2022
DOI: 10.3390/admsci12040174
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The Valuation of Land in Land Consolidation and Relevant Administrative Procedures in the Conditions of the Slovak Republic

Abstract: This scientific study focuses on the assessment of the legislation on land valuation, which takes place in the framework of selected administrative procedures in the Slovak Republic. The issue of land valuation is regulated in several pieces of legislation and, in terms of content, is their unifying feature of the valuation of land for public purposes. The reason for examining the determination of the so-called “administrative price of land” is the fact that, in practice, the administrative procedures analyzed… Show more

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Cited by 16 publications
(13 citation statements)
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“…First, the research fills a gap in the current literature by providing new insights into the function of external auditors in improving the quality of financial accounting data. Specifically, the study highlights the significance of external auditors' independence and their ability to exercise professional judgment in producing reliable and accurate financial information by examining the effect of external auditors' autonomy on the quality of financial accounting information [66].…”
Section: Discussionmentioning
confidence: 99%
“…First, the research fills a gap in the current literature by providing new insights into the function of external auditors in improving the quality of financial accounting data. Specifically, the study highlights the significance of external auditors' independence and their ability to exercise professional judgment in producing reliable and accurate financial information by examining the effect of external auditors' autonomy on the quality of financial accounting information [66].…”
Section: Discussionmentioning
confidence: 99%
“…These post structuralist approaches of landscapes, with a strong focus on narratives, emphasise the importance of stories that different agents tell via words, pictures, feelings, or emotions. However narratives of landscapes have a strong effect on the material landscape itself because all narrators demand to fit the material world into their ideas [1,4,10,[25][26][27]. DuPuis [25] has pointed out that social elites fit rural landscapes into their idyllic imagination of the rural: "elites create their identity through creating pure, idyllic landscapes devoid of rowdy teenagers, homosexuals, the homeless, or women working the land, in favour of landscapes exhibiting rurality as order, purity, middle-class prosperity, family and masculinity" [25].…”
Section: Theoretical Background 21 Social Construction Of Rurality An...mentioning
confidence: 99%
“…Anyway, the possession of legal papers also contributes to the generation of a sense of recognition, which can play a very important role in reducing the vulnerabilities' perception [30,31]. For these reasons, in order to reduce possible vulnerabilities of land consolidation and valuation, new codes and rules are more and more needed in our legislation systems [32,33]. In particular, this is true when legislation faces contemporary challenges, such as migration issues [34].…”
Section: Definition Of Vulnerabilitymentioning
confidence: 99%