Cet article pre sente une e tude sur les ante ce dents et les conse quences de la motivation au travail et de l'implication organisationnelle de salarie s bulgares, hongrois et ne erlandais. On a tire de la litte rature un modeÁ le ge ne ral de la motivation professionnelle qui retient les caracte ristiques de l'emploi, la possibilite de satisfaire ou non des besoins et les facteurs extrinseÁ ques aÁ la taà che comme de terminants de la motivation au travail et de l'implication organisationnelle; ce modeÁ le range les efforts de ploye s, la performance, la satisfaction, le turnover et le stress parmi les variables de pendantes. Des donne es recueillies avec des instruments e quivalents dans des e chantillons de travailleurs des trois pays (respectivement N=565, 614 et 237) ont servi aÁ e prouver la validite du modeÁ le. Une analyse de pistes a montre que le modeÁ le s'appliquait difficilement aux trois e chantillons re unis. Il s'applique mieux et donne des re sultats plus significatifs si l'on cre e un modeÁ le adapte aÁ chacun des pays. Les spe cificite s de ces modeÁ les peuvent eà tre en grande partie rapporte es aÁ des facteurs culturels et e conomiques. Comme les diffe rences entre la Bulgarie et la Hongrie sont aussi grandes que les diffe rences avec les Pays-Bas, il est contestable de mettre en avant une retombe e motivationnelle du communisme.This article describes a study into the antecedents and consequences of job involvement and organisational commitment of workers in Bulgaria, Hungary, and the Netherlands. On the basis of the literature a general model of work motivation is developed which depicts job characteristics, opportunities to satisfy needs, and extrinsic work factors as determinants of job involvement and organisational commitment, and considers effort expenditure, performance, job satisfaction, turnover, and work stress as outcomes. Data from worker samples in the three countries obtained with equivalent instruments are used to test the validity of the model. Path analysis shows that the model has a modest fit when applied to the three samples simultaneously. A better fit and more meaningful results are obtained by developing optimal models for each country. The peculiarities of these models can be largely explained from cultural and economic factors. Since the differences between Bulgaria and Hungary are as great as the differences with the Netherlands, there seems to be little evidence for a motivational after-effect of communism.

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Purpose: In 2014 the Tax Code was updated. Currently, it also deals with the cadastral valuation of capital construction projects. However, there are problems associated with the cadastral valuation reliability. One of the key problems is how to evaluate a capital construction object and exclude the cost of the land plot. Design / Methodology / Approach: This study proposes an alternative approach to calculating the value of a land plot by analyzing the share of a land plot in the value of a single property. In the article, the authors consider that a land plot is included in the value of a single property due to a number of various pricing factors. The method of regression analysis was used as a methodological basis. Findings: Based on the results of the regression analysis, the authors gave recommendations on how to use the proposed factor models and made certain conclusions. Practical Implications: The results of this study can be used in cadastral valuation and in the process of challenging the cadastral value. Originality / Value: The presented study is an alternative way of calculating the value of land in a single property. It is useful since there is little information on how to apply the traditional methods of comparative sales.