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Academic Journals
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From:Appraisal Journal (Vol. 71, Issue 4) Peer-ReviewedUkraine is often called a "transitional economy," a term that implies a gradual but continuous process of change by willing economic and political agents. In fact, this is not the case. Rather, the evolution of the...
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From:American Journal of Family Law (Vol. 16, Issue 4) Peer-ReviewedMr. and Mrs. Smith have been married 10 years. During the past six years, Mr. Smith has grown his software development company from a home-based business generating annual revenues of $150,000 to one that employs 10 and...
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From:Revista de Contabilidade e Controladoria (Vol. 5, Issue 2) Peer-ReviewedThe rate of income tax and social contribution (IR/CS) used in the projection of the Discounted Cash Flow (DCF) and the estimation of Discount Rates is of great relevance in evaluating the company. The discussion that...
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From:American Journal of Family Law (Vol. 25, Issue 1) Peer-ReviewedAfter ruling that the husband's health insurance benefits were subject to division as marital property, the Supreme Court of Indiana expounded on the various methods available to value this kind of asset. In Bingley v....
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From:Financial Management (Vol. 40, Issue 4) Peer-ReviewedI study a sample of 336 mergers and acquisitions (M&A) deals to investigate the effect of managements' estimate of synergy on the reservation price and the payment method, l find that synergy does not explain the...
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From:Appraisal Journal (Vol. 69, Issue 1) Peer-ReviewedFor tax purposes, a village board of review must, using the cost approach, consider a diminution in property value due to obsolescence, according to the Court of Appeals of Wisconsin. Walworth Affordable Housing, LLC...
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From:Expert Review of Pharmacoeconomics & Outcomes Research (Vol. 3, Issue 6) Peer-ReviewedAuthor(s): Mandy Ryan 1 , Verity Watson 1 , Mabelle Amaya-Amaya 1 Keywords: contingent valuation; cost-benefit analysis; discrete choice experiments; healthcare benefits; monetary valuation; stated preference;...
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From:Appraisal Journal (Vol. 66, Issue 2) Peer-ReviewedSome appraisers apply the term "public interest value" to what they call "noneconomic uses" of real estate. In particular, they have identified conservation use and preservation use (e.g., historical, geological,...
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From:Quarterly Journal of Business and Economics (Vol. 31, Issue 2) Peer-ReviewedThe Modigliani-Miller (MM) theory of corporate finance has been subject to considerable debate and interest for over 30 years. Today it is the dominant theory in the field. This paper highlights an intuitively...
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From:Financial Executive (Vol. 9, Issue 5) Peer-ReviewedChoosing a credible valuation technique for executive stock-options is critical in view of the increasing government, investor and public scrutiny of executive compensation. A popular valuation strategy is the...
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From:Appraisal Journal (Vol. 60, Issue 4) Peer-ReviewedIn addition to complying with the implementing regulations of Title XI of the Financial Institutions Reform, Recovery and Enforcement Act of 1989 (FIRREA), appraisal reports must satisfy certain conditions to be...
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From:Appraisal Journal (Vol. 62, Issue 2) Peer-ReviewedReal estate in the United States is aging, emphasizing the need to establish standard appraisal methodology that will refine the way in which replacement reserves are used in the valuation process. A new model, the...
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From:Appraisal Journal (Vol. 63, Issue 1) Peer-ReviewedWhile the issue of discrimination in the appraisal process is a sensitive one, it may be more of a problem than many appraisers realize. The authors provide a brief definition of discrimination in this context, using the...
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From:Appraisal Journal (Vol. 62, Issue 1) Peer-ReviewedThe traditional capitalization approach to commercial real estate appraisal considers a property's cash flow profile as constant with zero growth potential. The Gordon Growth Model incorporates a constant growth...
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From:Appraisal Journal (Vol. 62, Issue 4) Peer-ReviewedThe author discusses the shortcomings of current residential subdivision discounted cash flow (DCF) analysis assumptions generally held by the appraisal profession. An alternative residential subdivision DCF format is...
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From:Appraisal Journal (Vol. 64, Issue 3) Peer-ReviewedAppraisers traditionally answer the question, "What is the value of this property?" Often, clients' greater need is to know what is the chance that a sale of that asset will produce a price different from the traditional...
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From:Journal of Ethics & Social Philosophy (Vol. 9, Issue 1) Peer-ReviewedA PHILOSOPHICAL TRADITION THAT GOES BACK to Aristotle represents childhood as a state of lacking. This is the view that children are imperfect, because not yet finished, adults. (1) On Tamar Schapiro's recent version of...
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From:PLoS ONE (Vol. 8, Issue 11) Peer-ReviewedAuthor(s): Paul F. M. Krabbe 1,2,* Introduction The measurement of health, which is defined as assigning meaningful numbers to an individual's health status, has proliferated ever since the World Health...
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From:Bulletin of the Belgian Mathematical Society - Simon Stevin (Vol. 24, Issue 1) Peer-ReviewedAbstract Let p be a prime. In this paper we give a proof of the following result: A valued field (K, v) of characteristic p > 0 is p-henselian if and only if every element of strictly positive valuation is of the...
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From:Appraisal Journal (Vol. 65, Issue 2) Peer-ReviewedThe development and proof of the overall rate (Ro) in direct capitalization is as important today as it was 10 or 20 years ago. The difference is that today there are 12 ways to prove or disprove an overall...