This study investigates the impact of Environmental, Social, and Governance (ESG) certifications on the performance of Class A office buildings within Madrid’s Central Business District (CBD). Employing a Multi-Criteria Decision Making (MCDM) m...
The notion of heritage assessment has evolved from valuing monuments in isolation to recognizing heritage as complex socio-economic cultural systems. While the early approaches emphasized tangibility, later shifting to tourism potential, and economic...
In this essay, we reflect on the conditions that allow firms to play a leading role in the ecological transition process. The essay starts with an analysis of the technological and economic features of eco-efficient technologies. We argue that they a...
This paper presents a novel approach for ranking tourist destinations based on the eigenvector method for pairwise voting (EMPV). The proposed approach relies solely on pairwise comparisons instead of direct-vote polling. The EMPV method was tested o...
The concept of fair value, defined by the valuation of assets and liabilities at their current market worth, remains central to the International Financial Reporting Standards (IFRS) and has persisted despite critiques intensified by the 2008 financi...
Land valuation can be used in various areas, such as taxation, property acquisition, rental, expropriation, urban regeneration, and land readjustment. As a result, determining the value of land accurately by considering multiple criteria to eliminate...
Instead of the well-known three-pillar model of economic, social, and environmental sustainability, the shift in valuation paradigm to the sustainable realm needs a fundamental methodological and operational modification, with a focus on determining...
Forming optimal peer groups is a crucial step in multiplier valuation. Among others, the traditional regression methodology requires the definition of the optimal set of peer selection criteria and the optimal size of the peer group a priori. Since t...
Increasing urbanisation has inevitably led to the continuous construction of buildings. Urban expansion and densification processes reshape cities and, in particular, the third dimension (3D), thus calling for a technical shift from 2D to 3D for prop...
The article discusses cadastral land valuation in Russian resort towns, a procedure flawed by the fact that it does not take into account territorial prestige. Researchers in Russia and other countries state that it is essential to redistribute the l...
The progressive development of economic valuations of biodiversity in recent decade enables the application of the concept of payments for ecosystem services (PES) in order to conservation of forest biodiversity in protected areas. In this article, t...
In the valuation of forest resources, the alternative use of the land is one of the central themes. In most cases it is made without taking into account the uncertainty and the possible flexibility of the alternative use. Within these alternatives, t...
Price, Cost and Income (PCI) are distinct economic indicators intrinsically linked to the values they denote. These observables take center stage in the multi-criteria decision-making process that enables economic agents to convey subjective utilitie...
This paper examines the relationship between ESG ratings, as a subset of criteria and a tool for assessing sustainability, and firm performance in Southern European economies. It focuses on publicly listed large-cap companies in Portugal, Italy, Gree...
Blockchain and tokens are relatively new research areas insufficiently explored from both technical and economic perspectives. Even though tokens provide benefits such as easier market access, increased liquidity, lower transaction costs, and automat...
The digital economy is fundamentally transforming urban landscapes by disrupting traditional relationships between land use and land value. This scoping review aims to examine how digital transformations alter urban activities, human behaviours, and...
Risk management and uncertainty models are practised in all branches of transport. Although unmanned aerial vehicles (UAVs) constitute a branch of the industry rather than transport as a whole, their development is oriented toward increasingly more s...
This paper addresses the debate regarding weak versus strong sustainability in the field of rural land use planning. Both concepts correspond to opposing paradigms on sustainability and both their fundamentals of economic roots and comparative analys...
This study examines planning criteria and models for the development of urban settlements situated along the coastline of Boka Kotorska. In the period between 1940 and 2006, coastal settlements underwent great transformations that changed their histo...
By using techniques such as the Wizard of Oz (WoZ) and video capture, this paper evaluated the performance of the Nao Robot in the role of a personal assistant, which was valuated alongside the impact of the assigned gender (male/female) in the perce...
This study analyzes the application of International Accounting Standard IAS 41—Agriculture in poultry companies (ISIC A0146.03) in the province of Tungurahua, Ecuador, with the aim of evaluating the degree of regulatory compliance, the level o...
Decisions around distributing available funds among potential land consolidation projects require a thorough analysis in order to maximize the effects of land consolidation. In order to avoid choosing the wrong land consolidation projects, different...
Forest ecosystems play an important role in maintaining the stability of the biosphere and improving the ecological environment. The valuation of forest ecosystem services provides data to support the implementation of forest ecosystem conservation a...
Green technology is the new trend for combining technology, innovation, and sustainability. However, China faces several problems in this regard, given the high cost of green products and services. To accelerate the establishment of green technology,...
Most of industrial heritage assets need new activities to ensure their survival. In addition, the collection of assets is very broad, many of their locations have now become central and are targets for speculation, and the nature of these sites displ...
One of the most significant competitive strategies for organizations is sustainable supply chain management (SSCM). The vital part in the administration of a sustainable supply chain is the sustainable supplier selection, which is a multi-criteria de...
This paper explores optimal consumption and investment strategies for agents facing mortality risk within a complete financial market. Departing from traditional frameworks, we leverage state-dependent utility theory, discounted by the state–pr...
This contribution proposes an inter-scalar and multi-polar analysis evaluation model of the territory of the Enna district, aimed at providing a robust axiological representation of the salient aspects of the general issue of internal areas, and ther...
The industrial reuse of existing municipal wastewater treatment plant (WWTP) effluent can play a major role in improving water security in urbanized regions facing scarcity. As the complexity of engineered direct water reuse is related to various eco...
Urban green infrastructure plays a significant role in sustainable development and requires proper land management during planning. This study develops a valuation model for urban green infrastructure in land management, focusing on Zagreb’s 17...
Business owners are trying to enhance company value by developing growth strategies. Besides, they need to know what supports and drives the attractiveness to potential investors. Previously to determine company value, only financial drivers were use...
This paper examines key aspects of the behavior of housing demand from a sustainable standpoint. Most studies have mainly focused on housing supply, looking at quantitative predictions without considering the qualitative relationship found between ho...
This paper proposes a multi-criteria decision-making model, for the selection and evaluation of the most valuable wooden input—resonant wood. Application of a given model can improve the process of input valuation as well as impact and improve partic...
Artificial intelligence (AI) is transforming the mortgage market at every stage of the value chain. In this paper, we examine the potential for the mortgage industry to leverage AI to overcome the historical and systemic barriers to homeownership for...
From the perspective of building health monitoring and property management, this research proposes some parametric measures of the capitalization rate, in order to define a range of significant values to be used in a cash flow analysis intended for m...
Examining the willingness to pay (WTP) in the implementation of walkability policies can indicate the needs and preferences of individuals. Consequently, better defined individual preferences lead to successful sustainable transportation plans. While...
Prospective financial statements (PFSs) and their examination have become more and more important in recent years as a result of various regulating pressures and market needs. Despite this growing importance, the literature about PFS review appears t...
Green Public Procurement (GPP) is a key tool in European strategies to promote sustainability in public procurement. This study examines the integration of GPP criteria in the National Action Plans (NAPs) of the European Union Member States, with a f...
Under the current water crisis in agriculture, irrigation methods for saving and conserving water are necessary. However, these methods must guarantee an appropriate yield with a concomitant economic benefit and a reduced environmental impact. In thi...
This study investigated how corporate maturity—measured through firm age and lifecycle stage—moderates the value relevance of Environmental, Social, and Governance (ESG) disclosures in a frontier market context, using Bangladesh as a case...
We propose a method for managing software assets in the automotive industry to enhance software competitiveness and to reduce development costs. The ownership of software assets in the automotive industry is held by automotive parts companies, making...
A considerable amount of information, particularly in image form, is shared on the web through social networking sites. If any of this content is worthy of preservation, who decides what is to be preserved and based on what criteria. This paper explo...
This paper presents the design, development, and testing of an interactive planning tool for urban-wetland systems. The tool targets initial architectural and urban design stages, enabling a broader understanding of natural-urban synergies, ecosystem...
This study presents the results of an extensive exploratory research on ethics in valuation activity carried out by authorized valuers in Romania. Ethics is the foundation of success and sustainability in business. In turn, business sustainability is...
This article presents the assessment results for crowd logistics (CL) solutions from the perspective of the needs of different stakeholders. The uniqueness of this study lies in entering these needs in the implementation of the three spheres of susta...
This study presents a replicable methodology for identifying and evaluating the tourism potential of natural and cultural heritage through a comprehensive inventory. It aims to enhance regional competitiveness and foster sustainable destination devel...
Integrating different ecosystem services (ES) to determine when to harvest a forest stand is still challenging. This is due to the difficulty of obtaining information, models, and methods to quantify those ES and achieving an adequate valuation of th...
Due to the recent COVID-19 pandemic, tourist destinations have been increasingly selected on the basis of health, safety and social distancing criteria. In this framework, protected natural areas represent ideal tourist destinations due to the presen...
Tourism as a tool for the enhancement and conservation of heritage represents an opportunity for many managers of cultural properties. However, despite the numerous works developed so far on tourism governance, the elaboration of preliminary studies...
This paper is focused on searching for the suitable discount rate to be applied to the valuation of a project related to forests in the USA, e.g., a recreational area inside a national park. To do this, we propose a new model based on hazard rate con...
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