VŠTE:NZ_OMZ Valuation of movable property, - Course Information

NZ_OMZ Valuation of movable property, breeding units and animals

Extent and Intensity

2/2/0. 5 credit(s). Type of Completion: zk (examination).

Teacher(s)

prof. Ing. Jan Mareček, DrSc., dr. h.c. (seminar tutor)
Ing. Tomáš Krulický, MBA, PhD. (assistant)

Guaranteed by

prof. Ing. Jan Mareček, DrSc., dr. h.c.
School of Expertness and Valuation – Rector – Institute of Technology and Business in České Budějovice
Supplier department: Technical expertise Group – Deputy Director of Department for Research, Development and Creative Activity – School of Expertness and Valuation – Rector – Institute of Technology and Business in České Budějovice

Prerequisites (in Czech)

FORMA ( P )

Course Enrolment Limitations

The course is also offered to the students of the fields other than those the course is directly associated with.

fields of study / plans the course is directly associated with

• Expertness (programme VŠTE, N_ZN) (2)

Course objectives supported by learning outcomes

The aim of the course is to provide students with basic knowledge about the classification of tangible movable property and methods of its valuation. The course acquaints students with a comparison of individual valuation methods and explains the concepts of administrative and market price. The graduate of the course is able to explain and distinguish the terms movable and immovable property, can determine the reasons for its valuation. The graduate is also able to name and describe the basic approaches to property valuation, select and use from a set of valuation methods the optimal approach for the valuation of a particular type of property. The graduate is able to summarize the essence and basic approaches to property valuation used in expert practice and justify the use of individual methods. The graduate is able to value movable property of a specific category.

Learning outcomes

Upon successful completion of the course, the student:
Understands the basic concepts of valuation of movable property.
It applies a suitable valuation method for the valuation of movable property.
Prepares valuations of motor vehicles, machinery and property damage to the vehicle.
Understands the basic concepts of valuing growing units.
It applies a suitable valuation method for valuing growing units.
Understands the basic concepts of animal valuation.
It applies an appropriate valuation method for valuing animals.

Syllabus

• Lectures:
• 1. Terminology of valuation and distinction of movable property
• 2. Methods of valuation of movable property, relevant market, data sources
• 3. Quality of things, moral and physical wear and tear of things, durability, depreciation curves of machines and machinery
• 4. Parts and construction of basic groups of machines and machinery
• 5. Defects, failures and repairs of movable property of a technical nature
• 6. Determination of the time and usual price of movable property of a technical nature - movables and sets of movables
• 7. Valuation of machines, machinery and technological units - procedures
• 8. Parts, structures and groups of vehicles in general and in relation to the expert standard
• 9. Valuation of motor vehicles according to the expert standard
• 10. Specifics of valuation of special motor vehicles and mobile machines
• 11. Determination of the amount of property damage to the vehicle
• 12. Valuation of forest stands
• 13. Animal awards
• Seminars:
• 1. Characteristic and specific cases of categorization of movable property
• 2. Basic SW tools and aids for valuing movable property
• 3. Significance of the character and specifics of the course of depreciation curves, depreciation matrices
• 4. Probability and correlation analysis of wear, construction of depreciation curves
• 5. Technical-technological characteristics of machines and machinery
• 6. Valuation of a selected technological group of machines - elaboration of a model expert opinion
• 7. Valuation of a selected machine line - elaboration of a model expert opinion
• 8. Technical characteristics of vehicles
• 9. Valuation of a selected motor vehicle - elaboration of a model expert opinion
• 10. Valuation of a selected special motor vehicle or mobile machine - elaboration of a model expert opinion
• 11. Calculation of property damage by defined damage to a selected vehicle - elaboration of a model expert opinion
• 12. Valuation of forest stand
• 13. Example of animal valuation

Literature

required literature
• ADAIR, A. et al., 1996. European Valuation Praktice: Tudory and Techniques. London: E & FN Spon. ISBN 0-419-20040-1.
• ALEXANDR, P., 2011. Základy forenzní ekotechniky: Les a dřeviny. Brno: Akademické nakladatelství CERM s.r.o. ISBN 978-80-7204-734-5.
• BAUER, F. et al., 2013. Traktory. Praha: Profi Press. ISBN 978-80-8672-652-6.
• BRADÁČ, A. et al., 2018. Soudní znalectví ve vybraných technických a ekonomických oborech. Brno: Akademické nakladatelství CERM s.r.o. ISBN 978-80-7204-995-0.
• BRADÁČ, A. a kol., 1997. Soudní inženýrství. Brno: Akademické nakladatelství CERM s.r.o. ISBN 80-7204-057-X.
• JANÍČEK, P. et al., 2013. Expertní inženýrství v systémovém pojetí. Praha: Grada Publishing, a.s. ISBN 978-80-247-4127-7.
• KUMHÁLA, F. et al., 2007. Zemědělská technika – Stroje pro rostlinnou výrobu. ČZU Praha: Powerprint s.r.o. ISBN 978-80-213-1701-7.
• NOVOTNÝ, P. et al., 2014. Nový občanský zákoník. Vlastnictví a věcná práva. Praha: GRADA Publishing, a.s. ISBN 978-80-247-9138-8. (s. 13-28, 75-89)
• PROCHÁZKOVÁ, D. et al, 2019. Terminologický slovník pro inženýrské disciplíny pracující s riziky v systémovém pojetí. Brno: Akademické nakladatelství CERM s.r.o. ISBN 978-80-7623-000-2.
• STOUT, B. A. and B. CHEZE, 1999. Handbook of Agricultural Engineering, Vol. III – Plant Production Engineering. Michgan: ASAE CIGR. ISBN 1-892769-02-6.
• SRIVASTAVA, A. K., C. E. GOERING and R. P. ROHRBACH, 1993: Engineering Principles of Agricultural Machines. Michigan: ASAE Books and Jounarls. ISBN 0-929355-33-4.
• Zákon č. 154/2000 Sb., o šlechtění, plemenitbě a evidenci hospodářských zvířat a o změně některých zákonů souvisejících.
• Znalecký standard č. I/2005: Oceňování motorových vozidel
• 2019, Oceňování, zákon a vyhláška o oceňování majetku, novela oceňovací vyhlášky č. 441/2013 Sb. Ostrava – Hrabůvka : Sagit, a.s. ISBN 978-80-7488-362-0.

recommended literature
• ALEXANDR, P. et al., 2010. Forenzní ekotechnika: Les a dřeviny. Brno: Akademické nakladatelství CERM s.r.o. ISBN 978-80-7204-681-2.
• BAASKE, W. E. et al., 2003. Biogas Powered Fuel Cells. Linz: Trauner Verlag. ISBN 3-85487-573-8.
• BRADÁČ, A. a kol., 2010. Soudní znalectví. Brno: CERM. ISBN 978-80-7204-704-8.
• COUFALÍK, V., 2013. Současné problémy v reprodukci skotu. Olomouc: Agriprint s.r.o. ISBN 978-80-8709-146-3.
• DUŠEK, J., 2011. Chov koní. Praha: nakl. Brázda. ISBN 978-80-209-0388-4.
• FANTOVÁ, M., 2015. Chov koz. Praha: nakl. Brázda. ISBN 978-80-209-0410-2.
• GÁLIK, R. et al., 2015. Technika pre chov zvierat. Nitra: GRAMOND. ISBN 978-80-552-1407-8.
• HEŘMAN, J., 2014. Oceňování technologických celků. Merklín: Royen Trade. ISBN 978-80-7504-109-8.
• HORÁK, F., 2015. Chováme ovce. Praha: nakl. Brázda. ISBN 978-80-209-0390-7.
• INTERNATIONAL VALUATION STANDARDS COUNCIL, 2017. Mezinárodní oceňovací standardy. Jesenice: EKOPRESS, s.r.o. ISBN 978-80-87865-44-6. (s. 12-100)
• JŮZL, M. a Š. NEDOMOVÁ, 2015. Jakost živočišných produktů. Brno: ES Mendelova univerzita. ISBN 978-80-7509-205-2.
• KLEDUS, R., 2012. Oceňování movitého majetku. Brno: CERM. ISBN 978-80-2144-552-9.
• MAKOVEC, J., 2010. Oceňování strojů a výrobních zařízení. 2. vyd. aktualiz. Praha: Oeconomica. ISBN 978-80-245-1737-7.
• PONIČAN, J. a M. KORENKO, 2008. Stroje pre rastlinnú výrobu. SPU Nitra: Patria I, s.r.o., Prievidza. ISBN 978-80-552-0142-9.
• POŠTA, J. et al., 2005. Opravárenství a diagnostika I. Praha: Informatorium, s.r.o. ISBN 978-80-7333-058-8.
• POŠTA, J. et al., 2004. Opravárenství a diagnostika II. Praha: Informatorium, s.r.o. ISBN 978-80-7333-066-8.
• POŠTA, J. et al., 2010. Opravárenství a diagnostika III. Praha: Informatorium, s.r.o. ISBN 978-80-7333-073-8.
• PULKRÁBEK, J., 2005. Chov prasat. Praha: Profi Press. ISBN 978-80-8672-611-3.
• RAK, R., 2001. Krádeže vozidel, odhalování, vyšetřování a prevence. Brno: Akademické nakladatelství CERM s.r.o. ISBN 80-7204-218-1.
• RUŽBARSKÝ, J. et al., 2005. Potravinářská technika. Prešov: VMV Prešov. ISBN 80-8073-410-0.
• SCHMITTMANN, O., K.-H. KROMER and C. WELTZIEN, 2001. Yield Monitoring on Forage Harvester. Proceedings of PMA. Praha: ES ČZU.
• ČSN EN 60204-1 ed. 2
• ČSN 01 0102
• ISO 8402
• Vyhláška č. 288/2013 Sb., o provedení některých ustanovení zákona o integrované prevenci
• Zákon č. 526/1990 Sb., o cenách
• Zákon č. 151/1997 Sb., o oceňování majetku a o změně některých zákonů
• Zákon č. 455/1991 Sb. o živnostenském podnikání ve znění zákona 130/2008 Sb.
• Zákon č. 76/2002 Sb., o integrované prevenci a o omezování znečištění, o integrovaném registru znečišťování a o změně některých zákonů (zákon o integrované prevenci)
• Zákon č. 89/2012 Sb., občanský zákoník

Forms of Teaching

Lecture
Seminar
Tutorial

Teaching Methods

Frontal Teaching
Individual Work– Individual or Individualized Activity

Student Workload

Activities	Number of Hours of Study Workload
	Daily Study	Combined Study
Practice expert opinion (in Czech)	33	33
Preparation for Seminars, Exercises, Tutorial	11	31
Preparation for oral examination (in Czech)	32	48
Oral Examination (in Czech)	2	2
Attendance on Lectures	26
Attendance on Seminars/Exercises/Tutorial/Excursion	26	16
Total:	130	130

Assessment Methods and Assesment Rate

Exam – oral 50 %
Practice expert opinion 50 %

Exam conditions

In order to successfully complete the course, it is necessary to achieve the sum of the continuous and final evaluation of at least 70% under the conditions set out below. In the continuous evaluation, 50 points can be obtained, ie 50%. A total of 50 points, ie 50%, can be obtained in the final evaluation.

Overall classification of the course, ie points for the final evaluation (50 - 0) + points from the continuous evaluation (50 - 0): A 100 - 90, B 89,99 - 84, C 83,99 - 77, D 76,99 - 73, E 72.99 - 70, FX 69.99 - 30, F 29.99 - 0.

The student of the full-time form of study is obliged to fulfill the obligatory 70% attendance at the contact teaching, ie everything except lectures. If the participation is not met, the student will be automatically classified "F".

Language of instruction

Czech

Further comments (probably available only in Czech)

The course is taught annually.
The course is taught: every week.

Teacher's information

Attendance in all forms of teaching is regulated by a separate internal standard of VŠTE (Recording of student attendance at VŠTE). For full-time students, 70% attendance is compulsory at seminars. Students with an Individual Study Plan (ISP) are required to contact the instructor no later than the first week of the semester or immediately after the ISP has been approved to arrange for a system of instruction and completion of the course; failure to do so will result in the student's ISP not being considered. If they have any questions, they may contact the curriculum co-counselor via email at krulicky@mail.vstecb.cz.

• Enrolment Statistics (winter 2024, recent)
  
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