This paper clarifies disparities in tourism demand of some chosen UNESCO destinations in the Czech Republic, which is located in Central Europe. The Czech Republic, despite its relatively small area, is an important destination for cultural tourism ‒ a large number of unique cultural and other...

In January 2009, the law on the reform of the inheritance tax and valuation law (German) came into force. As a result, the valuation of shares in non-listed corporations was fundamentally changed. The paper compares and analyzes different enterprise values through the application of different...

The provision of shelter is a basic need and in Australia there has been a history of home ownership. However recent economic growth and rising construction costs, particularly over the past decade, has placed home ownership out of reach for some. In response to increased affordability...

In the age of knowledge, intangible assets have a higher strategic importance than corporal assets. It was found that the market value of the entity is greater than its carrying amount, the difference being due to intangible items: Market Value - Book Value = Intangible Assets Intangible assets...

This paper examines which valuation approaches financial analysts use to value a company and whether the chosen valuation approach affects the target price accuracy. To address these questions, we conduct content analyses of 867 hand-collected analyst reports on German publicly listed companies...

It is acknowledged that economic evaluation methods as they have been developed for Health Technology Assessment do not capture all the costs and benefits relevant to the assessment of public health interventions. This paper reviews methods that could be employed to measure and value the broader...

There are both similarities and differences between conducting cost-benefit analysis in developed and developing countries . While the fundamental principles and theory underlying cost-benefit analysis maybe the same , the methodologies and the estimation techniques that are most appropriate in...

This article explores the methods of management strategies used during the financial restructuring of the company; The factors that affect the level of risk when making restructuring; formulated the essential view, the effectiveness of the financial restructuring of the company; parametric...