Szczegóły publikacji

Opis bibliograficzny

Autorzy (3)

• AGHBieda Agnieszka
• AGHWójciak Ewelina
• AGHParzych Piotr

Słowa kluczowe

Dane bibliometryczne

ID BaDAP	117906
Data dodania do BaDAP	2018-11-19
Tekst źródłowy	URL
Rok publikacji	2018
Typ publikacji	artykuł w czasopiśmie
Otwarty dostęp
Creative Commons
Czasopismo/seria	Acta Montanistica Slovaca

Abstract

Land properties with mineral deposits are the specific good whose valuation is an extremely demanding task. The difficulty in evaluating such properties is associated with attributes that go beyond the catalogue of typical market value influencing factors, attributable to land properties. The valuation is also affected by the fact that properties with mineral deposits are evolving as the investment processes progress. Following the example of world standards, the Code for the Valuation of Mineral Assets POLVAL has been in force in Poland since 2008. It creates substantive grounds for the valuation, and these grounds have been attempted to be assessed in this publication. Part of the research involves the assessment of the methodology used in Poland for the valuation of land properties with mineral deposits using the SWOT/TOWS analysis. In the analysis, three strengths and three weaknesses of the valuation procedure have been used, as well as three opportunities and three threats associated with the expected future events that may affect the valuation procedure. As a result of the conducted analysis, it turns out that the methodology used in Poland for valuation of land properties with mineral deposits has great potential, but it should be restructured to overcome potential future threats. The Authors also state that the SWOT/TOWS analysis is not the best way to assess the valuation methodology, but it could be used for its preliminary assessment.