wielkości finansowych dla przedsiębiorstw sektorów produkujących energię elektryczną z następujących źródeł: z paliw kopalnych, nuklearnej, wodnej, słonecznej, wiatrowej oraz geotermalnej i biomasy. Badane wielkości finansowe to: zysk netto, poziom aktywów oraz kapitału własnego. Na podstawie tych wielkości dokonano obliczenia podstawowych wskaźników rentowności tj.: ROA i ROE. Wyniki badań jednoznacznie wskazują, iż przedsiębiorstwa z sektora bazującego na produkcji energii z paliw kopalnych osiągają najgorsze wyniki zarówno rentowności, jak i nominalnego wyniku netto. Jednocześnie są spółkami, które posiadają największy poziom aktywów. Z drugiej strony przedsiębiorstwa z sektora energii wiatrowej okazały się być najbardziej efektywnymi zarówno pod kątem rentowności kapitału własnego, jak i aktywów przy jednoczesnym najniższym poziomie aktywów.
The aim of this article is to examine the basic financial figures for companies in the sectors producing electricity from the following sources: fossil fuels, nuclear, hydro, solar, wind, geothermal and biomass. The financial values examined are: net profit, the level of assets and equity. On the basis of these figures, the basic profitability ratios were calculated, ie: ROA and ROE. The research results clearly show that companies from the sector based on the production of energy from fossil fuels achieve the worst results, both in terms of profitability and the nominal net result. At the same time, they are companies that have the largest level of assets. On the other hand, companies from the wind energy sector turned out to be the most effective in terms of both return on equity and assets with the lowest level of assets.
Źródło:
Inżynieria Mineralna; 2023, 1; 259--266
1640-4920
Pojawia się w:
Inżynieria Mineralna
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Analiza komparatywna wartości dochodu całkowitego i zysku netto w perspektywie corporate governance
Comparative analysis of comprehensive income and net profit in the corporate governance perspective
Autorzy:
Sajnóg, Artur
Powiązania:
https://bibliotekanauki.pl/articles/951317.pdf
Data publikacji:
2014
Wydawca:
Łódzkie Towarzystwo Naukowe
Tematy:
dochód całkowity
wynik finansowy
nadzór korporacyjny
spółki z indeksu WIG-20
comprehensive income
net profit
corporate governance
companies included in WIG-20 Index
Opis:
The financial statements of the joint stock company should be characterized by relevance, defined as the factor which may influence on the investment decisions. In this context, the financial results of companies play a vital role in the investor relations and specific information policy connected with corporate governance. The main purpose of this paper is the comparative analysis of net profit and comprehensive income, which was introduced to financial reporting in Poland in 2009. The review of the hypothesis on existence of greater variability comprehensive income in contrast to the traditional net profit, has been conducted on the basis of the analyzing joint-stock companies listed on the Warsaw Stock Exchange and included in WIG-20 Index. The empirical analysis were preceded by a theoretical discussion on the comprehensive income and net profit in corporate governance perspective.
Źródło:
Studia Prawno-Ekonomiczne; 2014, XCI (91)/2; 325-343
0081-6841
Pojawia się w:
Studia Prawno-Ekonomiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Analiza metod wyceny według podejścia dochodowego
The real estate appraisal methods analysis by income approach
Autorzy:
Klajn, J.
Kulczycki, M.
Powiązania:
https://bibliotekanauki.pl/articles/385346.pdf
Data publikacji:
2007
Wydawca:
Akademia Górniczo-Hutnicza im. Stanisława Staszica w Krakowie. Wydawnictwo AGH
Tematy:
podejście dochodowe
metoda inwestycyjna
metoda zysków
współczynnik kapitalizacji
dochód netto
income approach
investment method
profits method
capitalization's factor
net income
Opis:
W artykule zaprezentowano dwie metody wyceny nieruchomości za pomocą podejścia dochodowego: metodę inwestycyjną oraz metodę zysków. Obie są realizowane techniką kapitalizacji prostej. W metodzie inwestycyjnej jednostkowa wartość rynkowa przedmiotowej nieruchomości jest równa iloczynowi prognozowanego jednostkowego dochodu netto d i współczynnika kapitalizacji wk, wyznaczanego na podstawie analizy rynku, czyli poziomu kształtowania się cen transakcyjnych oraz czynszów rynkowych. Wartość jego jest równa ilorazowi średniej jednostkowej ceny nieruchomości c oraz średniego jednostkowego operacyjnego dochodu netto d dla analizowanej nieruchomości. Operacyjny dochód netto dla wycenianej nieruchomości jest prognozowany na podstawie bazy nieruchomości podobnych o znanych jednostkowych czynszach rynkowych. Metoda zysków jest wykorzystywana w przypadku, gdy brakuje informacji rynkowych zarówno o transakcjach sprzedaży, jak i kształtowaniu się stawek czynszowych. Wartość współczynnika kapitalizacji w tym przypadku jest wyznaczana z rynku kapitałowego, tj. publikowanego wskaźnika cena/zysk (C/Z) dla spółek. Analiza obejmuje spółki o podobnej działalności jak wyceniana, dla których określa się wskaźniki kapitalizacji C/Z. Ich średnia wartość stanowi najbardziej prawdopodobną wartość wk. Udział dochodu operacyjnego netto jest ustalany na podstawie analizy przychodów i rozchodów spółki oraz struktury środków trwałych i obrotowych tej spółki. W celu ustalenia udziału wycenianej nieruchomości w operacyjnym dochodzie netto generowanym przez cały podmiot stosuje się wariant oparty na wartości księgowej, na wartości gruntu i wartości odtworzeniowej części składowych gruntu oraz oparty na rynkowej wartości wskaźników określających strukturę udziałów poszczególnych nieruchomości w operacyjnym dochodzie netto. W artykule został zamieszczony przykład wyceny metodą inwestycyjną oraz metodą zysków.
This article presents two methods of real estate appraisal by income approach: investment method and profits method in technic of straight capitalization. In the investment method, the market unit value of the objective property is determined as a result of multiplication of predicted united net income d and capitalization's factor wk, which is calculated based upon market analysis, the level of buying-selling market prices and rental rates. The capitalization's factor is equal the quotient of mean price of property per unit c and mean net income per unit d for analysed property. The net income for valuated property is predicted upon the data base of rental rates for similar properties. The profits method is used in case of lack of market information of buying-selling prices and rental rates. The capitalization's factor in this method is determined from capital market, as publicated index for corporations price/profit (C/Z). The analysis include companies with similar activity as valuated, for which we define value of capital index C/Z. Their mean value determined the most probable worth of capitalization's factor wk. The part of net income (profit) is defined upon the analysis of incomes and expenditures of corporation. There are used various variants to determine the part of valuated property in net income generated by all economical subject: first one is set on book value, second one is set on market value of land and reproduction value of buildings and last variant is set on market capital indexes which define the structure of part of particular properties in net income. In the article are placed two examples, refer to investment and profits methods in valuation of properties.
Źródło:
Geomatics and Environmental Engineering; 2007, 1, 1; 67-78
1898-1135
Pojawia się w:
Geomatics and Environmental Engineering
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 401

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