英文文献：Methodological Lapses in Plant and Equipment Valuation among Lagos Valuers-拉各斯估价师在对工厂和设备进行估价时存在方法上的失误
英文文献作者：A. Otegbulu
英文文献摘要：
Machinery and equipment valuation for whatever purpose is to address the problem posed by the client. The aim of this paper is to evaluate the level of adherence to valuation processes and standard in machinery and equipment valuation by practitioners in the study area. The study is carried out through the distribution of 120 structured questionnaires to valuation practitioners in Lagos metropolis to find out their approach, level of training, experience, knowledge of standard etc. This is corroborated with the content analysis of 40 valuation reports on machinery and equipment to determine the degree of compliance to establish process and standard of practice.Findings from the study indicate that majority of reports are scanty with regard to methodology standard, functional and economical obsolescence, machine capacity, serial number, model number, etc. The non-compliance to valuation process and standard could be a major source of inaccuracy in valuation. Standardization is critical to the promotion of uniformity, consistency, reliability, public trust and international acceptability of valuation reports considering the effect of globalization on property market.

无论出于何种目的，机器和设备估值都是为了解决客户提出的问题。本文的目的是评估该研究领域的从业者对机械设备估价过程和标准的遵守程度。本研究通过对拉各斯大都市估值从业者进行120份结构化问卷调查，了解其评估方式、培训水平、经验、标准知识等。对40份关于机械和设备的估价报告的内容分析证实了这一点，这些报告旨在确定遵守程度，以确立惯例的过程和标准。研究结果显示，大多数报告对方法标准、功能和经济过时程度、机器容量、序列号、型号等内容缺乏了解。不遵守估价程序和标准可能是估价不准确的主要原因。考虑到全球化对房地产市场的影响，标准化对于促进评估报告的一致性、一致性、可靠性、公众信任和国际可接受性至关重要。