Estonian horticultural peat marketing: sales promotion and price formation. 2. part

International Nuclear Information System (INIS)

Hammer, Hele

1999-01-01

When forming prices, Estonian peat companies' decisions should be based on marginal cost analysis. Unfortunately most Estonian companies sell peat to intermediaries and cannot influence its price. Estonian peat producers have to choose between either selling peat directly or selling through a central marketing organization. Both systems have their pros and cons. Direct selling gives more freedom to individual producers but is more risky. Central marketing makes cost saving possible and is more effective and stable, but may alienate producers from clients and markets. Whichever marketing system Estonian peat companies choose, the most important elements in their marketing strategy should be: careful market analysis, personal sales, attending trade shows, catalogues, quality service and offering transportation services. (author)

Transformational Leadership in the Estonian Defence Forces

Directory of Open Access Journals (Sweden)

Antek Kasemaa

2015-06-01

Full Text Available Purpose – The study is a contribution to the validation of the 15 items and 5 subscales Transformational Leadership Scale (TLS proposed by Rafferty and Griffin (2004. Design/methodology/approach – The sample includes participants from different levels of the Estonian Defence Forces (EDF military hierarchy (N=2570. The structure of the TLS was examined by using exploratory and confirmatory factor analyses. Additionally ANOVA was used to compare the results between different subsamples. Findings – TLS showed satisfactory reliability. Confirmatory factor analyses found TLS as valid five dimensions instrument to measure transformational leadership in the Estonian military context. Different management levels showed different emphases among the dimensions of transformational leadership. Research and practical limitations/implications – TLS will be an important tool to use in transformational leadership research in the Estonian military context and beyond. Additionally, the current research contributes to the development of alternative measurement tools besides the most commonly used MLQ. The limitation of the work will be the rather homogenous sample from the Estonian military, however it will open the door for the subsequent research using different samplings. Originality/value – The current research found TLS to be a reliable and valid instrument, very short and therefore easy to administrate, having the possibility to use it with five dimensional and as one general transformational instrument as well.

Uniting the Divided Continent. The Estonian National Committee of the European Movement

Directory of Open Access Journals (Sweden)

Pauli Heikkilä

2010-12-01

Full Text Available The article examines the exiled Estonian politicians in the European Movement in the early Cold War period. The ultimate goal of exiled Estonians was to restore their state’s independence. In order to promote this, Estonian leaders sought connections with Western leaders. The European Movement was the only organisation involving actors from both the East and the West, and this corresponded to the Estonian discourse on Europe as a whole. Therefore, the European Movement was appreciated, although its limited opportunities for decisive actions were also recognised. East and West European interest in the European Movement declined as West European integration rapidly intensified through the European Coal and Steel Community (ECSC and particularly after the January 1952 Eastern European Conference in London. By 1957, disappointment in the inability of European unification to help regain Estonian independence became evident.

Estonian Airi uued soodsad pakkumised

Index Scriptorium Estoniae

2010-01-01

Estonian Airi kodulehelt on võimalik osta lennupileteid koostööpartnerite poolt pakutavatele mandritevahelistele lendudele ning broneerida internetis hotellituba Euroopa suurima hotelli broneerimise teenust pakkuva ettevõtte Booking.com kaudu

Cresco sai lahti võlast SASile ja osalusest Estonian Airis / Rivo Sarapik, Alyona Stadnik

Index Scriptorium Estoniae

Sarapik, Rivo, 1981-

2010-01-01

Majandus- ja kommunikatsiooniminister Juhan Parts ning SAS-i asepresident Benny Zakrisson kirjutasid alla Estonian Airi ostu-müügitehingule. Investeerimispank Cresco, millele kuulus 17% Estonian Airist, jääb välja Estonian Airi omanikeringist ning SAS-i nõue Crescole tühistatakse

On the System of Place Name Signs in Estonian Sign Language

Directory of Open Access Journals (Sweden)

Liina Paales

2011-05-01

Full Text Available A place name sign is a linguistic-cultural marker that includes both memory and landscape. The author regards toponymic signs in Estonian Sign Language as representations of images held by the Estonian Deaf community: they reflect the geographical place, the period, the relationships of the Deaf community with hearing community, and the common and distinguishing features of the two cultures perceived by community's members. Name signs represent an element of signlore, which includes various types of creative linguistic play. There are stories hidden behind the place name signs that reveal the etymological origin of place name signs and reflect the community's memory. The purpose of this article is twofold. Firstly, it aims to introduce Estonian place name signs as Deaf signlore forms, analyse their structure and specify the main formation methods. Secondly, it interprets place-denoting signs in the light of understanding the foundations of Estonian Sign Language, Estonian Deaf education and education history, the traditions of local Deaf communities, and also of the cultural and local traditions of the dominant hearing communities. Both perspectives - linguistic and folkloristic - are represented in the current article.

Emission from Estonian oil shale power plants

International Nuclear Information System (INIS)

Aunela, L.; Haesaenen, E.; Kinnunen, V.; Larjava, K.; Mehtonen, A.; Salmikangas, T.; Leskelae, J.; Loosaar, J.

1995-01-01

Flue gas emissions from pulverized oil shale fired boilers of Estonian and Baltic power plants have been studied. The concentrations of NO x , CO, C x H y , HCI, Hf and polycyclic aromatic hydrocarbons in flue gases have been found to be relatively low and acceptable according to German emission limits, for instance. Desulphurization degree of flue gases by SO 2 absorption with ash has been found to vary defending on boiler type and operation conditions. In spite of significant sulphur capture (average values for different boilers in the range between 68 and 77 % of the initial sulphur content of the fuel), SO 2 concentrations in flue gases remain still very high (up to 2600 mg/m 3 , 10% O 2 ). Very high concentrations of particles, especially at Estonian Power Plant (up o 6250 mg/m 3 , 10 % 0 2 ) have been detected. Heavy metal emissions were too high by the reason of particle control insufficiency as well. Yearly emission estimates of this study support the former Estonian ones within the range of 10-15 %. (author)

The Representation of the Cold War in Three Estonian History Textbooks

Science.gov (United States)

Korbits, Keit

2015-01-01

The article looks at the discursive strategies different Estonian history textbooks employ to represent the Cold War period, and the "commonsense" ideologies instilled through these representations. The textbooks analysed include two history books dating back to the Estonian Soviet Socialist Republic and, for contrast, one written during…

Estonian Language of Technology as a Factor Supporting the Evolution of Engineering Thinking

Directory of Open Access Journals (Sweden)

Mägi, Vahur

2013-03-01

Full Text Available Casual mention of teaching technology subjects in Estonian schools dates back several centuries. Navigation and construction were amongthe earliest professional skills that were taught. As both of them required mathematical thinking skills, teaching the subjects was usually accompanied by explaining the principles of mathematics. The first technology book in Estonian was published about two centuries ago and it dealed with geodesy. The earliest Estonian glossaries of technological terminology were published in the fields of physics and chemistry. The rise of Estonian as a language of higher education and science in the country came about in the 1920s and 1930s. Faculty members of the Tallinn School of Technology then published the first textbooks composed in the Estonian language for students of technology. The Estonian Society for Technology and the Estonian Association of Engineers became seriously involved in linguistic activities. Together with the Vocational Teachers’ Assembly of Tartu they published an illustrated technology glossary for machinery and tools terms. It was followed by a glossary of construction and building terms, compiled under the lead of the University of Technology. In addition, journals of technology introducedinnovations in the lexicon of technology to the general public. The postwar period in the development of the lexicon of technical terms was of little significance at first. A surge in language creativity could be detected in the 1960s, when terminology became a target of constantly growing attention to the development of technology lexicon. Series of technology glossaries were published. This tendency has continued to this day.

Estonian Tax Structure

Directory of Open Access Journals (Sweden)

Viktor Trasberg

2014-08-01

Full Text Available The paper analyses Estonian tax structure changes during the last decade and critically assesses the current situation. The country’s tax mix is rather unique among EU countries – it has one of the highest proportions of consumption taxes in total taxes and the lowest level of capital and profit taxes. Such an unbalanced tax structure creates risks for public finances, limits revenue collection and distorts the business environment.

Estonian Golf & Country Club / Urmas Oja

Index Scriptorium Estoniae

Oja, Urmas, 1981-2012

2005-01-01

Konkursil "Eesti parim puitehitis 2005" pälvis voodrilaua eripreemia Jõelähtme Estonian Golf & Country Club'i katus. Arhitekt Andres Siim. Sisearhitekt Juta Lember. Konstruktor: AS Resand. 11 värv. ill

Estonian Air / Kirsti Vainküla

Index Scriptorium Estoniae

Vainküla, Kirsti, 1972-

2004-01-01

Estonian Air reklaamib end Taani linna Aalborgi raadiojaama ilmateates. Lennukompanii pressiesindaja Epp Alatalu sõnul on firma Taanis reklaamimise põhjus see, et liinil Tallinn-Kopenhaagen sõitjate hulgas ei ole peaaegu üldse taanlasi

Noor eesti teater ja Noor-Eesti. Young Estonian Theatre and Young Estonia

Directory of Open Access Journals (Sweden)

Katri Aaslav-Tepandi

2012-04-01

Full Text Available This article begins by examining points of intersection between two professional theatres, ”Estonia” and ”Vanemuine” (both established in 1906, their young directors – Karl Menning, Paul Pinna, Theodor Altermann, and Karl Jungholz, and the literary movement Young Estonia. Subsequently, we will consider Young Estonia’s theatrical ideals and the influence of these ideas on later Estonian theatrical life. Since not much information has survived regarding direct personal contacts between ”movers and shakers” in the theatre world and Young Estonians, the main focus here shall be on indirect creative connections and influences. One such context is education: like the Young Estonians, theatre activists of the younger generation aspired to place themselves on the larger map of European culture. Thus, their artistic beliefs and goals shall be examined in relation to those of Young Estonians’ quest for modern culture. Pinna, Altermann, Menning, Jungholz, and others went on study tours to Germany and France, where they were energized and inspired by innovative German and Russian theatres, by naturalistic staging, and by psychological realism, both in acting and in performance style. Among their models were A. Antoine’s Théâtre- Libre in Paris, K. Stanislavski’s Art Theatre in Moscow, O. Brahm’s Lessing-Theater, and M. Reinhardt’s Deutsches Theater in Berlin. These models were likewise known to the Young Estonians, but if theatre activists oriented themselves more fundamentally to German naturalist and realist dramatic art, Young Estonians were more taken with ”theatrical theatre” with its symbolist and impressionist influences. The Young Estonians attended performances at both theatres, ”Vanemuine” and ”Estonia”, and wrote numerous theatre reviews. Yet in the Young Estonia albums (yearbooks and in the magazine Young Estonia, theatre topics have a relatively modest representation. Young Estonians did not have direct

Liberalism - Key to Entrepreneurial and Innovation Success: Estonian Case Study

Directory of Open Access Journals (Sweden)

Augustin Ignatov

2017-12-01

Full Text Available Since its independence in 1991 Estonia has successfully overpassed the challenges of the transition period being in the present of one the most technologically developed nations of Europe. The present research is intended to evaluate the relationship between Estonian pro-market regulation, entrepreneurship and innovation. In order to reach relevant conclusions in this regard there have been used both qualitative and quantitative methods of analysis. In such a way, it could be comprehensively reviewed the process of Estonian economic development from a relatively underdeveloped USSR republic to an advanced innovation driven economy. The results show that pro-market governmental regulation has favourably influenced Estonian entrepreneurship, while it fostered country’s innovation capacities. It has been concluded that the economic “miracle” of Estonia has been at a great extent determined by proper government regulation oriented towards economic liberalisation.

Efficiency of Estonian grain farms in 2000 2004

Directory of Open Access Journals (Sweden)

N. VASILIEV

2008-12-01

Full Text Available The aim of this study is to analyse the efficiency of Estonian grain farms after Estonia’s transition to a market economy and during the accession period to the European Union (EU. The non-parametric method Data Envelopment Analysis (DEA was used to estimate the total technical, pure technical and scale efficiency of Estonian grain farms in 2000–2004. Mean total technical efficiency varied from 0.70 to 0.78. Of the grain farms 62% are operating under increasing returns to scale. Solely based on the DEA model it is not possible to determine optimum farm scale and the range of Estonian farm sizes operating efficiently is extensive. The most pure technically efficient farms were the smallest and the largest but the productivity of small farms is low compared to larger farms because of their small scale. Therefore, they are the least competitive. Since pre-accession period to the EU, large input slacks of capital have replaced the former excessive use of labour and land. This raises the question about the effects on efficiency of the EU’s investment support schemes in new member states.;

The Category of Time in Fairy Tales: Searching for Folk Calendar Time in the Estonian Fairy Tale Corpus

Directory of Open Access Journals (Sweden)

Mairi Kaasik

2011-03-01

Full Text Available The article examines how folk calendar holidays are represented in Estonian fairy tales. It introduces some views presented in folklore studies about the concept of time in fairy tales and finds parallels with them in the Estonian context. The analysis relies on the digital corpus of Estonian fairy tales (5400 variants, created from the texts found in the Estonian Folklore Archives by the Fairy Tale Project of the Department of Estonian and Comparative Folklore, University of Tartu. Folk calendar holidays occur in Estonian fairy tales relatively seldom; most often these are holidays that occupy a significant place in the Estonian folk calendar (Christmas, St. John’s Day, Easter, St. George’s Day. Calendar holidays are notably mentioned more often in tale types which remain on the borderline between the fairy tale and the legend or the fairy tale and the religious tale. In Estonian fairy tales, calendar holidays are used on three levels of meaning: (1 the holiday is organically associated with the tale type; it has an essential role in the plot of the tale; (2 to a certain extent, the holiday could be replaced by another holiday having an analogous meaning; (3 the holiday forms an unimportant or occasional addition to the tale.

Olev Schults : SAS vajab Estonian Airi rahvusliku lennufirmana / Olev Schults ; interv. Andres Reimer

Index Scriptorium Estoniae

Schults, Olev

2008-01-01

Estonian Airi nõukogu esimees vastab küsimustele, kas SAS arendas Läti airBalticut Estonian SAS-i arvel, mis mõte on rahvuslikul lennukompaniil, kui riik ei tohi seda finantseerida, kuidas mõjutab investorite meeleolu SAS-i Eestis tabanud poliitikute kriitika tulv

Estonian Air to overhaul strategy / Matt Withers

Index Scriptorium Estoniae

Withers, Matt

2008-01-01

Estonian Air on majanduslikes raskustes, mida aitaks leevendada riigipoolne toetus. Majandus- ja kommunikatsiooniminister Juhan Parts leiab, et riik peaks omama lennufirma juhatuses esimehe kohta, et mõjutada rohkem vastuvõetavaid otsuseid ja investeeringuid

Resource and utilization of Estonian hydropower

International Nuclear Information System (INIS)

Raesaar, P.

2005-01-01

An overview of the Estonian hydropower resources and their utilization at present as well as prospective for the future are presented in this paper. A short overview of advantages of small hydropower stations and related issues is given. Some technological aspects are treated briefly. (authors)

Revisiting the Estonian Cyber Attacks: Digital Threats and Multinational Responses

Directory of Open Access Journals (Sweden)

Stephen Herzog

2011-01-01

Full Text Available In April 2007, the Estonian Government moved a memorial commemorating the Soviet liberation of the country from the Nazis to a less prominent and visible location in Tallinn. This decision triggered rioting among Russian-speaking minorities and cyber terrorism targeting Estonia's critical economic and political infrastructure. Drawing upon the Estonian cyber attacks, this article argues that globalization and the Internet have enabled transnational groups—such as the Russian diaspora—to avenge their grievances by threatening the sovereignty of nation-states in cyberspace. Sophisticated and virtually untraceable political "hacktivists" may now possess the ability to disrupt or destroy government operations, banking transactions, city power grids, and even military weapon systems. Fortunately, western countries banded together to effectively combat the Estonian cyber attacks and minimize their effects. However, this article concludes that in the age of globalization, interdependence, and digital interconnectedness, nation-states must engage in increased cooperative cyber-defense activities to counter and prevent devastating Internet attacks and their implications.

Compiling the Dictionary of Word Associations in Estonian: From scratch to the database

Directory of Open Access Journals (Sweden)

Ene Vainik

2018-04-01

Full Text Available The present paper describes the project titled “The Dictionary of Word Associations in Estonian” undertaken by the author at the Institute of the Estonian Language. The general aim of the Dictionary is to provide insights into Estonians’ common-sense mind. It is meant to be a tool of self-reflection for Estonian native speakers and a guide for the foreigners who are eager enough to make themselves familiar with the Estonian cultural patterns of thought. The Dictionary will be published online. The number of keywords was initially limited to approximately 800. Specific emphasis is given to the stage of data collection by implementing the principles of citizen science.

Valued Estonian Music CDs / Igor Garshnek

Index Scriptorium Estoniae

Garšnek, Igor, 1958-

2003-01-01

2002. aastal välja antud eesti muusika heliplaatidest Arvo Pärt "Summa", Lepo Sumera "Chamber Music", "Baltic Voices 1.", "Sequenzen - Europäische Orgelmusik des 20. Jahrhundrets mit...", "El silenco ئ Silence. Kuldar and Marje Sink. Songs of Mother and Son", "Riho Sibul. Estonian Dream Big Band", "Rull's Royce ئ Rull's Choice"

Bloomsday: Copyright Estates and Cultural Festivals

Directory of Open Access Journals (Sweden)

Matthew Rimmer

2005-09-01

Full Text Available Copyright estates have been unduly empowered by the extension of the term of copyright protection in Europe, the United States, Australia and elsewhere. The Estate of the Irish novelist, James Joyce, has been particularly aggressive in policing his revived copyrights. The "keepers of the flame" have relied upon threats of legal action to discourage the production of derivative works based upon the canonical texts of the novelist. The Estate has also jealously guarded the reputation of the author by vetoing the use of his work in various scholarly productions. Most radically of all, the grandson Stephen Joyce threatened to take legal action to prevent the staging of "Rejoyce Dublin 2004", a festival celebrating the centenary of Bloomsday. In response, the Irish Parliament rushed through emergency legislation, entitled the Copyright and Related Rights (Amendment Act 2004 (Ireland to safeguard the celebrations. The legislation clarified that a person could place literary and artistic works on public exhibition, without breaching the copyright vested in such cultural texts. Arguably, though, the ad hoc legislation passed by the Irish Parliament is inadequate. The Estate of James Joyce remains free to exercise its suite of economic and moral rights to control the use and adaptation of works of the Irish novelist. It is contended that copyright law needs to be revised to promote the interests of libraries and other cultural institutions. Most notably, the defence of fair dealing should be expanded to allow for the transformative use of copyright works, particularly in respect of adaptations and derived works. There should be greater scope for compulsory licensing and crown acquisition of revived copyrights.

Estonian Air püüdis viimase hetkeni Top Toursi päästa / Mirko Ojakivi

Index Scriptorium Estoniae

Ojakivi, Mirko

2010-01-01

Estonian Air kaalus Top Toursile appiminekut, sest reisifirma oli Estonian Airil üks olulisemaid koostööpartnereid. Abi oleks puudutanud ennekõike uutele lendudele allahindluse tegemist, räägiti ka võimalikust krediidist

Jäätmetega kimpus Estonian Cell annab muda põldudele kompostiks / Ulvar Käärt

Index Scriptorium Estoniae

Käärt, Ulvar, 1982-

2007-01-01

Kundas asuv Estonian Celli tehas jagab ümberkaudsetele talunikele jäätmetest lahtisaamiseks kompostimissegu. Seadused ei sätesta, kuidas Estonian Cellis tekkivaid jäätmeid töödelda. Kommenteerib Peeter Eek: Aasta läbi ei saa muda põllule viia

The Woman as Wolf (AT 409: Some Interpretations of a Very Estonian Folk Tale

Directory of Open Access Journals (Sweden)

Merili Metsvahi

2013-12-01

Full Text Available The article analyses tale type The Woman as Wolf, which is one of the most popular folk tales in the Estonian Folklore Archives and is represented there both in the form of a fairy tale and in the form of a legend. The vast majority of the versions of The Woman as Wolf were written down in the first part of the 20th century within Estonia and where recorded from Estonians. The article introduces the content of the tale, the origin of the first records from the early 19th century, and the dissemination area of the tale, which remains outside Western Europe: apart from the Estonian versions there are Sami, Karelian, Vepsian, Livonian, Latvian, Lithuanian, Russian, Ukrainian and Belarusian versions. While in almost all the Estonian versions the main protagonist is transformed into a wolf, in most of the versions written down in other areas and ethnic groups, another animal or bird replaces the wolf. The author is of the opinion that the Finnic area is central to the distribution of the folk tale The Woman as Wolf. The animal the woman is transformed into in the plot would not have been a wolf in earlier times. The article provides an explanation why the wolf is predominant in Estonian written sources. For that purpose the ways in which the wolf and werewolf were perceived in earlier Estonian folk belief are introduced. At the end of the article interpretation of the folk tale is provided. The author states that the plot and some of the motifs found in this folk tale reflect the difficulties women had in submitting to the norms and values of patriarchal order within their society.

Estonian Golf & Country Club / Liina Jänes

Index Scriptorium Estoniae

Jänes, Liina, 1977-

2005-01-01

Estonian Golf & Country Club'i etnomodernistlik golfikeskus ja klubihoone Jõelähtmel. Projekteerija: Arhitektuuristuudio Siim & Kreis. Autor Andres Siim. Konstruktor: Resand. Sisekujundaja Juta Lember (SAB Lember & Padar). Projekt 2004, valmis 2005. Ill.: I ja II korruse plaan, 3 värv. välis ja 3 sisevaadet

Planificación de áreas y servicios en la biblioteca estatal y universitaria de Baja Sajonia Areas and services planning in the university state library of Lower Saxony

Directory of Open Access Journals (Sweden)

Olga Margarita Arias

2001-12-01

Full Text Available Se presentan en este artículo experiencias recogidas durante la estadía en la Biblioteca Estatal y Universitaria de Baja Sajonia, llevada a cabo por la autora, como personal bibliotecario de la Universidad de Buenos Aires en el marco del Proyecto Fomec 719 para el mejoramiento de la enseñanza superior. Se ilustra acerca del nuevo edificio de la biblioteca, los servicios prestados y se comentan algunos proyectos que lleva adelante la biblioteca. Finalmente, se explican los lineamientos de la formación de bibliotecarios en Alemania.In this article the author explains her experiences at the Lower Saxony University Library, as library staff of the Universidad de Buenos Aires, under the Fomec Project 719, for the improvement of higher education. Concepts about the planning and construction of the new building are also presented, as well as services and various current projects of the library. Finally, a brief explanation of the education for librarians in Germany is sketched.

Planificación de áreas y servicios en la Biblioteca Estatal y Universitaria de Baja Sajonia = Areas and Services Planning in the University State Library of Lower Saxony

Directory of Open Access Journals (Sweden)

Olga Margarita Arias

2001-12-01

Full Text Available Se presentan en este artículo experiencias recogidas durante la estadía en la Biblioteca Estatal y Universitaria de Baja Sajonia, llevada a cabo por la autora, como personal bibliotecario de la Universidad de Buenos Aires en el marco del Proyecto Fomec 719 para el mejoramiento de la enseñanza superior. Se ilustra acerca del nuevo edificio de la biblioteca, los servicios prestados y se comentan algunos proyectos que lleva adelante la biblioteca. Finalmente, se explican los lineamientos de la formación de bibliotecarios en Alemania = In this article the author explains her experiences at the Lower Saxony University Library, as library staff of the Universidad de Buenos Aires, under the Fomec Project 719, for the improvement of higher education. Concepts about the planning and construction of the new building are also presented, as well as services and various current projects of the library. Finally, a brief explanation of the education for librarians in Germany is sketched.

Critical Success Factors and information needs in Estonian industry

Directory of Open Access Journals (Sweden)

Aiki Tibar

2002-01-01

Full Text Available The article reports the results of the study on the critical success factors and related information needs in Estonian industry conducted in 1999. Data were collected by interviews with 27 managers and engineers from 16 manufacturing companies in various industries. Most of the critical success factors taken up were related to marketing, information management, quality management, product development and technological innovations. The information needs of managers and engineers were related to competitors, customers, markets, technology, regulations, etc. Some identified CSFs expressed also priorities for development by Estonian economic authorities: to support the implementation of new technologies and introduction of quality management methods. The finding that information management was perceived as a very critical area supports the result of the recent Finnish study on CSFs.

Outsourcing by Real Estate investors: chances for real estate managers?

NARCIS (Netherlands)

Janssen, I.I.; Smits, M.

2008-01-01

In the Netherlands outsourcing real estate management by institutional investors is not generally accepted. Since real estate investment became common use by institutional investors about 1960, investors started their own real estate management departments. Only property management regarding daily

Russian-Estonian Economic and Investment Cooperation During the Crisis: Dynamics and Possibilities

Directory of Open Access Journals (Sweden)

Nevskaya Anastasia

2015-06-01

Full Text Available The article deals with the development in Russian-Estonian relations during the crises of 2007 and 2014, taking into consideration the balance between political and economic factors in the decision-making by Estonian government. A number of special aspects, trends and problems in trade and investment ties are detected. The aim of the study is to uncover key motivation behind the actions of both Russia and Estonia, to identify the drivers for economic and political development in the region, and to work out recommendations to adjust them. The questions put forward by the authors of this article could not be more topical at the time, when Russian economic situation is obviously getting worse and capital flight (to the neighboring EU Member States is likely to increase. The method of the study is comparative analysis of the impact on economic ties made by Russian-Estonian crisis of 2007 and the current international tension around Ukraine. The regional fossil fuel market and the possibilities of Gazprom involvement in its development are also analyzed. It is concluded that political motives are still important for Estonian decisionmaking, though they are balanced out by measures of business support (despite some of these measures being taken by the EU bodies. The role of political factor for the Russian side is increasing. It is acknowledged that there is a growing number of missed economic opportunities in the Russian Northwest.

Overview of the Estonian Biofuels Association activities

International Nuclear Information System (INIS)

Hueues, Meelis

2000-01-01

Due to global warming and environment pollution because of widespread use of fossil fuels there are already tendencies to stabilize and decrease the consumption of these energy resources and take into use more renewable energy resources. Estonian Biofuels Association (EBA) is a non-profit association, which was founded on 8. of May 1998 in Tallinn. The EBA is an independent and voluntary alliance of its members. Fields of activity of the EBA are by biofuels research, developing and evaluation to engage environmental, biofuels and energy saving. EBA members are: energy consultants, scientists, as well as fuel suppliers, DH-companies, technology suppliers, energy service companies etc. The members of EBA are involved in different projects in Estonia, where biomass are produced and used for heating, where wood, waste, peat, rape oil and biogas resources are examined and put into use, and also projects which deal with energy saving and environment friendly equipment production for using biofuels. During our short experience we have noticed that people in Estonia have become more aware of biomass and their use, so the development of environment friendly and sustainable energetics will continue in Estonia. Available biofuels in Estonia could compete with fossil fuels if burnt rationally with high technology equipment. EBA members are convinced that biomass have perspective and that they could play an important role in improving Estonian economic and environmental situation. Modem biomass combustion devices are taken into use more the faster general wealth increases and EBA can raise people's awareness of bio fuel subject through special, courses and media. We want Estonian energy policy to develop towards widespread use of renewable energy resources, which would save energy and environment improve nation's foreign trade balance and create jobs mainly in rural areas

Estonian Perceptions of Security: Not Only About Russia and the Refugees

Directory of Open Access Journals (Sweden)

Veebel Viljar

2016-12-01

Full Text Available The current study focuses on the Estonian perceptions of security and on the defence situation both globally and locally. The dynamic results of the public opinion surveys on security risks conducted in Estonia over the last 10 years (2006-2016 will be presented. In addition, to understand whether some of the security risks could be over- or underestimated in Estonia, these results will be compared with the views expressed recently by the World Economic Forum, particularly the Global Risks Report 2016. Also, the arguments why some topics have played or are currently playing key role in the Estonian security perception will be presented and discussed.

The Rocky Road towards Professional Autonomy: The Estonian Journalists’ Organization in the Political Turmoil of the 20th Century

Directory of Open Access Journals (Sweden)

Epp Lauk

2017-09-01

Full Text Available This article attempts to explain the relationships between journalists, politics and the state from the perspective of collective autonomy, that of the professional organization of journalists. The case of Estonian Journalists’ Union demonstrates the complexity and historical contingency of professional autonomy of journalism. The development of the Estonian journalists’ organization occurred as a sequence of transformations from the Estonian Journalists’ Association to the Estonian Journalists’ Union to the Soviet type journalists’ union, and lastly to an independent trade union. This sequence was disrupted by several fatal breakdowns that changed not only the character of the association, but also professional values, the whole occupational ideology and the conditions of the existence of journalism as a profession in Estonia.

The Estonian study of Chernobyl cleanup workers. I. Introduction

International Nuclear Information System (INIS)

Rahu, Mati

1999-01-01

The most comprehensive epidemiological project ever performed in Estonia - The Estonian Study of Chernobyl Cleanup Workers - was the joint effort of researchers from Estonia, Finland and USA. Until September 1999, the results of this study were published in English only. To familiarize the readership of 'Eesti Arst' with the major study findings, the abridged versions of four original papers from 'Radiation Research' are presented in the current issue of the journal. For the Estonian epidemiologists, the work under this project that consists of eight sub projects was a real challenge. In the course of the study, skills were developed in writing a study protocol, preparing a questionnaire, progress reporting, documenting the structure of databases, record linkage, and problem solving. It was an exciting experience to work with top scientists like William Bigbee, John Boice, Timo Hakulinen, Ronald Jensen and Gayle Littlefield. (author)

Sustainable development outlooks of the Estonian energy sector for convergence with the European Union countries

International Nuclear Information System (INIS)

Laur, Anton; Tenno, Koidu; Soosaar, Sulev

2002-01-01

The article presents an overview of a research conducted in the Estonian Inst. of Economics and the Estonian Energy Research Inst. with the objectives to: analyse the dynamics of the main Estonian energy use indicators over the last 8-10 years with the background of general macroeconomics developments; compare these indicators with the respective energy indicators in the European Union Member States and Candidate Countries; evaluate Estonia's potential to catch up by the energy use efficiency (GDP energy intensity) of the average level of EU countries, modelling our possible development scenarios of GDP and TPES. The research results indicates several positive development tendencies (e.g. reduction of TPES and CO 2 emissions with the background of economic growth) in the Estonian energy sector, as well as convergence with the EU countries in terms of GDP energy intensity. Unfortunately, the model analysis results demonstrate that it takes a lot of time for Estonia to reach the current EU level - even under the most favourable GDP and TPES development conditions, 25-30 years. The primary reason is the very low level of our GDP per capita compared to the EU countries. (author)

Tabud ja reeglid. Sissevaateid eesti laagriromaani / Taboos and Rules. Insights into Prison Camp Novels by Estonian Writers

Directory of Open Access Journals (Sweden)

Anneli Kõvamees

2013-12-01

Full Text Available The article concentrates on Estonian novels depicting Soviet prison camps in the 1940s and 1950s. The goal is to map themes, motifs and characteristics in such novels, concentrating on various taboos and rules in the prison camp environment. For a long time the Soviet prison camp theme was not publicly discussed in Estonia due to political reasons. Texts dealing with prison camps could appear in print only outside the Soviet Union; the way Estonians saw these historical events and hellish experiences were depicted mostly in exile novels. Most notable are the novels by Arved Viirlaid (b. 1922, e.g., Kes tappis Eerik Hormi? (Who Killed Eerik Horm? (1974, Surnud ei loe (The Dead do not Read (1975, Vaim ja ahelad (Mind and Chains (1961. Estonian prison camp novels can be seen as “the literature of testimony”, to use the term by Leona Toker. Dramatic historical events are written down to record the events and to show the inhumane nature of Soviet society. These records of the dramatic past follow certain patterns and create certain self- and hetero-images. A prison camp is a closed territory within a closed territory; prison camps can be seen as small models of Soviet society. Prison camp novels give a detailed view of the environment of the prison camp, its inhabitants and activities. Two central aspects are labour and food; the life of the prisoner whirls around these. The most important thing is to survive, which often leads to moral decline, e.g., stealing, cheating. However, there are lines Estonians do not cross, e.g., cannibalism or homosexual relationships with superiors. Estonians are always depicted as political prisoners (not common criminals and heterosexuals, while Russians are portrayed mainly as criminals and often also as homosexuals. Another important component of the image of the Estonians is their enterprising spirit and ability to manage even under very difficult conditions. Therefore, several oppositions can be identified, e

Estonian Golf & Country Clubi klubihoone / Andres Siim, Alar Just

Index Scriptorium Estoniae

Siim, Andres

2005-01-01

Harjumaal Jõelähtme vallas rajab Estonian Golf & Country Club uut Jägala-Jõesuu spordi- ja puhkekeskust, mille südameks saab puidust golgiklubi hoone, mida tutvustavad klubihoone arhitekt ja üks inseneridest. Ill.: vaade ehitusele, projekti kaks vaadet, lõige

Value Education in Estonian Preschool Child Care Institutions

Science.gov (United States)

Ülavere, Pärje; Tammik, Anu

2017-01-01

For systematic implementation of value education in educational institutions, the national programme "Values Development in Estonian Society 2009-2013" (Ministry of Education and Research 2009) was prepared in Estonia. However, it was launched only in 2010, and the authors intended to ascertain the values of the heads of preschool child…

Estonian energy forest project

International Nuclear Information System (INIS)

Koppel, A.; Kirt, E.; Kull, K.; Lasn, R.; Noormets, A.; Roostalu, H.; Ross, J.; Ross, V.; Sulev, M.

1994-04-01

In February 1993 an agreement of Swedish-Estonian scientific co-operation on energy forest was signed. In may five energy forest plantations (altogether 2 ha) were established in Estonia with Swedish selected clones of Salix viminalis and Salix dasyclados. The research within this project is carried out within three main directions. The studies of basic ecophysiological processes and radiation regime of willow canopy will be carried out in Toravere. The production ecology studies, comparison of the productivity of multiple clones on different soil types is based on the plantations as vegetation filter for wastewater purification is studied on the basis of plantations in Vaeike-Maarja and Valga (author)

Estonian wind climate

International Nuclear Information System (INIS)

Kull, Ain

1999-01-01

Estonia is situated on the eastern coast of the Baltic Sea. This is a region with intensive cyclonic activity and therefore with a relatively high mean wind speed. Atmospheric circulation and its seasonal variation determine the general character of the Estonian wind regime over the Atlantic Ocean and Eurasia. However, the Baltic sea itself is a very important factor affecting wind climate, it has an especially strong influence on the wind regime in costal areas. The mean energy density (W/m 2 ) is a wind energy characteristic that is proportional to the third power of wind speed and describes energy available in a flow of air through a unit area. The mean energy density is a characteristic which has practical importance in regional assessment of snowdrift, storm damage and wind energy

Musical Practices and Methods in Music Lessons: A Comparative Study of Estonian and Finnish General Music Education

Science.gov (United States)

Sepp, Anu; Ruokonen, Inkeri; Ruismäki, Heikki

2015-01-01

This article reveals the results of a comparative study of Estonian and Finnish general music education. The aim was to find out what music teaching practices and approaches/methods were mostly used, what music education perspectives supported those practices. The data were collected using questionnaires and the results of 107 Estonian and 50…

Top 10 Estonian albums of 2004 / Igor Garshnek

Index Scriptorium Estoniae

Garšnek, Igor, 1958-

2004-01-01

Heliplaatidest: Arvo Pärt "Pro et contra", Various composers "Baltic Voices 2", Raimo Kangro "Displays", Toivo Tulev "Be Lost in the Call", Indrek Vau and Mati Mikalai "Estonian Trumpet Music", Erdmann/Sooäär "Dessert Time, Peer Gynt & Other Stories", Alo Mattiisen "50 parimat laulu", Riho Sibul "Must", Rein Rannap "Tantsib klaveril", Eesti Keeled "Kella tiksumist..."

Trace metal emissions from the Estonian oil shale fired power

DEFF Research Database (Denmark)

Aunela-Tapola, Leena A.; Frandsen, Flemming; Häsänen, Erkki K.

1998-01-01

Emission levels of selected trace metals from the Estonian oil shale fired power plant were studied. The plant is the largest single power plant in Estonia with an electricity production capacity of 1170 MWe (1995). Trace metals were sampled from the flue gases by a manual method incorporating...... in the flue gases of the studied oil shale plant contribute, however, to clearly higher total trace metal emission levels compared to modern coal fired power plants. Although the old electrostatic precipitators in the plant have been partly replaced by state-of-the-art electrostatic precipitators...... a two-fraction particle sampling and subsequent absorption of the gaseous fraction. The analyses were principally performed with ICP-MS techniques. The trace metal contents of Estonian oil shale were found to be in the same order of magnitude as of coal on average. The high total particle concentrations...

[Marge Rennit. Eesti muuseumid / Estonian museums] / Tapio Mäkeläinen

Index Scriptorium Estoniae

Mäkeläinen, Tapio

2009-01-01

Tutvustus: Eesti muuseumid = Estonian museums / [Eesti Muuseumiühing ; koostaja Marge Rennit ; tõlkija Tiina Mällo ; toimetaja Ivi Tammaru ; eessõna: Piret Õunapuu ; kujundaja Marek Allvee]. Tallinn : Oomen, 2008

PLANNING OF THE MODERN ESTATE

Directory of Open Access Journals (Sweden)

Татьяна Борисовна Капкина

2017-08-01

Full Text Available Research objective - to reveal the main functional zones of the modern estate, their place in the territorial organization of estates taking into account typology of the estate, feature of use and level of economic development of a family. Are allocated a prefarmstead zone, entrance, economic and household structures, recreational, garden and garden cultures and a garden. The areas of functional zones depending on estate type are given. The complex solution of planning of the estate taking into account an external environment of the estate is proposed.

Biological dosimetric studies in the Chernobyl radiation accident, on populations living in the contaminated areas (Gomel regions) and in Estonian clean-up workers, using FISH technique

International Nuclear Information System (INIS)

Darroudi, F.; Natarajan, A.T.

1996-01-01

In order to perform retrospective estimations of radiation doses seven years after the nuclear accident in Chernobyl, the frequencies of chromosomal aberrations in the peripheral blood lymphocytes of individuals living in contaminated areas around Chernobyl and the Estonian clean-up workers were determined. The first study group composed of 45 individuals living in four areas (i.e. Rechitsa, Komsomolski, Choiniki and Zaspa) in the vicinity (80-125 km) of Chernobyl and 20 individuals living in Minsk (control group - 340 km from Chernobyl). The second study group (Estonian clean-up workers) composed of 26 individuals involved in cleaning up the Chernobyl for a different period of time (up to 7 months) and a matched control group consisting of 9 probands. Unstable aberrations (dicentrics and rings) were scored in Giemsa stained preparations and stable aberrations (translocations) were analyzed using chromosome specific DNA libraries and fluorescence in situ hybridization (FISH) technique. For both study groups the estimated average dose is between 0,1-0,4 Gy. Among the people living in the contaminated areas in the vicinity of Chernobyl, a higher frequency of numerical aberrations (i.e. trisomy, hyper diploidy) was evident

Cancer incidence and thyroid disease among Estonian Chernobyl clean-up workers

Energy Technology Data Exchange (ETDEWEB)

Auvinen, A; Salomaa, S [eds.; Radiation and Nuclear Safety Authority, Helsinki (Finland); Rahu, M; Veidebaum, T; Tekkel, M [eds.; Inst. of Experimental and Clinical Medicine, Tallinn (Estonia); Hakulinen, T [ed.; Finnish Cancer Registry, Helsinki (Finland); Boice, Jr, J D [ed.; Int. Epidemiology Inst., MD (United States)

1998-09-01

The report describes the development and summarizes the results of the project Cancer incidence and thyroid disease among Estonian Chernobyl clean-up workers. One of the goals of the report is to give research protocols and questionnaires for researchers involved in other studies. Eight previously published articles are also included summarizing the results. The development of the collaboration work of the project is described in the introduction of the report. Epidemiological methods are described in an article complemented by the protocol and English version of the questionnaire administered to all cleanup workers, as well as the data collection form of the thyroid study. The results from biological biodosimetry using both glycophorin A and FISH methods have shown that the radiation doses received by the Chernobyl cleanup workers were relatively low. Thyroid nodularity was not associated with any radiation exposure characteristic in the thyroid screening study. Estonian Chernobyl cleanup workers were followed up for cancer incidence through the Estonian Cancer Registry. No cases of leukemia or thyroid cancer were observed by the end of 1993. It is too early to observe possible effect on other types of cancer. However, mortality from suicides was increased compared with general population. Further follow-up and the extension to other Baltic countries in the future will undoubtedly strengthen the study. There are also plans for future projects covering areas from psychosocial factors to radiation biology

MINORITY LANGUAGES IN ESTONIAN SEGREGATIVE LANGUAGE ENVIRONMENTS

Directory of Open Access Journals (Sweden)

Elvira Küün

2011-01-01

Full Text Available The goal of this project in Estonia was to determine what languages are spoken by students from the 2nd to the 5th year of basic school at their homes in Tallinn, the capital of Estonia. At the same time, this problem was also studied in other segregated regions of Estonia: Kohtla-Järve and Maardu. According to the database of the population census from the year 2000 (Estonian Statistics Executive Office's census 2000, there are representatives of 142 ethnic groups living in Estonia, speaking a total of 109 native languages. At the same time, the database doesn’t state which languages are spoken at homes. The material presented in this article belongs to the research topic “Home Language of Basic School Students in Tallinn” from years 2007–2008, specifically financed and ordered by the Estonian Ministry of Education and Research (grant No. ETF 7065 in the framework of an international study called “Multilingual Project”. It was determined what language is dominating in everyday use, what are the factors for choosing the language for communication, what are the preferred languages and language skills. This study reflects the actual trends of the language situation in these cities.

Problems of contemporary ecology. Temporal changes in Estonian nature and environment

International Nuclear Information System (INIS)

Frey, T.

1997-01-01

This conference was held 8-9 May 1997 at Tartu, Estonia. The proceedings of the 7. Estonian Conference in Ecology contain the results of mostly original research in environmental science, conservation and natural philosophy

Strategies for Estonian rural family enterprises. Eesti maapiirkonna pereettevõtete strateegia

Directory of Open Access Journals (Sweden)

Maret Kirsipuu

2013-01-01

Full Text Available The paper seeks to analyse family businesses in rural areas, family business strategies and re-registration of sole proprietors with the Centre of Registers and Information Systems (hereinafter Commercial Register in 2009, and to provide an overview of entrepreneurship policies targeted at Estonian rural businesses. Layoffs have increased the number of unemployed; some of those who have lost employment opt for social assistance benefits, but some others decide to become entrepreneurs. Many enterprising people in Estonia have set up a family enterprise, mainly in the sphere of services, agriculture and tourism. The Estonian entrepreneurship policy supports enterprising people and approves of entrepreneurship as a promoter of national economic development. One of the most positive qualities of family enterprises is their short decision-making chain, which ensures rapid implementation of the strategy.

Utilisation of Estonian energy wood resources

Energy Technology Data Exchange (ETDEWEB)

Muiste, P.; Tullus, H.; Uri, V. [Estonian Agricultural University, Tartu (Estonia)

1996-12-31

In the end of the Soviet period in the 1980s, a long-term energy programme for Estonia was worked out. The energy system was planned to be based on nuclear power and the share of domestic alternative sources of energy was low. The situation has greatly changed after the re-establishment of the Estonian independence, and now wood and peat fuels play an important role in the energy system. Energy consumption in Estonia decreased during the period 1970-1993, but this process has less influenced the consumption of domestic renewable fuels - peat and wood. It means that the share of these fuels has grown. The investment on substitution of imported fossil fuels and on conversion of boiler plants from fossil fuels to domestic fuels has reached the level of USD 100 million. The perspectives of the wood energy depend mainly on two factors; the resources and the price of wood energy compared with other fuels. The situation in wood market influences both the possible quantities and the price. It is typical that the quickly growing cost of labour power in Estonia is greatly affecting the price of energy wood. Though the price level of fuel peat and wood chips is lower than the world market price today, the conditions for using biofuels could be more favourable, if higher environmental fees were introduced. In conjunction with increasing utilisation of biofuels it is important to evaluate possible emissions or removal of greenhouse gases from Estonian forests 3 refs.

Utilisation of Estonian energy wood resources

Energy Technology Data Exchange (ETDEWEB)

Muiste, P; Tullus, H; Uri, V [Estonian Agricultural University, Tartu (Estonia)

1997-12-31

In the end of the Soviet period in the 1980s, a long-term energy programme for Estonia was worked out. The energy system was planned to be based on nuclear power and the share of domestic alternative sources of energy was low. The situation has greatly changed after the re-establishment of the Estonian independence, and now wood and peat fuels play an important role in the energy system. Energy consumption in Estonia decreased during the period 1970-1993, but this process has less influenced the consumption of domestic renewable fuels - peat and wood. It means that the share of these fuels has grown. The investment on substitution of imported fossil fuels and on conversion of boiler plants from fossil fuels to domestic fuels has reached the level of USD 100 million. The perspectives of the wood energy depend mainly on two factors; the resources and the price of wood energy compared with other fuels. The situation in wood market influences both the possible quantities and the price. It is typical that the quickly growing cost of labour power in Estonia is greatly affecting the price of energy wood. Though the price level of fuel peat and wood chips is lower than the world market price today, the conditions for using biofuels could be more favourable, if higher environmental fees were introduced. In conjunction with increasing utilisation of biofuels it is important to evaluate possible emissions or removal of greenhouse gases from Estonian forests 3 refs.

The problems and development potential of revenue autonomy in Estonian municipalities. Kohalike omavalitsuste tuluautonoomia probleemid ja arenguvõimalused Eestis

Directory of Open Access Journals (Sweden)

Janno Reiljan

2013-01-01

Full Text Available In a regionally heterogeneous country like Estonia, it is a difficult task to create a local government revenue structure that guarantees even supply of public services across the entire country and, at the same time, revenue autonomy for the municipalities. In the theoretical part of the current article the suitability of different sources of own revenues are analysed in the context of Estonian municipalities. The empirical part of the article compares the financing principles of Estonian municipalities with other EU countries. Finally, the proportions of different own sources of revenues in the budgets of Estonian local governments are examined and suggestions are made for changing the current system

Alberta's Estonians 1899 - Present TLÜ Akadeemilises Raamatukogus / Sander Jürisson

Index Scriptorium Estoniae

Jürisson, Sander

2014-01-01

Tallinna Ülikooli Akadeemilises Raamatukogus on üleval näitus "Alberta's Estonians 1899 - Present", mis annab ülevaate Kanada Alberta provintsi eestlaste loost. Näitus valmis Alberta Eesti Kultuuripärandi Seltsi koostöös Alberta Provintsi Arhiivi Kultuuripärandi Osakonnaga Edmontonis

Estonian Leader's Freedom Call Creates Storm / Anna Smolchenko

Index Scriptorium Estoniae

Smolchenko, Anna

2008-01-01

President Toomas Hendrik Ilvese esinemisest soome-ugri rahvaste maailmakongressil Hantõ-Mansiiskis, kohtumisest Venemaa presidendi Dmitri Medvedeviga, Eesti delegatsiooni saalist väljamarssimisest Venemaa riigiduuma väliskomisjoni esimehe Konstantin Kossatshovi sõnavõtu ajal. Ilmunud ka: St. Petersburg Times 1. juuli 2008, pealk.: Estonian Leader's Freedom Call Creates Controversy (lüh.). Vabariigi President töövisiidil Venemaal 27.-30.06.2008

77 FR 19080 - Estate Tax; Estates of Decedents Dying After August 16, 1954

Science.gov (United States)

2012-03-30

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 20 Estate Tax; Estates of...), Examples 1-3 are added to read as follows: Sec. 20.2053-4 Deduction for claims against the estate... because the value of that claim exceeds $500,000. E may claim a deduction under this paragraph for the...

26 CFR 20.2106-1 - Estates of nonresidents not citizens; taxable estate; deductions in general.

Science.gov (United States)

2010-04-01

... the United States at the time of his death is determined by adding the value of that part of his gross... paragraph (a) (1) or (2) of this section unless the executor discloses in the estate tax return the value of..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

Smoking habits and attitudes towards smoking among Estonian physicians.

Science.gov (United States)

Pärna, K; Rahu, K; Rahu, M

2005-05-01

This study examined the smoking habits and attitudes towards smoking among Estonian physicians. Cross-sectional data for 2668 physicians were gathered by a self-administered postal survey. The current smoking prevalence was 24.9% for male physicians and 10.8% for female physicians. The percentages of ex-smokers were 32.9 and 16.8%, respectively. Smoking prevalence among physicians was below the levels reported for the highest educational bracket of the total population in Estonia. Non-smoking physicians had more unfavourable views towards smoking than those who smoked. The majority of physicians were aware of the association between smoking and various diseases, with significant differences between smokers and non-smokers. Non-smoking physicians were more active in asking patients about smoking habits than those who smoked. Most Estonian physicians, especially those who smoked, failed to perceive themselves as positive role models. This study found a lower prevalence of smoking among physicians compared with the general population, and demonstrated the impact of personal smoking on physicians' attitudes towards smoking. The results provide an important challenge to medical education in Estonia.

75 FR 36271 - Real Estate Settlement Procedures Act (RESPA): Home Warranty Companies' Payments to Real Estate...

Science.gov (United States)

2010-06-25

... Estate Settlement Procedures Act (RESPA): Home Warranty Companies' Payments to Real Estate Brokers and... RESPA and HUD's implementing RESPA regulations, services performed by real estate brokers and agents as additional settlement services in a real estate transaction are compensable if the services are actual...

Exhibition of photography from the Estonian diaspora / Ellu Maar

Index Scriptorium Estoniae

Maar, Ellu, 1982-

2010-01-01

Näitus "Photography from the Estonian Diaspora / Väliseesti foto" Kumu Kunstimuuseumis 8.10.-19.11.2010, kuraatorid Eha Komissarov ja Ellu Maar. Näitus tutvustas 1944. a. Eestist lahkunud või juba võõrsil sündinud fotograafide (Eric Soovere, Karl Hintzer, Priit Vesilind, Rein Välme jt.) loomingut ja valikut väliseesti fotoarhiividest

Estonian Airi ümber käib lehmakauplemine / Tõnu Lilleorg

Index Scriptorium Estoniae

Lilleorg, Tõnu

2008-01-01

Skandinaavia lennukompanii SAS saatis Eesti valitsusele kirja, milles teatab, et on nõus raskustes Estonian Airile lisainvesteeringuid tegema vaid siis, kui riik müüb SAS-ile oma osaluse, 34%. Vt. samas: SAS ei taha lennufirma eest maksta üle 150 miljoni. Diagramm: Majandusnäitajad, omanikud

Spatial patterns of soil organic carbon stocks in Estonian arable soils

Science.gov (United States)

Suuster, Elsa; Astover, Alar; Kõlli, Raimo; Roostalu, Hugo; Reintam, Endla; Penu, Priit

2010-05-01

Soil organic carbon (SOC) determines ecosystem functions, influencing soil fertility, soil physical, chemical and biological properties and crop productivity. Therefore the spatial pattern of SOC stocks and its appropriate management is important at various scales. Due to climate change and the contribution of carbon store in the soils, the national estimates of soil carbon stocks should be determined. Estonian soils have been well studied and mapped at a scale 1:10,000. Previous studies have estimated SOC stocks based on combinations of large groups of Estonian soils and the mean values of the soil profile database, but were not embedded into the geo-referenced databases. These studies have estimated SOC stocks of Estonian arable soils 122.3 Tg. Despite of available soil maps and databases, this information is still very poorly used for spatial soil modelling. The aim of current study is to assess and model spatial pattern of SOC stocks of arable soils on a pilot area Tartu County (area 3089 sq km). Estonian digital soil map and soil monitoring databases are providing a good opportunity to assess SOC stocks at various scales. The qualitative nature of the initial data from a soil map prohibits any straightforward use in modelling. Thus we have used several databases to construct models and linkages between soil properties that can be integrated into soil map. First step was to reorganize the soil map database (44,046 mapping units) so it can be used as an input to modelling. Arable areas were distinguished by a field layer of Agricultural Registers and Information Board, which provides precise information of current land use as it is the basis of paying CAP subsidies. The estimates of SOC content were found by using the arable land evaluation database of Tartu from the Estonian Land Board (comprising 950 sq km and 31,226 fields), where each soil type was assessed separately and average SOC content grouped by texture was derived. SOC content of epipedon varies in

TRERC-TEA [Texas Real Estate Research Center-Texas Education Agency] Real Estate Curriculum Workshop Committee Report.

Science.gov (United States)

Lyon, Robert

The document contains a summary report of a community college real estate teachers' workshop organized to develop course outlines for the various areas in the real estate curriculum. Curriculum outlines are presented, with varying degrees of detail included, for the following eight subjects: real estate appraisal; real estate brokage; real estate…

Comparison of knowledge, attitudes and behaviour regarding smoking among Estonian and Finnish physicians.

Science.gov (United States)

Pärna, Kersti; Rahu, Kaja; Barengo, Noël C; Rahu, Mati; Sandström, Patrick H; Jormanainen, Vesa J; Myllykangas, Markku T

2005-01-01

To compare smoking behaviour, attitudes and opinions towards smoking and smoking cessation among Estonian and Finnish physicians. A cross-sectional postal survey using a self-administered questionnaire was carried out among 2,480 Estonian and 2,075 Finnish physicians. Daily smoking prevalence was higher among Estonian physicians than among their Finnish counterparts in both male (18.6% and 6.7%) and female (6.6% and 3.6%). Compared to Estonia, physicians in Finland more often agreed that smoking is very harmful to their health, that trying to convince people to stop smoking is their responsibility and that smoking prevention should be part of the normal and special training of health professionals. In both countries, non-smoking physicians held more unfavourable attitudes towards smoking than those who were smoking. Physicians' own smoking patterns and quitting behaviour are important because physicians serve as models for their patients and play a key role in the reinforcement of smoke-free health facilities. These results remain a challenge to medical educators, especially in Estonia. Estonia needs to improve medical education in terms of motivating physicians to ask about the smoking patterns of their patients and of training medical students and resident physicians to counsel their patients to stop smoking.

Analysing UK real estate market forecast disagreement

OpenAIRE

McAllister, Patrick; Newell, G.; Matysiak, George

2005-01-01

Given the significance of forecasting in real estate investment decisions, this paper investigates forecast uncertainty and disagreement in real estate market forecasts. Using the Investment Property Forum (IPF) quarterly survey amongst UK independent real estate forecasters, these real estate forecasts are compared with actual real estate performance to assess a number of real estate forecasting issues in the UK over 1999-2004, including real estate forecast error, bias and consensus. The re...

Az észt névtervezés az észt nyelvpolitikai modell tükrében [The name management in the mirror of the Estonian LPP-model

OpenAIRE

Pomozi, Péter; Földesi, Eszter

2016-01-01

The Estonian model of language planning and policy, which has been serving the development and protection of the Estonian language in its current form since 2004, is one of the most successful of such strategies in Europe. It owes it success to the broad social and scientific consensus reached in questions of language policy, regardless of changes in government. The Development Plan of the Estonian Language divides Estonian language planning and policy into three parts: status planning, corpu...

Identity and Othering in Past and Present: Representations of the Soviet Era in Estonian Post-Soviet Textbooks

Directory of Open Access Journals (Sweden)

Katrin Kello

2018-02-01

Full Text Available This paper analyses representations of the ‘core Soviet era’ (1945-1985 in Estonian post-Soviet history textbooks (1989-2016. Attitudes towards the Soviet system have been a rich resource for identity building, and hence a powerful political tool across the whole of the post-Soviet block. Based on an analysis of sections about the Soviet era in Estonia in 21 textbooks, the paper takes a look at how textbooks reflect broader processes of social meaning making, identity building and othering after a profound social and political turn. In 1989 and during the early 1990s, perspectives and narratives in Estonian history textbooks were closely related to social memory and national politics, enacting a specific social representation of the Soviet era that dominated the Estonian-speaking public space during the 1990s. The Soviet era, Russia and local Russians became the main Others for Estonia and Estonians. Over time, public discourse has diversified. The national curriculum and textbooks, however, still maintain the canon that formed in 1990s and thus reflect earlier sentiments. Apart from the increasing salience of Soviet-era daily life in more recent textbooks, the thematic choices and emphases have changed little since the 1990s. Therefore, even if the style of writing has ‘cooled down’, issues of identity preservation, resistance and accommodation, together with a saliently negative representation of wrongdoings by the Soviet system, still prevail. On the one hand, this testifies to the resilience of an established tradition in the textbook genre in general. On the other hand, it reflects the dominance of an ethnocentric tradition in Estonian history textbook writing. The paper discusses the implications of these findings for interethnic relations in Estonia.

E-Real Estate Property Management System

OpenAIRE

Majid Shanto, Syed Nurul

2003-01-01

Real estate business is one of the oldest businesses in the business world which is also considered to be associated with the toughest business environment to invest for investment because of its volatile behavior. In order to be competitive in the real estate market, the real estate developer as well as real estate specialist like real estate agent is constantly fighting for achieving marginal profit from the market. 21st century is the century of advance technology and utilizing its power i...

Development of a breeding objective for Estonian Holstein cattle

Directory of Open Access Journals (Sweden)

E. PÄRNA

2008-12-01

Full Text Available Economic weights for milk carrier (water plus lactose, fat and protein yields, calving interval, age at first service, interval between the first service and conception of heifers and length of productive life of Estonian Holsteins were estimated under assumed milk production quota and for non-quota conditions. A bio-economic model of an integrated production system of a closed herd was used. Economic values of milk carrier yield and length of productive life differed between quota and non-quota conditions, but there were only minor differences between those marketing systems in economic values for functional traits. The standardised economic values of the most important traits varied in magnitude between18 to 81% of the economic value for milk yield. Discounting had a substantial impact on the economic value of length of productive life. When defining the breeding objective for Estonian Holstein, the interval between the first service and conception of heifers, and the length of productive life should be included in the breeding goal along with the traits with the highest economic value, milk, fat and protein yield. In the optimum breeding objective, relative weights of production vs. functional traits were 79 and 21%, respectively.;

12 CFR 541.21 - Nonresidential real estate.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Nonresidential real estate. 541.21 Section 541... REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.21 Nonresidential real estate. The terms nonresidential real estate or nonresidential real property mean real estate that is not residential real estate...

Trends in smoking behaviour among Estonian physicians in 1982-2014.

Science.gov (United States)

Pärna, Kersti; Põld, Mariliis; Ringmets, Inge

2017-07-25

Smoking surveys among physicians have proved useful in highlighting the importance of physicians as healthy life style exemplars and role models in tobacco control and smoking cessation. The aim of this study was to give an overview of smoking behaviour among Estonian physicians from 1982 to 2014. Three cross-sectional postal surveys using a self-administered questionnaire were carried out among all practising physicians in Estonia. The number of physicians participating in this study was 3786 in 1982, 2735 in 2002, and 2902 in 2014. Data analysis involved calculating the age-standardized prevalences of smoking, prevalences of smoking by age group and mean age of smoking initiation. A non-parametric test for trend was used to assess significant changes in smoking over time. Age-standardized prevalence of current smoking among men was 39.7% in 1982, 20.9% in 2002, and 14.3% in 2014 and among women 12.2%, 8.0%, and 5.2%, respectively (p smoking among men and women was in age groups under 35 (from 55.2% to 16.7% and from 16.7% to 2.8%, respectively) and 35-44 (from 47.1% to 8.3% and from 19.5% to 5.1%, respectively) (p smoking initiation decreased from 20.4 to 19.3 among men and from 24.5 to 20.4 among women over the study period. In 1982-2014, smoking prevalence among Estonian physicians declined substantially. This may influence the willingness of society to recognize the health consequences of smoking which could give a support to the decline of the smoking epidemic in the country. Differences between smoking among male and female physicians persisted over the study period, but mean age of smoking initiation decreased. A further decline in smoking among Estonian physicians should be encouraged by special efforts targeted at physicians.

Field trial on glucose-induced insulin and metabolite responses in Estonian Holstein and Estonian Red dairy cows in two herds

Directory of Open Access Journals (Sweden)

Kaart Tanel

2010-01-01

Full Text Available Abstract Background Insulin secretion and tissue sensitivity to insulin is considered to be one of the factors controlling lipid metabolism post partum. The objective of this study was to compare glucose-induced blood insulin and metabolite responses in Estonian Holstein (EH, n = 14 and Estonian Red (ER, n = 14 cows. Methods The study was carried out using the glucose tolerance test (GTT performed at 31 ± 1.9 days post partum during negative energy balance. Blood samples were obtained at -15, -5, 5, 10, 20, 30, 40, 50 and 60 min relative to infusion of 0.15 g/kg BW glucose and analysed for glucose, insulin, triglycerides (TG, non-esterified fatty acids (NEFA, cholesterol and β-hydroxybutyrate (BHB. Applying the MIXED Procedure with the SAS System the basal concentration of cholesterol, and basal concentration and concentrations at post-infusion time points for other metabolites, area under the curve (AUC for glucose and insulin, clearance rate (CR for glucose, and maximum increase from basal concentration for glucose and insulin were compared between breeds. Results There was a breed effect on blood NEFA (P P P P P P th min nadir (P th min postinfusion (P Conclusion Our results imply that glucose-induced changes in insulin concentration and metabolite responses to insulin differ between EH and ER dairy cows.

Economic Effects Real Estate Tax

Directory of Open Access Journals (Sweden)

Tadić Milan

2016-06-01

Full Text Available The real estate tax is usually a fiscal instrument which performs the property tax. When it comes to real property or immovable this term include: apartments, houses, land, cottages, excess housing landscape and more. The real estate tax as a form of the fiscal charges ownership or use of certain forms of real estate, and the revenue from this tax is levied on the area where the property is located regardless of the place of residence of its owner. The tax base for the calculation of this tax usually consists of the market, estimated or annuity value of certain real estate. This form of taxation in the Republic of Serbian applies from 1.1.2012., and its introduction has been replaced by former property taxes. The differences between the two concepts mentioned taxes are numerous and significant. Among the more important are: subject to taxation under the new concept of the real estate rather than law, a taxpayer is any property owner rather than the holder of rights to immovable property tax base is the market value of real estate which is replaced by the payment of taxes per square meter of usable area, the rate of property tax is determined local government, which can not be lower than 0.05% of the estimated value of the real estate nor higher than 0.5% of the appraised value of real estate. The last change, ie. The new law on Property Tax from 5.11.2015. was determined by the tax rate to 20%. The fact that local governments each of them determines the tax rate on real estate which range from high to low rates of multiple, makes this tax is progressive. Progression is particularly expressed in the distinction applied tax rates of developed and undeveloped municipalities, where we have a case that less developed tolerate a higher tax burden, which leads to negative economic effects. However, real estate tax has its own economic and social characteristics which must be aligned with the objectives of tax policy. This means that the real estate tax

33 CFR 211.1 - Real estate defined.

Science.gov (United States)

2010-07-01

... 33 Navigation and Navigable Waters 3 2010-07-01 2010-07-01 false Real estate defined. 211.1... DEFENSE REAL ESTATE ACTIVITIES OF THE CORPS OF ENGINEERS IN CONNECTION WITH CIVIL WORKS PROJECTS Real Estate; General § 211.1 Real estate defined. The term real estate as used in this part includes land...

Estonian folk traditional experiences on natural anticancer remedies: from past to the future.

Science.gov (United States)

Sak, Katrin; Jürisoo, Kadi; Raal, Ain

2014-07-01

Despite diagnostic and therapeutic advancements, the burden of cancer is still increasing worldwide. Toxicity of current chemotherapeutics to normal cells and their resistance to tumor cells highlights the urgent need for new drugs with minimal adverse side effects. The use of natural anticancer agents has entered into the area of cancer research and increased efforts are being made to isolate bioactive products from medicinal plants. To lead the search for plants with potential cytotoxic activity, ethnopharmacological knowledge can give a great contribution. Therefore, the attention of this review is devoted to the natural remedies traditionally used for the cancer treatment by Estonian people over a period of almost 150 years. Two massive databases, the first one stored in the Estonian Folklore Archives and the second one in the electronic database HERBA ( http://herba.folklore.ee/ ), containing altogether more than 30 000 ethnomedicinal texts were systematically reviewed to compile data about the Estonian folk traditional experiences on natural anticancer remedies. As a result, 44 different plants with potential anticancer properties were elicited, 5 of which [Angelica sylvestris L. (Apiaceae), Anthemis tinctoria L. (Asteraceae), Pinus sylvestris L. (Pinaceae), Sorbus aucuparia L. (Rosaceae), and Prunus padus L. (Rosaceae)] have not been previously described with respect to their tumoricidal activities in the scientific literature, suggesting thus the potential herbal materials for further investigations of natural anticancer compounds.

HIV testing and counselling in Estonian prisons, 2012 to 2013: aims, processes and impacts.

Science.gov (United States)

Kivimets, K; Uuskula, A

2014-11-27

We present data from an observational cohort study on human immunodeficiency virus (HIV) prevention and control measures in prisons in Estonia to assess the potential for HIV transmission in this setting. HIV testing and retesting data from the Estonian prison health department were used to estimate HIV prevalence and incidence in prison. Since 2002, voluntary HIV counselling and testing has routinely been offered to all prisoners and has been part of the new prisoners health check. At the end of 2012, there were 3,289 prisoners in Estonia, including 170 women: 28.5% were drug users and 15.6% were infected with HIV. Of the HIV-positive inmates, 8.3% were newly diagnosed on prison entry. In 2012, 4,387 HIV tests (including retests) were performed in Estonian prisons. Among 1,756 initially HIV-negative prisoners who were in prison for more than one year and therefore tested for HIV twice within 12 months (at entry and annual testing), one new HIV infection was detected, an incidence of 0.067 per 100 person-years (95% confidence interval (CI): 0.025–5.572). This analysis indicates low risk of HIV transmission in Estonian prisons. Implementation of HIV management interventions could impact positively on the health of prisoners and the communities to which they return.

Economic scenarios for the real estate market: Incorporating uncertainty and risk in real estate appraisals

Directory of Open Access Journals (Sweden)

Carsten Lausberg

2013-08-01

Full Text Available Real estate appraisal is usually regarded as both a science and an art: “science” because the appraiser uses mathematical calculations and other objective elements, “art” because he also uses his experience and other subjective elements. This dual character requires—among others—that new insights from other disciplines and current trends are taken into account. The central proposition of the article is that this requirement is not met. The author provides evidence that real estate risk management has made tremendous progress since the mid-1990s which has not found its way into appraisal practice, thereby creating a situation where appraisals by risk analysts differ greatly from appraisals by real estate appraisers. According to the author the gap between real estate appraisal and risk analysis should be closed from both sides. The article begins with an overview of the most important trends which will impact real estate values in the future. From these trends, an exemplary economic scenario for European real estate markets is derived in order to demonstrate that scenario writing is a powerful tool for risk management. After that the author discusses some other methods of risk management and their potential benefits for real estate appraisal.

A model of real estate and psychological factors in decision-making to buy real estate

Directory of Open Access Journals (Sweden)

Bojan Grum

2015-06-01

Full Text Available This article explores the psychological characteristics of potential real estate buyers connected with their decision to buy. Through a review of research, it reveals that most studies of psychological factors in the decision to buy real estate have a partial and dispersed orientation, and examine individual factors independently. It appears that the research area is lacking clearly defined models of psychological factors in the decision to buy real estate that would integrally and relationally explain the role of psychological characteristics of real estate buyers and their expectations in relation to a decision to buy. The article identifies two sets of psychological factors, motivational and emotional, determines their interaction with potential buyers’ expectations when deciding to purchase real estate and offers starting points for forming a model.

[Pärtel Lippus. The acoustic features and perception of the Estonian quantity system] / Stefan Werner

Index Scriptorium Estoniae

Werner, Stefan

2012-01-01

Arvustus: Pärtel Lippus. The acoustic features and perception of the Estonian quantity system. Tartu : Tartu University Press, 2011. (Dissertationes philologiae estonicae Universitatis Tartuensis ; 29)

Eesti autobiograafilise kirjutuse kujunemisest 18. sajandist Teise maailmasõjani. The Development of Estonian Autobiographical Writing from the 18th Century to the Second World War

Directory of Open Access Journals (Sweden)

Rutt Hinrikus

2012-04-01

Full Text Available In this article I examine the development of Estonian autobiographical writing from its first manifestations to published memoirs, and the development of life writing and its diversification. The beginnings of life writing can be traced back to Estonian folk song and Estonian incidental poetry. The Moravian Brethren movement in Estonia in the 18th century promoted the spread of canonical autobiography. The Moravian Brethren offered alternative opportunities for self-realisation for Estonians who were serfs, and were therefore popular with the people. The practice of the Moravian Brethren made use of retelling and writing about the life of the congregation members, which sometimes became suitable biographies in print, especially stories of awakening. Several manuscript biographies have survived from the Brethren times, such as the biographies of Mäletu Jaan and Mihkel Sarapuu. In addition to the history of the Moravian Brethren movement, these biographies give information about the educational situation and living conditions of the people of the time. The Estonian life writing tradition emerged within the reigning Baltic German cultural space thanks to the Estophiles among the Baltic Germans (J. H. Rosenplänter and the first Estonian men of letters; from the early 19th century we have the diary by Rosenplänter, an estophile pastor from Pärnu, and the diary by the Estonian poet, the then-student Kristjan Jaak Peterson, both in the Estonian language. Johann Voldemar Jannsen, the founder of Estonian-language journalism, kept a diary in the German language for a longer period of time; it was usual that the first Estonian intellectuals (Lilli Suburg, and others in the late 19th century wrote in German. Admittedly, the first Estonian-language life history was written by a forward-looking 19th century peasant named Märt Mitt (1833-1912, who was conscious of himself as a historical subject and gave his memoirs, begun in the 1880s, a memorable title

The Significance of Malaysian Real Estate Research Agenda

Directory of Open Access Journals (Sweden)

Muhammad Najib Razali

2011-12-01

Full Text Available This paper investigates research agenda by the Malaysian real estate researchers (MRERs. This study adopts a deskwork approach by examining research papers published in leading real estate journals, both international and local and papers presented in main real estate conferences from 1997 to 2010. In addition, the number of research papers published and presented were also assessed from several main real estate research journals in the US, UK, Asia/Australia and Malaysia and conferences such as American Real Estate Society (ARES, European Real Estate Society (ERES, Pacific Rim Real Estate Society (PRRES, Asian Real Estate Society (AsRES and local conference; International Real Estate Research Symposium (IRERS. The study indicates that the Malaysian real estate researchers (MRERs have made a positive contribution to the global real estate research. Nevertheless, there is still more effort needed in order to compete in the global real estate research agenda. It is anticipated that this trend will change since the Malaysian government has emphasised on improving the quality of higher learning institutions' for which research and publication will be the main agenda. The contribution from MRERs will significantly improve Malaysian universities standing in global ranking.

Estonian Cell peab suu kasumist puhtaks pühkima / Kaisa Tahlfeld, Katre Pilvinski

Index Scriptorium Estoniae

Tahlfeld, Kaisa

2008-01-01

Estonian Cell saatis valitsusele pöördumise, milles palutakse teha parandusi elektrienergiaga seonduvates seadustes, mis aitaksid ettevõtet energia hinnatõusu ajal. Elektri hinnatõusu tõttu on muutunud küsitavaks ka Nitroferti tehase edasine eksisteerimine

Serological evidence of exposure to globally relevant zoonotic parasites in the Estonian population

DEFF Research Database (Denmark)

Lassen, Brian; Janson, Marilin; Viltrop, Arvo

2016-01-01

We investigated Estonian population and its selected subgroups for serological evidence of exposure to Ascaris lumbricoides, Echinococcus spp., Taenia solium, Toxocara canis, Toxoplasma gondii, and Trichinella spiralis. Serum samples from 999 adults representing general population, 248 children a...

12 CFR 541.23 - Residential real estate.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Residential real estate. 541.23 Section 541.23... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.23 Residential real estate. The terms residential real estate... home used in part for business); (c) Other real estate used for primarily residential purposes other...

Acquisition of noun derivation in Estonian and Russian L1

Directory of Open Access Journals (Sweden)

Reili Argus

2018-04-01

Full Text Available Acquisition of derivation is not a well-studied area in first language research and a comparative approach to the acquisition of derivation in different languages doesn’t exist. There is no information on how a child acquires derivation in a language with a rich and regular system of derivational patterns, or in a language where derivation is productive, but the system of derivational patterns is opaque. According to general ideas of complexity in a language, the child should start to use simplex stems first and, only after that, complex ones, that is, complexity should increase in the course of acquisition. Our paper is intended to address these issues, based on longitudinal child data from typologically different languages, Estonian and Russian. The results revealed significant differences in the acquisition of noun derivation in the two languages under observation. The system of noun derivation is acquired at a faster pace in Russian, while Estonian children have far fewer noun derivatives in their speech and they use different derivation suffixes with less regularity. Even so, the so-called building block model may be applied for both languages only partially.

Competent ownership in real estate business

OpenAIRE

Timo Sneck

2001-01-01

The real estate businessñproject Competent Ownership (Oskito)î focuses on the role of ownership within the real estate industry. Ownership acts as the core upon which , the competitive advantages of real estate industry are for the most based. The project studies specific real estate business issues, especially îentities of possessionî that are large enough to allow the development of specialised businesses. The project is of current interest as the next phase of growth of the Finnish informa...

Tiger in Focus--A National Survey of ICT in Estonian Schools

Science.gov (United States)

Toots, Anu; Laanpere, Mart

2004-01-01

Estonia has not participated in international studies of ICT in education, nor have there been any similar studies at the national level up until the year 2000. The first survey of ICT in Estonian schools was conducted after completion of the national school computerization programme called Tiger Leap. This paper focuses on the targeted responses…

Consumer Socialisation and Value Orientations among Estonian and Chinese Young People

Science.gov (United States)

Waerdahl, Randi; Kalmus, Veronika; Keller, Margit

2011-01-01

This paper asks if Estonian and Chinese tweens' access to pocket money influences their brand valuation, as well as value orientations in the context of perceived peer popularity and personal well-being. Surveys conducted in autumns 2006 (China n = 188) and 2007 (Estonia n = 111) show an inherent cultural resistance among tweens in both countries…

Az észt névtervezés az észt nyelvpolitikai modell tükrében [The name management in the mirror of the Estonian LPP-model

Directory of Open Access Journals (Sweden)

Pomozi, Péter

2016-12-01

Full Text Available The Estonian model of language planning and policy, which has been serving the development and protection of the Estonian language in its current form since 2004, is one of the most successful of such strategies in Europe. It owes it success to the broad social and scientific consensus reached in questions of language policy, regardless of changes in government. The Development Plan of the Estonian Language divides Estonian language planning and policy into three parts: status planning, corpus planning and prestige planning. Name management is a part of corpus planning, although certain aspects are also connected to legal and prestige planning. Name management strategies are present in all components of the Estonian model of language planning and policy, as linguistically appropriate name use is not only a socio-cultural, but economic question, as informative and easy to understand names contribute to measurable economic advantages. The paper mainly demonstrates the dilemmas and answers of Estonian name management through examples from personal name giving practices, but questions concerning the problems of name use in a multicultural environment and the difficulties of place name and firm name management are also discussed.

12 CFR 541.27 - Unimproved real estate.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Unimproved real estate. 541.27 Section 541.27... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.27 Unimproved real estate. The term unimproved real estate means real estate that will be improved, as defined in § 541.15 or § 541.16 of this part. ...

Väärikas Estonian Air jäi kampaaniaga hätta / Alyona Stadnik

Index Scriptorium Estoniae

Stadnik, Alyona

2010-01-01

Estonian Air müüs veebikaupluse cherry.ee kaudu soodsaid kinkekaarte. Vastuolu tekkis asjaolust, et nõudlus kinkekaartide järele oli suurem kui pakkumine. Lennukompanii katkestas soodsate kinkekaartide müügi

Field of genes: the politics of science and identity in the Estonian Genome Project.

Science.gov (United States)

Fletcher, Amy L

2004-04-01

This case study of the Estonian Genome Project (EGP) analyses the Estonian policy decision to construct a national human gene bank. Drawing upon qualitative data from newspaper articles and public policy documents, it focuses on how proponents use discourse to link the EGP to the broader political goal of securing Estonia's position within the Western/European scientific and cultural space. This dominant narrative is then situated within the analytical notion of the "brand state", which raises potentially negative political consequences for this type of market-driven genomic research. Considered against the increasing number of countries engaging in gene bank and/or gene database projects, this analysis of Estonia elucidates issues that cross national boundaries, while also illuminating factors specific to this small, post-Soviet state as it enters the global biocybernetic economy.

Estonian Business Schooli magistriharidus nüüd ka koju kätte / Madis Habakuk

Index Scriptorium Estoniae

Habakuk, Madis

2007-01-01

Sügisest hakkab Estonian Business School koos Mainori Kõrgkooliga pakkuma magistriõpet majandushariduseta inimestele, kus soovijatel on võimalus õppida EBSi Master of Business Administration programmi järgi

Real Estate Agent Commission Disputes

Directory of Open Access Journals (Sweden)

Anida Duarte

2015-06-01

Full Text Available The purpose of this study was to examine the relationship among Procuring Cause Law, real estate agent years of experience, and real estate commission disputes. A pilot survey was conducted in the southwestern United States among real estate agents, realtor(s, and brokers. After testing the hypothesis, the decision was made to fail to reject the hypothesis and conclude that real estate agent experience and not Procuring Cause Law produced favorable outcomes in disputes. As a result, the following recommendations were made: (a Agency seller and buyer’s agreements should be used in each transaction to avoid disputes, (b proper expectations and guidelines should be reviewed prior to starting any real estate transaction, (c a checklist may assist in the assurance that all valuable information is reviewed, (d agents could benefit from fully understanding Procuring Cause Law and sharing this information with their clients, (e state and national regulatory requirements of the law could be modified for easier understanding and use, and (f consumers who willfully violate the law could be subject to monetary penalties.

The Role of Language in (Recreating Tatar Diaspora Identity: The Case of the Estonian Tatars

Directory of Open Access Journals (Sweden)

Maarja Klaas

2015-06-01

Full Text Available This paper focuses on the meanings assigned to Tatar language among the Tatar diaspora in Estonia. According to interviews with Estonian Tatars as well as descriptions of field material from Tatarstan, language is an important aspect of Tatar ethnic identity. This paper will track common discourses about the Tatar language and the way it is connected to Tatar ethnic identity. Issues concerning Tatar language are used to demonstrate various ways of enacting Tatarness in Estonia. It is shown that Estonian Tatars worry about the vitality and purity of Tatar language, but for some, marginalization of dialects is also an issue. People categorized with the same identity labels by self and others can experience and enact their Tatarness in a variety of different ways.

Examination of Estate Marketing Practices in Ikeja, Lagos, Nigeria

Directory of Open Access Journals (Sweden)

Joseph Oyewale Oyedeji

2017-09-01

Full Text Available Estate marketing is an aspect of the profession of Estate Surveying and Valuation in Nigeria. Previous studies on estate marketing identified that there are challenges affecting estate marketing and the resultant effect on these challenges affects the credibility of the profession of Estate Surveying and Valuation in Nigeria. This necessitates the need to examine the practice of estate marketing in Nigeria. This study examined estate marketing practice among estate surveyors and valuers in Ikeja, Lagos Nigeria. The sample size for the study is the 64 registered Estate Surveying and Valuation firms in the study area. Data gathered were analyzed using descriptive statistics and 5-point likert ordinal scale. Findings from the study revealed that the use of brochure or bulletin is the most common estate marketing method in the study area. Also, it was revealed from the study that the use of press is the most cost effective method of estate marketing in the study area. The study identified the various challenges of estate marketing. However, collection of double professional fees is the most prevalent challenge of estate marketing in the study area. Finally, aggressive marketing which leads to unethical practices is the most prevalent mitigating measures adopted by Estate Surveyors and Valuers in the study area. Recommendations were made on how to review the ethical regulations guiding the practice of Estate Surveying and Valuation which will consequently improve marketing in the study area.

E-Banking: Risk Management Practices of the Estonian Banks

OpenAIRE

Dmitri Sokolov

2007-01-01

During the last years the development of e-banking in Estonia has been very significant. According to the report of the World Economic Forum, the Estonian IT-development has been substantial. The success of e-banking in Estonia can be compared to the corresponding success of the Nordic countries. According to the Deutsche Bank Research, around 70-80% of the Internet users in Estonia use Internet banking and in this respect, Estonia could be compared to Finland, Norway and Iceland. Despite of ...

12 CFR 541.16 - Improved residential real estate.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Improved residential real estate. 541.16... REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.16 Improved residential real estate. The term improved residential real estate means residential real estate containing offsite or other improvements...

12 CFR 541.15 - Improved nonresidential real estate.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Improved nonresidential real estate. 541.15... REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.15 Improved nonresidential real estate. The term improved nonresidential real estate means nonresidential real estate: (a) Containing a permanent structure...

33 CFR 211.22 - Real estate Claims Officers.

Science.gov (United States)

2010-07-01

... 33 Navigation and Navigable Waters 3 2010-07-01 2010-07-01 false Real estate Claims Officers. 211..., DEPARTMENT OF DEFENSE REAL ESTATE ACTIVITIES OF THE CORPS OF ENGINEERS IN CONNECTION WITH CIVIL WORKS PROJECTS Real Estate Claims § 211.22 Real estate Claims Officers. In each Division Office the Division...

Estate planning : the impact of estate duty and capital gains tax on offshore assets / C. Bornman

OpenAIRE

Bornman, Christine

2010-01-01

Death and taxes are unavoidable. In terms of the current legislation both estate duty and capital gains tax (hereinafter referred to as 'CGT') are levied upon death. The South African National Treasury is reconsidering taxes on death as estate duty contributes minuscule revenue, and its administration is cumbersome. Worldwide taxation is based on either source or residence. Because of the R3 500 000 exemption from estate duty, only wealthy individuals are generally subject to e...

32 CFR 644.30 - Preliminary real estate work.

Science.gov (United States)

2010-07-01

... 32 National Defense 4 2010-07-01 2010-07-01 true Preliminary real estate work. 644.30 Section 644... PROPERTY REAL ESTATE HANDBOOK Project Planning Military (army and Air Force) and Other Federal Agencies § 644.30 Preliminary real estate work. (a) Preliminary real estate work is defined as that action taken...

12 CFR 34.62 - Real estate lending standards.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Real estate lending standards. 34.62 Section 34.62 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY REAL ESTATE LENDING AND APPRAISALS Real Estate Lending Standards § 34.62 Real estate lending standards. (a) Each national bank shall...

Estonian Vocational Teachers' Attitudes towards Inclusive Education for Students with Special Educational Needs

Science.gov (United States)

Rose, Richard; Kaikkonen, Leena; Koiv, Kristi

2007-01-01

This paper presents the findings from research conducted with two samples of teachers from Estonian Vocational Schools. The first sample comprised a group of teachers who had received professional development directly related to the management of students with special educational needs in vocational education settings. Their attitudes and…

12 CFR 365.2 - Real estate lending standards.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Real estate lending standards. 365.2 Section... POLICY REAL ESTATE LENDING STANDARDS § 365.2 Real estate lending standards. (a) Each insured state... extensions of credit that are secured by liens on or interests in real estate, or that are made for the...

12 CFR 34.83 - Disposition of real estate.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Disposition of real estate. 34.83 Section 34.83 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY REAL ESTATE LENDING AND APPRAISALS Other Real Estate Owned § 34.83 Disposition of real estate. (a) Disposition. A national bank may...

Estate and business planning for the retiring physician.

Science.gov (United States)

Kingma, Kenneth W; Vaughn, Thomas D

2012-01-01

Retiring physicians have much to think about for estate planning purposes. The authors stand ready to help physicians sell or close their medical practice, navigate the 2010 Tax Act, take advantage of current planning opportunities, and prepare appropriate estate planning documents. Every estate is unique, so it is important to contact an estate planning advisor before taking any action.

Technical life cycle of real estates

OpenAIRE

Taina Koskelo

2001-01-01

Real estate business is developing fast. Development needs are challenging because of interdiciplinariness and diverseness of the branch. The main mission of real estate business is to provide premises for its customers. Designers are planning the buildings, contractors are building them and owners are supplying premises for users. During the use the real estate market needs different kinds of facilitating services directed to users or owner of buildings. Facilities Management services (FM) c...

Texas Real Estate Curriculum Workshop Summary Report.

Science.gov (United States)

Lyon, Robert

The Texas Real Estate Research Center-Texas Education Agency (TRERC-TEA) curriculum workshop was attended by over 40 participants representing 26 Texas community colleges. These participants divided into eight small groups by real estate specialty area and developed curriculum outlines and learning objectives for the following real estate courses:…

Isamaalaulud ja okupatsioonirežiim – nostalgia, utoopia ja reaalsus. Estonian Patriotic Songs and the Occupational Regime – Nostalgia, Utopia and Reality

Directory of Open Access Journals (Sweden)

Kanni Labi

2012-04-01

Full Text Available Estonian knowledge of history emanates from the fact that constituting an independent nation has for the most part been nothing but a utopia, and was a reality for a relatively short time. When it comes to selfidentification though, the expression ’a singing people’ is often used by the Estonians to describe themselves. Nostalgia for freedom is reflected in the Estonian culture of almost all periods and is carried on by the singing tradition, where patriotic songs emerge independent of different musical tastes within a particular generation and form an important part of a common Estonian repertoire. Patriotic songs occupy a central place in several fields of Estonian culture: besides music culture also in popular culture,and literary history – the works of poetry which have gained the most popularity are those which when put to music have been the most widely spread among the people. The main part of the most popular Estonian patriotic songs are choral songs from the national awakening at the end of the 19th century. Despite the national programmes aiming to wipe out ‘bourgeois nationalism’, they were sung at the song festivals in the Soviet era and were published in song books, expressing the people’s nostalgia for freedom lost. After the end of the Second World War, there was an attempt at launching a kind of patriotic new creation, where patriotism was merged with Soviet pathos; the aim was to show that the people’s utopia was in fact communism, but not a single one of those songs made it into the people’s common repertoire. Only the patriotic songs composed in the 1980s during the so-called new national awakening reached a popularity comparable to that of the old songs. The discourse on ’Estonianness’ and the shaping of a matching repertoire under imperial Russian rule took place under very different circumstances than its preservation and development in the second half of the 20th century under Soviet occupation, but

Medical real estate in an age of reform.

Science.gov (United States)

Hammond, Laca Wong; Camp, Philip J

2011-04-01

The following are four ways healthcare organizations are fulfilling their medical real estate needs in an era of change: Real estate monetization. Renovation of existing facilities. A careful focus on containing materials costs. Joint ventures with real estate organizations.

26 CFR 20.6166A-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely...

Science.gov (United States)

2010-04-01

...) 50 percent of the taxable estate, the executor may elect to pay part or all of the Federal estate tax... are applicable in connection with an election by the executor to pay the estate tax in installments in...) Limitation on amount of tax payable in installments. The amount of estate tax which the executor may elect to...

Mutational analysis of COL1A1 and COL1A2 genes among Estonian osteogenesis imperfecta patients.

Science.gov (United States)

Zhytnik, Lidiia; Maasalu, Katre; Reimann, Ene; Prans, Ele; Kõks, Sulev; Märtson, Aare

2017-08-15

Osteogenesis imperfecta (OI) is a rare bone disorder. In 90% of cases, OI is caused by mutations in the COL1A1/2 genes, which code procollagen α1 and α2 chains. The main aim of the current research was to identify the mutational spectrum of COL1A1/2 genes in Estonian patients. The small population size of Estonia provides a unique chance to explore the collagen I mutational profile of 100% of OI families in the country. We performed mutational analysis of peripheral blood gDNA of 30 unrelated Estonian OI patients using Sanger sequencing of COL1A1 and COL1A2 genes, including all intron-exon junctions and 5'UTR and 3'UTR regions, to identify causative OI mutations. We identified COL1A1/2 mutations in 86.67% of patients (26/30). 76.92% of discovered mutations were located in the COL1A1 (n = 20) and 23.08% in the COL1A2 (n = 6) gene. Half of the COL1A1/2 mutations appeared to be novel. The percentage of quantitative COL1A1/2 mutations was 69.23%. Glycine substitution with serine was the most prevalent among missense mutations. All qualitative mutations were situated in the chain domain of pro-α1/2 chains. Our study shows that among the Estonian OI population, the range of collagen I mutations is quite high, which agrees with other described OI cohorts of Northern Europe. The Estonian OI cohort differs due to the high number of quantitative variants and simple missense variants, which are mostly Gly to Ser substitutions and do not extend the chain domain of COL1A1/2 products.

Radon in Estonian buildings. Establishment of a measurement system and obtained results

International Nuclear Information System (INIS)

Pahapill, L.; Rulkov, A.; Swedjemark, G.A.

1996-12-01

One purpose of this project was the establishment of a radon monitoring programme inside the state environmental monitoring programme. Another purpose was to investigate regions, expected to have high radon levels indoors. A new method for the long-term measurement of indoor radon was established and the staff for these measurements was trained. The results of the measurement can be used by Estonian decision-makers to work out rules and standards. There is no legislative act in the field of radiation in Estonian at this time. To summarize the results of the measurements we can say that indoor radon concentrations vary by region. The radon investigations must be continued to identify the risk areas and types of housing construction. The results of the state radon monitoring are provided to the municipalities, who advice the owners of planned new houses to select the right construction for the house. A new project will follow with an investigation of radon in randomly selected dwellings, training and equipment for radon measurement in soil, and general advice with regard to radon, as well as assistance in preparing information about radon. 7 refs, 5 figs

33 CFR 211.2 - Authority to acquire real estate.

Science.gov (United States)

2010-07-01

... 33 Navigation and Navigable Waters 3 2010-07-01 2010-07-01 false Authority to acquire real estate..., DEPARTMENT OF DEFENSE REAL ESTATE ACTIVITIES OF THE CORPS OF ENGINEERS IN CONNECTION WITH CIVIL WORKS PROJECTS Real Estate; General § 211.2 Authority to acquire real estate. (a) Congressional authority...

What is the best way to enter Florida's real estate market in today's economy? : This may serve as a simple guide which offers options for a startup real estate company to enter any real estate market

OpenAIRE

Bryan, Paul

2011-01-01

P&I International real estate (PIIRE for short) is a real estate company which left the Florida real estate market in 2006. PIIRE is now seeking the best method to re-enter the Florida’s real estate market within the near future. The owners are seeking the best method to re-establish their real estate business in Florida. At this point the location in Florida has not yet been determined. The determining factors include financing options, business type entry mode, and governmental issues. ...

The Perceived Impact of External Evaluation: The System, Organisation and Individual Levels-Estonian Case

Science.gov (United States)

Seema, Riin; Udam, Maiki; Mattisen, Heli; Lauri, Liia

2017-01-01

The purpose of this article is to provide an overview of how the employees of higher education institutions perceive the impact of external evaluations. The study was conducted using the concurrent mixed method and involved 361 employees from Estonian universities and professional higher education institutions. The results indicated that…

Assessment of the Estonian Research Development Technology and Innovation Funding System

OpenAIRE

Nedeva, Maria; Georghiou, Luke

2003-01-01

The objectives of the assessment of the RDTI funding system in Estonia as specified by the Terms of Reference are as follows: 1) to conduct a review of the current R&D funding system in Estonia; 2) to review the objectives of the Estonian R&D Strategy 2002-2006; 3) to review best practice in R&D funding elsewhere; and 4) to propose an efficient, transparent and accountable R&D funding system.

Gender Advantages and Gender Normality in the Views of Estonian Secondary School Students

Science.gov (United States)

Kuurme, Tiiu; Kasemaa, Gertrud

2015-01-01

The aim of the study on Estonian secondary school students was to obtain an overview of the gender-related views and experiences of the everyday school life by students, and to analyse the school-related factors in the development of gender roles and gender-related expectations. We view gender equality as a central condition for social…

DIGITAL PRESERVATION OF PRINTED CULTURAL HERITAGE IN ESTONIA. STRATEGY. METHODOLOGY. PRACTICE

Directory of Open Access Journals (Sweden)

Reimo, Tiiu

2006-12-01

Full Text Available Preservation of national cultural heritage has been during the last years actively discussed both on institutional and state levels. In October 2003 the working group on digital preservation by theMinistry of Culture elaborated preservation guidelines Strategy of digital preservation of Estonian cultural heritage for years 2004–2007. The strategy is based on the principles of eEurope 2002Action Plan (2000 and Lund Principles (2001.The state strategy is aimed to achieve collaboration of different memory institutions in order to elaborate an unified view on cultural heritage and its digitisation as well as to preservation of digitally created cultural heritage. It is also important to guarantee preservation of cultural heritage and to make it accessible to the public use through the contemporary possibilities of informationand communication technologies. Digitisation and preservation of digitized heritage will be coordinated by the state. The main coordinators are the Ministry of Culture, The Ministry of Educationand Science, the State Chancellery and the National Archive.The methodology of decision making for digital preservation is based on the principles of the UNESCO programme Memory of the World. The choice of objects for digitisation is based on need and expediency that can be evaluated on the ground of acultural value of an object, conservation risks, physical condition of an object and necessity of use.In 2004–2005 metadata requirements for digital preservation were elaborated. The guidelines foresee that digitized objects will be described by four categories of metadata: administrative andtechnical metadata, metadata on access inhibitors and restrictions of use and descriptive metadata. Estonian documentary heritage is located today in different memory institutions: in state or public institutions like archives, libraries and museums, in private possession, in religious and scientific institutions and in possession of the third sector

7 CFR 1940.406 - Real estate settlement procedures.

Science.gov (United States)

2010-01-01

... 7 Agriculture 13 2010-01-01 2009-01-01 true Real estate settlement procedures. 1940.406 Section... AGRICULTURE (CONTINUED) PROGRAM REGULATIONS (CONTINUED) GENERAL Truth in Lending-Real Estate Settlement Procedures § 1940.406 Real estate settlement procedures. (a) General. This section provides the instructions...

24 CFR 100.50 - Real estate practices prohibited.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Real estate practices prohibited....50 Real estate practices prohibited. (a) This subpart provides the Department's interpretation of... in, any multiple-listing service, real estate brokers' association, or other service organization or...

The Boom and Gloom of Real Estate Markets

NARCIS (Netherlands)

D. Brounen (Dirk)

2008-01-01

textabstractReal estate markets around the world have earned a complicated reputation. On the one hand, real estate markets offer investors a wide spectrum of profitable investments opportunities, investments that nowadays can be executed by simply buying shares of stock listed by real estate

REAL ESTATE PURCHASE AGREEMENTS

Directory of Open Access Journals (Sweden)

Bujorel FLOREA

2016-12-01

Full Text Available The study presented herein represents a field with good present and future perspectives, especially because real estate property is not under the incidence of a single normative act regarding the sale-purchase agreement of such goods, and given the fact that there are specific legal provisions with respect to various real estate categories and the localization of such property. The article deals with the sale-purchase agreement of various real estate categories, such as fields, buildings, the correspondent lots, urban area, farm, and forests fields, focusing on some particularities. A special care is attributed to examining the applicable laws with regard to the purchase agreements of field lands, the special conditions to be taken into account, the persons that may act as buyers, including foreigners, those without citizenship, and legal persons of a nationality other than Romanian. Finally, a special concern is given to the formalities required for legally exerting the pre-emptive right and the applicable sanctions in that respect.

Re-conceptualizing mother tongue tuition of Estonian abroad as a transnational phenomenon

Directory of Open Access Journals (Sweden)

Maarja Siiner

2017-05-01

Full Text Available The governmental initiative called the Compatriots Programme, which supports language tuition in Estonian schools and societies abroad, reveals an increased interest in developing intergenerational language transmission in the growing Estonian diaspora. This transnational language political activity signals a new era in language policy, where nation states are increasingly decentralized by migration. The evaluation of the program furthermore reveals that organizing such schools requires a willingness to take language political agency, typically conducted by well-educated and well-integrated resourceful transnational multilingual parents. The present article outlines the results of an ethnographic study of the process of establishing the Estonian School in Copenhagen. This step has demanded a change in the mindset still prevailing in Estonia that language political activities, such as planning language acquisition, are solely the responsibility of the state. Since the prevailing language ideology in Denmark is not favorable towards multilingualism in migrant languages, intergenerational language transmission furthermore presupposes a feeling of ownership of the language and high language self-esteem. "Hargmaise keelepoliitika sünd. Eesti keeleõppe korraldamise võimalikkusest välismaal Taani näitel" Hargmaisus, kasvav väljarändajate arv ja sellega ka eesti keele rääkijate hulk välismaal on jätnud oma jälje eesti keelepoliitikale. Kui varem uuriti peamiselt seda, kuidas eesti keel muukeelses kontekstis muutub, siis viimasel kümnendil on riik asunud aktiivselt toetama eesti keele jätkuvat kasutamist välismaal, rahastades rahvuskaaslaste programmi abil haridusprogramme. Kuid millised faktorid määravad selle, kas uus eestlaste põlvkond oskab ja tahab eesti keelt rääkida? Artikkel hindab etnograafilises ja sotsiolingvistilises võtmes Kopenhaagenis kolm aastat tegutsenud Eesti Kooli ja Lasteklubi näitel, millised on keelekasutust

Commercial real estate analysis and investments

NARCIS (Netherlands)

Geltner, D.; Miller, N.; Clayton, J.; Eichholtz, P.M.A.

2013-01-01

The well-known and respected authorship team of Geltner and Miller bring you a new edition of what has become the undisputed and authoritative resource on commercial real estate investment. Streamlined and completely updated with expanded coverage of corporate and international real estate

Seltsi muuseumist riigi keskmuuseumiks: ikka ajutiste lahendustega / Changes in the Estonian National Museum from 1909 to the present.

Directory of Open Access Journals (Sweden)

Krista Aru

2011-01-01

Full Text Available Changes in the Estonian National Museum from 1909 to the presentThe Estonian National Museum was founded in Tartu in 1909 as part of the national movement. With its activities and connections in society, the ENM helped create Estonian society, the nation’s collective memory and identity.The ENM has always been – despite the changing locations, names, and content – one of the symbols of national identity. But at the same time, ENM has never had its own building designed specially for the museum’s purposes.Since 1909 there have been several attempts to establish a home for the ENM. At first (1909–1923, Estonian society wanted to establish the museum in the center of Tartu. The museum was intended to become a key institution of the growing nation and establishing the nation’s identity.At last in 1923 the ENM secured the Raadi manor, outside the center of the city, in a beautiful park, near the lake with its boats and water attractions. In this manor the first permanent exhibition of mainly 19th century Estonian peasant life was compiled, and the ENM operated in the Raadi manor from 1923–1940 as the “Estonian’s own museum” The years of alternating occupations, World War II, and political terror damaged and destroyed the whole society. The Raadi manor was destroyed in the war too, and the ENM itself was divided into two parts – the State Ethnographic Museum and the State Literary Museum. The collections of the ENM were given to Tallinn and to many different places inside and outside Tartu. Then began “the period of temporary location” that continues today. The museum is located in several places in the city of Tartu.In 1988, the prior name of the State Ethnographic Museum – the Estonian National Museum – was reinstated. Since the 1990s there have been many attempts to secure a special building for the ENM. Now, at last, as a result of serious economic pressure, we are closer to this goal than ever. During the last five

12 CFR 208.51 - Real estate lending standards.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 2 2010-01-01 2010-01-01 false Real estate lending standards. 208.51 Section... MEMBERSHIP OF STATE BANKING INSTITUTIONS IN THE FEDERAL RESERVE SYSTEM (REGULATION H) Real Estate Lending and Appraisal Standards § 208.51 Real estate lending standards. (a) Adoption of written policies. Each state...

Listing Specialization and Residential Real Estate Licensee

OpenAIRE

Leonard V. Zumpano; Ken Johnson; Randy I. Anderson

2007-01-01

Earlier research has found that specialization by real estate agents creates economies of scope for real estate firms. So far, however, no research has addressed this issue at the agent level. The question this research seeks to answer is whether specialization in one side of the real estate transaction increases agent income. The most important finding is that specialization has an asymmetric impact on earnings. Specializing in listings positively enhances agent income. In contrast, speciali...

Trust and Estate Planning

DEFF Research Database (Denmark)

Harrington, Brooke

2012-01-01

looks at the ways professionals participate in the creation of stratification regimes. Trust and estate planners do this by sheltering their clients' assets from taxation, thereby preserving private wealth for future generations. Using tools such as trusts, offshore banks, and shell corporations......, these professionals keep a significant portion of the world’s private wealth beyond the reach of the state. Trust and estate planning thus contributes to creating and maintaining socioeconomic inequality on a global scale. The significance of the profession has grown as wealth itself has become more fungible...

Dutch direct real estate investments in private portfolios

NARCIS (Netherlands)

Berkhout, T.M.; Geer, van der G.

2005-01-01

Direct real estate plays an important role in our daily lives. The place of direct real estate in the portfolio of a private investor is often limited however. The paper attempts to answer the question of how large the allocation to direct real estate should be to attain an optimal risk/return

24 CFR 266.400 - Property requirements-real estate.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Property requirements-real estate... Mortgage and Closing Requirements; HUD Endorsement § 266.400 Property requirements—real estate. The mortgage must be on real estate held: (a) In fee simple; (b) Under a renewable lease of not less than 99...

Vene kirjandus venestusaja eesti koolides. Russian Literature in the Estonian Schools of the Russification Era

Directory of Open Access Journals (Sweden)

Ülle Pärli

2012-04-01

Full Text Available This article aims to give an overview of literary instruction in schools of the russification era at the beginning of the 20th century in Estonia; this was likewise the curriculum of literary study offered to the generation of educated youth which included the Young Estonians. Based on official documents, archival materials, and memoirs, and through analyses of anthologies, literary histories, and teaching methods in use at the time, we attempt to reconstruct the outlines of literary reading and requirements for students in various types of schools. When, as a result of school reform, Russian became the language of instruction; lessons in Russian became central in the curriculum, alongside the word of God; selections from Russian literature were read in the original language. In the lower grades, teaching was by the so-called ”natural method”, intended to guarantee swift achievement of fluency in ”living Russian language”; this was later replaced by systematic textual analysis, which distinguished between belles lettres and other types of texts. However, the study of literature was always subordinated to the goals of language instruction. In institutions of secondary education, study of Russian literature was separate from language instruction. Indeed, Russian literature was the only literature systematically studied in high schools (though one must keep in mind that not all schools completely followed the official program. Private schools were especially noticeable for their greater freedom, though all of them had to take general curriculum directives into account. Reading of literary texts connected with other languages thus had to remain almost purely illustrative. In view of the above, in the upper grades of elementary school and high school, students obtained a thorough introduction to the Russian classics. According to the official school curriculum, Russian literary history ended with Nikolai Gogol. Attempts were made to ignore

5 CFR 1651.8 - Participant's estate.

Science.gov (United States)

2010-01-01

... Participant's estate. If the account is to be paid to the duly appointed executor or administrator of the participant's estate under § 1651.2(a)(5), the following rules apply: (a) Appointment by court. The executor... executor or administrator. Documentation which demonstrates that the person is properly authorized under...

15 CFR 806.8 - Real estate.

Science.gov (United States)

2010-01-01

... 15 Commerce and Foreign Trade 3 2010-01-01 2010-01-01 false Real estate. 806.8 Section 806.8 Commerce and Foreign Trade Regulations Relating to Commerce and Foreign Trade (Continued) BUREAU OF ECONOMIC ANALYSIS, DEPARTMENT OF COMMERCE DIRECT INVESTMENT SURVEYS § 806.8 Real estate. Residential real...

[Encapsulated voices : Estonian sound recordings from the German prisoner-of-war camps in 1916-1918] / Tõnu Tannberg

Index Scriptorium Estoniae

Tannberg, Tõnu, 1961-

2013-01-01

Arvustus: Encapsulated voices : Estonian sound recordings from the German prisoner-of-war camps in 1916-1918 (Das Baltikum in Geschichte und Gegenwart, 5). Hrsg. von Jaan Ross. Böhlau Verlag. Köln, Weimar und Wien 2012

Real Estate Financing and Interest Rate Hedging : A quantitative real estate investment case study

OpenAIRE

van de Wiel, Wimjan; Kristopher Bock, Felix

2017-01-01

Background: The expansive monetary policy of the European Central Bank has been leading to all-time-low interest rates and to a strong move into real estate investment. Low interest rates can work in favor of the investor (due to low interest rate expenditures), but increasing interest rates can jeopardize real estate investments. Since changes in interest rates are unpredictable, an investor needs to deal with this volatility. The capital market offers several financial instruments (so-calle...

Effective Continuing Education for Licensed Real Estate Professionals

Science.gov (United States)

Tilton, Wendy A.

2004-01-01

Mandatory real estate education has been intensely debated for many years. New Jersey is the only state in the nation that does not require licensed real estate agents to attend an ongoing educational event after securing a license to practice. A bill was proposed to the legislature to mandate real estate education in June of 2001. (It was…

Systems engineering real estate development projects

Science.gov (United States)

Gusakova, Elena; Titarenko, Boris; Stepanov, Vitaliy

2017-10-01

In recent years, real estate development has accumulated a wealth of experience in implementing major projects, which requires comprehension and systematization. The scientific instrument of system engineering is studied in the article and is substantively interpreted with reference to real estate development projects. The most perspective approaches and models are substantiated, allowing strategically to plan the life cycle of the project as a whole, and also to solve the engineering butt problems of the project. The relevance of further scientific studies of regularities and specifics of the life cycle of real estate development projects conducted at the Moscow State University of Economics and Management at the ISTA department is shown.

Estonian Perceptions of Security: Not Only About Russia and the Refugees

OpenAIRE

Veebel Viljar; Ploom Illimar

2016-01-01

The current study focuses on the Estonian perceptions of security and on the defence situation both globally and locally. The dynamic results of the public opinion surveys on security risks conducted in Estonia over the last 10 years (2006-2016) will be presented. In addition, to understand whether some of the security risks could be over- or underestimated in Estonia, these results will be compared with the views expressed recently by the World Economic Forum, particularly the Global Risks R...

Real Estate Investments, Regulation, and Financial Intermediation

OpenAIRE

Heinrich, Michael

2018-01-01

Real estate as an asset class can deliver high risk-adjusted returns, which are also low-correlated to the returns of other asset classes, such as stocks and bonds. According to the literature, a well-diversified mixed-asset portfolio should therefore comprise between 10% and 30% of real estate. This holds true for large and medium-sized institutional investors, but also for small retail investors (private investors). However, direct real estate proves to be an unsuitable investment for the v...

Energy management of a large estate

Energy Technology Data Exchange (ETDEWEB)

Oughton, R J

1986-01-01

The paper outlines energy management of the Property Services Agency (PSA) estate, which has been pursued since 1972. PSA's current expenditure on energy in buildings is Pound 235M per annum (1983-1984), and while energy management has been in operation the aggregate annual saving achieved across the civil and armed services estate is estimated at 33%. The development of energy management is described; the initial organisation concentrated on the existing estate. An Energy Database was generated for the whole of the civil estate and routine monitoring and targetting of consumption was instituted. Regional Energy Conservation Officers were appointed with responsibilities for energy management of defined areas of the estate and a headquarters group was set up to direct the campaign and determine policy. The funding of all energy efficiency applications depends on a favourable value analysis. The calculations used in establishing investment priorities were based on CIBSE (Chartered Institution of Building Services Engineers) methods. This was quickly followed by the introduction of design techniques to promote energy efficiency in new building work. The use of Design Energy Targets is a prominent feature. Over the period to date an in-house training programme in energy conservation has been established for technical staff involved in building design and operation and for general staff. An expanding range of in-house publications on energy efficiency is also available.

Real Estate Economics, Management and Investments: New Perspectives and Frontiers

Directory of Open Access Journals (Sweden)

Vincenzo Del Giudice

2018-03-01

Full Text Available New perspectives and frontiers were highlighted in a Special Issue on “Real Estate Economics, Finance and Investments”. The twenty-eight papers that were selected and published emanated from scholars from universities all over the world with the aim to represent more recent advances in building management, mass appraisal methods, real estate risk management, economic evaluation of real estate investment projects, real estate market, property, social housing, real estate economics, real estate finance, building transformation and economic effects on environment. These papers helped to determine a unique and valuable opportunity to experiment with multiple approaches to these ever more crucial topics. This note proposes a brief review of the twenty-eight papers, concluding with some reflections about policy, practice and research on real estate issues.

7 CFR 767.102 - Leasing non-real estate inventory property.

Science.gov (United States)

2010-01-01

... 7 Agriculture 7 2010-01-01 2010-01-01 false Leasing non-real estate inventory property. 767.102..., DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Lease of Real Estate Inventory Property § 767.102 Leasing non-real estate inventory property. The Agency does not lease non-real estate...

How to Improve the Supportive Role of Estonian Innovation System toward Launching New Products by High Technology Companies?

Directory of Open Access Journals (Sweden)

Liisi Sepp

2013-01-01

Full Text Available The purpose of the study is to evaluate how supportive is Estonian national innovation system toward the launching of new innovative products by high technology firms. The article intends to combine two broad areas of research – national innovation system approach and the different models of the new product launching. Based on the literature review and in-depth analysis of three case studies of Estonian high-tech company’s major barriers as well success factors of highly innovative product launches were identified. The barriers of the new product launching were linked with the systemic failures of the national innovation system. The most relevant failures of Estonian national innovation system inhibiting the new product development are capability and networking failures. The sources of innovation of high-technology firms are too narrow, linkages with domestic firms and higher education institutions as well with foreign firms are poorly developed. High-tech firms have also serious capacity problems due to the extremely weak support mechanism by national innovation system on the seed funding stage of product development and prototype building stage as well. Paper argues that resources needed for the innovation should not be looked too narrowly following linear innovation model approach. Instead interactive approach is needed, which combines capability building, network development, interactive learning with direct investments into fundamental research.

Tõlkepärl eesti ilukirjanduse algusaegadest – esimene eestikeelne robinsonaad / A Translation Gem from the Beginnings of Estonian Literature - the First Robinsonade

Directory of Open Access Journals (Sweden)

Ave Mattheus

2015-06-01

Full Text Available Teesid: Artiklis uuritakse Eesti Kirjandusmuuseumis asuvat mahukat, ligi 800 lk tõlkekäsikirja „Norem Robinson“, mida võib pidada esimeseks eesti kirjanduse täiemahuliseks robinsonaadiks. Selle valmistas Pärnu koolmeister Heinrich Gottlieb Lorenzsonn saksa pedagoogi ja koolikirjaniku Joachim Heinrich Campe menukast noorsooromaanist „Robinson der Jüngere“ (1779–1780. Tõlge valmis 1822.–1823. aastal, kuid jõudis trükki alles 1842. aastal tugevasti kärbitud ja mugandatud kujul. Toetudes deskriptiivse tõlkeuurimuse analüüsikategooriatele, vaadeldakse artiklis, millised tegurid tõlkeprotsessi suunasid ja milline oli kultuuriruum, kuhu tõlge omal ajal paigutus. SU M M A R Y This article discusses a voluminous manuscript translation of almost 800 pages entitled Norem Robinson (Engl. Robinson the Younger, from the collections of the Estonian Literary Museum. This manuscript can be considered as the first complete Robinsonade in Estonian literature. Its author is a schoolteacher from Pärnu, Heinrich Gottlieb Lorenzsonn (1803–1847, who translated it from the youth novel Robinson der Jüngere(1779–1780, Engl. Robinson the Younger, a bestseller by the educator, writer and a major representative of German Enlightenment, Heinrich Joachim Campe. Lorenzsonn’s translation was completed in 1822–1823, but not printed until 1842 in a strongly adapted version titled Norema Robinsoni ello ja juhtumised ühhe tühja sare peäl (Engl. The Life and Adventures of Robinson the Younger on a deserted island. The print version of the Robinsonade lacks a pedagogical frame story, where the father tells children about the adventures of Robinson and takes the opportunity to discuss and imitate with children all the actions taken by Robinson the Younger. Due to this and other extirpated parts, the possible target audience was enlarged – besides children and youth, the text was now addressed to adults as well. In accordance with the

Short outlines of books by Estonian authors : [annotations] / Rutt Hinrikus, Janika Kronberg

Index Scriptorium Estoniae

Hinrikus, Rutt, 1946-

1998-01-01

Laretei, Käbi. Eksiil; Toona, Elin. Lotukata; Park, Eeva. Naeru õpilane; Luik, Viivi. Inimese kapike; Laaman, Ilona. Vesi ahjus; Viiding, Juhan (Üdi, Jüri). Kogutud luuletused; Paju, Juhan. Katkenud romaan; Paju, Juhan. Hõõguv rist; Estonian short stories / toim. Kajar Pruul ja Darlene Reddaway; Traat, Mats. Kartaago kiirrong; Kauksi Ülle. Säng; Kross, Jaan. Paigallend; Puhvel, Madli. Symbol of dawn; Kaplinski, Jaan. Võimaluste võimalikkus; Kaplinski, Jaan. Usk on uskmatus

26 CFR 20.2053-3 - Deduction for expenses of administering estate.

Science.gov (United States)

2010-04-01

... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate... permitted by § 20.2053-1 even though the deduction, as such, was not claimed on the estate tax return or in... expenses include such expenses as court costs, surrogates' fees, accountants' fees, appraisers' fees, clerk...

32 CFR 552.16 - Real estate claims founded upon contract.

Science.gov (United States)

2010-07-01

... 32 National Defense 3 2010-07-01 2010-07-01 true Real estate claims founded upon contract. 552.16... Real Estate Claims Founded Upon Contract § 552.16 Real estate claims founded upon contract. (a) Purpose... interest in real estate for which compensation must be made according to the Fifth Amendment to the...

22 CFR 72.31 - Fees for consular death and estates services.

Science.gov (United States)

2010-04-01

... personal estates of all officers and employees of the United States who die abroad while on official duty... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Fees for consular death and estates services... PROPERTY AND ESTATES DEATHS AND ESTATES Fees § 72.31 Fees for consular death and estates services. (a) Fees...

Design optimization of real estate tax and effect analysis in China

Directory of Open Access Journals (Sweden)

Jingjiuan Guo

2014-05-01

Full Text Available Purpose: The objective of this research is to reform the current real estate tax system and establish the real estate tax system suitable for China’s national conditions.Design/methodology: Based on the necessity of the real estate tax reform, the paper studies the system optimization and its effects analysis of the real estate tax. At last, the paper uses the system dynamics to demonstrate the feasibility of the real estate tax from an empirical point.Findings: With the system dynamics, we can establish the causal relationship of the influence factors and forecast the impact on the future real estate prices. It can also provide some suggestions for China’s real estate tax reform.Research limitations/implications: The establishment of the model might not be very mature, so we need the further study and improvement.Originality/value: This study was the first to use system dynamics to analyze the impact of real estate taxes on real estate prices, and we hope to provide some suggestions for China’s real estate tax reform.

Advertising Model of Residential Real Estate Object in Lithuania

Directory of Open Access Journals (Sweden)

Jelena Mazaj

2012-07-01

Full Text Available Since the year 2000, during the period of economic growth, the real estate market has been rapidly expanding. During this period advertising of real estate objects was implemented using one set of similar channels (press advertising, Internet advertising, leaflets with contact information of real estate agents and others, however the start of the economic recession has intensified the competition in the market and forced companies to search for new advertising means or to diversify the advertising package. The article presents real estate property, as a product, one of the marketing components – including advertising, conclusions and suggestions based on conducted surveys and a model for advertising the residential real estate objects.Article in Lithuanian

Real Estate Value Tax Based on the Latvian Experience

Directory of Open Access Journals (Sweden)

Hełdak Maria

2015-02-01

Full Text Available The article deals with the subject of the planned real estate changes in Poland as viewed in relation to the solutions accepted in Latvia. The current basis for real estate tax is a set fee per 1m² of the estate’s area established in a town council resolution, taking into account the maximum fees established by the Minister of Finances. Currently, the owners of real estates with identical area often pay the same tax regardless of the location, condition and function of the real estate formulated in the plan. The cadastral tax currently in preparation addresses these and other features which influence the value of real estate. A set cadastral value approximate to the market value will serve as the basis for determining the cadastral tax. The principles of real estate tax retrieval in Poland are not clearly established which is why it might prove useful to use the experience of other countries undergoing similar governmental changes. The article makes references to tax solutions recognized in Latvia in the domain of tax fees, valuation principles and problems accompanying real estate tax retrieval.

The dominance of indirect taxes in Estonian state budget. Summary:Kaudsete maksude dominant Eesti riigieelarve tuludes

Directory of Open Access Journals (Sweden)

Olev Raju

2013-09-01

Full Text Available Recession has sharply erected the question of tax burden and the optimal proportion of different kinds of taxes among the incomes of the budget. Indirect taxes and consumption taxes, which proportion is different according to different methodologies, dominate in Estonian state budget. The buoyancy of a tax system based on taxes of that kind is especially weak during the recession. The purpose of Estonian government’s economic policy during the highest peak of crisis was to keep the budget in balance. Instead of recovering economy the taxes were arisen and costs were reduced. The results of such a policy aren’t still clear. Difficulties concerning the incomes of budget have arisen the necessity for lifting taxes, which is possible as the tax burden is low now. But a sharp question of the optimal level of taxes is going to be raised. A formula for indirect tax optimum according to Ramsey taxes and Slutski decomposition has been proposed in the article

The Relationship between Stock Returns and Past Performance of Hotel Real Estate Industry in the US: Is Hotel Real Estate prone to overinvestment

OpenAIRE

Minye Zhang; Yongheng Deng

2008-01-01

Hotel real estate industry is an important economy in the U.S. This study examines the return patterns of hotel real estate stocks in the U.S. from 1990 to 2007. This study utilizes an integrated framework which includes the most critical explanatory variables to investigate the determinants of the contrarian or momentum profits of the hotel real estate industry. The study finds that the magnitude and persistence of future returns of hotel real estate stocks can be predicted based on past ret...

Integrating Sustainability into the Real Estate Valuation Process: A ...

African Journals Online (AJOL)

This paper sought the perception of Nigerian real estate valuers on sustainable development and how sustainability can be integrated into the real estate valuation process in Nigeria. One hundred and sixty Estate Surveyors and Valuers were asked, among others, to rate the significance of a range of sustainability features ...

The Estonian diaspora in South-West Russia in the 1920—30s: migration results

Directory of Open Access Journals (Sweden)

Stupin Yuri

2010-11-01

Full Text Available This article analyses the spatial features of the settling of Russian Estonians in the Northwest region at the “zenith” of diaspora on the basis of 1920, 1926, and 1939 censuses. The author identifies the principal settling areas and points out the geographical preconditions for the rapid decline of the diaspora.

Legislative Exclusions or Exemptions of Property from the Insolvent Estate

Directory of Open Access Journals (Sweden)

RG Evans

2011-08-01

Full Text Available The general policy in South African insolvency law is that assets must be recovered and included in the insolvent estate, and that this action must be to the advantage of the creditors of the insolvent estate. But there are several exceptions to this rule and an asset that is the subject of such an exception may be excluded from the insolvent estate. The Insolvency Act, however, does not expressly distinguish between excluded and exempt assets, thereby resulting in problem areas in the field of exemption law in insolvency in South Africa. It may be argued that the fundamental difference between excluded and exempt assets is that excluded assets should never form part of an insolvent estate and should be beyond the reach of the creditors of the insolvent estate, while exempt assets initially form part of the insolvent estate, but in certain circumstances may be exempted from the estate for the benefit of the insolvent debtor, thereby allowing the debtor to use such excluded or exempt assets to start afresh before or after rehabilitation. Modern society, sociopolitical developments and human rights requirements have necessitated a broadening of the classes of assets that should be excluded or exempted from insolvent estates. This article considers assets excluded from the insolvent estates of individual debtors by legislation other than the Insolvency Act. It must, however, be understood that these legislative provisions relate to insolvent estates and thus generally overlap in one way or another with some provisions of the Insolvency Act.

The Corporate Real Estate Market in Public Statistics in Poland

Directory of Open Access Journals (Sweden)

Konowalczuk Jan

2014-07-01

Full Text Available This paper presents theoretical considerations regarding the needs and criteria of creating ownership divisions of real estate markets for the purpose of public surveys and research. The scope of necessary changes to the collection of information in public registers and institutional conditions is indicated, as a necessary aspect towards enabling separate studies for corporate real estate to be conducted. Study results comparing the basic parameters of the real estate market in the Silesian voivodeship (Silesia province in 2004-2012, as per the Central Statistical Office (CSO annual reports, are also presented, as are the results of an analysis of data collected from a database of appraisers and valuers. The market parameters adopted for comparison have in both cases been developed based on the same source data obtained from public documents of the Registers of Real Estate Prices and Values (RREPV. The article presents the detailed results of own research on the real estate market in the Silesian voivodeship for 2012, with regards to the amount of real estate, the transaction values, the area of properties, and selected averages with regards to property type in line with those used in CSO studies. Also included is an assessment of the completeness of the market data presented by the CSO, taking into account the selected types of real estate. This paper also indicates the results of a pilot survey study of office workers of the RREPV in poviat (district council offices. The comparison of the regional real estate market forms a basis for the critical evaluation of the categories of real estate used in official statistics and selected forms of real estate turnover. Proposals regarding the needs and conditions that must be met in order to enable research on the corporate real estate market have also been formulated.

PROTECTION FROM INFLATION BY INVESTING IN REAL ESTATES, ALBANIAN CASE

Directory of Open Access Journals (Sweden)

Dorina KRIPA

2015-10-01

Full Text Available Nowadays investing in Real Estates is one of the main investing alternatives. It has spread fast in all the international markets, and has evolved in other indirect tools of investing, based on the investors’ demands and a country’s economic situation. Investing in Real Estates has become an attractive alternative because it offers protection from Inflation and also diversification. Therefore, the increase in these assets’ prices, and the increase in Inflation at the same time, provides the investor with high rate of returns from his portfolio. Even the periodic income from the rent, reflects the changes in Inflation. As a result, reviewing the literature, we conclude that Real Estates are protective in inflationist periods. The income from Real Estates tends to increase faster in inflationist environments, allowing the investor to keep real rates of returns. Real Estates have always behaved different from bonds, options and stocks. Real Estates have their particular life cycle, which is distinguished by the boom and bust periods, in particular The Commercial Real Estate in the 80’ and The Residential Real Estate in the 2008 crisis. Usually Real Estates have a low correlation with other classes of assets. This makes investors invest more in Real Estates, and now it is normal for an investor with passive or active strategy to own more than one Real Estate for profit intentions. This topic has been chosen in order to understand in details the relationship between Real Estates and Inflation in Albania. To explain this relationship, it has been used the model of a linear regression. It has been identified The House Price Index (a representative of Real Estates in Albania as a dependent variable and Inflation as an independent variable. From this model, we conclude that there is a positive and linear relationship between The Price Index and Inflation. In conclusion, if the economy has Inflation and the GDP Deflator increases by 1 %, then The

A viable real estate economy with disruption and blockchain

NARCIS (Netherlands)

Veuger, Jan

2017-01-01

Two titles in one cover. On page 56-112 there's the English version of the book: 'A viable real estate economy with disruption and blockchain. Does real estate still have the value that it had, or is the valuation of real estate going to change due to surprising products and services, innovative

The real estate market as the foundation of the value and forecast as a purpose: trend and real estate cycles

Directory of Open Access Journals (Sweden)

Paolo Rosasco

2013-08-01

Full Text Available The purpose of this project is that of inquiring around the relations existing among the main variables characterizing the Genovese residential real estate market which determine their performance in time through the data analysis of the two observers of the real estate market: ASSIMIL and OMI. The analysis has developed on five selected market homogeneous areas within the territory of the town of Genoa. The aim is that to test whether it’s possible or not to recognize a cyclical of values in time and how they appear by using two different sources of data. The correct forecast of the real estate market is, in fact, strategic for the valuation of the feasibility of interventions and for the construction of reliable real estate investment scenarios.

Challenges for Large Housing Estates

DEFF Research Database (Denmark)

Vestergaard, Hedvig

This paper examines policies and improvement programmes implemented to improve troubled housing estates during three decades. It is based on evaluations of implemented programmes conducted for the Danish ministry of housing and the National Building Fund as well as similar studies from other...... European countries. Case studies illustrate local developments and outcomes and are the base for questioning the original identification of problems and thus the chosen solutions. Perspectives for current policy initiatives in the field of troubled housing estates are discussed in a general housing market...

Exploring Constructivist Social Learning Practices in Aiding Russian-Speaking Teachers to Learn Estonian: An Action Research Approach

Science.gov (United States)

Kiilo, Tatjana; Kutsar, Dagmar

2012-01-01

Based on appreciative inquiry and threshold concepts from an intercultural learning perspective, the article makes insights into the constructivist social learning practice of Estonian language learning amongst Russian-speaking teachers in Estonia. The application of educational action research methodology, more specifically that of Bridget…

Bernhard Linde. Noor-Eesti vooriülem. Bernhard Linde. Leader of the Young Estonian Pack

Directory of Open Access Journals (Sweden)

Jaanus Kulli

2012-04-01

Full Text Available Bernhard Linde (1886–1954 was a recognized and prolific Estonian theatre critic of the first quarter of the 20th century, who mediated and propagated western as well as eastern European theatrical innovations. In addition, he was active as a literary and art critic, publisher, and proponent of libraries, to a modest extent he was a prose writer and poet. Unquestionably, however, Bernhard Linde’s most prominent role was as one of the founding members of the literary movement Young Estonia. He was the group’s first general manager; later on, he was the secretary of the Estonian Writers’ Association Young Estonia, and the chairman of the board of the Young Estonia Publishing House. Linde’s formal education culminated in graduation from Tartu University as a Slavic philologist; he was the only member of the Young Estonia group to demonstrate serious and sustained interest toward Slavic cultures and peoples. Linde was a contradictory figure, evoking a range of responses from his contemporaries: on the one hand, there was the unbelievably broad range of his participation in cultural life, his organizing skills and business instincts in directing publishing houses; on the other hand, a superficiality in his writings, his often rash and subjective style as a critic, and his financial intrigues. If one adds in Linde’s stubbornness, egocentrism, and intense spirit of protest, which often led to lawsuits, the outcome is the portrait of an extremely complicated, fascinating, and passionate man—both in his creative work and his personal life Linde guaranteed a place for himself in literary history through a small catch of texts: a few foundational essays (for example, on August Kitzberg, a translation of Balzac’s Le père Goriot, the essay collection Omad ja võõrad (Own and Foreign and a travel book focusing on the literature and theatre of eastern Europe (Loova Kesk-Euroopa Poole (Toward A Creative Central Europe. The prominent public

The real estate markets: Players, Institutions ans Territories

OpenAIRE

Theurillat Thierry; Rérat Patrick; Crevosier Olivier

2015-01-01

Revealing the parties the processes and the institutions and consequently both the diversity and contingency of the real estate markets the existing increasing literature emphasises the contem porary numerous links and interdependencies between real estate land value planning and town planning policy and even the financial system. This paper is an attempt to understand all the real estate markets from the most peripheral ones where the urban rent is the lowest to the most dense city cent...

The Real Estate Markets : Players, Institutions and Territories

OpenAIRE

Theurillat, Thierry; Rérat, Patrick; Crevoisier, Olivier

2014-01-01

Revealing the parties, the processes and the institutions and, consequently, both the diversity and contingency of the real estate markets, the existing increasing literature emphasises the contemporary numerous links and interdependencies between real estate, land value, planning and town planning policy and even the financial system. This paper is an attempt to understand all the real estate markets, from the most peripheral ones, where the urban rent is the lowest, to the most dense city c...

The future of trusts as an estate planning tool / Burger T.

OpenAIRE

Burger, Trinette

2011-01-01

Estate planning is an important exercise aimed at increasing, preserving and protecting assets during a person's lifetime and providing for the disposition and continued utilisation of these assets after his death. The minimisation of estate duty, however, often dominates the motivation behind estate planning and many of the tools, structures and techniques used as part of the estate planning exercise are aimed at reducing or avoiding estate duty. One of these tools is the trust. In the 2010 ...

22 CFR 72.25 - Transfer of personal estate to Department of State.

Science.gov (United States)

2010-04-01

... sentimental value, to be held in trust for the legal claimant(s). (c) After receipt of a personal estate, the... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Transfer of personal estate to Department of..., THEIR PROPERTY AND ESTATES DEATHS AND ESTATES Personal Estates of Deceased United States Citizens and...

Real estate valuation in the Republic of Serbia

Directory of Open Access Journals (Sweden)

Božić Branko S.

2014-01-01

Full Text Available There is no complete and systemized infrastructure for efficient and reliable evaluation of real estates in the Republic of Serbia. This is confirmed by analysis of the applicable regulations which treat valuation of real estates in different ways. This practice contradicting numerous standards and applicable directives (INSPIRE directive, Strategy of the development of geospatial data infrastructure in the Republic of Serbia etc., as well as numerous other examples of good practice governing the activities of collecting and maintaining spatial data infrastructure. By the Law on State Survey and Cadaster of the 2009, the Republic Geodetic Authority is ensured to the jurisdiction of the development of mass appraisal, which should provide real estate market value for all real estates in the territory of the Republic of Serbia. In contrast, the position and the role of local government being increasable stronger in creating the budget, which is closely associated with the values of resources and capital which local government have. Determing the property tax is the responsibility of the local government and therefore its role in the process of valuation of immovable property is of great importance. In addition to local governments, the Tax Administration traditionally determines real estate values. This paper analyzes the current situation and initiate further activities on the development of the system of evaluation of real estates in the Republic of Serbia.

7 CFR 1951.11 - Application of payments on real estate accounts.

Science.gov (United States)

2010-01-01

... 7 Agriculture 14 2010-01-01 2009-01-01 true Application of payments on real estate accounts. 1951... Servicing Policies § 1951.11 Application of payments on real estate accounts. (a) Regular payments. If a borrower owes more than one type of real estate loan, or has received initial and subsequent real estate...

Accounting costs of transactions in real estate

DEFF Research Database (Denmark)

Stubkjær, Erik

2005-01-01

in relating theoretical conceptualizations of transaction costs to national accounting and further to the identification and quantification of actions on units of real estate. The notion of satellite accounting of the System of National Accounts is applied to the segment of society concerned with changes......The costs of transactions in real estate is of importance for households, for investors, for statistical services, for governmental and international bodies concerned with the efficient delivery of basic state functions, as well as for research. The paper takes a multi-disciplinary approach...... in real estate. The paper ends up with an estimate of the cost of a major real property transaction in Denmark....

Non-market value of Estonian seminatural grasslands: a contingent valuation study. Eesti poolloodusliku rohumaa turuväline väärtus: tingliku hindamise uuring

Directory of Open Access Journals (Sweden)

Helli Lepasaar

2015-12-01

Full Text Available Seminatural grasslands i.e. the floodplain meadows, seashore meadows, wooded meadows, dry meadows, wooded pastures are the very traditional part of Estonian landscapes, which play an important role in the appearance of the landscape in general and also serve as an important habitat for many plant and animal species. In order to preserve the seminatural grasslands continuous annual mowing and/or pasturing is needed. This activity is not economically profitable and needs subsidizing. The authors of the work raise a hypothesis that the Estonian seminatural grasslands could be viewed as a valuable non-market environmental good for which a significant public demand exists. In order to find out the non-market value of the seminatural grasslands a contingent valuation study was carried out among the Estonian working-age population (size of the sample 1061 individuals. The average individual willingness to pay was 11.3 euros. During the study, the authors constructed the total demand function and discovered that the total annual demand for seminatural grasslands was 17.9 million euros.

32 CFR 643.13 - Military requirement for real estate under grant.

Science.gov (United States)

2010-07-01

... 32 National Defense 4 2010-07-01 2010-07-01 true Military requirement for real estate under grant... (CONTINUED) REAL PROPERTY REAL ESTATE General § 643.13 Military requirement for real estate under grant. When a military requirement arises for real estate which is being used under a grant of non-Army use, the...

17 CFR 210.12-29 - Mortgage loans on real estate. 1

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Mortgage loans on real estate... § 210.12-29 Mortgage loans on real estate. 1 [For Certain Real Estate Companies] Column A—Description 2... amount of the extended mortgages, explain. 7 If any item of mortgage loans on real estate investments has...

32 CFR 643.3 - Authority to grant use of real estate.

Science.gov (United States)

2010-07-01

... 32 National Defense 4 2010-07-01 2010-07-01 true Authority to grant use of real estate. 643.3... PROPERTY REAL ESTATE General § 643.3 Authority to grant use of real estate. (a) The United States.... (b) One of the principal authorities for the use of military real estate for commercial purposes is...

THE CONCEPT AND ESSENCE, THE STRUCTURE OF REAL ESTATE MARKET

Directory of Open Access Journals (Sweden)

Edgar V. Hovsepyan

2015-01-01

Full Text Available With the help of the international research literature, and the legislative framework of the Russian Federation and the Republic of Armenia in the article reveals the basic concepts and the essence of the real estate market, as well as given the classification of real estate. Thoroughly explains the difference between the concepts of "real estate" and "real property". In the article considered the main elements which includes the structure of the real estate market.

7 CFR 767.103 - Managing leased real estate inventory property.

Science.gov (United States)

2010-01-01

... 7 Agriculture 7 2010-01-01 2010-01-01 false Managing leased real estate inventory property. 767... AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Lease of Real Estate Inventory Property § 767.103 Managing leased real estate inventory property. (a) The Agency will pay for...

DESIGNING PUBLIC-PRIVATE PARTNERSHIP FOR BONTANG INDUSTRIAL ESTATE

Directory of Open Access Journals (Sweden)

Adjie Pamungkas

2015-11-01

Full Text Available Bontang Local Government has planned Bontang Industrial Estate (BIE to accommodate oil, gas, condensate and other industries.  The estate will need investment for about IDR. 2.27 Trillion while the total annual local government budget is near to IDR 2 Trillion. Moreover, the estate has to be operated in a business manner while the local government officers have a culture in non-profit organisation as part of bureaucracy. However, the BIE feasibility study 2013 has determined that the estate will generate economic multipliers boosting the city development.  Therefore, a partnership among government and private parties should be determined and accommodated in a proper cooperation arrangement. To design the partnership, we review literature, interview related private parties and confirm opinions of the private parties to the governments. A content analysis was used to assess information from the interviews. Considering the final outputs, BIE should be organised by a pure private enterprise or Ltd. to ensure the economic viable of the estate. The Ltd. is a partnership among the government and private parties via shareholders. The government can still hold a majority share with special arrangement in investment scheme. For the initial investments, the government can use its assets valued as 51% of total share while private parties can inject cash money equal to 49% of the total.  With this capital arrangement, the estate can be operated with initial investment for about IDR. 267.11 Billion on 244.97 Ha land. This initial investment can be profitable with IDR. 650 Billion NPV, 19.93% IRR and 13.95 year PP.Bontang Local Government has planned Bontang Industrial Estate (BIE to accommodate oil, gas, condensate and other industries.

The 2011 Estonian High School Language Reform in the Context of Critical Language Policy and Planning

Science.gov (United States)

Skerrett, Delaney Michael

2014-01-01

This paper seeks to situate Estonian language use and policy within the emerging field of critical language policy and planning (CLPP) by investigating the discourses that frame linguistic behaviour. This done by way of an analysis of a series of interviews carried out with key actors in language policy in Estonia. The discourses framing language…

Accessibility of Real Estate by Transportation as a Determinant of the Development of Suburban Real Estate Markets – Case Study

Directory of Open Access Journals (Sweden)

Wolny Ada

2016-03-01

Full Text Available The aim of this article is to show the accessibility of real estate by transportation as a factor that significantly determines the decision to acquire it. Direct access to a public road, or access to an internal road that provides communication with the public road, are a factor affecting the value of real estate. In addition, this factor is taken into account in the process of changing the function of the area, especially in determining zoning and land use. The decision of purchasing real estate often depends on transportation accessibility, because it has an impact on developing the selected plot.

The Role Of Social Media In Real Estate Marketing: A Research On The Transformation Of Real Estate Marketing In Turkey

Directory of Open Access Journals (Sweden)

Çiğdem Aytekin

2017-07-01

Full Text Available While the new media changes our daily life practices, it also causes some transformations in thefield of marketing. Today it can be said that the real estate sector is also inevitably affected by thistransformation and that it has developed new business models that include social media. Alexa is awebsite managed by amazon.com, which displays web traffic on a world and country basis. In this way,businesses can continuously monitor the visitor performance of their websites. In this study, the rankingsof the Alexa web site were used to construct the sample of the research and in this way the visitortraffic was determined by the highest five real estate website in Turkey tracing techniques. On theother hand, the practices of real estate web sites to use social networks have been compared to the Alexavalue ranks by examining them on specific networks and within defined metrics. Thus, it can beshown whether the real estate web site with the highest value metric has the same order in the Alexavaluation, and the role of social media in real estate marketing is evaluated within the dimensions oftransformation. Research is essential since it makes an instantaneous evaluation of the circumstancesand snaps a moment in the timeline.

Estate as risk developer: the Ecuadorian case

Directory of Open Access Journals (Sweden)

Lorena Cajas

2013-10-01

Full Text Available The present article pursues to analyze the different levels of responsibility of the various social actors and especially the Ecuadorian Estate, as one of them, in the process of generating vulnerabilities in Ecuador. Additionally, and derived from this analysis this article proposes some fundamental elements for the implementation of an appropriate risk management from the Ecuadorian Estate. As far as we know these elements are: citizen participation, government ́s role as a public founds administrator, actual legal regulations, transversal impact of a disaster and due to it, the necessity to implement risk management considerations as transversal variables; the structure of the Estate from an institutional approach and information as a key social driver.

The Challenges Organic Food Processors Meet at Small Emerging Market – Estonian Case

OpenAIRE

Sarapuu, Kerttu; Pehme, Sirli; Peetsmann, Elen; Matt, Darja

2014-01-01

Organic farming and demand for organic products is continually a growing trend all over the world (Willer et al., 2013). In Estonia the share of organic land is 15% of all agricultural land and the number of organic farmers is also growing (Vetemaa, Mikk 2013). Estonian organic food market is still in forming stage being affected by local organic farming development, marketing situation, economic situation and consumer attitudes. Organic processing has clearly not kept up with organic farming...

32 CFR 644.27 - Authority to issue Real Estate Directives.

Science.gov (United States)

2010-07-01

... 32 National Defense 4 2010-07-01 2010-07-01 true Authority to issue Real Estate Directives. 644.27... PROPERTY REAL ESTATE HANDBOOK Project Planning Military (army and Air Force) and Other Federal Agencies § 644.27 Authority to issue Real Estate Directives. Where there is legislative authorization, an...

Pricing real estate index options under stochastic interest rates

Science.gov (United States)

Gong, Pu; Dai, Jun

2017-08-01

Real estate derivatives as new financial instruments are not merely risk management tools but also provide a novel way to gain exposure to real estate assets without buying or selling the physical assets. Although real estate derivatives market has exhibited a rapid development in recent years, the valuation challenge of real estate derivatives remains a great obstacle for further development in this market. In this paper, we derive a partial differential equation contingent on a real estate index in a stochastic interest rate environment and propose a modified finite difference method that adopts the non-uniform grids to solve this problem. Numerical results confirm the efficiency of the method and indicate that constant interest rate models lead to the mispricing of options and the effects of stochastic interest rates on option prices depend on whether the term structure of interest rates is rising or falling. Finally, we have investigated and compared the different effects of stochastic interest rates on European and American option prices.

An Analysis of the Real Estate Occupation.

Science.gov (United States)

Harestad, Clifford E.; And Others

The general purpose of the occupational analysis is to provide workable, basic information dealing with the many and varied duties performed in the real estate occupation. It represents an accounting of what must be done, but not how the entire cycle of a residential sale is completed through the services of a real estate person and the…

Analysis of Income/Commercial Real Estate Transactions.

Science.gov (United States)

Apfelberg, Robert S.

Basic concepts in long- and short-term financing of real estate property are discussed in this text for real estate personnel. Two of the more important of these are leverage, the relationship between the return received by the equity and mortgage investors, and risk, the assessment of the probability that all or part of the investment may be…

The Dominance of Indirect Taxes in Estonian State Budget

Directory of Open Access Journals (Sweden)

Olev Raju

2013-01-01

Full Text Available Recession has sharply erected the question of tax burden and the optimal proportion of different kinds of taxes among the incomes of the budget. Indirect taxes and consumption taxes, which proportion is different according to different methodologies, dominate in Estonian state budget. The buoyancy of a tax system based on taxes of that kind is especially weak during the recession. Difficulties concerning the incomes of budget have arisen the necessity for lifting taxes, which is possible as the tax burden is low now. But a sharp question of the optimal level of taxes is going to be raised. A formula for indirect tax optimum according to Ramsey taxes and Slutski decomposition has been proposed in the article.

7 CFR 1955.124 - Sale with inventory real estate (chattel).

Science.gov (United States)

2010-01-01

... 7 Agriculture 14 2010-01-01 2009-01-01 true Sale with inventory real estate (chattel). 1955.124... Property Chattel Property § 1955.124 Sale with inventory real estate (chattel). Inventory chattel property may be sold with inventory real estate if a higher aggregate price can be obtained. Proceeds from a...

Artificial Neural Networks and the Mass Appraisal of Real Estate

Directory of Open Access Journals (Sweden)

Gang Zhou

2018-03-01

Full Text Available With the rapid development of computer, artificial intelligence and big data technology, artificial neural networks have become one of the most powerful machine learning algorithms. In the practice, most of the applications of artificial neural networks use back propagation neural network and its variation. Besides the back propagation neural network, various neural networks have been developing in order to improve the performance of standard models. Though neural networks are well known method in the research of real estate, there is enormous space for future research in order to enhance their function. Some scholars combine genetic algorithm, geospatial information, support vector machine model, particle swarm optimization with artificial neural networks to appraise the real estate, which is helpful for the existing appraisal technology. The mass appraisal of real estate in this paper includes the real estate valuation in the transaction and the tax base valuation in the real estate holding. In this study we focus on the theoretical development of artificial neural networks and mass appraisal of real estate, artificial neural networks model evolution and algorithm improvement, artificial neural networks practice and application, and review the existing literature about artificial neural networks and mass appraisal of real estate. Finally, we provide some suggestions for the mass appraisal of China's real estate.

Habent sua fata libelli. Remains of Simonič-Šlebinger Family Library in Gornja Radgona

Directory of Open Access Journals (Sweden)

Breda Ilich Klančnik

2015-12-01

Full Text Available The article focuses on the fate of a personal library held by two librarians and bibliographers, dr. Franc Simonič (1847-1919 and his son in law dr. Janko Šlebinger (1876-1951 at the family estate in Gornja Radgona. Today we can witness only the remains of what was once an extensive library curtailed by the owners’ migrations and their financial hardships. Besides domestic and foreign literature, the library contained plenty of journals, for example the complete bind editions of Novice, Zgodnje danice, Čas, Kres, Veda, Ljubljanski zvon; it also included valuable manuscripts, old ephemera, 17th and 18th century books and plenty of rare editions such as books from the Prekmurje region and prints written in dajnčica. It was not only the professional selection that made the library exceptional but also its appearance – bookshelves full of prime bindings.

Mental health and alcohol problems among Estonian cleanup workers 24 years after the Chernobyl accident.

Science.gov (United States)

Laidra, Kaia; Rahu, Kaja; Tekkel, Mare; Aluoja, Anu; Leinsalu, Mall

2015-11-01

To study the long-term mental health consequences of the 1986 Chernobyl nuclear accident among cleanup workers from Estonia. In 2010, 614 Estonian Chernobyl cleanup workers and 706 geographically and age-matched population-based controls completed a mail survey that included self-rated health, the Posttraumatic Stress Disorder Checklist (PCL), alcohol symptoms (AUDIT), and scales measuring depressive, anxiety, agoraphobia, fatigue, insomnia, and somatization symptoms. Respondents were dichotomized into high (top quartile) and low symptom groups on each measure. Logistic regression analysis detected significant differences between cleanup workers and controls on all measures even after adjustment for ethnicity, education, marital status, and employment status. The strongest difference was found for somatization, with cleanup workers being three times more likely than controls to score in the top quartile (OR = 3.28, 95% CI 2.39-4.52), whereas for alcohol problems the difference was half as large (OR = 1.52, 95% CI 1.16-1.99). Among cleanup workers, arrival at Chernobyl in 1986 (vs. later) was associated with sleep problems, somatization, and symptoms of agoraphobia. The toll of cleanup work was evident 24 years after the Chernobyl accident among Estonian cleanup workers indicating the need for focused mental health interventions.

Proficiency Assessment of Male Volleyball Teams of the 13-15-Year Age Group at Estonian Championships

Science.gov (United States)

Stamm, Meelis; Stamm, Raini; Koskel, Sade

2008-01-01

Study aim: Assessment of feasibility of using own computer software "Game" at competitions. Material and methods: The data were collected during Estonian championships in 2006 for male volleyball teams of the 13-15-years age group (n = 8). In all games, the performance of both teams was recorded in parallel with two computers. A total of…

12 CFR 560.172 - Re-evaluation of real estate owned.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Re-evaluation of real estate owned. 560.172... of real estate owned. A savings association shall appraise each parcel of real estate owned at the... under the particular circumstances. The foregoing requirement shall not apply to any parcel of real...

Putting Ethics on the Agenda for Real Estate Agents

OpenAIRE

Brinkmann, Johannes

2009-01-01

A post-print of an article originally published in Journal of Business Ethics: http://www.springer.com/philosophy/ethics/journal/10551 This article uses sociological role theory to help understand ethical challenges faced by Norwegian real estate agents. The article begins with an introductory case, and then briefly examines the strengths and limitations of using legal definitions and rules for understanding real estate agency and real estate agent ethics. It goes on to a...

Trust in a viable real estate economy with disruption and blockchain

OpenAIRE

Veuger, Jan

2017-01-01

Does real estate still have the value that it once had, or will the valuation of real estate change due to surprising products and services, innovative business models, different market strategies, innovative ways of organizing and managing in the (real estate) markets? Innovation revolves around good facilities in an attractive and stimulating environment. Take disruptive real estate. The driving force behind these developments are new technology, viability, organizing differently and managi...

26 CFR 1.469-9 - Rules for certain rental real estate activities.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Rules for certain rental real estate activities... certain rental real estate activities. (a) Scope and purpose. This section provides guidance to taxpayers... rental real estate, including any interest in rental real estate that gives rise to deductions under...

26 CFR 1.803-5 - Real estate owned and occupied.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Real estate owned and occupied. 1.803-5 Section... (CONTINUED) INCOME TAXES Life Insurance Companies § 1.803-5 Real estate owned and occupied. The amount allowable as a deduction for taxes, expenses, and depreciation upon or with respect to any real estate owned...

Towards a listed real estate investment valuation model

Directory of Open Access Journals (Sweden)

Douw Gert Brand Boshoff

2013-09-01

Full Text Available This paper presents a Listed Real Estate Investment Valuation Model that was developed to investigate the movement in indirect real estate investment through the consideration of the underlying assets of property loan stock companies. Specific reference is given to information that is made available to shareholders by way of annual financial statements in order to determine the extent to which shareholders can make investment decisions based on this information. The study enhances the knowledge of direct vs. indirect real estate investment behaviour and provides more insight into price discovery in the property sector.

The Concept Of A Sustainable Approach To Corporate Real Estate Management

Directory of Open Access Journals (Sweden)

Ziemba Ewa

2015-12-01

Full Text Available This paper is conceptual in nature and presents the assumptions of a holistic approach to corporate real estate management. The approach is based on the imperative of sustainability, which has become a determinant of the proposed Sustainable Corporate Real Estate Management (SCREM model. Moreover, the authors indicate that in addition to the presence of the sustainability imperative, corporate real estate management requires the integration and formalization of knowledge about the concepts of corporate real estate management (CREM with those of corporate social responsibility (CSR. This approach is intended to enable the identification and improvement of real estate management processes and, as a result, contribute to more efficient and effective corporate real estate management and continuous and flexible development of enterprises, as well as boosting economic growth and building prosperity for present and future generations.

25 CFR 179.3 - What law applies to life estates?

Science.gov (United States)

2010-04-01

... INTERESTS General § 179.3 What law applies to life estates? (a) AIPRA applies to life estates created by operation of law under AIPRA for an individual who died on or after June 20, 2006, owning trust or... 25 Indians 1 2010-04-01 2010-04-01 false What law applies to life estates? 179.3 Section 179.3...

20 CFR 404.1069 - Real estate agents and direct sellers.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Real estate agents and direct sellers. 404... § 404.1069 Real estate agents and direct sellers. (a) Trade or business. If you perform services after 1982 as a qualified real estate agent or as a direct seller, as defined in section 3508 of the Code...

1982-83 Texas College and University Real Estate Course Survey.

Science.gov (United States)

Lyon, Robert

In 1983, the Texas Real Estate Research Center conducted its eighth annual survey of the real estate offerings of the state's two- and four-year colleges. Survey findings, based on a 90% response rate, included the following: (1) 90 institutions (46 community colleges and 44 four-year colleges) offered real estate courses during the 1982-83…

Where Do Dead Books Go? The Problem of the Soviet Canon Today, on the Example of Johannes Becher's Work in Estonian

Directory of Open Access Journals (Sweden)

Katre Talviste

2013-06-01

Full Text Available The article describes the conception and editing process of an anthology of Johannes Becher’s poems (Unistades täiusest, 1962 in Estonian, and discusses its status in the Soviet and contemporary literary canon. The work on the Becher anthology was led by an already outstanding literary scholar Nigol Andresen and a young poet and translator Ain Kaalep, who later became one of the most prolific and wellknown poetry translators in Estonia. An important part was also played by another poet-translator, August Sang, who already had achieved such a standing in the Estonian literary field. Several other translators contributed to the anthology, making it a common project for intellectuals otherwise very differently positioned vis-à-vis the Soviet political authorities and cultural agendas. Becher’s work was strongly promoted by these instances, but his poetry was also read with genuine enthusiasm by the main contributors to the anthology (whose own poetry has certain parallels to some aspects of Becher’s, as well as the general public, at that time. After the fall of the Soviet regime it has been forgotten, mostly for the same contextual reasons that once granted its success. The case of his poetry in Estonian explores the question of this new invisibility of now politically irrelevant, but still voluminous and aesthetically intriguing literary works in the post-Soviet canon.

Online Marketing Issues of Real Estate Companies: a Case of Latvia

OpenAIRE

Dumpe, M

2015-01-01

Today online marketing has become an integral part of marketing mix. Potential real estate customers prefer to make online research themselves. Therefore, real estate companies should be ready that search engines, corporate web pages, profiles on social media sites should strengthen the image of real estate companies and ensure better communication with customers. The aim of this paper is to explore results of qualitative research regarding real estate online marketing activities. It has been...

26 CFR 20.2031-1 - Definition of gross estate; valuation of property.

Science.gov (United States)

2010-04-01

... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Gross Estate... returned. Property shall not be returned at the value at which it is assessed for local tax purposes unless... by devise or inheritance, or by reason of death, form of ownership, or other conditions (including...

15 CFR 806.11 - Estates, trusts, and intermediaries.

Science.gov (United States)

2010-01-01

... affiliate. (3) If a particular foreign direct investment in the United States is held, exercised... (Continued) BUREAU OF ECONOMIC ANALYSIS, DEPARTMENT OF COMMERCE DIRECT INVESTMENT SURVEYS § 806.11 Estates... direct investment, and the estate, not the beneficiary, is considered to be the owner. (b) A trust...

With or without articles? A comparison of article-like determiners in Estonian and Finnish

Directory of Open Access Journals (Sweden)

Helen Hint

2017-10-01

Full Text Available In this paper, we compare the use and functions of definite and indefinite article-like determiners in Estonian and Finnish. Our main aim is to explore whether the factors that explain the choice of particular determiner forms are similar in Estonian and Finnish. We use a picture-sequence based elicitation experiment to collect spoken narratives from adult native speakers of Estonian and Finnish, and apply non-parametric tree and forest models to analyze the data. Our findings indicate that number of mention and animacy are important predictor variables in both languages, but their exact effect is divergent. We also find that in Finnish, case of the determiner NP proves to be an important factor, while in Estonian, syntactic role of the NP explains some aspects of determiner form choice. Nevertheless, the overall usage frequency of determiners is modest in the Estonian and Finnish data, and the process of grammaticalizing articles is only in initial stages in both languages. *** Artikliga, artiklita? Eesti ja soome keele artiklilaadsete määratlejate võrdlus Siinses uurimuses analüüsime võrdlevalt artiklilaadseid definiitseid ja indefiniitseid määratlejaid eesti ja soome keeles. Eelkõige kõrvutame eesti keele definiitset määratlejat see ja soome keele definiitseid määratlejaid se ja tämä ning eesti ja soome indefiniitset määratlejat üks/yks(i. Samuti vaatleme eesti keele possessiivpronoomeni oma ning soome 3sg possessiivsufiksi (-nsa/-nsä, -Vn referentsiaalseid omadusi. Uurimuse põhieesmärgiks on selgitada, millised on peamised määratlejate kasutust mõjutavad keelelised faktorid eesti ja soome keeles ning kas need faktorid on keeliti sarnased või erinevad. Ühtlasi otsime vastust küsimusele, kas eesti ja soome keeles on põhjust rääkida määratlejate grammatisatsioonist artikliteks. Uuritav keelematerjal pärineb pildiseeria põhjal kogutud suulistest narratiividest. Uurimuses osales 20 eesti ja 20 soome keele

26 CFR 20.6166-1 - Election of alternate extension of time for payment of estate tax where estate consists largely...

Science.gov (United States)

2010-04-01

... consists largely of interest in closely held business. (a) In general. Section 6166 allows an executor to... executor's conclusion that the estate qualifies for payment of the estate tax in installments. In the... under section 6166(a) to pay any tax in installments, the executor may elect under section 6166(h) to...

Mineral Resource Information System for Field Lab in the Osage Mineral Reservation Estate

Energy Technology Data Exchange (ETDEWEB)

Carroll, H.B.; Johnson, William I.

1999-04-27

The Osage Mineral Reservation Estate is located in Osage County, Oklahoma. Minerals on the Estate are owned by members of the Osage Tribe who are shareholders in the Estate. The Estate is administered by the Osage Agency, Branch of Minerals, operated by the U.S. Bureau of Indian Affairs (BIA). Oil, natural gas, casinghead gas, and other minerals (sand, gravel, limestone, and dolomite) are exploited by lessors. Operators may obtain from the Branch of Minerals and the Osage Mineral Estate Tribal Council leases to explore and exploit oil, gas, oil and gas, and other minerals on the Estate. Operators pay a royalty on all minerals exploited and sold from the Estate. A mineral Resource Information system was developed for this project to evaluate the remaining hydrocarbon resources located on the Estate. Databases on Microsoft Excel spreadsheets of operators, leases, and production were designed for use in conjunction with an evaluation spreadsheet for estimating the remaining hydrocarbons on the Estate.

Three Macro Controls Over China’s Real Estate Market

Institute of Scientific and Technical Information of China (English)

2007-01-01

The first macro control: to cool overheated real estate investment June 2003: The People’s Bank of China issued the Notice on Further Strengthening Credit and Loan Business Management of Real Estate

Geospatial Web Services in Real Estate Information System

Science.gov (United States)

Radulovic, Aleksandra; Sladic, Dubravka; Govedarica, Miro; Popovic, Dragana; Radovic, Jovana

2017-12-01

Since the data of cadastral records are of great importance for the economic development of the country, they must be well structured and organized. Records of real estate on the territory of Serbia met many problems in previous years. To prevent problems and to achieve efficient access, sharing and exchange of cadastral data on the principles of interoperability, domain model for real estate is created according to current standards in the field of spatial data. The resulting profile of the domain model for the Serbian real estate cadastre is based on the current legislation and on Land Administration Domain Model (LADM) which is specified in the ISO19152 standard. Above such organized data, and for their effective exchange, it is necessary to develop a model of services that must be provided by the institutions interested in the exchange of cadastral data. This is achieved by introducing a service-oriented architecture in the information system of real estate cadastre and with that ensures efficiency of the system. It is necessary to develop user services for download, review and use of the real estate data through the web. These services should be provided to all users who need access to cadastral data (natural and legal persons as well as state institutions) through e-government. It is also necessary to provide search, view and download of cadastral spatial data by specifying geospatial services. Considering that real estate contains geometric data for parcels and buildings it is necessary to establish set of geospatial services that would provide information and maps for the analysis of spatial data, and for forming a raster data. Besides the theme Cadastral parcels, INSPIRE directive specifies several themes that involve data on buildings and land use, for which data can be provided from real estate cadastre. In this paper, model of geospatial services in Serbia is defined. A case study of using these services to estimate which household is at risk of

Maximum drawdown and the allocation to real estate

NARCIS (Netherlands)

Hamelink, F.; Hoesli, M.

2004-01-01

The role of real estate in a mixed-asset portfolio is investigated when the maximum drawdown (hereafter MaxDD), rather than the standard deviation, is used as the measure of risk. In particular, it is analysed whether the discrepancy between the optimal allocation to real estate and the actual

Municipal Real Estate deployed as a capital asset

NARCIS (Netherlands)

Appel - Meulenbroek, H.A.J.A.; Maussen, S.J.E.; de Bis, N.; Verkerk, B.G.

2004-01-01

Abstract The aim of this study is to introduce the principles of Corporate Real Estate Management (CREM) within the municipal organization. It is presumed that, looking at the private sector’s accomplishments in this field, these principles will allow a city council to deploy their real estate in a

17 CFR 210.12-24 - Real estate owned and rental income. 1

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Real estate owned and rental... § 210.12-24 Real estate owned and rental income. 1 Part 1—Real estate owned at end of period Column A... In a separate schedule classify by states in which the real estate owned is located the total amounts...

The Real Estate Inspector. Teachers Instructional Packet (TIP) No. 11, Spring 1986.

Science.gov (United States)

Texas A and M Univ., College Station. Texas Real Estate Research Center.

Part of a series of classroom aids designed for real estate instructors, this instructional packet was designed to help real estate students understand legal requirements for real estate inspectors in Texas. The material is based on Section 18C of the Real Estate License Act, as amended by the 1985 Texas Legislature. Following a presentation on…

An exploration of the Fifth Estate landscape through film

OpenAIRE

Kubo, Michael F.

2015-01-01

Numerous fi lms of late have been made about the whistleblower organization Wiki Leaks and its founder, Julian Assange, but perhaps the one which has the most applicability to the media studies or ESL/ESL class is The Fifth Estate (2013), an American biopic thriller that attempts to portray the impact Assange’s organization has had on Washington, in particular the incumbent administration, as well as on Fourth Estate media agencies.The Fifth Estate is form of media that is most commonly assoc...

7 CFR 767.201 - Real estate inventory property with important resources.

Science.gov (United States)

2010-01-01

... 7 Agriculture 7 2010-01-01 2010-01-01 false Real estate inventory property with important... SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Real Estate Property With Important Resources or Located in Special Hazard Areas § 767.201 Real estate inventory...

Trust in a viable real estate economy with disruption and blockchain

NARCIS (Netherlands)

Veuger, Jan

Does real estate still have the value that it once had, or will the valuation of real estate change due to surprising products and services, innovative business models, different market strategies, innovative ways of organizing and managing in the (real estate) markets? Innovation revolves around

Noor-Eesti enesekoloniseerimisprojekt. Teine osa Olulised kirjandusmõtteviisid . The Self-Colonization Project of Young Estonia. Part II. Modes of Literary Thinking and Relations with Colonialism in Estonian Literature of the beginning of the 20th century

Directory of Open Access Journals (Sweden)

Tiit Hennoste

2012-04-01

Full Text Available The topic of this article is the literary discourse of Young Estonia; its relations with other important Estonian literary discourses from the beginning of the 20th century, and its relations with colonial cultural discourse. First, I give an overview of the basic positions of the Young Estonians’ literary discourse, the main shapers of which were Friedebert Tuglas, Gustav Suits, later on Johannes Semper as well. Next, I present the basic principles of three Estonian literary discourses from the beginning of the 20th century, which were also important to the Young Estonians: nationalist-naturalistic (close-to-life; socialist/ class-based, and 20th century modernist. The Young Estonians began as nationalists and/or socialists. During the formation of Young Estonia’s discourse at the end of the first and beginning of the second decade of the 20th century, 20th century modernism began, which the Young Estonians regarded first and foremost with irony. The Young Estonians’ literary discourse is a mixture of aestheticism, decadence, symbolism, romanticism, and classicism. The point of departure for the Young Estonian approach to literature was eurocentrism. They took a superior and negative view of existing Estonian literature, which they regarded as having fallen drastically behind Europe. Since it was unable to build on its own foundation, it had to borrow from Europe. The discourse’s understandings of cultural values – theory, reading, knowledge, ready-made culture, derive from the centrality of the dynamic of borrowing. New culture could be created freely, without the support of previous local tradition; it was to be an elite culture, while the writer remained an individualist. Literature was to follow the principle of art for art’s sake; aesthetics and the form of the work of art were basic criteria. The formal ideals of the work of art were classicist: unity, integrity (wholeness, harmony, order, logic, etc. Thirdly, I outline the

Influence of peculiarities of transition economy on real estate market

OpenAIRE

Venclauskienė, Deimantė; Snieška, Vytautas

2010-01-01

Global integration processes highlight relevance and weight of real estate market in determining economic cycle processes in different countries. Real estate market processes in countries with transition economy differ from real estate market processes in countries with developed economy in their peculiarities, possible reactions of market participators to economic shocks and consequences to country‘s economy. Common problems with property privatization, formation of legal and financial syste...

Institutionalization of Organized Industrial Estates in Turkey, Problems Encountered and Proposed Solutions

Directory of Open Access Journals (Sweden)

Hasan DAĞLAR

2015-12-01

Full Text Available In the aim of the study is to determine the institutionalization degree of organized industrial estates and to identify the faced problems and to develop solutions for these problems. By using survey method, information about problems and institutionalization status of organized industrial estates were obtained from managers of the active organized industrial estates. The problems of organized industrial estates are related to the management structure, qualified staff, energy, transportation, regulation and public improvements. Formalization, professionalism, accountability, transparency and social responsibility have been identified as the factors about the institutionalization of organized industrial estates in Turkey according to factor analysis. It could be argued that organized industrial estates in Turkey have an institutional structure and they have institutionalized. However, it could be said that organized industrial estates which operate in 80 cities of Turkey and more than one are in some cities are not at the same level of institutionalization.

Buying and leasing real estate for veterinary hospitals.

Science.gov (United States)

Salzsieder, Karl R

2006-03-01

The major factors to be considered in the real estate purchase decision are the interest rate, the depreciation schedule, the property appreciation, the income tax impact, and the impact of paying a principal payment as part of the real estate mortgage. All these factors must be compared with the costs of leasing.

MASS APPRAISAL AND REAL ESTATE TAXATION

Directory of Open Access Journals (Sweden)

VORONIN V. О.

2015-12-01

Full Text Available Raising of problem. The government at the legislative level fixed the definition of market value for tax purposes as mandatory in the implementation of real estate transactions. In order to meet the requirements of objectivity, uniformity and consistency of the results obtained during the evaluation procedures, as well as minimize the influence of subjective factors, there is a need to develop a methodology for evaluating an automated procedure for determining the estimated value of the property based on its market value. To solve this problem, we use special techniques and methods of mass appraisal that incorporates computer-supported statistical analyses, such as multiple regression analysis and adaptive estimation procedure for use in the field of property valuation and property rights. Purpose. Realization of this goal involves the development of the concept of a computer-assisted mass appraisal. The basis of this concept is an adaptive hybrid models of market pricing in different market segments that incorporates software adaptive algorithms for determining the market value by the three evaluation approaches using the results of a multi-level real estate market analysis. It was proposed the utility automated valuation models which is intended for the implementation of a computerized real estate valuation based on the developed software adaptive algorithms. Con-clusion. To achieve this goal have been developed and used concepts underlying of computerized mass appraisal. The basis of this concept is adaptive hybrid pricing models in various segments of the real estate market of Ukraine. The problem is solved by the application of the developed software-based adaptive algorithms for determining the market value of three evaluation approaches using the results of a multi-level analysis of the real estate market. It was pro-posed the model of automated appraisal, according to it was implemented computerization of appraisal procedures on the

THE EVOLUTION OF THE REAL ESTATE MARKET IN THE REPUBLIC OF ARMENIA

OpenAIRE

Edgar V. Hovsepyan

2015-01-01

The article describes the evolution of the real estate market of the Republic of Armenia. It presents the emergence and development of real estate market after the collapse of the USSR. The main influence on the impact of the global financial crisis on the real estate market in Republic of Armenia. Discusses some of the important issues for long-term development of the real estate market.

Radon in Estonian dwellings - Results from a National Radon Survey

Energy Technology Data Exchange (ETDEWEB)

Pahapill, Lia; Rulkov, Anne; Rajamaee, Raivo [Estonian Radiation Protection Centre (Kiirguskeskus), Tallinn (Spain); Aakerblom, Gustav [Swedish Radiation Protection Authority, Stockholm (Sweden)

2003-10-01

A countrywide survey of radon concentrations in Estonian dwellings was carried out during the period 1998-2001. The survey formed a part of the cooperation program on radiation protection between the Estonian Radiation Protection (Kiirguskeskus) Centre and the Swedish Radiation Protection Authority (SSI). The survey included measurements in a number of dwellings representative for Estonia in detached houses and multifamily buildings (only dwellings on the bottom floor were included in the survey). Altogether, radon concentrations were measured in 515 dwellings, a number large enough to be statistically significant. All measurements were made with alphatrack film detectors of the same type that SSI uses in Sweden. The measurements were made during a 2-3 month period during the winter half-year. Two detectors were used in each dwelling. In Estonia there are 0.17 million dwellings in detached houses and 0.45 million in multi apartment buildings. Of the 1.26 million inhabitants in Estonia. 0.36 million live in detached houses and 0.90 million in multi apartment buildings. Most of the latter were built during the Soviet occupation. Of the dwellings in multifamily buildings 30 % are assumed to be situated on the first floor. The mean radon concentration in dwellings in detached hoses, according to the survey results, is 103 Bq/m{sup 3}, in dwellings on the bottom floor in multi apartment buildings it is 78 Bq/m{sup 3}. In 1% of the dwellings the radon concentration exceeded 400 Bq/m{sup 3}. The highest radon concentration found in the study was 1040 Bq/m{sup 3}. Based on the assumption that the average radon concentration in the dwellings in multi-apartment buildings that are not situated on the bottom floor is 30 Bq/m{sup 3}, and that these dwellings constitute 70% of all dwellings in multi apartment buildings, the mean radon concentration in dwellings in multi apartment buildings is calculated to be 44 Bq/m{sup 3}. The mean value for all Estonia dwellings is calculated

Radon in Estonian dwellings - Results from a National Radon Survey

International Nuclear Information System (INIS)

Pahapill, Lia; Rulkov, Anne; Rajamaee, Raivo; Aakerblom, Gustav

2003-10-01

A countrywide survey of radon concentrations in Estonian dwellings was carried out during the period 1998-2001. The survey formed a part of the cooperation program on radiation protection between the Estonian Radiation Protection (Kiirguskeskus) Centre and the Swedish Radiation Protection Authority (SSI). The survey included measurements in a number of dwellings representative for Estonia in detached houses and multifamily buildings (only dwellings on the bottom floor were included in the survey). Altogether, radon concentrations were measured in 515 dwellings, a number large enough to be statistically significant. All measurements were made with alphatrack film detectors of the same type that SSI uses in Sweden. The measurements were made during a 2-3 month period during the winter half-year. Two detectors were used in each dwelling. In Estonia there are 0.17 million dwellings in detached houses and 0.45 million in multi apartment buildings. Of the 1.26 million inhabitants in Estonia. 0.36 million live in detached houses and 0.90 million in multi apartment buildings. Most of the latter were built during the Soviet occupation. Of the dwellings in multifamily buildings 30 % are assumed to be situated on the first floor. The mean radon concentration in dwellings in detached hoses, according to the survey results, is 103 Bq/m 3 , in dwellings on the bottom floor in multi apartment buildings it is 78 Bq/m 3 . In 1% of the dwellings the radon concentration exceeded 400 Bq/m 3 . The highest radon concentration found in the study was 1040 Bq/m 3 . Based on the assumption that the average radon concentration in the dwellings in multi-apartment buildings that are not situated on the bottom floor is 30 Bq/m 3 , and that these dwellings constitute 70% of all dwellings in multi apartment buildings, the mean radon concentration in dwellings in multi apartment buildings is calculated to be 44 Bq/m 3 . The mean value for all Estonia dwellings is calculated to be 60 Bq/m 3 . Using

12 CFR 560.37 - Real estate for office and related facilities.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Real estate for office and related facilities... LENDING AND INVESTMENT Lending and Investment Powers for Federal Savings Associations § 560.37 Real estate for office and related facilities. A federal savings association may invest in real estate (improved...

26 CFR 1.857-1 - Taxation of real estate investment trusts.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of real estate investment trusts. 1.857-1 Section 1.857-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-1 Taxation of real estate...

Lease accounting trouble looms for corporate real estate management

NARCIS (Netherlands)

Baltussen, S.; Schelle, T.G.F.; Appel - Meulenbroek, H.A.J.A.; van Egmond, B.; Hesselink, M.; Leersum, van L.

2014-01-01

Purpose – The purpose of this paper is to investigate what impact International Financial Reporting Standards (IFRS) lease accounting changes might have on corporate real estate (CRE) strategies, and what the consequences for future corporate real estate portfolio decisions might be.

26 CFR 1.856-1 - Definition of real estate investment trust.

Science.gov (United States)

2010-04-01

... determining whether distributions by a real estate investment trust are to be treated as in exchange for stock; (4) Section 305 applies to distributions by a real estate investment trust of its own stock; (5... “shareholders” include holders of beneficial interest in a real estate investment trust, the terms “stock...

THE EVOLUTION OF THE REAL ESTATE MARKET IN THE REPUBLIC OF ARMENIA

Directory of Open Access Journals (Sweden)

Edgar V. Hovsepyan

2015-01-01

Full Text Available The article describes the evolution of the real estate market of the Republic of Armenia. It presents the emergence and development of real estate market after the collapse of the USSR. The main influence on the impact of the global financial crisis on the real estate market in Republic of Armenia. Discusses some of the important issues for long-term development of the real estate market.

Ärkamisaeg, Noor-Eesti ja miski nende vahel. Eesti kirjandusloo küsimusi Juhan Kunderi näitel / National Awakening , Young Estonia and Something In Between. Problems of Estonian Literary History in the Example of Juhan Kunder

Directory of Open Access Journals (Sweden)

Pille-Riin Larm

2013-12-01

Full Text Available According to the long-standing periodisation of Estonian literary history, the Estonian National Awakening that started in the mid-19th century was followed by a period of lesser creativity and originality, which ended only with the breakthrough of the modernist Young Estonia group in 1905. In the canon of Estonian literature, Juhan Kunder (1852–1888, today known primarily for his fairy tales, one play and lyrics of one song, is placed in this intermediate period. This article first introduces the significance of Kunder in his time. He was a popular writer and a wellknown pedagogue, and a younger contemporary of the great figures of the National Awakening. As a critic, magazine editor and literary historian, his most important contribution to literary history was in the development of literary thought. It seems that several precedents that have been attributed to the Young Estonia group, e.g., valuing originality, writing well-argued criticism, etc., actually originated from an earlier period. Based on these observations, the author of this article believes that the current structure of Estonian literary history is not adequately justified, and she points out a semantic shift in the terms in use. It is true that Kunder was largely an epigone of his predecessors, but in the positive sense of the term, meaning that he continued their mission. Similarly, Kunder’s predecessor, the ‘first Young Estonian’ Kreutzwald, and a representative of his 20th-century successors, Friedebert Tuglas, were also epigones. During the period of Russification that started during his era, Kunder’s attitudes could be considered progressive. Kunder was also a 19th-century contemporary of the Young Estonia group and a true Young Estonian in the original sense of the term which emerged in this period: a Young Estonian introduced new initiatives and was a leader of the national movement. Epigonism and membership in Young Estonia can be seen as the keys to cultural

12 CFR 560.100 - Real estate lending standards; purpose and scope.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Real estate lending standards; purpose and... § 560.100 Real estate lending standards; purpose and scope. This section, and § 560.101 of this subpart....S.C. 1828(o), prescribe standards for real estate lending to be used by savings associations and all...

Real Estate Crowdfunding. A financial innovation for direct property investment

Directory of Open Access Journals (Sweden)

Giacomo Morri

2016-12-01

Full Text Available The aim of this work is to provide a simple overview on crowdfunding with a focus on its potential application to the real estate market. The Global Financial Crisis of 2008 paralyzed the global economy, creating a strong diminishing trust in financial services and in the banking system in general. One of the most revolutionary systems to get funded in the market has been crowdfunding, a way of financing coming directly from the crowd through the Internet. Crowdfunding in real estate started in 2012 with the Jumpstart Our Business Startup Act (JOBS Act in USA and has been developing at a fast rate every year. In Italy, crowdfunding for real estate projects is not allowed yet, but there are various platforms that are already using the concept in different ways. Real Estate Crowdfunding could represent an interesting opportunity for private individual to have an exposure to direct real estate investments. After an initial description of crowdfunding in general, we present real estate crowdfunding in the U.S. by presenting the most relevant cases up to date. Finally, we analyze the Italian market by explaining why this innovative way of financing real estate projects is not feasible yet and how some platforms are legally trying to overcome the current limitations. In the U.S. the RECF has already raised more than $1 billion and there are more than 125 platforms; in Italy there are still limits for startups dealing with crowdfunding and a few platforms are starting to operate with a similar model.

24 CFR 100.110 - Discriminatory practices in residential real estate-related transactions.

Science.gov (United States)

2010-04-01

... residential real estate-related transactions. 100.110 Section 100.110 Housing and Urban Development... Discrimination in Residential Real Estate-Related Transactions § 100.110 Discriminatory practices in residential real estate-related transactions. (a) This subpart provides the Department's interpretation of the...

THE ANALYSIS OF THE REAL ESTATE INVESTMENTS IN THE CURRENT ECONOMIC ENVIRONMENT

Directory of Open Access Journals (Sweden)

Hristea Anca Maria

2013-07-01

Full Text Available Real estate investments are one of the most attractive business opportunities in the context of the contemporary economy, generally marked by economic recession and especially by monetary and financial instability. Last years international reporting concluded that deepening the global economic crisis determined an increase of the real estate request, while despite all expectations one did not assist a crash of the prices. Economic reality showed that real estate assets value (buildings, land kept proportions with economic reality over time. A comparison between stock exchange market and the real estate market shows that while an movables investor (investments in stocks, bonds or life insurance might lose completely his initial investment, the investments in real estate assets, such as buildings, would keep their quality as goods and would also keep a value to better resist shocks and thus allowing an increase of the capital. When appreciating the value of an investment the first things to analyze are the return, liquidity and risk criteria, which are essential in real estate investments too. Stimulating real estate market must be not only a wish but also a reality of global economy, since it can correct many of the aggregated indicators of a country. Containing scientifically detached from economic practice, this article is addressed to readers with interests in real estate investment. The language is usually referred particularly to the qualitative side of the real estate market approach. The feasibility of the real estate investments is being conditioned by their capacity to generate important profits, on the background of the reduction of the duration of recovery of their value. The economic instability from the last couple of years has generated fears and failures but, paraphrasing Johann Wolfgang von Goethe, courage is a mixture of genius, magic and power that helps us succeed in everything we set our mind to. The investments on the real

26 CFR 301.6075-1 - Time for filing estate and gift tax returns.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Time for filing estate and gift tax returns... Records § 301.6075-1 Time for filing estate and gift tax returns. For provisions relating to time for filing estate tax returns and gift tax returns, see § 20.6075-1 of this chapter (Estate Tax Regulations...

38 CFR 3.270 - Applicability of various dependency, income and estate regulations.

Science.gov (United States)

2010-07-01

... dependency, income and estate regulations. 3.270 Section 3.270 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Dependency, Income and Estate § 3.270 Applicability of various dependency, income and estate regulations. (a...

APPLICATION OF THE SYNERGETIC APPROACH IN THE THEORY OF REAL ESTATE VALUATION

Directory of Open Access Journals (Sweden)

Olga BUZU

2014-08-01

Full Text Available Synergetic approach is especially evident in the area of real estate valuation. Constituents and legal and material elements of the real estate, many components of these objects imply the emergence of new qualities (high value of the unique real estate. It is proposed to analyze the synergy of different levels in determining the value of real estate, with the inclusion of the principle of synergy in a set of principles for determining the property value.

BLM Colorado Federal Mineral Estate

Data.gov (United States)

Department of the Interior — Shapefile Format –This Federal Mineral Estate (Subsurface) dataset is a result of combining data sets that were collected at each BLM Colorado Field Office and using...

The Transmission of Real Estate Shocks Through Multinational Banks

NARCIS (Netherlands)

Bertay, A.C.

2014-01-01

Abstract: This paper investigates the credit supply of banks in response to domestic and foreign real estate price changes. Using a large international dataset of multinational banks, we find evidence of a significant transmission of domestic real estate shocks into lending abroad. A 1% decrease in

Estate Planning for Forest Landowners What will Become of Your Timberland?

Science.gov (United States)

Harry L. Haney; William C. Siegel

1993-01-01

This book has been written to assist nonindustrial private landowners in addressing the considerations enumerated above. It is designed to provide a working knowledge of the Federal estate and gift tax law as it relates to estate planning for timberland owners. The unique character of timber assets is addressed in terms of the estate planning goals of a woodland owner...

Value adding management of hospital real estate : Balancing between different stakeholders’ perspectives

NARCIS (Netherlands)

van der Zwart, J.; van der Voordt, D.J.M.

2013-01-01

In addition to cost effectiveness, possible contributions of real estate to organisational performance are incorporated in strategic corporate real estate management nowadays more and more. This paper explores the concept of adding value by real estate and how this concept is being applied in design

Outlook of India’s Real Estate Markets

OpenAIRE

Deshmukh, Hrishikesh

2009-01-01

This dissertation is aimed at analyzing the Indian Economy from a Macroeconomic view point, with a particular focus on the real Estate sector. The focus on the Real Estate sector includes analyzing the various factors which come into play in the sector, understanding underlying variables and identifying investment opportunities. The economy of India has undergone superb change in the past few decades. The growth of GDP, averaging to a 6% per annum rate, is astounding. The growth in GDP has...

Foreign direct investments into French real estate

OpenAIRE

BRIZARD, Arthur

2013-01-01

The purpose of this thesis is to draw the global trend of Foreign Direct Investments (FDI) in the French real estate market since 2008 and to understand foreign investors’ behavior and the incentives which urge them to invest in French property market. This study relies on the numerous yearly reports released by consulting and real estate companies and gives an overview of FDI since 2008. From a legal point of view, the French property market is extremely organized. Acquiring, holding and sel...

The Impact of Real Estate Market in the Albanian Economy

Directory of Open Access Journals (Sweden)

Dorina Kripa

2015-05-01

Full Text Available The real estate market has an important impact on social and economic development of a country, and it involves many aspects which increase the complexity of the impact analysis and often have opposite directions. This can be supported by the fact that real estate is one of the most important items in public spending3, but also in investment expenses in general (this is especially typical for Albania. These expenses are mainly related to infrastructure and accommodation of homeless people by the National Housing Entity. Researchers have studied the relation between the price of real estates with the GDP of a country, concluding that real estate prices and the government policies related to them, do impact the GDP growth, and movements in residential prices can be used to forecast GDP growth. On the other hand, when purchasing a home, individuals use all their savings, or take loans, which constantly cause the reduction of consumption and saving possibilities in order to afford the installments and other loan expenses. So, from this point of view, this investment may have an adverse effect, even on GDP. But, the question we raise in this study is: what impact has the real estate market in Albanian economy? We begin the study by emphasizing the importance of the real estate market, and then we identify key developments related to this market’s financing, price developments and the construction activity, as an important part of the market itself. The study is concluded with a regression analysis on the role the real estate market plays in the Albanian economy.

The Dynamics of Real Estate Field of Value

Directory of Open Access Journals (Sweden)

Kuryj-Wysocka Oksana

2015-02-01

Full Text Available Property is worth only as much as market participants are willing to pay for it - that is as much as the potential of the property. Determining the potential of real estate is an extremely difficult task, because certain properties can be viewed in different ways. A person’s attitude towards a given real estate finds reflection in the value of the property.

Estonian experience in establishing the national radiation protection infrastructure in the newly independent State

International Nuclear Information System (INIS)

Kalam, J.

2001-01-01

The Estonian Radiation Protection Centre (ERPC) was established on 4 January 1996 as the regulatory authority for radiation protection and safety of radiation sources. The report explains the ERPC's structure and its main functions and activities, and provides information on the regulations that have been approved or are planned to be adopted. Reference is made to radiological emergency preparedness and, in particular, to the status of development of the system of regulatory control by authorization and inspection of radiation practices in the country. (author)

MODERN TENDENCIES IN THE FIELD OF THE COMMERCIAL REAL ESTATE MANAGEMENT IN UKRAINE

Directory of Open Access Journals (Sweden)

L.Chubuk

2014-04-01

Full Text Available The advantages of owners, got from the use of services of professional real estate management, are exposed. The spheres of most distribution of professional services of real estate management, their progress trends, prevailing form of organization of mutual relations between the owner of the real estate and managing company, special terms of payments for services are revealed. The range of management services and specific criteria of a choice of management companies in domestic practice are exposed, the rating of the leading companies in the market of complex services of commercial real estate management in Ukraine is given. Dynamics of the indicators, characterizing a condition of the market and efficiency of using of commercial real estate in Kiev for the period before and after financial and economic crisis, is illustrated. Reasons that limits possibilities of strategic real estate management in a long-term prospect are examines. The comparative analysis of attractiveness of basic sectors of the Ukrainian commercial property market (office, trade, ware-house real estate is conducted from positions of investing and professional management. There is proved that perspective of investments in the ware-house (industrial real estate is reasonable.

38 CFR 36.4515 - Estate of veteran in real property.

Science.gov (United States)

2010-07-01

...: (1) A fee simple estate therein, legal or equitable; or (2) A leasehold estate running or renewable..., except as modified by paragraph (b) of this section; or (4) A beneficial interest in a revocable Family...

Atypical real estate objects: legal regime and control system

Directory of Open Access Journals (Sweden)

Voskresenskaya Elena

2017-01-01

Full Text Available The legal concept of immovable things raises controversy in legal practice. Determining and understanding the definition of real estate, the complexity and diversity of these objects, a growing appearance of so-called atypical properties (such as sport stadiums, roads, boreholes, analyzing legislation and judicial practice of this field – all these issues call for a deep study of this topic. There is a conflicting arbitration practice, the subject of which is the learning of the legal nature of atypical real estate (for instance, asphalt playgrounds, car parks, fences, wells. The object of the research is the learning of the legal status of atypical real estate.

38 CFR 36.4354 - Estate of veteran in real property.

Science.gov (United States)

2010-07-01

... fee simple estate therein, legal or equitable; or (2) A leasehold estate running or renewable at the... subjected to the lien; or (4) A beneficial interest in a revocable Family Living Trust that ensures that the...

20 CFR 404.1082 - Rentals from real estate; material participation.

Science.gov (United States)

2010-04-01

... a real estate dealer if you are engaged in the business of selling real estate to customers for... convenience and are other than those usually provided in connection with the rental of rooms or other space...

Randfontein estates - success story as an old timer fights back

International Nuclear Information System (INIS)

Anon.

1979-01-01

In 1965 Randfontein Estates gave notice of intent to discontinue mining operations and was destined for the 'In Memoriam' column of the mining industry. Looking at Randfontein Estates today it is hard to believe that this gold and uranium producer was a dying mine only a few years ago. As this article (and the sharemarket) show, 90 years old Randfontein Estates is as active today as it has ever been. Mining and production at the Randfontein section are discussed, as well as hoists, ventilation and slimes treatment

Panorama de la violencia estatal en las entidades federativas mexicanas

OpenAIRE

Pérez Aguirre, Manuel Ernesto

2018-01-01

Resumen: ¿Qué factores inciden en la violencia estatal de las entidades federativas mexicanas en el nivel estatal de gobierno? Desde la perspectiva del modelo maximizador (cálculo costo-beneficio), este artículo analiza la influencia de la democracia electoral y las capacidades estatales sobre la violencia estatal en México, aprovechando la heterogeneidad de las entidades federativas mexicanas. A partir de la estimación de modelos estadísticos con una base original de datos tipo panel, el te...

Real estate boom and export performance bust in Croatia

Directory of Open Access Journals (Sweden)

Marina Tkalec

2014-06-01

Full Text Available The goal of this research is to estimate the effect of resource reallocation from the manufacturing to the real estate economic sector on exporting activity in Croatia, a small open post-transition country that experienced a real estate boom during the previous decade. This paper follows the work by Égert and Kierzenkowski (2014 as we test the hypothesis that the real estate boom had an adverse impact on country’s export performance. For that purpose we use quarterly data ranging from 1Q1998 to 3Q2013, and estimate export equations using maximum likelihood and dynamic ordinary least squares estimators of cointegration. Our results indicate that the distortion of relative prices in favor of non-tradable sectors (construction and real estate, which is a direct by-product of the real estate boom, has had stifling effects on export performance. Our results also suggest that ailing cost competitiveness and governments’ inability to implement policies promoting private sector economic development adversely influenced export performance during the period analyzed. The basic conclusion of our research is that the expansion of a non-tradable sector in a country with limited supply of production factors can have a detrimental effect on the ability of the tradable sector to increase its output and compete in international markets.

Real Estate in Denmark

DEFF Research Database (Denmark)

Rimmer, Nina Røhr

2016-01-01

A general introduction to buying, owning and selling Property i Denmark. The cost of buying and selling property and the tax implications as well as the general concept of real estate is introduced. The paper includes also a brief introduction to some of the aspects which you should beware of when...

Market Motivations for Voluntary Carbon Disclosure in Real Estate Industry

Science.gov (United States)

Ufere, Kalu Joseph; Alias, Buang; Godwin Uche, Aliagha

2016-07-01

Climate change mitigation in developing economies is a balancing act, between economic development and environmental sustainability. The need for market friendly determinants for low carbon economy, without compromising economic development is of essence. The aim of the study is to determine market friendly factors, which motivates voluntary carbon information disclosure, in the real estate industry. The study modeled economic factor with three variables and financial market factor with three variables against voluntary carbon information disclosure in the real estate industry. Structural equation modeling was used for the modeling and content analysis was used to collect data on the level of voluntary carbon information disclosure, from 2013 annual reports of 126 real estate sector companies listed in the Kuala Lumpur Stock Exchange (KLSE). The model achieved a good fit, and was acceptable prediction. The results show that financial market factor has a significant predictive influence on voluntary carbon disclosure. The application of the result is that financial market factor is has a significantly positive influence on companies’ willingness to make voluntary carbon disclosure in the real estate industry. The result may be limited to the real estate industry that is highly leveraged on syndicated fund.

Riik võib lüüa SAS-i esmaspäevaks Estonian Airi omanikeringist välja / Erik Müürsepp, Mikk Salu

Index Scriptorium Estoniae

Müürsepp, Erik

2008-01-01

SAS osaleb Estonian Airþile lisakapitali eraldamises ainult juhul, kui Eesti riik müüb oma osaluses lennukompaniis SAS-ile. Peaminister Andrus Ansipi ning majandus- ja kommunikatsiooniminister Juhan Partsi seisukoht

26 CFR 1.857-7 - Earnings and profits of a real estate investment trust.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-7 Earnings and profits of a real estate investment trust. (a) Any real estate investment trust whether or not such trust...

26 CFR 1.318-3 - Estates, trusts, and options.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Estates, trusts, and options. 1.318-3 Section 1... (CONTINUED) INCOME TAXES Definitions; Constructive Ownership of Stock § 1.318-3 Estates, trusts, and options... illustrating the use of these factors and methods. (c) The application of section 318(a) relating to options...

Jüri Okas’ ‘specific objects’: diverging discourses in Estonian Art in the 1970s.

OpenAIRE

Kurg, Andres.

2003-01-01

Previously in the University eprints HAIRST pilot service at http://eprints.st-andrews.ac.uk/archive/00000367/ Article 3 of 6 in issue devoted to the visual culture of the Scandinavian and Baltic region. This article will look at the early works of Estonian architect and artist Jüri Okas and will try to work between diverging languages and interpretations, reading works by Okas against the background of Anglo-american conceptualism and minimalism of the same period. The first part of th...

Ghost Stories, Ghost Estates: Melancholia in Irish Recession Literature

Directory of Open Access Journals (Sweden)

Molly Slavin

2017-01-01

Full Text Available This article considers representations of melancholia in post-Celtic Tiger Irish literature. By situating their post-recession fictions in “ghost estates,” or largely uninhabited housing developments, Donal Ryan and Tana French present neoliberally-inflected varieties of melancholia for their contemporary readers to contemplate. The settings of the ghost estates – and the accompanying supernatural elements to the texts – call to mind ghosts of Ireland’s past and legacies of recent economically unsound policies, spurring the reader to think about the imagined loss of futurity that accompanied the Irish economic crash. “Ghost stories for ghost estates,” then, represent an important contribution to the growing field of post-recession Irish literature.

Creating real estate maps by using GIS: A case study of Atakum-Samsun/Turkey

Directory of Open Access Journals (Sweden)

Faik Ahmet Sesli

2015-12-01

Full Text Available Determining the real estate evaluations and reflecting them on taxations are among the most important economic resources of the developed countries. In Turkey, the system is not able to ground the real estate evaluations on scientific criteria yet, which causes various problems in applications regarding real estate evaluations (such as estate tax, expropriation, court surveillances and an important economic loss.Thus, it is required to generate tax-base real estate evaluation maps within the scope of the legal legislation in Turkey. This study aimed to generate a fast, up-to-date and dynamic evaluation map that would form a base for the real estate taxation. The closeness of real estates to the technical infrastructure and social equipment areas and their variety affect the real estate evaluations either positively or negatively and form the local benefit for real estates. This study determined the areas (such as main roads, green spaces, trading areas and urban attraction centers affecting the evaluations of real estates depending on their positions. In order to make position-based decisions about the data being stored in the Geographical Information System, the geographical data were questioned and monitored with analyses. The acquired data were exposed to necessary analyses in the relevant modules of the GIS programs, which enabled us to grade the factors affecting the evaluation for each parcel and try to generate real estate evaluation maps depending on the evaluation-effect factors to be selected as dynamics. Parcel-based real estate evaluations were determined by imposing vector-based cadastral maps on these maps being generated. In this study, a raster real estate evaluation map was generated in unstructured parcels of a sample neighborhood via the scoring method and with the help of the Multi-Criteria Decision-Making Analysis and both environmental and social factors. This system could enable us to question and analyze the features of

Economic modelling of the capture-transport-sink scenario of industrial CO2 emissions: The Estonian-Latvian cross-border case study

NARCIS (Netherlands)

Shogenova, A.; Shogenov, K.; Pomeranceva, R.; Nulle, I.; Neele, F.; Hendriks, C.

2011-01-01

Industrial CO2 emissions and opportunities for CO2 geological storage in the Baltic Region were studied within the EU GeoCapacity project supported by the European Union Framework Programme 6. Estonia produces the largest amounts of CO2 emissions in the region, due to the combustion of Estonian oil

Decision-making in real estate development : application of game theory

NARCIS (Netherlands)

Clumac, B.; Blokhuis, E.G.J.; Han, Q.

2011-01-01

Decision making in real estate development projects has generally undergone a number of important changes over the last decades. This transition represented a shift from governmentally dominated top-down spatial planning to bottom-up, public-private engagement schemes in real estate development (Tam

7 CFR 767.202 - Real estate inventory property located in special hazard areas.

Science.gov (United States)

2010-01-01

... 7 Agriculture 7 2010-01-01 2010-01-01 false Real estate inventory property located in special...) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Real Estate Property With Important Resources or Located in Special Hazard Areas § 767.202 Real estate...

Estonia--Going Home Again: Returning to the Roots.

Science.gov (United States)

Pedak-Kari, Maria

This paper provides background on The National Library of Estonia (NLE), discusses a fellowship project for developing the National Library, and presents the impressions of the author, an Estonian American, who traveled to Estonia. The NLE looks to the West for automation, information, and institutional modeling. The NLE is Estonia's equivalent of…

Real estate added value and decision-making in hospital infrastructure

NARCIS (Netherlands)

Van der Zwart, J.

2011-01-01

This paper explores the concept of adding value to corporate performance by real estate, and how this concept could be applied in decision-making processes for new hospital infrastructure. A literature review forms the starting point for interviews carried out with hospitals‘ CEOs on how real estate

75 FR 15465 - RMR Real Estate Income Fund, et al.; Notice of Application

Science.gov (United States)

2010-03-29

... Real Estate Income Fund, et al.; Notice of Application March 23, 2010. AGENCY: Securities and Exchange.... APPLICANTS: RMR Real Estate Income Fund and RMR Advisors, Inc. FILING DATES: December 31, 2003, September 23.... Applicants' Representations 1. RMR Real Estate Income Fund (``RIF'') is a closed-end management investment...

41 CFR 102-73.10 - What is the basic real estate acquisition policy?

Science.gov (United States)

2010-07-01

... ESTATE ACQUISITION General Provisions § 102-73.10 What is the basic real estate acquisition policy? When... real estate and related services in an efficient and cost effective manner. ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false What is the basic real...

SPECIFIC ASPECTS OF REAL ESTATE MARKET AS AN OBJECT OF STATISTICAL RESEARCH

Directory of Open Access Journals (Sweden)

Yuliya V. Bazhdanova

2013-01-01

Full Text Available The article deals with the peculiarities of development of the residential real estate market of Moscow. Several approaches to the analysis of formation of this economy segment are considered. Foundations and classification of residential real estate are given. A main attention is paid to parameters of assessed value of real estate. The pricing is considered within the frame of the existing tasks and goals.

Factors influencing academic performance of real estate students in Nigeria

NARCIS (Netherlands)

Ayodele, Timothy Oluwafemi; Oladokun, Timothy Tunde; Gbadegesin, J.T.

2016-01-01

Purpose: The purpose of this paper is to examine the factors affecting academic performance of real estate students in a developing country like Nigeria. Design/methodology/approach: Data for the study were collected with the aid of questionnaire served on 152 final year real estate students of

31 CFR 500.407 - Administration of blocked estates of decedents.

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Administration of blocked estates of decedents. 500.407 Section 500.407 Money and Finance: Treasury Regulations Relating to Money and Finance... Interpretations § 500.407 Administration of blocked estates of decedents. Section 500.201 prohibits all...

31 CFR 515.407 - Administration of blocked estates of decedents.

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Administration of blocked estates of decedents. 515.407 Section 515.407 Money and Finance: Treasury Regulations Relating to Money and Finance... Interpretations § 515.407 Administration of blocked estates of decedents. Section 515.201 prohibits all...

26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

Science.gov (United States)

2010-04-01

... estate investment trust taxable income and net capital gain. (a) Real estate investment trust taxable... paid during the taxable year, and the net capital gain is excluded in computing real estate investment... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Real estate investment trust taxable income and...

7 CFR 767.52 - Disposition of personal property from real estate inventory property.

Science.gov (United States)

2010-01-01

... 7 Agriculture 7 2010-01-01 2010-01-01 false Disposition of personal property from real estate..., personal property has been left on the real estate inventory property, the Agency will notify the former real estate owner and any known lienholders that the Agency will dispose of the personal property...

The economics of real estate brokerage and contracts

OpenAIRE

Wignall, Christopher David

2009-01-01

This dissertation collects research on real estate brokerage and contract theory that was completed while the author was a student at the University of California, San Diego. Chapter 1 presents an empirical analysis of the role of social networks in economic decision-making. Specifically, it is demonstrated that individuals are likely to choose the same real estate agent as a peer who is in the same social network. Evidence is presented that the social influence comes through peer-to-peer com...

Gauging the investment potential of international real estate markets

OpenAIRE

Lee, Stephen L.

2005-01-01

Investing in real estate markets overseas means venturing into the unknown, where you meet unfamiliar political and economic environments, unstable currencies, strange cultures and languages, and so although the advantages of international diversification might appear attractive, the risks of international investment must not be overlooked. However, capital markets are becoming global markets, and commercial real estate markets are no exception, accordingly despite the difficulties posed by v...

Cinc qüestions entorn el plurilingüisme estatal

OpenAIRE

Marí, Isidor

2006-01-01

Aquest article presenta cinc reflexions sobre el plurilingüisme de l'estat espanyol, la més important de les quals gira al voltant de la igualtat lingüística sense sobirania política. Aquesta qüestió, que clou l'article, es veu precedida i complementada per altres aspectes com un marc satisfactori de debat polític, una igualtat formal de les llengües de l'estat, un model satisfactori de plurilingüisme estatal igualitari i la introducció del plurilingüisme en àmbits d'ús d'eficàcia simbòlica i...

Household Solid Waste Disposal in Public Housing Estates in Awka ...

African Journals Online (AJOL)

This paper presents the results of a study on household solid waste disposal in the public housing estates in Awka, Anambra State. The study identified solid waste disposal methods from the households in AHOCOL, Udoka, Iyiagu and Real Housing Estates with an intention to make proposals for better solid waste disposal.

25 CFR 11.712 - Closing estate.

Science.gov (United States)

2010-04-01

... the executor or administrator. (b) If an order closing the estate has not been entered by the end of nine months following appointment of executor or administrator, the executor or administrator shall...

Rahvusliku ajaloo tõlgendusi eesti draamas ja teatris 1970.–1980. aastatel. Interpretations of National History in Estonian Drama and Theatre in the 1970s–1980s

Directory of Open Access Journals (Sweden)

Piret Kruuspere

2012-04-01

Full Text Available According to theatre scholar Freddie Rokem, theatre portraying or performing historical events is seeking to overcome both the separation and the exclusion from the past, as well as ’striving to create a community where the events from this past will matter again’. This article covers the topic of interpretations of national history in Estonian theatre and in original dramaturgy during the Soviet era, with the focus on aspects like national self-reflection and the relationship to the common past. The main focus is on the 1970s, with examples from Rein Saluri’s, Mati Unt’s and Jaan Kaplinski’s drama productions. During the period in question, re-tellings of national history on Estonian theatre stages were clothed in metaphors, allusions and secret codes – Aesopian language. Within the Soviet cultural context, I analyse if and to what extent theatre of the time displayed resistance, political theatre or social allegory. Theatre was also connected with the principle of playing or playfulness, which on one hand indicates national resistance, national endurance, and a certain survival strategy, but on the other hand indicates the Estonian as being an involuntary homo ludens – the Playing Man, who through various enforced roles is trying to adjust to the whirlwinds of history. Saluri’s first play, the intellectual drama Külalised (The Guests, opens with an allusion to a drama classic the world over, William Shakespeare’s Hamlet, adding a powerful national-symbolic background to the play. The role-play which permeates and structures the play (The Host–The Guest however, displays allegorical references to changes in the status and self-image of Estonians. In Unt’s play Peaproov (Dress Rehearsal, the principle of playing/acting sheds ironic light on the makers of an historical film and their readiness to create superficially flashy interpretations at any cost: this take acts as an estranging and generalising reflection in a context

How to fund assetless estates in insolvency? Assessing European funding mechanisms

NARCIS (Netherlands)

van Dijck, G.

2014-01-01

Insolvency law faces the challenge of properly liquidating insolvent estates. To achieve this, insolvency representatives need to be skilled, and paid. Countries have adopted different models for compensating insolvency representatives who liquidate estates. While a proper insolvency funding

The Dialogue with Hamlet: Paul-Eerik Rummo’s “Hamlet’s Songs” as an Example of the Existential Paradigm in Estonian Culture

Directory of Open Access Journals (Sweden)

Anneli Mihkelev

2013-06-01

Full Text Available The article demonstrates different meanings of the motif of Hamlet in the Estonian culture. Hamlet as a literary figure has been very important and influential, a symbol of will and a fighter in a hopeless situation. Paul-Eerik Rummo’s poem “Hamlet’s Songs” (1964 forms the centre around which revolve not only written texts but also many such cultural texts as theatre performances and music, all connected by allusions to Hamlet. Rummo’s poem is one of the most innovative poems from the 1960s in Estonian literature. The generation of the 1960s was influenced by several important contemporary theories, including existentialism. Many young writers systematically undermined the Soviet regime in their works. The use of the motif of Hamlet reveals a similarity between the existential and romantic rebellions. Rummo’s dialogue with Hamlet in his poem expresses optimism in a hopeless situation in a way different from Shakespeare’s.

26 CFR 1.172-10 - Net operating losses of real estate investment trusts.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Net operating losses of real estate investment... (continued) § 1.172-10 Net operating losses of real estate investment trusts. (a) Taxable years to which a loss may be carried. (1) A net operating loss sustained by a qualified real estate investment trust (as...

26 CFR 1.857-8 - Records to be kept by a real estate investment trust.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Records to be kept by a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-8 Records to be kept by a real estate investment trust. (a) In general. Under section 857(a)(2) a real estate investment...

How to Fund Assetless Estates in Insolvency? Assessing European Funding Mechanisms

NARCIS (Netherlands)

van Dijck, G.

2014-01-01

Insolvency law faces the challenge of properly liquidating insolvent estates. To achieve this, insolvency representatives need to be skilled, and paid. Countries have adopted differ- ent models for compensating insolvency representatives who liquidate estates. While a proper insolvency funding

Privatization of Land Plot Under Integral Real Estate Complex

Directory of Open Access Journals (Sweden)

Maruchek A. A.

2014-10-01

Full Text Available The article deals with the questions concerning the privatization of a land plot under integral real estate complex. The authors come to conclusion that a number of legislation norms relating to privatization of a land plot do not take into account the construction of an integral real estate complex that could cause some problems in the realization of the right to privatization of the land plot

76 FR 30396 - Deloitte Financial Advisory Services LLP, Real Estate Consulting, Houston, TX; Amended...

Science.gov (United States)

2011-05-25

... Advisory Services LLP, Real Estate Consulting, Houston, TX; Amended Certification Regarding Eligibility To... Financial Advisory Services LLP, Real Estate Consulting, Houston, Texas (subject firm). The Department's... Services LLP, Real Estate Consulting, Houston, Texas who were adversely affected by a shift in services to...

“... if there’s a party, then there’s definitely alcohol”. Construction of partying practices and abstinence in Estonian youth forums

Directory of Open Access Journals (Sweden)

Parder Mari-Liisa

2015-12-01

Full Text Available AIMS – Adolescents’ abstinence from alcohol has not been much researched in terms of providing suggestions for prevention strategies. This study aims to fill that gap by offering a practice theory-inspired analysis of how the unwritten rules of partying practices are communicated between posters of Estonian youth forums.

RELATIONSHIP QUALITY IN REAL ESTATE COMPANIES

Directory of Open Access Journals (Sweden)

Florin Alexandru LUCA

2016-05-01

Full Text Available Customer loyalty is becoming a topic of interest which is winning increasingly more importance lately, as a result of the focus of marketing research on business relationships. One of the most important factors that determine customer loyalty is Service Quality.The stage of qualitative research consists of analyzing the research literature from this domain, which highlights the Relationship Quality construct as a distinct dimension, relevant for the real estate field. The summary of the main models of relationship quality indicate the most commonly used variables to describe this construct. The stage of quantitative research aims at testing the proportion of content validity for the most commonly used variables. The results describe an estimation of the dimensions of the Relationship Quality construct for the case of real estate services.

Obstacles to developing sustainable cities: the real estate rigidity trap

Directory of Open Access Journals (Sweden)

V. Kelly Turner

2017-06-01

Full Text Available Sprawl patterns of urbanization have large environmental consequences, and sustainable alternatives to conventional urban patterns of development have been promoted by a subset of planners, design professionals, and municipalities. These alternatives have not been widely adopted among real estate developers, actors with large influence over urban form and function. Existing explanations for this failure enumerate market and regulatory barriers but do not sufficiently describe the institutional structures that allow conventional approaches to prevail. A failure of real estate developers to adopt alternative forms of development can best be described in terms of a rigidity trap. Specifically, norms of practice within the real estate development industry combine with market and regulatory factors to favor existing practices and limit innovation. Moreover, these institutional factors also buffer the real estate development industry from feedback mechanisms and external signals that might otherwise trigger adaptation. Addressing the environmental consequences of urbanization not only requires novel approaches to urban design, but will also necessitate addressing systemic pathologies in the design implementation process.

41 CFR 102-73.15 - What real estate acquisition and related services may Federal agencies provide?

Science.gov (United States)

2010-07-01

... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false What real estate... REGULATION REAL PROPERTY 73-REAL ESTATE ACQUISITION General Provisions § 102-73.15 What real estate... provide real estate acquisition and related services, including leasing (with or without purchase options...

Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns

OpenAIRE

Jon Bakija; Joel Slemrod

2004-01-01

This paper examines how changes in state tax policy affect the number of federal estate tax returns filed in each state, utilizing data on federal estate tax return filings by state and wealth class for 18 years between 1965 and 1998. Controlling for state- and wealth-class specific fixed effects, we find that high state inheritance and estate taxes and sales taxes have statistically significant, but modest, negative impacts on the number of federal estate tax returns filed in a state. High p...

26 CFR 20.6036-1 - Notice of qualification as executor of estate of decedent dying before 1971.

Science.gov (United States)

2010-04-01

... includible in the decedent's gross estate under section 2107(b) are to be added to the value on the date of... estate tax provisions), a preliminary notice must be filed on Form 705 if the value on the date of the..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

Taxes, Estonian state budget and economic crises. Maksud, riigi eelarve ja majanduskriis

Directory of Open Access Journals (Sweden)

Olev Raju

2013-01-01

Full Text Available Recession has sharply erected the question of tax burden and the optimal proportion of different kinds of taxes among the incomes of the budget. Indirect taxes and consumption taxes, which proportion is different according to different methodologies, dominate in Estonian state budget. The buoyancy of a tax system based on taxes of that kind is especially weak during the recession. Difficulties concerning the incomes of budget have arisen the necessity for lifting taxes, which is possible as the tax burden is low now. But a sharp question of the optimal level of taxes is going to be raised. A formula for indirect tax optimum according to Ramsey taxes and Slutski decomposition has been proposed in the article.

Methods of Assessing Noise Nuisance of Real Estate Surroundings

Directory of Open Access Journals (Sweden)

Szopińska Kinga

2016-03-01

Full Text Available Testing what factors create the market value of real estate is key information when preparing property valuations as well as other opinions and professional evaluations on the basis of which court verdicts or administrative decisions are made. One of the factors influencing the value of some real estate is the level of noise present in the surroundings, which can lead to the occurrence of noise nuisance negatively affecting social relations.

Real estate appraisal of land lots using GAMLSS models

OpenAIRE

Florencio, Lutemberg; Cribari-Neto, Francisco; Ospina, Raydonal

2011-01-01

The valuation of real estates (e.g., house, land, among others) is of extreme importance for decision making. Their singular characteristics make valuation through hedonic pricing methods dificult since the theory does not specify the correct regression functional form nor which explanatory variables should be included in the hedonic equation. In this article we perform real estate appraisal using a class of regression models proposed by Rigby & Stasinopoulos (2005): generalized additive mode...

Real Forestry for Real Estate

Science.gov (United States)

Gagnon, Jennifer; Fisher, Jason

2013-01-01

Virginia is poised to see an unprecedented change in forest land ownership. To provide new landowners with information on sustainable forest management, we developed a two-part program, Real Forestry for Real Estate. First, we assembled New Landowner Packets, which contain a variety of sustainable forest management resources. Second, two…

Attitudes of Academic Staff towards Their Own Work and towards External Evaluation, from the Perspective of Self-Determination Theory: Estonian Case

Science.gov (United States)

Seema, Riin; Udam, Maiki; Mattisen, Heli

2016-01-01

The purpose of this study was to ascertain the attitudes of academic staff towards their own work as well as towards external evaluations. The study was based on (1) an analysis of assessment reports of institutional accreditations conducted by the Estonian Quality Agency for Higher and Vocational Education and (2) self-determination theory on…

Working with a Real Estate Developer.

Science.gov (United States)

Bell, Allen; Henderson, Mark

2001-01-01

Discusses outsourcing to an experienced real estate developer as a more efficient means of meeting school development goals on a strict time schedule. Advantages of outsourcing are covered as is advice on selecting the right development firm. (GR)

Lectori Salutem : a real estate research agenda : new topics? new media?

NARCIS (Netherlands)

Janssen, I.I.

2011-01-01

Building a solid and successful research agenda within a department of Architecture, Building and Planning is a challenge for a real estate academic. Whereas an educational program in real estate must cover a broad range of disciplines – like finance, law, marketing, planning and engineering – the

Does It Matter Whom an Agent Serves? Evidence from Recent Changes in Real Estate Agency Law.

OpenAIRE

Curran, Christopher; Schrag, Joel

2000-01-01

Recent changes in real estate law hastened the shift from a seller's agency regime, in which real estate agents serve the interests of sellers, to a buyer's agency regime, in which agents serve the interests of buyers. Using data from the Atlanta real estate market, we show that the shift to buyer's agency led to a significant decline in real estate prices in the market for relatively expensive houses, while real estate prices did not significantly change in the market for relatively inexpens...

Fondos inmobiliarios y riesgo urbano./ Real estate funds and urban risk

Directory of Open Access Journals (Sweden)

Antonio Daher

2013-04-01

Full Text Available La relación entre fondos de inversión inmobiliaria y riesgo urbano es compleja: el riesgo del sector inmobiliario-financiero incrementa la vulnerabilidad urbana, y la sustentabilidad de las ciudades es más dependiente del riesgo de ese sector que éste del riesgo urbano y del riesgo país. La suerte de las economías nacionales está muy asociada a la suerte de las ciudades y la del riesgo supranacional global a la del riesgo subnacional urbano. El riesgo financiero-inmobiliario se ha multiplicado por la financiarización: los fondos inmobiliarios transnacionales y la gran movilidad geográfica de capitales, por su alta y selectiva concentración metropolitana, inducen la inflación de burbujas y las crisis, afectando la sustentabilidad urbana, nacional e incluso global. La financiarización no sólo es inmobiliaria: se trata de una amplia “financiarización urbana” que incluye –como en la crisis subprime- la vivienda social, y que agudiza las disparidades e inequidades territoriales./ The association between real estate funds and urban risk is complex; financial uncertainty of real estate development increases urban vulnerability and negatively affects the sustainability of cities. However, the relation is not reciprocal, since the impact that urban risk, and the reliability of national economies have on real estate development is relatively low. The success of national economies depends on the specific conditions of a country’s cities, and the success of global supranational risk is closer to urban subnational risk. The financial risk of real estate development has increased because of financialisation. As the metropolitan concentration is high and selective, transnational real estate funds, along with the geographical mobility of capital, propel the growth of real estate bubbles and crisis, making a big impact on sustainability at many levels –urban, national and even global-. Financialisation is not just a real estate

Building for a better hospital. Value-adding management & design of healthcare real estate

Directory of Open Access Journals (Sweden)

Johan van der Zwart

2014-09-01

Full Text Available Recent deregulation of laws on hospital real estate in the Netherlands implies that healthcare institutions have more opportunities to make independent accommodation choices, but at the same time have themselves become responsible for the risks associated with the investment. In addition, accommodation costs have become an integral part of the costs of healthcare. This sheds new light on the alignment between the organisation of healthcare and accommodation: care institutions themselves bear the risk of recouping their investment in real estate and high accommodation costs lead to higher rates for healthcare compared to competing institutions. In this thesis, the ideas and concepts of Corporate Real Estate Management 
(CREM are examined in terms of the contribution they could make to the process
of accommodation decision by using recent cases in Dutch hospitals. CREM can be defined as the management of the real estate portfolio of a corporation by aligning the portfolio and services with the needs of the core business in order to obtain maximum added value for the business and an optimal contribution to the overall performance of the organisation. This definition assumes that accommodation can add value to the organisation and contribute to its overall achievement. Elaborating on the added value of real estate in addition to quantifying these added values and making them applicable to hospital real estate management is therefore central to this study. The added values determine the transition between the different phases in the cycle of the initiation, design, construction and occupancy of the accommodation. In addition, the added value of real estate functions as a common language between the disciplines involved in the design and construction of hospital accommodation, such as the healthcare institution, healthcare manager, real estate manager and architect. In four sub-studies (1 Context, (2 Management, (3 Value and, (4 Design several

Big Data in Real Estate? From Manual Appraisal to Automated Valuation

NARCIS (Netherlands)

Kok, Nils; Koponen, Eija-Leena; Martínez-Barbosa, Carmen

2017-01-01

Real estate is the third-largest asset class for institutional investors, but determining the value of commercial real estate assets remains elusively hard. In this article, the authors provide a practical application of big data by employing a unique set of data on U.S. multifamily assets, in

Factors Affecting the Provision of Quality Service in Real Estate Agency in Lagos Metropolis, Nigeria

OpenAIRE

Funmilayo Moyinola Araloyin; OJO Olatoye

2011-01-01

Real estate firms attempting to increase and retain their customers need to know the factors contributing to customers¡¯ satisfaction and retention. This study investigate into real estate agency market with the purposes of identifying factors that affect quality in service provision and possible factors contributing to customers¡¯ satisfaction and retention in real estate agency. This study uses survey questionnaires to obtain information from real estate consumers. This sample size consiste...

Factors Related to the Selection of a Real Estate Agency or Agent

OpenAIRE

Joyce M. Johnson; Hugh O. Nourse; Ellen Day

1988-01-01

Real estate firms attempting to maintain or increase their market share want to know the characteristics of the firm or individual agents that are important to market participants. A survey of homeowners conducted during August 1987 found the following: 1) the individual agent is more important than the firm itself in the selection of a real estate firm; 2) knowing an agent of the firm was the primary factor considered in the selection of a real estate firm; and 3) agent characteristics of se...

Argus developer in practice real estate development modeling in the real world

CERN Document Server

Havard, Tim M

2014-01-01

First ""missing manual"" for Argus Developer--case studies show readers how to analyze a development, something Argus manuals don't do. Argus Developer is by far the leading program for real estate developers worldwide The book is an education in real estate finance as well as the program Author teaches seminars and consults with people using the program--back of room sales likely Author has three other books on real estate development Possibility that Argus gets behind the project The book will contain dozens of screenshots

Земельная политика и механизм управления земельными ресурсами в Эстонской Республике=Land Use Policy and Land Management in Estonia

Directory of Open Access Journals (Sweden)

Bogdanov Vladimir L.

2017-02-01

Full Text Available This article studies the effect of land reform on the development of current land policy and land management efficiency. The authors present a review of materials focusing on the new land policy, land management and land use system at a new stage of Estonian development. This policy has led to the adoption of a new reform aimed at the municipalisation, privatisation, and denationalisation of real estate. The article describes mechanisms of the Romano-Germanic land management model, which has replaced the Soviet model in Estonia. It is shown that the model’s introduction has contributed to the development of the Republic’s land market and increased land use efficiency, in particular, in agriculture. There are positive trends towards land market development and an increase in production and investment in land use. Estonian land resources are a reliable strategic investment.

The figure of the teacher in Estonian school discourse

Directory of Open Access Journals (Sweden)

Ott Puumeister

2014-10-01

Full Text Available The article concerns itself with the figure of the teacher in Estonian society. We do not concentrate on the educational system as a whole, but on one specific and crucial element in this apparatus - the teacher. We begin by offering a brief historical overview of the conditions of pedagogues in the 20th century before moving on to describe the adoption of neo-liberal free market policies since the 1990s and the effects these policies had and still have on education. Our main concern is to understand the teacher as an actor in power relations; to achieve this understanding we have selected as our examples 1 surveillance techniques in school environment that have direct relations to the state and the market; and 2 the 2012 educational workers' strike that made it quite clear that the teachers have been fixed to a position of wage workers. The overall and more abstract aim of the paper is to think about the social role of the teacher in Estonia.

Global Factors that Affect the Real Estate Markets in the EU

Directory of Open Access Journals (Sweden)

Povilas Švogžlys

2016-06-01

Full Text Available The place, neighbourhood, infrastructure, and apartment plan are the main factors which have an influence on price for the buyers, sellers, investors, or brokers participating in the buying and selling processes of real estate. Participants of the process forget frequently that there are more crucial factors which can affect not only the prices of property, but the prices of real estate in the whole region as well in the future. The article uses benchmarking and discuss the main external factors which affect the real estate market in the European Union, the current events and the proposals are presented and the specific conclusions are identified.

25 CFR 117.27 - Custody of funds pending administration of estates.

Science.gov (United States)

2010-04-01

... competency, the superintendent shall pay to the executor or administrator of the estate all moneys and... executor or administrator of the estate: (1) Allowance funds to the credit of the Indian. (2) Any quarterly..., the superintendent shall not pay to the executor or administrator any surplus funds to the credit of...

7 CFR 1962.8 - Liens on real estate for additional security.

Science.gov (United States)

2010-01-01

... 7 Agriculture 14 2010-01-01 2009-01-01 true Liens on real estate for additional security. 1962.8..., RURAL BUSINESS-COOPERATIVE SERVICE, RURAL UTILITIES SERVICE, AND FARM SERVICE AGENCY, DEPARTMENT OF... Security § 1962.8 Liens on real estate for additional security. The County Supervisor may take the best...

17 CFR 210.12-28 - Real estate and accumulated depreciation. 1

Science.gov (United States)

2010-04-01

... depreciation. 1 210.12-28 Section 210.12-28 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... § 210.12-28 Real estate and accumulated depreciation. 1 [For Certain Real Estate Companies] Column A... depreciation Column G—Date of construction Column H—Date acquired Column I—Life on which depreciation in latest...

78 FR 24227 - Notice of Proposed Information Collection; Comment Request: Real Estate Settlement Procedures Act...

Science.gov (United States)

2013-04-24

... Information Collection; Comment Request: Real Estate Settlement Procedures Act (RESPA) Disclosures AGENCY.... Description of the need for the information and proposed use: The Real Estate Settlement Procedures Act of... Act), rulemaking authority for and certain enforcement authorities with respect to the Real Estate...

RISK AND RETURN IN THE REAL ESTATE, BOND AND STOCK MARKETS

Directory of Open Access Journals (Sweden)

Wolski Rafał

2017-09-01

Full Text Available Studies investigating the relation between risk and return occupy an important place in the discussion about the effectiveness of investing in real estate. A review of the available studies shows that real estate investments are less profitable than stocks, but in terms of risk and return, are usually the best option. This worldwide regularity may not necessarily be presented in Poland, as the Polish market is not fully fledged yet. The analysis presented in this article was performed with a view to reducing a research gap resulting from the lack of comprehensive Polish studies in this field. In the article, data spanning the years from 2006 to 2016 are examined by means of descriptive statistics, measures of risk, and the analysis of variance (ANOVA to determine which of the following investment vehicles - bonds, real estate or stocks - offer the best risk-return ratio. The article has two parts. The analytical part is a review of studies on risk measurement methods and of earlier studies investigating risk and return by a class of assets (particularly real estate. In the empirical part, assets are compared with the use of statistical methods. The results of the risk-return analysis point to the money market as the best option for investors. Stocks and real estate ranked second and third, respectively.

Ranking of options of real estate use by expert assessments mathematical processing

Science.gov (United States)

Lepikhina, O. Yu; Skachkova, M. E.; Mihaelyan, T. A.

2018-05-01

The article is devoted to the development of the real estate assessment concept. In conditions of multivariate using of the real estate method based on calculating, the integral indicator of each variant’s efficiency is proposed. In order to calculate weights of criteria of the efficiency expert method, Analytic hierarchy process and its mathematical support are used. The method allows fulfilling ranking of alternative types of real estate use in dependence of their efficiency. The method was applied for one of the land parcels located on Primorsky district in Saint Petersburg.

RECENT TRENDS IN CONSTRUCTION AND RESIDENTIAL REAL ESTATE MANAGEMENT

Directory of Open Access Journals (Sweden)

Cheremisina T. P.

2017-09-01

Full Text Available The composition of the residential real estate and the structure of Russian housing market do not match: primary and secondary markets are supplemented by a considerable in size non-market sector of residential real estate - the stock of dilapidated housing and buildings in a state of emergency that is filling up the secondary market with rapidly growing volume of worn out properties. While the developmental model of entrepreneurship is gradually settling in the primary housing market, and in general the “soviet” model of management (management companies are not that different from the soviet property management agencies is remaining in the secondary market, the non-market sector requires a formulation of an adequate management model that would allow the private and public management of residential real estate at the same time. Mega-project of renovation of the 5-storey buildings in Moscow will support the formation of such a model and the legal grounds for its existence.

The Analysis of Customer Purchase Intention of Houses Using Real Estate Agent in Manado Based on Psychological Factors

OpenAIRE

Ticoalu, Vinny O.

2015-01-01

Real estate agent business field is become a trend nowadays. Real estate agent helped customers to buy or sell a house. Psychological factors has an influence in real estate agent busniess, customers mostly asked the opinion from others about the real estate agent in case they do not want to choose a wrong real estate agent. This research aims to analyze the influence of psychological factors on customers purchase intention in using real estate agent in Manado. This research used a multiple l...

Smoking prevalence and attitudes towards smoking among Estonian physicians: results from cross-sectional studies in 2002 and 2014

OpenAIRE

Põld, Mariliis; Pärna, Kersti

2017-01-01

Objectives To explore smoking prevalence and attitudes towards smoking among Estonian physicians in 2002 and 2014. Design Two self-administered cross-sectional postal surveys were conducted among practising physicians in Estonia. Participants Initial sample consisted of all practising physicians in Estonia. The corrected response rate was 67.8% in 2002 and 53.1% in 2014. Present study sample was restricted to physicians younger than 65 years (n=2549 in 2002, n=2339 in 2014). Methods Age-stand...

¿Matronato? Gestiones maternales de protección estatal

OpenAIRE

Lugones, María Gabriela

2018-01-01

Resumen A partir de investigaciones en torno de una gestión estatal de minoridades, la del Fuero Prevencional de Menores de la ciudad argentina de Córdoba, en este artículo se piensan dichas actuaciones judiciales –observadas etnográficamente a principios del siglo XXI– en tanto gestiones maternales. Esto implica no circunscribirse a parámetros legales, y reconocer la correlación entre los modos de ejercicio de poder minorizante de esa administración estatal con las formas que acostumbramos a...

Ways to study corporate real estate management in healthcare : An analytical framework

NARCIS (Netherlands)

van der Zwart, J.; van der Voordt, Theo; Arkesteijn, M.H.

2009-01-01

Since 2008, after 35 years of a publicly supported healthcare real estate budget system, Dutch healthcare organisations have become financially responsible for the profits and risks of their real estate investment. Furthermore the Dutch healthcare system is in transition towards a regulated market

Macro-control Polices on the Real Estate Market: 08 vs. 09

Institute of Scientific and Technical Information of China (English)

Zhao Yan

2009-01-01

@@ 2008 is a year full of policy changes for the real estate market. On the one hand, real estate policies were launched one after another,most frequent in recent years. On the other hand, a major policy shift was emerging, most evident in financial and fiscal policies.Macro-control policies are meant to lunctlon as a [001 ior reverse regulation. When the market is overheated, macro policies are used to cool it down; when the market is down, they are used to stimulate its development. At present, the central government has basically confirmed its stand to help the real estate market out. If the market remains down in near future, more favorable policies will be put in place.

26 CFR 301.7517-1 - Furnishing on request of statement explaining estate or gift valuation.

Science.gov (United States)

2010-04-01

... estate or gift valuation. 301.7517-1 Section 301.7517-1 Internal Revenue INTERNAL REVENUE SERVICE... estate or gift valuation. (a) In general. Section 7517 requires the Service to furnish to a taxpayer, at the request of that taxpayer, a statement explaining the estate, gift or generation-skipping transfer...

Gentrification and models for real estate analysis

Directory of Open Access Journals (Sweden)

Gianfranco Brusa

2013-08-01

Full Text Available This research propose a deep analysis of Milanese real estate market, based on data supplied by three real estate organizations; gentrification appears in some neighborhoods, such as Tortona, Porta Genova, Bovisa, Isola Garibaldi: the latest is the subject of the final analysis, by surveying of physical and social state of the area. The survey takes place in two periods (2003 and 2009 to compare the evolution of gentrification. The results of surveys has been employed in a simulation by multi-agent system model, to foresee long term evolution of the phenomenon. These neighborhood micro-indicators allow to put in evidence actual trends, conditioning a local real estate market, which can translate themselves in phenomena such as gentrification. In present analysis, the employ of cellular automata models applied to a neighborhood in Milan (Isola Garibaldi produced the dynamic simulation of gentrification trend during a very long time: the cyclical phenomenon (one loop holds a period of twenty – thirty years appears sometimes during a theoretical time of 100 – 120 – 150 years. Simulation of long period scenarios by multi-agent systems and cellular automata provides estimator with powerful tool, without limits in implementing it, able to support him in appraisal judge. It stands also to reason that such a tool can sustain urban planning and related evaluation processes.

Estatísticas de citações

Directory of Open Access Journals (Sweden)

Robert Adler

2009-07-01

Full Text Available Este artigo é um relatório acerca do emprego e uso de citações na avaliação de pesquisas científicas. A idéia de que a avaliação da pesquisa deve ser feita empregando métodos “simples e objetivos” é cada vez mais prevalecente hoje no mundo acadêmico, o que tem gerado uma “cultura de números”, sustentada no pressuposto de que tais avaliações são mais precisas e buscam superar julgamentos subjetivos da revisão por pares. No entanto, tais considerações são analisadas por profissionais que “lidam com números” – os matemáticos e os estatísticos. A convicção nas estatísticas deixa de ter fundamento quando estas são mal aplicadas ou mal interpretadas, como pode ocorrer no caso de uso de estatística para classificar periódicos, documentos, pessoas, programas e disciplinas. Os autores chamam a atenção para a objetividade ilusória dos números e para o fato de que a avaliação baseada em dados de citações pode fornecer uma visão limitada, superficial e incompleta da qualidade da pesquisa.

Land grab. More investors offer hospitals cash for their real estate as providers hunt for capital.

Science.gov (United States)

Evans, Melanie

2011-03-07

More real estate investors are offering hospitals cash for real estate as providers tap into their assets for capital. But if REITs are banking on providers cashing in their real estate chips, that's not happening yet, says Mike O'Keefe, left, of Navigant Consulting. The capital flooding into healthcare real estate has met with a limited supply of sellers. "That's what's driving some of this consolidation," O'Keefe said.

The Role of Parents and Parental Mediation on 0-3-Year Olds' Digital Play with Smart Devices: Estonian Parents' Attitudes and Practices

Science.gov (United States)

Nevski, Elyna; Siibak, Andra

2016-01-01

In this manuscript, we analyse the attitudes and practices of Estonian parents (N = 198) who allowed their 0-3-year olds to use smart devices. We aimed to discover if there was an interaction between parental use of smart technologies, parents' attitudes and the child's age that would predict young children's usage of smart devices. We also wanted…

Estate planning for forest landowners: what will become of your timberland?

Science.gov (United States)

William C. Siegel; Harry L. Haney; John L. Greene

2009-01-01

The purpose of this book is to provide guidelines and assistance to nonindustrial private forest owners and the legal, tax, financial, insurance, and forestry professionals who serve them on the application of estate planning techniques to forest properties. The book presents a working knowledge of the Federal estate and gift tax law as of September 30, 2008, with...

76 FR 32880 - Encouraging New Markets Tax Credit Non-Real Estate Investments

Science.gov (United States)

2011-06-07

... Encouraging New Markets Tax Credit Non-Real Estate Investments AGENCY: Internal Revenue Service (IRS... markets tax credit. Specifically, this document invites comments from the public on how the new markets tax credit program may be amended to encourage non-real estate investments. The regulations will...

GENDER ROLE DISTRIBUTION IN RESIDENTIAL REAL ESTATE FAMILY DECISION MAKING

Directory of Open Access Journals (Sweden)

Irina R. KANCHEVA

2017-12-01

Full Text Available Purchase and consumption behavioral patterns of various family formations in different social and cultural contexts have been subject to intensive investigation over the recent years. Residential real estate as a product category represents one of the most complex household purchases incorporating a wide diversity of attributes to be considered in order to match family members’ needs within available resources. The purpose of this paper is to add some insights into spousal perceptions of gender role specialization throughout a residential real estate purchase family decision-making process. The distribution of influence between husbands and wives across three decision-making stages, three sub-decisions and twelve housing attribute choices and the relative importance of twelve residential real estate characteristics are examined using a convenience sample of both spouses in 127 Bulgarian heterosexual married and cohabiting couples.

Retail and Real Estate: The Changing Landscape of Care Delivery.

Science.gov (United States)

Mason, Scott A

2015-01-01

By its nature, retail medicine is founded in real estate. That retail medicine has expanded so dramatically in a relatively short period of time has taken people by surprise. This rapid growth of integrating healthcare services into retail real estate begs the question of whether real estate will eventually take on the importance in healthcare delivery that it has in retail. This article advances the view that it will. In the end, what retail and healthcare have in common is that they both reflect the attributes of demanding consumers as part of an experience-based economy, where products and services are sought based on how they fit with their lifestyles and how they make them feel (Pine and Gilmore 1998). Changing the selection process for healthcare services to be more like retail is already expanding how and where healthcare services are delivered.

Strategic alignment of Corporate Real Estate

NARCIS (Netherlands)

Appel - Meulenbroek, H.A.J.A.; Brown, M.G.; Ramakers, Y

2010-01-01

Purpose/value: With the growing complexity of organizations, it becomes increasingly important to tune the strategies of different business functions. In order to add maximum value to the organization, real estate strategies have to be aligned with corporate strategy. The purpose of this paper is to

26 CFR 301.6861-1 - Jeopardy assessments of income, estate, gift, and certain excise taxes.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Jeopardy assessments of income, estate, gift..., Bankruptcy, and Receiverships Jeopardy § 301.6861-1 Jeopardy assessments of income, estate, gift, and certain... that the assessment or collection of a deficiency in income, estate, gift, or chapter 41, 42, 43, or 44...

Cellar-Associated Saccharomyces cerevisiae Population Structure Revealed High-Level Diversity and Perennial Persistence at Sauternes Wine Estates

Science.gov (United States)

Börlin, Marine; Venet, Pauline; Claisse, Olivier; Salin, Franck

2016-01-01

ABSTRACT Three wine estates (designated A, B, and C) were sampled in Sauternes, a typical appellation of the Bordeaux wine area producing sweet white wine. From those wine estates, 551 yeast strains were collected between 2012 and 2014, added to 102 older strains from 1992 to 2011 from wine estate C. All the strains were analyzed through 15 microsatellite markers, resulting in 503 unique Saccharomyces cerevisiae genotypes, revealing high genetic diversity and a low presence of commercial yeast starters. Population analysis performed using Fst genetic distance or ancestry profiles revealed that the two closest wine estates, B and C, which have juxtaposed vineyard plots and common seasonal staff, share more related isolates with each other than with wine estate A, indicating exchange between estates. The characterization of isolates collected 23 years ago at wine estate C in relation to recent isolates obtained at wine estate B revealed the long-term persistence of isolates. Last, during the 2014 harvest period, a temporal succession of ancestral subpopulations related to the different batches associated with the selective picking of noble rotted grapes was highlighted. IMPORTANCE High genetic diversity of S. cerevisiae isolates from spontaneous fermentation on wine estates in the Sauternes appellation of Bordeaux was revealed. Only 7% of all Sauternes strains were considered genetically related to specific commercial strains. The long-term persistence (over 20 years) of S. cerevisiae profiles on a given wine estate is highlighted. PMID:26969698

The treatment of lexical collocations in EFL coursebooks in the Estonian secondary school context

Directory of Open Access Journals (Sweden)

Liina Vassiljev

2015-04-01

Full Text Available The article investigates lexical collocations encountered in English as a Foreign Language (EFL instruction in Estonian upper secondary schools. This is achieved through a statistical analysis of collocations featuring in three coursebooks where the collocations found are analysed in terms of their type, frequency and usefulness index by studying them through an online language corpus (Collins Wordbanks Online. The coursebooks are systematically compared and contrasted relying upon the data gathered. The results of the study reveal that the frequency and range of lexical collocations in a language corpus have not been regarded as an essential criterion for their selection and practice by any of the coursebook authors under discussion.

Taxation of Public Owned Land for Real Estate Reconstruction in Kiev, Ukraine

Directory of Open Access Journals (Sweden)

М.А. Malashevskyy

2016-05-01

Full Text Available Researched of plots and fences used during the reconstruction of real estate in the city Kiev and proposed taxation on public owned land for a period of reconstruction of the real estate. On the base of these calculations, demonstrate the feasibility of such a land taxation.

76 FR 71491 - Gross Estate; Election to Value on Alternate Valuation Date

Science.gov (United States)

2011-11-18

... 14 may be applicable to determine fair market value for Federal estate tax purposes. (iii... valuation period shall be added to the value of the entity on the alternate valuation date. The sum of the... Gross Estate; Election to Value on Alternate Valuation Date AGENCY: Internal Revenue Service (IRS...

Evolution of Greenery in Housing Estates

Science.gov (United States)

Kłopotowski, Maciej

2017-10-01

One of the basic values of multi-family housing estates which were built in the second half of the 20th century was their green areas. It was assumed that open spaces would serve both recreational and health purposes (related to air ventilation or air purification). In Poland, as in other socialist countries, these areas were parameterized and their size was defined in the relevant legislative documents. The principles of location of these sites in the structure of the estate as well as their equipment have changed during the period taken under consideration. Comparative analysis of specific realizations allows for their characterization and evaluation and reference to contemporary views. In the 1940s and 1950s, these areas were designed in the form of small squares and green areas located in the neighbourhood of the streets. In the sixties and seventies there were small residential parks (usually less than 1 ha). In the 1980s, extensive green areas were being developed which, for economic reasons, remained untouched in a functional way. Another decade (1990s) is associated with political and economic changes in Poland. In the case of estate greenery, it resulted in a complete deviation from its implementation. However, green was introduced on the roofs of buildings (including underground garages). Nowadays, the return to the design of large areas of greenery connected with housing development is being re-established. Their main function is recreational and leisure. One of the new tasks assigned to them is the task of gathering precipitation water. As a result of the analyses conducted, the author indicates which of the historical realizations (chosen periods) best meet modern needs and which can be adapted.

PROPOSED CHANGES TO TAX LAW IN SOUTH AFRICA: INTEREST-FREE LOANS AS A TOOLIN ESTATE PLANNING?

Directory of Open Access Journals (Sweden)

M. J. Preston

2016-07-01

Full Text Available Estate planning often involves the sale of an asset by an estate planner (the ownerof the asset to aninter vivostrust, as a related family trust. It also often happensthat the buying trust does not have the necessary funds to pay the purchase price.In this situation it is common practice to finance the sale by means of an interest-free loan agreement. The buying trust becomes the owner of the property, whilethe purchase price remains due and payable to the seller, without the loan amountaccruing interest. The result achieved by the estate planner is that potential furthergrowth of the asset soldis shifted to thetrust, resulting in an estate duty benefit forthe seller. The debate surrounding the use of the interest-free loan as an estateplanning tool has been polarised for years with most researchers concluding thatthe interest-free loan remains a useful estate planning tool. Doubts regarding theuse of such agreements and the trust for estate planning have recently neemrenewed. Since 2013, several statements by the different Ministers of Finance, intheir respective budget speeches, indicated that governmentwill propose taxavoidance legislation that will directly impact the taxation of trusts and connectedparties to a trust. This study will focus on the effect which the recent proposedchanges to the Income Tax Act (58 of 1962 might have on the use of interest-freeloans as an estate planning tool. The study is qualitative in nature with documentanalysis at its core. The main aim is to provide more clarity to estate planners inthis regard. The research concludes that the interest-free loan still has someadvantage as an estate planning tool, but if estate planning is done with only taxplanning and tax savings as motivation, that advantagemay disappear.

Geoinformatic subsystem for real estate market analysis). (Polish Title: Podsystem geoinformatyczny do analizy rynku nieruchomosci)

Science.gov (United States)

Basista, A.

2013-12-01

There are many tools to manage spatial data. They called Geographic Information System (GIS), which apart from data visualization in space, let users make various spatial analysis. Thanks to them, it is possible to obtain more, essential information for real estate market analysis. Many scientific research present GIS exploitation to future mass valuation, because it is necessary to use advanced tools to manage such a huge real estates' data sets gathered for mass valuation needs. In practice, appraisers use rarely these tools for single valuation, because there are not many available GIS tools to support real estate valuation. The paper presents the functionality of geoinformatic subsystem, that is used to support real estate market analysis and real estate valuation. There are showed a detailed description of the process relied to attributes' inputting into the database and the attributes' values calculation based on the proposed definition of attributes' scales. This work presents also the algorithm of similar properties selection that was implemented within the described subsystem. The main stage of this algorithm is the calculation of the price creative indicator for each real estate, using their attributes' values. The set of properties, chosen in this way, are visualized on the map. The geoinformatic subsystem is used for the un-built real estates and living premises. Geographic Information System software was used to worked out this project. The basic functionality of gvSIG software (open source software) was extended and some extra functions were added to support real estate market analysis.

Uranium mill tailings remedial action project real estate management plan

International Nuclear Information System (INIS)

1994-09-01

This plan summarizes the real estate requirements of the US Department of Energy's (DOE) Uranium Mill Tailings Action (UMTRA) Project, identifies the roles and responsibilities of project participants involved in real estate activities, and describes the approaches used for completing these requirements. This document is intended to serve as a practical guide for all project participants. It is intended to be consistent with all formal agreements, but if a conflict is identified, the formal agreements will take precedence

Uranium mill tailings remedial action project real estate management plan

Energy Technology Data Exchange (ETDEWEB)

1994-09-01

This plan summarizes the real estate requirements of the US Department of Energy`s (DOE) Uranium Mill Tailings Action (UMTRA) Project, identifies the roles and responsibilities of project participants involved in real estate activities, and describes the approaches used for completing these requirements. This document is intended to serve as a practical guide for all project participants. It is intended to be consistent with all formal agreements, but if a conflict is identified, the formal agreements will take precedence.

26 CFR 20.6325-1 - Release of lien or partial discharge of property; transfer certificates in nonresident estates.

Science.gov (United States)

2010-04-01

...(b) must be added to the date of death value of the decedent's gross estate situated in the United... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES... insure avoidance of liability for taxes and penalties only by demanding and receiving transfer...

Problems Related to the Abolition of Divided Real Estate Ownership

Directory of Open Access Journals (Sweden)

Dinsberga Jolanta

2016-12-01

Full Text Available Legal relationship between apartment owners in residential buildings and the land owners, that is, divided real estate ownership, was created in the Republic of Latvia in 1990, within the framework of the Land Reform, restoring property rights of the former owners or their heirs or privatising apartments in multi-apartment residential buildings. The existence of such legal relationship created different lease problems and restrictions on the property rights to the owners of both the building and the land. To abolish the legal relationship related to divided real estate ownership, the Ministry of Justice of the Republic of Latvia has developed a draft law Regarding the Abolition of Mandatory Divided Real Estate Ownership in Multi-Apartment Buildings (hereinafter referred to as Draft Law. Unfortunately, in the opinion of authors of this article, there are serious shortcomings to the Draft Law which must be corrected. The aim of the research is to identify the problematic issues by selecting and analysing the legislation on the abolition of the divided real estate ownership, which is related to the calculation of redemption price, payment method and consequences of non-payment, which are not regulated by the new Draft Law. The article reflects research on the determination and calculation of redemption price reglamented by the Draft Law and also analyses the Law of December 8, 1938, On the Abolition of Divided Real Estate Ownership and its practical implementation, which may significantly influence the redemption price and the method of its calculation; however, the mentioned law has been disregarded in developing the Draft Law. Thus the research has both theoretical and practical significance. For the research purposes general research methods, such as historical, analytical, inductive, deductive, logical-constructive and descriptive methods, are used. For the interpretation of legislation norms, grammatical, systemic, teleological and historical

MODELS OF AND APPROACHES TO MANAGEMENT OF REAL ESTATE DEVELOPMENT PROJECTS

Directory of Open Access Journals (Sweden)

Gusakova Elena Aleksandrovna

2012-12-01

Full Text Available The authors argue that globalization and the system-wide crisis jointly produce a strong impact onto real estate (RE development projects. As a result, intensive alterations in RE project development patterns have converted into a new trend of the present-day investment and construction industry. Therefore, alterations in the area of real estate management cause numerous problems. By virtue of this article, the authors make an attempt to provide their answer to the question whether it is possible to achieve such a sophisticated level of project management in the real estate development industry, so that project-related decisions encompassed supplementary potential opportunities in terms of social, economic and public development. Towards this end, the new concept of real estate development is proposed and the system of priorities has been developed. This concept is believed to enable all players of the construction market to make higher quality decisions at early stages of RE development projects. Besides, a lot of attention is driven to the term "potential of a construction facility", that is regarded as a set of yet unimplemented opportunities for improvements of the construction facility performance as a commercial and social vehicle.

Real Estate Investment as a Panacea for Economic Instability in Nigeria: Evidence from Northeastern States of Nigeria

Directory of Open Access Journals (Sweden)

Muhammad Umar Bello

2017-08-01

Full Text Available Real estate investment is an emerging business in many countries of the world. Real estate investment was thoroughly investigated to come up with solution faced by the transaction of land and building. Real estate investment is strictly related to the housing price. It has been pointed out by many researchers that the housing price is affected by many factors, such as interest rate, land supply, government policies and inflation rate. The research highlighted most important aspects of the outcomes. An increase in international real estate capital flows could foster increasing demand for stronger institutions across a global real estate market. The method adopted in this research was quantitative through which 100 questionnaires were developed and distributed within the study area (Bauchi, Gombe, Adamawa and Yobe States. The simple percentage was used to analyzed the data collected. The research is exploratory in nature; hence, a non-probability purposive sampling technique was used for the study. The finding of the research vindicated that real estate investment has a significant role in sharpening the economy of the region, and also the findings revealed that real estate investment opportunity is huge. And again for suggested that housing provision cannot be realized only by private individual excerpts through government intervention. The study concludes that real estate investment, if explore it will create a reliable return to the investment owners, the benefits that can be derived from real estate investment, has been revealed by this study. The study also highlighted that private developers are key important for real estate investment in Nigeria. The conclusion drawn by this research shows that real estate investment has a capacity of transforming economic hardship in the country.

Adding Value by Hospital Real Estate: An Exploration of Dutch Practice.

Science.gov (United States)

van der Zwart, Johan; van der Voordt, Theo J M

2016-01-01

To explore how hospital real estate can add value to the healthcare organization, which values are prioritized in practice, and why. Dutch healthcare organizations are self-responsible for the costs and benefits of their accommodation. Meanwhile, a lively debate is going on about possible added values of corporate and public real estate in the fields of corporate real estate management and facility management. This article connects both worlds and compares insights from literature with experiences from practice. Added values extracted from literature have been discussed with 15 chief executive officers and project leaders of recently newly built hospitals in the Netherlands. Interviewees were asked (1) which values are included in the design and management of their hospital and why, (2) to prioritize most important values from a list of nine predefined values, and (3) to explain how the chosen real estate decisions are supposed to support organizational objectives. Stimulating innovation, user satisfaction, and improving organizational culture are most highly valued, followed by improving productivity, reducing building costs, and creating building flexibility. Image, risk control, and financing possibilities got lower rankings. The findings have been used to develop a value-impact matrix that connects nine values to various stakeholders and possible interventions. The findings and the value-impact matrix can make different stakeholders aware of many possible added values of hospital real estate, potential synergy and conflicts between different values, and how to steer on value add in different phases of the life cycle. © The Author(s) 2015.

14 CFR 1204.501 - Delegation of authority-to take actions in real estate and related matters.

Science.gov (United States)

2010-01-01

... real estate and related matters. 1204.501 Section 1204.501 Aeronautics and Space NATIONAL AERONAUTICS... Delegation of authority—to take actions in real estate and related matters. (a) Delegation of authority. The... conditions imposed by immediate superiors, to: (1) Prescribe agency real estate policies, procedures, and...

75 FR 31334 - Real Estate Settlement Procedures Act (RESPA): Strengthening and Clarifying RESPA's “Required Use...

Science.gov (United States)

2010-06-03

...-A178 Real Estate Settlement Procedures Act (RESPA): Strengthening and Clarifying RESPA's ``Required Use... by those in a position to refer settlement business (such as builders, real estate agents, and... referral fees, kickbacks, and unearned fees for real estate settlement services.\\1\\ \\1\\ In July 2008...

The Effects of the Federal Estate Tax on Nonindustrial Private Landowners

Science.gov (United States)

Tamara Cushing; Steve Bullard; John Greene; Ted Beauvias

1998-01-01

The federal estate tax is designed to tax the accumulation and transfer of wealth. Between 1987 and 1997, the estate tax was as high as 55% of assets above $600,000. Timber and land values have increased significantly in many areas of the U.S. in recent years, and in some circumstances heirs liquidate timber, or sell or develop portions of inherited timber and...

Vitality of the Estonian forests (results of the inventory and research)

International Nuclear Information System (INIS)

Karoles, K.

1991-01-01

Factors affecting Estonian forests are: The environmental, specially atmospheric pollution, - the foundation of new forests as monoculture on unsuitable locations, - mechanical damages by unsuitable forest machinery, - unfavourable water conditions, - Heterobasidion or Armillaria rot roots. Local damages in consequence of air pollutants are distributed in environments of Tallinn, Kivioli, Kohtla-Jaerve and the thermal power stations (Narva), where the SO 2 -content in the air is on the average higher than 50 (80) μg/m 3 . Pine forests on dry sand soils (600 ha damaged in 1989) and the older spruce forests show the new type of forest decline. High Al-ion concentration, disturbances of the Ca-Mg-metabolism, an extreme nutrient deficit, (specially N-deficit) and periodical water deficit as well as pathogenic fungi are damaging the trees. Spruces show nonspecific defoliation, needle necrosis, needlefall, occurence of fungal diseases. More damaged are the spruce forests in regions with basic precipitations and high sulphur-deposition. (orig./UWA) [de

Gender differences in factors associated with sexual intercourse among Estonian adolescents.

Science.gov (United States)

Part, Kai; Rahu, Kaja; Rahu, Mati; Karro, Helle

2011-06-01

To examine factors associated with early sexual intercourse among 15 to 16-year-old adolescents by gender. The data were collected from a random sample of Estonian basic schools' ninth grade pupils in 1999 using self-completed questionnaires. A multivariate logistic regression analysis for boys and girls was used to test for associations between sexual intercourse, and personal gender role-related attitudes, attitudes towards sexual intercourse, pubertal timing, smoking status and experience of drunkenness. Of the respondents, 14.6% of boys and 13.1% of girls had experienced sexual intercourse. Traditional gender role-related attitudes were associated with sexual intercourse among girls, but not among boys. Smoking and experience of drunkenness was strongly associated with sexual intercourse for both genders. Gender differences in the association between gender role-related attitudes and early sexual intercourse were observed among 15 to 16-year-olds in Estonia. Smoking and experience of drunkenness were strongly related to sexual intercourse for both genders.

76 FR 21637 - Safety Zone; Ford Estate Wedding Fireworks, Lake St. Clair, Grosse Pointe Shores, MI

Science.gov (United States)

2011-04-18

...-AA00 Safety Zone; Ford Estate Wedding Fireworks, Lake St. Clair, Grosse Pointe Shores, MI AGENCY: Coast... portion of Lake St. Clair River during the Ford Estate Wedding Fireworks. DATES: This rule is effective... vessels during the setup, loading, and launching of the Ford Estate Wedding Fireworks Display. The...

MODELLING DICLOFENAC AND IBUPROFEN RESIDUES IN MAJOR ESTONIAN SEASIDE CITIES

Directory of Open Access Journals (Sweden)

Erki Lember

2016-06-01

Full Text Available A theoretical model was developed to model the fate of two common pharmaceutical residues: diclofenac and ibuprofen in eight Estonian seaside cities that discharge their wastewaters directly into the Baltic Sea. The consumption rates of the active ingredients of diclofenac and ibuprofen from 2006-2014 were analysed. A decrease of 19.9% for diclofenac consumption and an increase of 14.1% for ibuprofen were found. The fate of diclofenac and ibuprofen were modelled by considering the human metabolism removal rate for pharmaceuticals, the removal rate of diclofenac and ibuprofen in activated sludge wastewater treatment plants (WWTP and annual flow rates. An average decrease from 1 to 0.8 µg/l (decrease of 20% for diclofenac and an increase from 11.4 to 13.4 µg/l (increase of 14.9% for ibuprofen for the concentration in the effluents of the WWTP were modelled. The model gives us a good overview about the theoretical concentrations of pharmaceutical residues in the environment and is helpful for evaluating environmental impacts.

Real Estate Curriculum for Community Colleges.

Science.gov (United States)

Nelson, Robert W.

The Oregon Department of Education has prepared this curriculum guide to assist community college personnel in developing or upgrading real estate programs. This fast-growing field has demanded that community colleges analyze the course content of such programs so that they are relevant to the actual needs of the industry. An Advisory Committee…

Spatio-temporal aspects of gated residential security estates in non-metropolitan Western Cape

CSIR Research Space (South Africa)

Spocter, M

2011-04-01

Full Text Available . This research attempts to address this research gap by focusing on the spatio-temporal aspects of non-metropolitan gated residential security estates in the Western Cape Province. It was found that most non-metropolitan gated residential security estates were...

Determination of Heating Value of Estonian Oil Shale by Laser-Induced Breakdown Spectroscopy

Directory of Open Access Journals (Sweden)

M. Aints

2018-01-01

Full Text Available The laser-induced breakdown spectroscopy (LIBS combined with multivariate regression analysis of measured data were utilised for determination of the heating value and the chemical composition of pellets made from Estonian oil shale samples with different heating values. The study is the first where the oil shale heating value is determined on the basis of LIBS spectra. The method for selecting the optimal number of spectral lines for ordinary multivariate least squares regression model is presented. The correlation coefficient between the heating value predicted by the regression model, and that measured by calorimetric bomb, was R2=0.98. The standard deviation of prediction was 0.24 MJ/kg. Concentrations of oil shale components predicted by the regression model were compared with those measured by ordinary methods.

Research on the optimization of quota design in real estate

Science.gov (United States)

Sun, Chunling; Ma, Susu; Zhong, Weichao

2017-11-01

Quota design is one of the effective methods of cost control in real estate development project and widely used in the current real estate development project to control the engineering construction cost, but quota design have many deficiencies in design process. For this purpose, this paper put forward a method to achieve investment control of real estate development project, which combine quota design and value engineering(VE) at the stage of design. Specifically, it’s an optimizing for the structure of quota design. At first, determine the design limits by investment estimate value, then using VE to carry on initial allocation of design limits and gain the functional target cost, finally, consider the whole life cycle cost (LCC) and operational problem in practical application to finish complex correction for the functional target cost. The improved process can control the project cost more effectively. It not only can control investment in a certain range, but also make the project realize maximum value within investment.

26 CFR 20.2207A-1 - Right of recovery of estate taxes in the case of certain marital deduction property.

Science.gov (United States)

2010-04-01

... exercise right of recovery. Failure of an estate to exercise a right of recovery under this section upon a... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Right of recovery of estate taxes in the case... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF...

Corporate Governance from the Perspective of Stakeholder Theory and in Light of Perceptions among Estonian Owners and Managers of Relations with Stakeholders / Mari Kooskora

Index Scriptorium Estoniae

Kooskora, Mari, 1969-

2006-01-01

Äriühingute valitsemise kontseptsioon ja teoreetiline taust; Eesti omanike ja tippjuhtide ootused suhetes erinevate huvigruppidega ning äriühingute valitsemine huvigruppide teooriast lähtudes. Skeem: The stakeholder model. Tabelid: Contractual and community stakeholders; Overview of how perceptions of the main stakeholder groups among Estonian business leaders between 1995-2004 have changed

Determination of aluminium and physicochemical parameters in the palm oil estates water supply at Johor, Malaysia.

Science.gov (United States)

Siti Farizwana, M R; Mazrura, S; Zurahanim Fasha, A; Ahmad Rohi, G

2010-01-01

The study was to determine the concentration of aluminium (Al) and study the physicochemical parameters (pH, total dissolved solids (TDS), turbidity, and residual chlorine) in drinking water supply in selected palm oil estates in Kota Tinggi, Johor. Water samples were collected from the estates with the private and the public water supplies. The sampling points were at the water source (S), the treatment plant outlet (TPO), and at the nearest houses (H1) and the furthest houses (H2) from the TPO. All estates with private water supply failed to meet the NSDWQ for Al with mean concentration of 0.99 ± 1.52 mg/L. However, Al concentrations in all public water supply estates were well within the limit except for one estate. The pH for all samples complied with the NSDWQ except from the private estates for the drinking water supply with an acidic pH (5.50 ± 0.90). The private water supply showed violated turbidity value in the drinking water samples (14.2 ± 24.1 NTU). Insufficient amount of chlorination was observed in the private water supply estates (0.09 ± 0.30 mg/L). Private water supplies with inefficient water treatment served unsatisfactory drinking water quality to the community which may lead to major health problems.

Imeasi Inglismaal : [Trentham Estate]/ Victoria Parmas

Index Scriptorium Estoniae

Parmas, Victoria

2011-01-01

Inglismaa keskosas Staffordshire'i krahvkonnas on üks selle maa külastatavamaid paiku - Trentham Estate. See on suur vabaajakompleks, kuhu kuuluvad kaubanduskeskus, aianduskauplus, ahvide mets, seiklusrada, taimedest labürint, hotell ja aed, mis jaguneb mitmeks omanäoliseks alaks. Hollandi maastikuarhitekt Piet Oudolf on kujundanud preeriaaia, Itaalia aia taastamine usaldati Tom Stuart-Smithile.

27 CFR 4.26 - Estate bottled.

Science.gov (United States)

2010-04-01

... bottled. (a) Conditions for use. The term Estate bottled may be used by a bottling winery on a wine label only if the wine is labeled with a viticultural area appellation of origin and the bottling winery: (1... owned or controlled by the winery within the boundaries of the labeled viticultural area; (3) crushed...

Use of Multicriteria Valuation of Spatial Units in a System of Mass Real Estate Valuation

Directory of Open Access Journals (Sweden)

Miroslav Kuburić

2012-05-01

Full Text Available A model of mass valuation at the national level must be functional, practically applicable, consistent and adaptable to actual conditions and real estate market trends. A consideration of the influence of location on real estate value in a spatial unit, and a description of spatial units with a sufficient number of attributes to determine a connection between the value of these attributes and the average price of real estate in a spatial unit, are important tasks in modelling a system of mass real estate valuation. This paper, based on a test implementation of mass real estate valuation for an area covering a number of municipalities in the Republic of Serbia, offers conclusions on the suitability of the use of a mass valuation method grounded in the principles of logical aggregation and case based reasoning. The values of location characteristics, or factors of spatial unit valuation, were determined in spatial analyses employing GIS, according to an established system of multicriteria valuation. This approach ensures that a model-defined value is not stored as offline data, but that each time such data is needed, it can be determined following the proposed methodology, based on actual, updated data from the databases of official spatial data registries. Prior to this, it is necessary to meet all the required prerequisites, which include the distributed databases of official real estate data registries and other factors needed in the mass valuation procedure. Keywords: real estate valuation; spatial units; multicriteria analysis

Contribution to the analysis of the Czech real-estate development market

Directory of Open Access Journals (Sweden)

Martina Procházková

2008-01-01

Full Text Available Czech economy went through a substantial transformation in last two decades affecting business environments of all fields. This paper presents partial results of the Czech development market ana­ly­sis. It explains the characteristics of real-estate development, real-estate development market and the complexity of the real-estate development process, including market research, site selection (using feasibility analysis, due diligence, property acquisition, project design, obtaining entitlements, financing, construction, lease-up or sale or operation, if the project is retained as and asset.The significant growth in last decade of the analyzed market is slowing down due to current greater circumspection of banks when providing credits for new development projects, drop of real pro­per­ty prices in Western Europe and at the same time greater revenues from real properties in Eastern Europe. The inhibition of the investment in commercial real property (both what number of transactions concerns, and total volume of investment is influenced by so-called mortgage crisis on the U. S. and British real estate market. In Czech market, the factors are reflected in a number of respects.The paper suggests future steps of the intended research, focus on identification of factors affecting decision-making process when preparing real-estate development project, finding interrelationships among these factors, quantification and setting weight of the factors, creation of a decision-making process model and its test on a real case. The model should contribute to decrease waste of time and money investment in these feasibility calculations by providing a tool which helps pre-select projects with higher chance of success in earlier phase.

Governance structures for real estate transactions: Markets ...

African Journals Online (AJOL)

networks in the governance of real-estate transactions under three property rights regimes in .... empirical results of case study research exploring the relationship between .... collaboration (Entwistle, Bristow, Hines, Donaldson & Martin, 2007: 63-79). .... self-help group development (City of Windhoek, 2005). Of these,.

The global financial crisis: Is there any contagion between real estate and equity markets?

Science.gov (United States)

Hui, Eddie Chi-man; Chan, Ka Kwan Kevin

2014-07-01

This study examines contagion across equity and securitized real estate markets of Hong Kong, US and UK during the global financial crisis by the Forbes-Rigobon, coskewness and cokurtosis tests. In particular, this is the first study to use the cokurtosis test to examine contagion between real estate and equity markets. The results show that the cokurtosis test can detect additional channels of contagion, and hence is a more powerful test. In contrary to Fry et al. (2010), we find that the cokurtosis test shows a highly significant evidence of contagion between the equity and real estate markets in both directions. In particular, the contagion between US's equity and real estate markets is the most significant. This reflects that US is the centre of shock of the global financial crisis.

Change in medical plant use in Estonian ethnomedicine: a historical comparison between 1888 and 1994.

Science.gov (United States)

Sõukand, Renata; Kalle, Raivo

2011-05-17

The aim of this paper is to compare the changes in the utilization of species from various hemeroby categories (indicating the degree of sensitivity of the plant to human impact) using historical data concerning the years 1888-1994. The authors digitised 8808 handwritten reports, reflecting local ethnopharmacological knowledge from 8 selected collections from the Estonian Folklore Archives of the Estonian Literary Museum. They were semi-quantitatively analyzed according to the sensitivity to human impact of 540 taxa that could possibly be related to the plant vernacular names given in the reports. Although in different periods of time the number of ethnopharmacologically used plants has changed, the proportion of plants utilized from each group has remained relatively same, consisting on average of: 23% anthropophytes, 42% apophytes, 32% hemeradiaphores and 3% hemerophobes. Comparison of the application of the most used plants revealed considerable changes of plant utilization, in which the varied use of the most popular anthropophytes increased and the applied scope of the most popular hemeradiaphores and hemerophobes decreased almost by twofold in one century. Case studies on seven taxa are presented, of them, use of Allium sativum L., Aesculus hippocastanum L. and Mentha xpiperita L. increased, whereas the use of Hordeum L., Orchidaceae, Paris quadrifolia L. and Briza media L. decreased greatly. This research contributes to the better understanding of the cognitive and human ecological concepts underlying the use of medicinal plants in Estonia. Strong increase in the ethnomedical utilization of plants depending on human influence, and a decrease in the use of taxa that do not prefer human activities indicates that, despite some of the population still have access to natural resources and diverse knowledge of the medical use of plants, the majority relies on a very narrow selection and a rather restricted herbal landscape. Copyright © 2011 Elsevier Ireland Ltd

MODERN OPTIONS FOR THE FINANCING OF THE REAL ESTATE INVESTMENTS

Directory of Open Access Journals (Sweden)

Chiriac Silviu-Cornel-Virgil

2015-07-01

Full Text Available The investments represent one of the most important elements in the national economy development strategies, as well as in all the business fields and branches. The notion of investment is extremely complex, perceived with different meanings and significates. In a general, wider meaning the investments represent a capital placement which is made with the purpose of obtaining profit bearing incomes in the future. In a narrower meaning, investments mean the totality of expenses made for obtaining capital assets which are future potential factors in the formation of incomes. Investments represent the most important factor in the development strategies of the national economy as well as in all the business fields and branches. The investment strategy represents an important element in the management of the investments and a component of the general strategy of the entity. The use of investment strategies in the management activity implies the application of scientific techniques and methods. The great number of studies carried out shows that there were no certain answers formed, very often the option for a form of financing or the other is influenced only by the “level of accessibility” of the resources available on the financial market and the financing policy of many companies is guided rather by the constraints of the financial market than a coherent company strategy In order to ensure a constant economic growth it is necessary to prepare investment projects. In practice the predominant one is the investment activity based on real investments performed for the modernising of assets, in order to ensure their physical and moral wear and tear. The analysis of real estate investments can be made using a various range of indicators, from the traditional ones to those based on the updated cash flow, using traditional analysis techniques or complex techniques used by specialists with training in the analysis of real estate investment. The

78 FR 2483 - Ohio Terminal Railway Company-Operation Exemption-Hannibal Real Estate, LLC

Science.gov (United States)

2013-01-11

... Railway Company--Operation Exemption--Hannibal Real Estate, LLC Ohio Terminal Railway Company (OTRC),\\1\\ a... near Hannibal, in Monroe County, Ohio (the Line), pursuant to an operating agreement with Hannibal Real Estate, LLC (Hannibal). \\1\\ OTRC is a wholly owned, corporate subsidiary of Carload Express, Inc. (CEI...

Real Estate Across the United States (REXUS) (Lease)

Data.gov (United States)

General Services Administration — Real Estate Across the United States (REXUS) is the primary tool used by PBS to track and manage the government's real property assets and to store inventory data,...

Students’ Preferences On The Residential Real Estate Market In Polish Cities

Directory of Open Access Journals (Sweden)

Kempa Olgierd

2015-03-01

Full Text Available The understanding of price-setting attributes operating on local real estate market is not only an essential element of property appraisers’ work, it can also greatly assist the professional activities of real estate agents. However, its primary importance is for the market – facilitating the decision-making processes of developers (developers become aware of the buyers’ expectations and preferences, making it possible to more accurately form market offers and pricing strategy.

Categorical data processing for real estate objects valuation using statistical analysis

Science.gov (United States)

Parygin, D. S.; Malikov, V. P.; Golubev, A. V.; Sadovnikova, N. P.; Petrova, T. M.; Finogeev, A. G.

2018-05-01

Theoretical and practical approaches to the use of statistical methods for studying various properties of infrastructure objects are analyzed in the paper. Methods of forecasting the value of objects are considered. A method for coding categorical variables describing properties of real estate objects is proposed. The analysis of the results of modeling the price of real estate objects using regression analysis and an algorithm based on a comparative approach is carried out.

26 CFR 1.642(h)-1 - Unused loss carryovers on termination of an estate or trust.

Science.gov (United States)

2010-04-01

... estate or trust. 1.642(h)-1 Section 1.642(h)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF....642(h)-1 Unused loss carryovers on termination of an estate or trust. (a) If, on the final termination...(h)(1) to the beneficiaries succeeding to the property of the estate or trust. See § 1.641(b)-3 for...

Implementation of quality assurance and quality control in the Nuclear Analytical Laboratory of the Estonian Radiation Protection Centre

International Nuclear Information System (INIS)

Koeoep, T.; Jakobson, E.

2002-01-01

The Analytical Laboratory of the Estonian Radiation Protection Centre is in the process of implementing the system of Quality Assurance (QA) and Quality Control (QC) in the framework of the IAEA TC Project RER/2/004/ 'QA/QC of Nuclear Analytical Techniques'. The draft Quality Manual with annexes has been prepared accordingly to the ISO 17025 Guide, documents and other printed material delivered on the seminars of the project. The laboratory supply has been supplemented with necessary equipment for guaranteeing of quality. Proficiency testing included in the project has been performed successfully. (author)

Jump point detection for real estate investment success

Science.gov (United States)

Hui, Eddie C. M.; Yu, Carisa K. W.; Ip, Wai-Cheung

2010-03-01

In the literature, studies on real estate market were mainly concentrating on the relation between property price and some key factors. The trend of the real estate market is a major concern. It is believed that changes in trend are signified by some jump points in the property price series. Identifying such jump points reveals important findings that enable policy-makers to look forward. However, not all jump points are observable from the plot of the series. This paper looks into the trend and introduces a new approach to the framework for real estate investment success. The main purpose of this paper is to detect jump points in the time series of some housing price indices and stock price index in Hong Kong by applying the wavelet analysis. The detected jump points reflect to some significant political issues and economic collapse. Moreover, the relations among properties of different classes and between stocks and properties are examined. It can be shown from the empirical result that a lead-lag effect happened between the prices of large-size property and those of small/medium-size property. However, there is no apparent relation or consistent lead in terms of change point measure between property price and stock price. This may be due to the fact that globalization effect has more impact on the stock price than the property price.

76 FR 39341 - Encouraging New Markets Tax Credit Non-Real Estate Investments; Correction

Science.gov (United States)

2011-07-06

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-114206-11] RIN 1545-BK21 Encouraging New Markets Tax Credit Non-Real Estate Investments; Correction AGENCY: Internal Revenue Service... how the new markets tax credit program may be amended to encourage non-real estate investments. FOR...

Repensar el derecho de la contratación estatal desde la competencia

Directory of Open Access Journals (Sweden)

Sebastián Barreto

2016-06-01

Full Text Available El libro La contratación estatal y el derecho de la competencia de la Unión Europea aborda las relaciones existentes entre estas dos ramas del derecho. Plantea herramientas metodológicas nuevas, propias del derecho de la competencia, para aproximarse a la contratación estatal y analiza la normativa vigente en la Unión Europea con base en estas. A partir de ese análisis el autor recomienda replantear el derecho de la contratación estatal para hacerlo más pro competitivo. Entre sus múltiples aciertos se puede resaltar la utilización del Análisis Económico del Derecho como herramienta para emprender su estudio y elaborar sus recomendaciones.

Family mineral estate planning in Saskatchewan: a primer for members of the oil and gas industry

International Nuclear Information System (INIS)

Elash, P.D.

1997-01-01

The estate and tax planning problems that are commonly encountered by private individuals who own mines and minerals situated in Saskatchewan were discussed. The basic concepts of legal ownership of mines and minerals, petroleum and natural gas leases, drilling licenses and spacing regulations were reviewed, followed by a summary of basic estate and tax planning strategies. These strategies emphasized the three fundamental objectives of estate and tax planning for family mineral holdings, namely (1) eliminating estate tax, (2) income splitting to minimize tax payable from year to year, and (3) title consolidation to simplify ownership. The various means by which an 'Estate Freeze' can be effected - sale/transfer to spouse and/or children, trust, incorporation, and subsequent sale of mineral assets to the corporation, and the basic tax planning instruments available to to the family mineral owner also have been addressed

Reconstruction of the building history of the Demidovs’ estate “Almazovo” situated near Moscow

Directory of Open Access Journals (Sweden)

Aksenova Irina Vasil’evna

2014-03-01

Full Text Available The currency of the topic covered in the article is not only the necessity of national cultural traditions revival, but also the possibility of applying the restored historical objects in modern life as multifunctional cultural and touristic complexes. At present, this is one of the most prospective tendencies in tourism, entertainment industry and educational programmes. The revival of historical estates and cultural traditions is nowadays insufficiently used but inexhaustible source for economical and cultural development of Russian regions. Attracting investments allow preserving ancient buildings in future. The Demidovs’ estate “Sergievskaya dacha” in Almazovo (belonged to the Demidovs, the Ural owners of mines and metallurgical works is an object of historic and cultural interest of Federal significance and it is of great scientific, educational and architectural value. To date the published information about the estate is laconic and sometimes contradictive. The results of historic and architectural researches based upon detailed study of literary materials and especially archives are offered in the article. All building stages of the estate are considered. Unique unpublished drafts of demolished and not erected (because of a disease of the owner buildings and elements of landscape architecture, which form an entity of the whole complex, have been discovered by the author. The scientific importance of researches carried out by the author consists of the possibility (to the great degree of trustworthiness to reconstruct the building history of the whole estate complex. The volume of the obtained information allows to speak of the possibility of the estate restoration and to work out the project for its new contemporary usage as a museum of the noble family way of life. This will encourage the development of tourism in the region and draw the attraction of investments in order to preserve the estate.

Strategy of Commercial Real Estate Market Development and Interests of the Region: Rostov Region

Directory of Open Access Journals (Sweden)

Kosarev Roman, V.

2016-07-01

Full Text Available The author discusses the features of the development of commercial real estate market in the Rostov region on the assumption of a relationship between the vector of entrepreneurial activity and the dynamics of supply and demand of real estate in the context of the public interest. The urgency of the problem is due to the institutional nature of commercial real estate in business development, which is neglected in the practice of public exposure due to lack of methodological support and instrumentality. Based on the self-organization of these dynamic models related economic systems in the economy of the region, a logical assessment of the trends of development of business in the consumer market in the context of the real estate needs as infrastructure is given. It allows to identify the main patterns of development and its specific regional features. Statistical evaluation of the cost of renting and buying commercial real estate in Rostov-on-Don city has helped to identify new strategies for business development, requiring the transformation of commercial property types, proposed in the framework of regional program with a focus on five trends of Global Power of Retailing 2015.

Analysis of China's real estate prices and macroeconomy based on evolutionary co-spectral method

Directory of Open Access Journals (Sweden)

Juan Li

2015-04-01

Full Text Available Purpose: This paper investigates the dynamic interaction between the real estate market and the macroeconomic environment of China by use of dynamic coherence function based on co-spectral analysis. Design/methodology/approach: Through a theoretical perspective, the dynamic interrelationship among economic variables at different time intervals (both long and short terms is analyzed. Findings: The empirical results show that China’s real estate market features a high coherence with the change of the long-term interest rate, employment rate and money supply, while there is a moderate coherence between the real estate market and the inflation rate and economic growth rate, and the coherence between the short-term rate of interest and the real estate market is the lowest. Research implications: Previous researches have some shortcomings. They do not consider the dependence between nonlinear series, but the latter is crucial to avoid the deviation of results. In this paper, we proposed a new method of experience to overcome these shortcomings. Originality/value: The paper provides a reasonable explanation accordingly to different coherences between the real estate market and the macroeconomic variables.

Assessment of Copper and Zinc Contamination in Soils of Industrial Estates of Arak Region (Iran (

Directory of Open Access Journals (Sweden)

Eisa Solgi

2015-03-01

Full Text Available Background: Contamination of the environment due to heavy metals is a major concern to human life and the environment. This study was conducted to investigate and quantify the copper and zinc concentrations in industrial estates soil in Arak, Iran. Methods: Four industrial estates were considered for the experimental design, including Arak 1, Arak 2, Arak 3, and Ghotbe Sanaati. For preliminary understanding of soil heavy metals pollution in industrial estates, the concentrations of zinc and copper in the soil are analyzed and investigated to evaluate their concentration and environmental quality based on the contamination factor. Results: The results indicated the soils had been polluted by heavy metals due to industrial processes that concentrate these metals in the soil. Copper concentrations varied from 15.69 to 49.55 mg/kg. Zinc concentrations were found to be between 23.02 and 144.17 mg/kg. The highest concentration of Zn was found in Arak 3 region which may be due to industrial activities while the highest concentration of Cu was observed in the soil of Arak 1 region that may be due to proximity of this industrial estate to Arak city. The findings of the contamination factor showed that the heavy metals are accumulated in the soil of industrial estates that are considered low risk for contamination with zinc and copper. Conclusion: The achievements of this research showed the location of the industrial estate, proximity to highways and main roads, and the area of green space of industrial estates are important factors in determining heavy metals concentration.

Organising the unorganised: Role of platform intermediaries in the Indian real estate market

Directory of Open Access Journals (Sweden)

R. Srinivasan

2017-03-01

Full Text Available A large component of the Indian economy is still in the unorganised (or informal sector. The emergence of new intermediaries leveraging the Internet has contributed significantly to organising the hitherto unorganised sector. We discuss the case of the Indian real estate industry and elucidate how Internet-based intermediaries have mitigated the problems associated with the unorganised nature of the industry. The three primary problems associated with the unorganised nature of the industry are adverse selection, moral hazard, and weak contract enforcement. Leaders representing four leading real estate platforms discuss how organising the real estate business as a platform business model helps mitigate these risks.

7 CFR 765.401 - Conditions for transfer of real estate and chattel security.

Science.gov (United States)

2010-01-01

... 7 Agriculture 7 2010-01-01 2010-01-01 false Conditions for transfer of real estate and chattel security. 765.401 Section 765.401 Agriculture Regulations of the Department of Agriculture (Continued) FARM... Security and Assumption of Debt § 765.401 Conditions for transfer of real estate and chattel security. (a...

17 CFR 210.3-15 - Special provisions as to real estate investment trusts.

Science.gov (United States)

2010-04-01

... Financial Statements § 210.3-15 Special provisions as to real estate investment trusts. (a)(1) The income... real estate investment trust under applicable provisions of the Internal Revenue Code as amended shall... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Special provisions as to real...

A method for strategic technical life cycle management of real estates

OpenAIRE

Koskelo, Taina

2005-01-01

This research study focuses on the strategic technical life cycle management (TLCM) of real estate. In the early phases of the study it became clear that very often the performance of TLCM was not perceived as satisfactory: there were problems in the purchasing and provision of technical services, TLCM was not performed according to real estate specific needs and objective-setting for building characteristics did not serve cost-effective ownership. The study focuses on four research quest...

Taani parlamendi Euroopa asjade komisjoni eesistuja hr Klaus Larsen Jensen'i sõnavõtt / Klaus Larsen Jensen

Index Scriptorium Estoniae

Larsen Jensen, Klaus

2003-01-01

Ilmunud ka: Proceedings of the 9th international conference "Estonia and the European Union: Estonia on its way to a changing Europe" : October 30-November 1, 2002, Tallinn, Estonian National Library. - Tallinn, lk. 38-40. Autori kõne paneelistungil "Parlamentaarse kontrolli efektiivsus vs demokraatia"

Directing sustainable investments in commercial real estate

NARCIS (Netherlands)

Entrop, A.G.; Brouwers, H.J.H.; Braganca, L.; Pinheiro, M.; Jalali, S.; Mateus, R.; Amoeda, R.; Guedes, Correia M.

2007-01-01

This paper focuses on the facility costs, energy use and water consumption of commercial real estate. A framework consisting of four components is established in which the performances on these three aspects are analysed. By using the first, second and third part of the framework suggestions for

Métodos estatísticos em física experimental

CERN Document Server

Oguri, Vitor

2017-01-01

Vitor Oguri é hoje um dos maiores especialistas em análises estatísticas aplicadas à Física. Há mais de duas décadas trabalhando como físico experimental de altas energias, acumulou grande expertise nesse assunto. Oguri nos oferece um livro de texto único em nosso idioma. O fulcro dessa nova obra é o teste estatístico de hipóteses aplicado a descobertas em Física. A presente obra está bem contextualizada, pois o autor tem o cuidado de levar o leitor pela discussão de temas introdutórios como acaso e necessidade, probabilidades, distribuições de probabilidade e métodos de simulação de Monte Carlo, além, é claro, da parte referente aos testes estatísticos. O livro é rico em exemplos e exercícios, e sua bibliografia criteriosa também ajuda a compreensão de temas para os quais, até então, tínhamos poucos bons livros em português.

INTERDEPENDENCE OF COST AND QUALITY OF ITEMS OF REAL ESTATE

Directory of Open Access Journals (Sweden)

Lukmanova Inessa Galeevna

2012-10-01

Calculation of reduction of the overall cost of the real estate item that has improved quality indicators in comparison with the overall cost of the real estate item of satisfactory quality, taken as a benchmark, is made. The nature of interrelation between the quality of building works and maintenance expenses is provided. The overall cost of the item increases alongside with the increase of its quality, therefore the pre-set quality indicator should be defined by taking account of the market conditions, rates charged for building works and payable by buyers, and the amount of building works that sell at a higher price. The indicator of the overall cost of the item of real estate, if forthcoming operational expenses are taken into account, i.e. calculated for the course of the overall life cycle of the item, is essential if the investor is going to maintain the building. Investors often act as sellers of completed buildings; therefore, the product price set at the time when it is offered for sale is of particular importance.

Examen estatal de la carrera de Medicina. Evolución en Cuba

Directory of Open Access Journals (Sweden)

Guadalupe Alvarez-Bustamante

2016-05-01

Full Text Available Objetivo: Describir la evolución del examen estatal en Cuba de la carrera de Medicina. Desarrollo: Un dilema de las facultades y escuelas de Medicina en todo el mundo y en Cuba, ha sido la evaluación del progreso de los estudiantes a la largo de la carrera. En Cuba el pensamiento estratégico educacional del Comandante en Jefe, Fidel Castro Ruz, ha permitido mantener un desarrollo ascendente en la educación cubana, A partir del curso académico 1998-1999, se determinó por el Ministerio de Salud Pública (Minsap la realización del examen estatal a los estudiantes de sexto año de Medicina. En la metodología que existe para la realización del instrumento evaluativo escrito del examen estatal no existe una indicación declarada por etapas y organizada, que pueda guiar a la Comisión Nacional de Examen Estatal con uniformidad y siguiendo un pensamiento científico para la confección de estos instrumentos evaluativos. Los autores de la presente revisión consideran que estos exámenes deben responder a los objetivos generales de la carrera y al perfil del egresado, con la utilización de una metodología más precisa. Conclusiones: El Examen Estatal de la carrera de Medicina ha tenido una evolución en ascenso desde sus inicios, precisando en la actualidad una nueva metodología para la confección de su instrumento teórico.

Real-estate lakes

Science.gov (United States)

Rickert, David A.; Spieker, Andrew Maute

1971-01-01

Since the dawn of civilization waterfront land has been an irresistible attraction to man. Throughout history he has sought out locations fronting on oceans, rivers, and lakes. Originally sought for proximity .to water supply and transportation, such locations are now sought more for their esthetic qualities and for recreation. Usable natural waterfront property is limited, however, and the more desirable sites in many of our urban areas have already been taken. The lack of available waterfront sites has led to the creation of many artificial bodies of water. The rapid suburbanization that has characterized urban growth in America since the end of World War II, together with increasing affluence and le-isure time, has created a ready market for waterfront property. Accordingly, lake-centered subdivisions and developments dot the suburban landscape in many of our major urban areas. Literally thousands of lakes surrounded by homes have materialized during this period of rapid growth. Recently, several "new town" communities have been planned around this lake-centered concept. A lake can be either an asset or a liaoility to a community. A clean, clear, attractively landscaped lake is a definite asset, whereas a weed-choked, foul-smelling mudhole is a distinct liability. The urban environment poses both problems and imaginative opportunities in the development of lakes. Creation of a lake causes changes in all aspects of the environment. Hydrologic systems and ecological patterns are usually most severely altered. The developer should be aware of the potential changes; it is not sufficient merely to build a dam across a stream or to dig a hole in the ground. Development of Gl a successful lake requires careful planning for site selection and design, followed by thorough and cc ntinual management. The purpose of this report is to describe the characteristics of real-estate lakes, to pinpoint potential pmblems, and to suggest possible planning and management guidelines

41 CFR 102-72.30 - What are the different types of delegations related to real estate leasing?

Science.gov (United States)

2010-07-01

... types of delegations related to real estate leasing? 102-72.30 Section 102-72.30 Public Contracts and... REGULATION REAL PROPERTY 72-DELEGATION OF AUTHORITY Delegation of Authority § 102-72.30 What are the different types of delegations related to real estate leasing? Delegations related to real estate leasing...

Impact of systemic risk in the real estate sector on banking return.

Science.gov (United States)

Li, Shouwei; Pan, Qing; He, Jianmin

2016-01-01

In this paper, we measure systemic risk in the real estate sector based on contingent claims analysis, and then investigate its impact on banking return. Based on the data in China, we find that systemic risk in the real estate sector has a negative effect on banking return, but this effect is temporary; banking risk aversion and implicit interest expense have considerable impact on banking return.

25 CFR 700.335 - Grouping and granting of applications for life estate leases.

Science.gov (United States)

2010-04-01

... 25 Indians 2 2010-04-01 2010-04-01 false Grouping and granting of applications for life estate... OPERATIONS AND RELOCATION PROCEDURES Life Estate Leases § 700.335 Grouping and granting of applications for... least 50% (fifty percent) disabled shall be ranked in order of their age with the oldest listed first...

About the Library - Betty Petersen Memorial Library

Science.gov (United States)

branch library of the NOAA Central Library. The library serves the NOAA Science Center in Camp Springs , Maryland. History and Mission: Betty Petersen Memorial Library began as a reading room in the NOAA Science Science Center staff and advises the library on all aspects of the library program. Library Newsletters

26 CFR 20.6036-2 - Notice of qualification as executor of estate of decedent dying after 1970.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Notice of qualification as executor of estate... AUGUST 16, 1954 Procedure and Administration § 20.6036-2 Notice of qualification as executor of estate of... special notice of qualification as executor of an estate is required to be filed. The requirement of...

Risk-neutral valuation of real estate derivatives

NARCIS (Netherlands)

van Bragt, D.; Francke, M.K.; Singor, S.N.; Pelsser, A.

2015-01-01

Despite the importance of residential real estate as both an asset class for investors and as a source of "housing services" for individual home owners, as well as the relatively high volatility in house prices, markets for derivative instruments to hedge these risks have been slow to develop. The

Chernobyl is still haunting us. Radionuclides in Estonian mushrooms

International Nuclear Information System (INIS)

Martin, J.; Vilde, R.; Martin, L.; Aaspollu, J.; Tekko, S.

1993-01-01

The disaster that happened at the Chernobyl nuclear power station in 1986 caused a sharp rise in radioactive pollution over an extensive area in the region of the Baltic Sea. To estimate the distribution and the concentration of Cs-137 and Sr-90 in Estonian ecosystems, samples of mushrooms, mosses, lichens and the upper horizons of soil were gathered from 63 test sites during 1991. We were particularly interested in the amounts of radionuclides in mushrooms because these are used as food by people. Dangerously high radionuclide concentrations were found in mushrooms gathered in North-East Estonia. Heightened concentrations were registered here and there all over the territory of Estonia, especially in mushrooms gathered in Central and South-Western Estonia. The Cs-137 content in mushrooms depends on its content in other components of the ecosystems, first and foremost on the concentrations of radiocaesium in mosses and litter, which, therefore, can be used as indicators in prognostication the radioactive pollution of mushrooms in a certain region. As Cs-137 migrates between various ecosystem components, it is necessary to check the radioactivity of the forest products used for food for still a number of years to come. The Sr-90 level was low in all the ecosystem components examined. (author). 3 figs., 10 refs

Energy-information dissemination into the real-estate industry. Draft final report

Energy Technology Data Exchange (ETDEWEB)

Isakson, H.R.

1979-06-01

A description is presented of a set of nine slide/tape programs and two sets of overhead transparencies that were developed to accompany earlier designed curriculum for real estate professionals. The present project includes the development of standardized implementation procedures for use by energy extension service offices and an instructor's manual designed to integrate use of the slide/tape programs and overhead transparencies with the textbook, Making the Most of Energy in Real Estate, which was developed earlier. (MCW)

Kolm Eesti Robinsoni: Daniel Defoe romaan eesti tõlkes / Three Estonian Robinsons: Daniel Defoe’s Novel in Estonian Translation

Directory of Open Access Journals (Sweden)

Ene-Reet Soovik

2012-06-01

Full Text Available The article discusses three Estonian translations of Daniel Defoe’s Robinson Crusoe into Estonian with the focus on the completeness of the translated texts and the characterisation given to these in paratextual information. While there are several translations and versions of the tex t available in E stonian that have either used a mediating language or do not proceed directly from Defoe’s novel, three editions explicitly list Defoe’s English-language Robinson Crusoe as their source text. These are Rudolf Sirge’s translation from 1950 and two editions translated by Valter Rummel that appeared in 1984 (reprinted in 2001 and 2007, respectively. The article sets out to discover the main differences between the three editions and the possible reasons that may have triggered their publication in Estonia at those particular times. In order to approach the issues, a general framework derived from descriptive translation studies is employed with an emphasis on Gideon Toury’s chrestomatic treatment of translation norms. Thus an attempt is made to detect the preliminary translational norms regarding translation policy, particularly the choice of texts to be translated, as well as the matricial norms that concern the fullness of the translated text and are part of operational norms manifested in the translator’s decisions which, in two of the cases at hand, may also have been decisions made by the editor or the censor. Rudolf Sirge’s translation appeared at a time when Estonia had fairly recently been incorporated into the Soviet Union and there was a lack of children’s literature ideologically appreciated by the regime. This may account for the packaging of the book as a work with a strong didactic bent, while its primary audience was taken to be children and young adults for whom the protagonist served as an example of a hard-working and tenacious hero to be emulated by young Soviets. The target text has been considerably shortened as

Managerial competences as a strategic element in the decision-making of Real Estate Development

Directory of Open Access Journals (Sweden)

Alberto Fecchio

2012-04-01

Full Text Available A real estate plan works when is a part of a wider project which regards the society needs in a certain place. To know where to invest and the risk/performance profile, it is necessary to know the profit and loss profile of the building in the future, in addition to building costs. A correct real estate valuation does not exist if upstream a deep knowledge of real estate, financial, statistical, investors’ psychology (science or knowledge cycles, as well as an experience of years do not exist, which allows to acquire sensibility even towards unpredictable events. The dynamic real estate management is the necessary tool to increase the recurring revenue, the capital gain, to improve cash, decrease risks. The real estate manager, consisting in a team with integrated skills, with “on field” experience, with business logical knowledge, with roots on territory, able to share the business risk, with knowledge of public administrations’ procedures and complexity, is able to support the real estate investor in the development procedure. The evolution of the decision process must follow the trend that since 2009 has seen the overcoming of redevelopment projects compared to new building projects, with higher costs and complexity, but more sustainable from the environmental and space rationalization point of view. Redevelopment processes will be framed in complex territorial development projects, with guarantees of transparency of administrative processes and times, in order to attract international funds, that today are prevented to operate due to great uncertainty of the administrative process management in Italy.

America's Star Libraries, 2010: Top-Rated Libraries

Science.gov (United States)

Lyons, Ray; Lance, Keith Curry

2010-01-01

The "LJ" Index of Public Library Service 2010, "Library Journal"'s national rating of public libraries, identifies 258 "star" libraries. Created by Ray Lyons and Keith Curry Lance, and based on 2008 data from the IMLS, it rates 7,407 public libraries. The top libraries in each group get five, four, or three stars. All included libraries, stars or…

THE REAL ESTATE MARKET IN ROMANIA IN THE MARKET APPROACH

Directory of Open Access Journals (Sweden)

Cristina Mihaela Onica

2015-05-01

Full Text Available A real estate market is a group of companies or people that are in contact, aimed at conducting real estate transactions. The market participants may be represented by buyers, sellers, tenants, owners, debtors and creditors, entrepreneurs, managers, investors and intermediaries. The concepts of anticipation and change, with the principles of supply and demand, substitution, balance and external conditions are extremely important in the market approach. An appraiser takes into account all these principles and simulateneously tries to consider all relevant conditions for the problem appraisal, so that they could reflect reality and the local market conditions.

A preliminary framework for corporate real estate sustainable management

Directory of Open Access Journals (Sweden)

Fauzi Nurul Sahida

2016-01-01

Full Text Available The global warming issue has motivated corporations to go green in their business operations including transforming from conventional real estate to green features real estate. However green CRE is more complex to manage due to a building’s significant impact on environmental, social and economic aspects. Thus the need to have a best practice guide or framework as reference is crucial. Unfortunately, no best practice guidelines on CRE management have been found to be sufficient as much uncertainty still exists on the sustainable performance measurement components. This research aims to explore and then summarize the present sustainable CREM practices and components relating to sustainable performance measurement integrating a sustainable theory that balances environmental, economic and social impacts. These act as indicators to measure the outcomes of the practice in the form of a generic model on sustainability preliminary framework for CRESM. The objectives of this research include identifying corporate real estate sustainable management (CRESM practice and components of sustainable performance measurement. The research uses content analysis method to analyse data gathered from literature and previous studies. The findings will be demonstrated in the form of a framework model on CRESM that will include14 CREM strategies and 15 components derived from analysis.

Dynamic Relationships between Price and Net Asset Value for Asian Real Estate Stocks

Directory of Open Access Journals (Sweden)

Kim Hiang LIOW

2018-03-01

Full Text Available This paper examines short- and long-term behavior of the price-to net asset value ratio in six Asian public real estate markets. We find mean-reverting behavior of the ratio and spillover effects, where each of the examined public real estate markets correlates with other markets. Additionally, the unexpected shock correlating with the price-to-net asset value ratio in one market has a positive or negative correlation with the ratios of other markets. Our results offer fresh insights to portfolio managers, policymakers, and academic researchers into the regional and country market dynamics of public real estate valuation and cross-country interaction from the long-term and short-term perspectives.

Real economic activity and accounting information in Spanish construction and real estate firms

Directory of Open Access Journals (Sweden)

Juan Carlos Navarro-García

2016-01-01

Full Text Available The aim of this work is to determine whether the accounting information provided by construction and real estate firms in Spain reflects the real economic activity, during upswings and downturns. A relationship is found between economic conditions and financial reporting in a continental European country such as Spain. Although there is a relationship between real housing price growth and financial accounting measures, real estate companies seem to show an artificial position, since they only present a relationship with Return on Assets (ROA based on low quality income (accruals. Therefore, a different financial position influences a different behaviour in these two similar sectors. In fact, some signs alerting of possible risk in real estate firms are shown.

The Curriculum Improvement Project in Business Careers Programs: Business Manager, Officer Administrator, Real Estate Agent, Real Estate Broker.

Science.gov (United States)

College of the Mainland, Texas City, TX.

In 1987, the College of the Mainland undertook a project to update curricula in real estate, business management, and office technology. The project entailed a survey of the labor market to clarify personnel needs in selected fields; the use of the DACUM (Developing a Curriculum) process, which involved expert workers in the creation of task…

Featured Library: Parrish Library

OpenAIRE

Kirkwood, Hal P, Jr

2015-01-01

The Roland G. Parrish Library of Management & Economics is located within the Krannert School of Management at Purdue University. Between 2005 - 2007 work was completed on a white paper that focused on a student-centered vision for the Management & Economics Library. The next step was a massive collection reduction and a re-envisioning of both the services and space of the library. Thus began a 3 phase renovation from a 2 floor standard, collection-focused library into a single floor, 18,000s...

La influencia de las guerras civiles sobre la represión estatal en posguerras

OpenAIRE

Herreros, Francisco

2014-01-01

En este artículo se analizan los determinantes de la represión estatal en posguerras. Su argumento principal es que ciertas dinámicas de las guerras civiles explican la variación en represión estatal en la posguerra. Para comprobar la influencia de las guerras civiles en la represión estatal, se emplea una base de datos que incluye a todos los países que han experimentado una guerra civil en el período 1976-2009. Los resultados muestran que una victoria rebelde en la guerra o un compromiso en...

Individual and work-related risk factors for musculoskeletal pain: a cross-sectional study among Estonian computer users.

Science.gov (United States)

Oha, Kristel; Animägi, Liina; Pääsuke, Mati; Coggon, David; Merisalu, Eda

2014-05-28

Occupational use of computers has increased rapidly over recent decades, and has been linked with various musculoskeletal disorders, which are now the most commonly diagnosed occupational diseases in Estonia. The aim of this study was to assess the prevalence of musculoskeletal pain (MSP) by anatomical region during the past 12 months and to investigate its association with personal characteristics and work-related risk factors among Estonian office workers using computers. In a cross-sectional survey, the questionnaires were sent to the 415 computer users. Data were collected by self-administered questionnaire from 202 computer users at two universities in Estonia. The questionnaire asked about MSP at different anatomical sites, and potential individual and work related risk factors. Associations with risk factors were assessed by logistic regression. Most respondents (77%) reported MSP in at least one anatomical region during the past 12 months. Most prevalent was pain in the neck (51%), followed by low back pain (42%), wrist/hand pain (35%) and shoulder pain (30%). Older age, right-handedness, not currently smoking, emotional exhaustion, belief that musculoskeletal problems are commonly caused by work, and low job security were the statistically significant risk factors for MSP in different anatomical sites. A high prevalence of MSP in the neck, low back, wrist/arm and shoulder was observed among Estonian computer users. Psychosocial risk factors were broadly consistent with those reported from elsewhere. While computer users should be aware of ergonomic techniques that can make their work easier and more comfortable, presenting computer use as a serious health hazard may modify health beliefs in a way that is unhelpful.

Multigroup cross section library; WIMS library

International Nuclear Information System (INIS)

Kannan, Umasankari

2000-01-01

The WIMS library has been extensively used in thermal reactor calculations. This multigroup constants library was originally developed from the UKNDL in the late 60's and has been updated in 1986. This library has been distributed with the WIMS-D code by NEA data bank. The references to WIMS library in literature are the 'old' which is the original as developed by the AEA Winfrith and the 'new' which is the current 1986 WIMS library. IAEA has organised a CRP where a new and fully updated WIMS library will soon be available. This paper gives an overview of the definitions of the group constants that go into any basic nuclear data library used for reactor calculations. This paper also outlines the contents of the WIMS library and some of its shortcomings

“Suicide Heights”: Council Estates As Sites Of Entrapment And Resistance In Hello Mum

Directory of Open Access Journals (Sweden)

Sebnem Toplu

2014-02-01

Full Text Available Council estates have been contestable social spaces of contemporary urban life in metropolitan cities like London and the marginalizing spatial experience they provide for the “working class” has been a problematic topic for many disciplines like architecture, sociology, psychology and literature. Considering the significance of space for the body in literary works, this essay analyses the black British woman writer Bernardine Evaristo’s fifth work, Hello Mum, a short-fiction, which revolves primarily around a fourteen-year-old black teenager Jerome’s tragic experience in a council estate in London. In this essay, scrutinizing Bernardine Evaristo’s novella Hello Mum and inhabiting a council estate as a challenging spatial experience, I suggest the teenager victim Jerome’s narrative reveals a kind of physical and psychological entrapment and resistance to the dominant ideology of the council estates, offers an alternative perception for the black people who are obliged to live in such marginalized places.

Deer forests, game shooting and landed estates in the South West of Ireland, 1840 - 1970

OpenAIRE

Ryan, John M. (Sean)

2001-01-01

This thesis is concentrated on the historical aspects of the elitist field sports of deer stalking and game shooting, as practiced by four Irish landed ascendancy families in the south west of Ireland. Four great estates were selected for study. Two of these were, by Irish standards, very large: the Kenmare estate of over 136,000 acres in the ownership of the Roman Catholic Earls of Kenmare, and the Herbert estate of over 44,000 acres in the ownership of the Protestant Herbert family. The oth...

The role and significance of green spaces in recent Slovenian residential estates

Directory of Open Access Journals (Sweden)

Davorin Gazvoda

2001-01-01

Full Text Available The design of new housing estates in Slovenia isn’t improving despite new technologies and expansive professional knowledge in various fields from urban and architectural design to landscape design of open spaces. Low availability of building space and desired growth of returns from given sites by increasing building density and quantity of homes are both diminishing possibilities for adequate design of green surfaces that could significantly improve the quality of the living environment. Comparison with older housing estates shows that green neighbourhood surfaces designed thirty or more years ago are much better. Despite changed social conditions, parameters defining high quality living environments haven’t changed. Therefore at all levels of urban planning and aligned to adequate spatial policies it is necessary to strive for more spacious housing estates with larger shares of suitably designed green surfaces.

20th International Symposium on Advancement of Construction Management and Real Estate

CERN Document Server

Zheng, Sheng; Luo, Jiaojiao; Wang, Wei; Mo, Zhibin; Shan, Liping

2017-01-01

These conference proceedings offer an outstanding resource for academics and professionals, sharing essential findings on the latest developments in real estate and construction management. The subject is “Advancement of Construction Management and Real Estate” in the context of new-type urbanization. The Chinese Research Institute of Construction Management (CRIOCM), working in close collaboration with Zhejiang University, organized CRIOCM2015, the 20th International Symposium. Written by academics and professionals from all over the world, these proceedings discuss the latest achievements, research outputs and advances between frontier disciplines in the field of construction management and real estate. They cover a wide range of topics, including new-type urbanization, land development and land use, urban development and management, the real estate market and housing policies. The discussions will provide an important reference source on the implementation of new-type urbanization in China and abroad.

Impact of real estate interventions on organisational performance

NARCIS (Netherlands)

de Vries, JC; de Jonge, H.; van der Voordt, Theo

2008-01-01

Background: Real estate is increasingly used as a source of improving the performance of organisations by an improved image, cost reductions, increased employee satisfaction and increased labour productivity. A clear conceptual framework and standardised Key Performance Indicators (KPIs) are needed

Determinants of Funds Demand and Supply; Deepening Finance Access of Real Estate Investment in China

Directory of Open Access Journals (Sweden)

Lkhagvasuren Togtokhbuyan

2012-11-01

Full Text Available This huge gap between financing needs and the available financing capacity represents major constraints to growth opportunities in business financing, and accords with one of requirements strategy of stimulating real sector financing by mobilizing cheap long term saving. Real estate investment is a capital intensive venture and this implies that firms venturing into this sector need to have a strong capital structure to sustain development. There is high competition amongst the real developers in quest for funds from formal and informal sources to meet their financial needs. Many real Estate firms are experiencing a credit fix. In the recent move by the Peoples Bank of China to clamp down lending in the real estate sector; the People’s bank of China tightened monetary policy by raising interest rates which in effect lead to increased cost of capital. The central government has also encouraged banks to adopt slow lending to real estate projects. According to the People's Bank of China (PBOC, the increase in cumulative loans related to housing projects totaled ¥1.3 trillion ($198 billion in 2011, down 38 percent from 2010, and new loans to the property sector comprised 17.5 percent of total loans in 2011, down from 27 percent in 2010.The remaining prudent alternative is innovation for exploitation of other means of acquiring funds for real estate venture. Real estate investors need to deepen and broaden their options of financing their activities to avoid credit squeeze.

Methods of selecting factors in the analysis of the real estates market

OpenAIRE

Jasińska, Elżbieta; Preweda, Edward

2006-01-01

In the paper the problem of selecting the method of choosing factors in factorial analysis is presented. For the database of 61 real estates the process of singling out the factors was carried out with the use of all the methods proposed in the STATISTICA 6.0 pack. A particular attention was paid on the number of differentiated factors and the efficiency of subsequent methods for the analysis of the real estates market. Edward Preweda

Urban Tech on the Rise: Machine Learning Disrupts the Real Estate Industry

OpenAIRE

Chaillou, Stanislas; Fink, Daniel; Gonçalves, Pamella

2018-01-01

The practice of AI-powered Urban Analytics is taking off within the real estate industry. Data science and algorithmic logic are close to the forefront of new urban development practices. How close? is the question — experts predict that digitization will go far beyond intelligent building management systems. New analytical tools with predictive capabilities will dramatically affect the future of urban development, reshaping the real estate industry in the process.

The Application of Japanese Candlestick Charting on the Residential Real Estate Market

Directory of Open Access Journals (Sweden)

Gdakowicz Anna

2015-02-01

Full Text Available The real estate market is regarded as a part of the capital market. Just as they invest in securities, investors allocate their funds in real estate, hoping to make a sound profit. There are many tools that support the process of investing on the stock exchange, such as a technical analysis. There are also proven methods that help predict future prices of assets on the basis of their historic quotations.

Building healthy communities: establishing health and wellness metrics for use within the real estate industry.

Science.gov (United States)

Trowbridge, Matthew J; Pickell, Sarah Gauche; Pyke, Christopher R; Jutte, Douglas P

2014-11-01

It is increasingly well recognized that the design and operation of the communities in which people live, work, learn, and play significantly influence their health. However, within the real estate industry, the health impacts of transportation, community development, and other construction projects, both positive and negative, continue to operate largely as economic externalities: unmeasured, unregulated, and for the most part unconsidered. This lack of transparency limits communities' ability to efficiently advocate for real estate investment that best promotes their health and well-being. It also limits market incentives for innovation within the real estate industry by making it more difficult for developers that successfully target health behaviors and outcomes in their projects to differentiate themselves competitively. In this article we outline the need for actionable, community-relevant, practical, and valuable metrics jointly developed by the health care and real estate sectors to better evaluate and optimize the "performance" of real estate development projects from a population health perspective. Potential templates for implementation, including the successful introduction of sustainability metrics by the green building movement, and preliminary data from selected case-study projects are also discussed. Project HOPE—The People-to-People Health Foundation, Inc.

Identifying Selected Behavioral Determinants of Risk and Uncertainty on the Real Estate Market

Directory of Open Access Journals (Sweden)

Brzezicka Justyna

2014-07-01

Full Text Available Various market behaviors can be characterized as risky or uncertain, thus their observation is important to the real estate market system. The extensive use of behavioral factors facilitates their implementation and studies in relation to the real estate market system. The behavioral approach has established its own instrumentation which enables elements of risk and uncertainty to be quantified.

Forest values and the impact of the federal estate tax on family forests

Science.gov (United States)

Brenton J. Dickinson; Brett J. Butler; Michael A. Kilgore; Paul Catanzaro; John Greene; Jaketon H. Hewes; David Kittredge; Mary. Tyrrell

2012-01-01

Previous research has suggested that heirs to family forest land may sell timber and/or land in order to pay state and/or federal estate taxes, which could result in land use conversion or other adverse ecological impacts. We estimated the number of Minnesota family forest landowners and the associated acreage that could be subject to estate taxes at various exemption...

Whole-word frequency and inflectional paradigm size facilitate Estonian case-inflected noun processing.

Science.gov (United States)

Lõo, Kaidi; Järvikivi, Juhani; Baayen, R Harald

2018-06-01

Estonian is a morphologically rich Finno-Ugric language with nominal paradigms that have at least 28 different inflected forms but sometimes more than 40. For languages with rich inflection, it has been argued that whole-word frequency, as a diagnostic of whole-word representations, should not be predictive for lexical processing. We report a lexical decision experiment, showing that response latencies decrease both with frequency of the inflected form and its inflectional paradigm size. Inflectional paradigm size was also predictive of semantic categorization, indicating it is a semantic effect, similar to the morphological family size effect. These findings fit well with the evidence for frequency effects of word n-grams in languages with little inflectional morphology, such as English. Apparently, the amount of information on word use in the mental lexicon is substantially larger than was previously thought. Copyright © 2018 Elsevier B.V. All rights reserved.

Conceptual co-presence of motion and emotion in the Estonian terms of personality

Directory of Open Access Journals (Sweden)

Heili Orav

2010-05-01

Full Text Available The purpose of the study was to find out whether the conceptual connection of emotion and motion is holding in the domain of personality traits. In a quantitative study 40 Estonian terms of personality traits were investigated and a conclusion was driven that, indeed, the qualities of emotionality and motion are perceived as co-present characteristics. In further data analysis some visualized measures were applied in order to get further insights into the hidden structure of the data. The self-organizing map (SOM analysis revealed an additional dimension of axiological evaluations present in the semantics and the SOM meta-analysis technique revealed groups of near synonymous words as well as gave overview of the more general structure common in the two data sets. The latter was tentatively explained by the person’s habitual level of activation.DOI: http://dx.doi.org/10.5128/ERYa6.21

Neural Networks Modelling of Municipal Real Estate Market Rent Rates

Directory of Open Access Journals (Sweden)

Muczyński Andrzej

2016-12-01

Full Text Available This paper presents the results of research on the application of neural networks modelling of municipal real estate market rent rates. The test procedure was based on selected networks trained on the local real estate market data and transformation of the detected dependencies – through established models – to estimate the potential market rent rates of municipal premises. On this basis, the assessment of the adequacy of the actual market rent rates of municipal properties was made. Empirical research was conducted on the local real estate market of the city of Olsztyn in Poland. In order to describe the phenomenon of market rent rates formation an unidirectional three-layer network and a network of radial base was selected. Analyses showed a relatively low degree of convergence of the actual municipal rent rents with potential market rent rates. This degree was strongly varied depending on the type of business ran on the property and its’ social and economic impact. The applied research methodology and the obtained results can be used in order to rationalize municipal property management, including the activation of rental policy.

History of experimental psychology from an Estonian perspective.

Science.gov (United States)

Allik, Jüri

2007-11-01

A short review of the development of experimental psychology from an Estonian perspective is presented. The first rector after the reopening of the University of Dorpat (Tartu) in 1802, Georg Friedrich Parrot (1767-1852) was interested in optical phenomena which he attempted to explain by introducing the concept of unconscious inferences, anticipating a similar theory proposed by Herman von Helmholtz 20 years later. One of the next rectors, Alfred Wilhelm Volkmann (1800-1878) was regarded by Edwin Boring as one of the founding fathers of the experimental psychology. Georg Wilhelm Struve (1793-1864) played an essential part in solving the problem of personal equations. Arthur Joachim von Oettingen (1836-1920) developed a theory of music harmony, which stimulated his student Wilhelm Friedrich Ostwald (1853-1932) to study colour harmony. Emil Kraepelin (1856-1926), the founder of modern psychiatry, is by far the most important experimental psychologist who has worked in Estonia. His successor Wladimir von Tchisch (1855-1922), another student of Wilhelm Wundt, continued Kraepelin's work in experimental psychology. The lives of Wolfgang Köhler (1887-1967), who was born in Reval (Tallinn), and Oswald Külpe (1862-1915), who graduated from the University of Dorpat, extended the link between the history of experimental psychology and Estonia. Karl Gustav Girgensohn (1875-1925), the founder of the Dorpat School of the psychology of religion, stretched the use of experimental methods to the study of religious experience.

Wills, Trusts, and Charitable Estate Planning: An Analysis of Document Effectiveness Using Panel Data

Science.gov (United States)

James, Russell N., III

2009-01-01

This paper compares pre-death charitable testamentary expectations with post-death distributions for deceased panel members in the 1995-2006 Health and Retirement Study. Most respondents who reported having a charitable estate plan in the survey wave immediately prior to their death ultimately generated no charitable estate gift after death.…

Iseseisvusdeklaratsioonid 1776–1918. The Estonian Declaration of Sovereignty: An Example of the Civilizing Force of Hypocrisy

Directory of Open Access Journals (Sweden)

Hent Kalmo

2012-06-01

Full Text Available Sovereignty has been characterised as a form of “organized hypocrisy”, a system governed by a set of rules that are generally recognised as binding and yet are continually infringed upon by the most powerful actors. This idea can be extended to analyse the role of sovereignty within the Soviet Union. The Soviet Union was nominally governed by a Constitution which endowed the Union Republics with the right of secession, but there was no realistic possibility of exercising this right. One should not rush to conclude, however, that the actual wording of the Soviet Constitution of 1977 was entirely without relevance. As Jon Elster has argued, hypocrisy can have a “civilizing force” when the need to appear impartial and to retain public credibility forces actors to choose a strategy they would not choose otherwise. A good example of this kind of argumentative constraint is offered by the dilemma faced by the Soviet leadership after the mid-1980s, as it became reluctant to use military force to suppress independence movements within the Baltic States while, at the same time, promising to give more weight to the Soviet Constitution and respect the “sovereignty” of the Union Republics. In this setting, the ambiguity of the word “sovereignty” could be played upon by a whole gamut of political movements in order to further their agenda, from local communists eager to expand their autonomy within the Soviet system to those making an explicit bid for the restoration of independence. Significant legal and political changes could be justified as mere conclusions from the constitutionally recognised status of the Union Republics – a strategy which was all the more effective as Moscow struggled to formulate an alternative line of constitutional interpretation that could be used to counter the Baltic claims. This exchange of opinions escalated into a constitutional conflict in November 1988, when the Estonian Supreme Soviet responded to

Library 3.0 intelligent libraries and apomediation

CERN Document Server

Kwanya, Tom; Underwood, Peter

2015-01-01

The emerging generation of research and academic library users expect the delivery of user-centered information services. 'Apomediation' refers to the supporting role librarians can give users by stepping in when users need help. Library 3.0 explores the ongoing debates on the "point oh” phenomenon and its impact on service delivery in libraries. This title analyses Library 3.0 and its potential in creating intelligent libraries capable of meeting contemporary needs, and the growing role of librarians as apomediators. Library 3.0 is divided into four chapters. The first chapter introduces and places the topic in context. The second chapter considers "point oh” libraries. The third chapter covers library 3.0 librarianship, while the final chapter explores ways libraries can move towards '3.0'.

Modelling real estate business for governance and learning

DEFF Research Database (Denmark)

Stubkjær, Erik

2006-01-01

as identified and declared areas of excellence. Within the above context, the paper refers to outcomes and experiences from the research action: Modelling Real Property Transactions (2001-2005). Among others, processes related to real estate (purchase, subdivision) were modelled and corresponding ontologies...

Corporate real estate strategies for future higher education

NARCIS (Netherlands)

Ronald Beckers; Driessen Jasper

2017-01-01

Purpose – This paper aims to explore the alignment of Corporate Real Estate (CRE) strategies of Dutch Universities of Applied Sciences (UAS) with the developments in higher education. Methodology/approach – The paper first illustrates the key developments in higher education learning and

Real Estate Across the United States (REXUS) Inventory (Building)

Data.gov (United States)

General Services Administration — Real Estate Across the United States (REXUS) is the primary tool used by PBS to track and manage the government's real property assets and to store inventory data,...

Croatian library leaders’ views on (their library quality

Directory of Open Access Journals (Sweden)

Kornelija Petr Balog

2014-04-01

Full Text Available The purpose of this paper is to determine and describe the library culture in Croatian public libraries. Semi-structured interviews with 14 library directors (ten public and four academic were conducted. The tentative discussion topics were: definition of quality, responsibility for quality, satisfaction with library services, familiarization with user perspective of library and librarians, monitoring of user expectations and opinions. These interviews incorporate some of the findings of the project Evaluation of library and information services: public and academic libraries. The project investigates library culture in Croatian public and academic libraries and their preparedness for activities of performance measurement. The interviews reveal that library culture has changed positively in the past few years and that library leaders have positive attitude towards quality and evaluation activities. Library culture in Croatian libraries is a relatively new concept and as such was not actively developed and/or created. This article looks into the library culture of Croatian libraries, but at the same time investigates whether there is any trace of culture of assessment in them. Also, this article brings the latest update on views, opinions and atmosphere in Croatian public and academic libraries.

Real Estate Investment Trusts And Fundamentals of Real Estate Investments : A Case of Turkey(Gayrimenkul Yatırım Ortaklıkları ve Gayrimenkul Yatırımlarının Temelleri: Türkiye Örneği)

OpenAIRE

G. Cenk AKKAYA; Nilgün Kutay; Mine Tükenmez

2005-01-01

A real estate investment trust (REIT) is a corporation or a business trust that combines the capital of many investors to acquire (or provide financing for) various real estate assets. Investors get a share of the earnings, depreciation, etc. from the portfolio of real estate holdings that the REIT owns. REITs were created to provide investors with the opportunity to participate in the benefits of ownership of larger-scale commercial real estate or mortgage lending. Finally, REITs is that the...

Estates, bequests, and inheritances in Sweden - A look into the Belinda databases

OpenAIRE

Elinder, Mikael; Erixson, Oscar; Escobar, Sebastian; Ohlsson, Henry

2014-01-01

The objective of this paper is to describe two new administrative Swedish databases, referred to as the Belinda databases. Together, these databases contain the most detailed individual-level data on estates, bequests, and inheritances currently available. We present descriptive statistics for the key variables in the databases to give a picture of the size of estates, the content of the bequests, and who the recipients of the inheritances are. The statistics may serve as a point of reference...

Pricing and simulation for real estate index options: Radial basis point interpolation

Science.gov (United States)

Gong, Pu; Zou, Dong; Wang, Jiayue

2018-06-01

This study employs the meshfree radial basis point interpolation (RBPI) for pricing real estate derivatives contingent on real estate index. This method combines radial and polynomial basis functions, which can guarantee the interpolation scheme with Kronecker property and effectively improve accuracy. An exponential change of variables, a mesh refinement algorithm and the Richardson extrapolation are employed in this study to implement the RBPI. Numerical results are presented to examine the computational efficiency and accuracy of our method.

Time-varying correlations in global real estate markets: A multivariate GARCH with spatial effects approach

Science.gov (United States)

Gu, Huaying; Liu, Zhixue; Weng, Yingliang

2017-04-01

The present study applies the multivariate generalized autoregressive conditional heteroscedasticity (MGARCH) with spatial effects approach for the analysis of the time-varying conditional correlations and contagion effects among global real estate markets. A distinguishing feature of the proposed model is that it can simultaneously capture the spatial interactions and the dynamic conditional correlations compared with the traditional MGARCH models. Results reveal that the estimated dynamic conditional correlations have exhibited significant increases during the global financial crisis from 2007 to 2009, thereby suggesting contagion effects among global real estate markets. The analysis further indicates that the returns of the regional real estate markets that are in close geographic and economic proximities exhibit strong co-movement. In addition, evidence of significantly positive leverage effects in global real estate markets is also determined. The findings have significant implications on global portfolio diversification opportunities and risk management practices.

Comparative analysis of idiom selection and sequencing 5 in Estonian basic school EFL coursebooks

Directory of Open Access Journals (Sweden)

Rita Anita Forssten

2017-05-01

Full Text Available The article investigates the selection and sequencing of the idioms encountered in two locally-produced and international coursebook series currently employed in Estonian basic schools. It is hypothesized that there exists a positive correlation between idioms’ difficulty and coursebooks’ language proficiency level. The hypothesis is tested through a statistical analysis of the idioms found which are categorized in terms of their analysability into three categories where category 1 includes analysable semi-literal idioms, category 2 comprises analysable semi-transparent idioms, and category 3 encompasses non-analysable opaque idioms, and then analysed through an online language corpus (British National Corpus. The results of the study reveal that the coursebook authors under discussion have disregarded idioms’ frequency as a criterion for selection or sequencing, whereas the factor utilized to some extent is the degree of analysability.

12 CFR 560.101 - Real estate lending standards.

Science.gov (United States)

2010-01-01

..., and reporting requirements to monitor compliance with the savings association's real estate lending... institutions' business plans and, when undertaken in a prudent manner, will not be subject to examiner... policies and strategic plan. Factors that should be considered include: • The size and financial condition...

RUSSIAN AND FOREIGN PRACTICE OF VALUATING MUNICIPAL REAL ESTATE

Directory of Open Access Journals (Sweden)

Oleg V. Likhomanov

2017-09-01

Full Text Available The authors analyze the real estate tax system of England, France, Germany, the USA, Canada, Sweden, Denmark, Holland, Spain, Portugal, Poland, Chile, Singapore, the Philippines, and Japan. The following activities are proposed with the aim of creating an effective system of municipal real estate management and improving the quality of local government: to organize the smooth functioning of full and timely accounting of the municipal real estate, the introduction of an automated registry system, including legal, technical, and economic components of records; to develop scientifically based optimal management solutions on the disposal of municipal property, in compliance with the balance of fiscal, investment and socially-oriented objectives in the course of operational management, transfer in use or trust, disposition, use as the authorized capital; to develop the optimal solutions for selecting strategies for achieving maximum economic efficiency and increasing investment attractiveness of municipal property; to exercise effective control over regulatory use of municipal property (especially land resources for its intended purpose; to organize work on reliable cadastral valuation of the property; to provide the state budget institutions for cadastral valuation established in the regions with qualified personnel from among the practicing independent appraisers; to engage independent appraisers for analysis and monitoring of real estate market with the aim of identifying pricing factors and ensuring reliable results, compliant with relevant market data; to completely eliminate the possibility of pressure by officials of local self-government bodies at the state budget institutions for the cadastral valuation to establish the desired orientations of the cadastral value. The authors propose to initiate the introduction of uniform date of establishment of the cadastral value on the territory of the Russian Federation with the aim of providing a

A Vision for ARES in the Twenty-First Century: The Virtual Community of Real Estate Thought Leaders

OpenAIRE

Stephen E. Roulac

1996-01-01

In the twenty-first century the American Real Estate Society (ARES) is a virtual community of real estate thought leaders, electronically interconnected and linked through the International Real Estate Society to counterpart organizations on all major continents as well as numerous country-specific societies. ARES growth is attributable to its emphasis on rigorous applied microeconomic decisionmaking and an inclusive, open style. The initiatives of the Strategic Planning Task Force, whose rep...

26 CFR 55.4981-2 - Imposition of excise tax with respect to certain undistributed income of real estate investment...

Science.gov (United States)

2010-04-01

... certain undistributed income of real estate investment trusts; calendar years beginning after December 31... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-2 Imposition of excise tax with...

Eesti patsient. Haiguse ja haige inimese kujutamise mudel 19. sajandi eesti kultuuris ja kirjasõnas. The Estonian Patient: A Model for the Representation of Illness and the Ill in 19th Century Estonian Culture and Letters

Directory of Open Access Journals (Sweden)

Janek Kraavi

2012-04-01

Full Text Available The portrait of the 18th and 19th century „Estonian patient” sketched in this article is a theoretical model of the ill person, based mainly on literary texts, but with reference to a variety of scientific and popular-scientific material. The point of departure is the classic postcolonial theorist, Frantz Fanon, in whose writings medicine, healing, and discourse on such topics are seen as the functioning of a specific colonial practice. The most notable characteristic of the figure of the Estonian patient is non-communicativeness. Communication is avoided and feared primarily because it has to be directed toward those in higher positions of power, or to institutions that embody power (the apothecary, the hospital. While these traits also characterize the separation between peasants and their rulers more generally, in a situation of illness the exclusion is felt with a double intensity. Sickness casts the peasant in a double bind: when in need of help or healing, contact across the divide between social rank, and – more broadly, between two cultures and ways of understanding the world, becomes unavoidable. In such situations, illness signifies an intensification of the gap in social standing. The ill person, who already stands on a lower rung of the social hierarchy, becomes all the more marginalized. In keeping with these observations, the real reason behind indecisiveness and refusal of medical treatment may well be an effort to avoid or postpone humiliation on the basis of lower social standing. Other contributing factors might include unconscious resistance – or even a conscious model of resistance – in the psyche, which manifests as an avoidance of communication. The content and motivating force for the model is not heroism, but rather a sense of shame. Indeed, behind the context of medical culture lurks ethnic and material isolation. The individual’s economic situation, living conditions, education and – most important – his

Real Estate Investment Trusts And Fundamentals of Real Estate Investments : A Case of Turkey(Gayrimenkul Yatırım Ortaklıkları ve Gayrimenkul Yatırımlarının Temelleri: Türkiye Örneği

Directory of Open Access Journals (Sweden)

G. Cenk AKKAYA

2005-01-01

Full Text Available A real estate investment trust (REIT is a corporation or a business trust that combines the capital of many investors to acquire (or provide financing for various real estate assets. Investors get a share of the earnings, depreciation, etc. from the portfolio of real estate holdings that the REIT owns. REITs were created to provide investors with the opportunity to participate in the benefits of ownership of larger-scale commercial real estate or mortgage lending. Finally, REITs is that they are probably the best inflation hedge around.

26 CFR 1.47-5 - Estates and trusts.

Science.gov (United States)

2010-04-01

... Computing Credit for Investment in Certain Depreciable Property § 1.47-5 Estates and trusts. (a) In general... computing qualified investment with respect to such property, a recapture determination shall be made with... such properties is $15,000, computed as follows: Basis Applicable percentage Qualified investment $7...

Customer satisfaction amongst users of estate surveying and ...

African Journals Online (AJOL)

Customer satisfaction and service quality are crucial factors in real estate professional service delivery. Firm size, amongst other factors, influences firms' service quality and hence its customers' satisfaction levels. This study investigated the influence of firm size on customer satisfaction levels of users of professional ...

32 CFR 644.23 - Real Estate Planning Documents.

Science.gov (United States)

2010-07-01

... PROPERTY REAL ESTATE HANDBOOK Project Planning Military (army and Air Force) and Other Federal Agencies... of any peculiar or unusual problems anticipated in connection with the proposed acquisition including... property for U.S. Army Reserve and Army National Guard use by transfer from another military department or...

Real Estate Course Outlines--Principles, Appraisal, Finance, Law, Math, Property Management, Investments, Marketing, Brokerage.

Science.gov (United States)

Lyon, Robert

This series of course outlines was developed by the Texas Real Estate Research Center to help instructors in developing courses in compliance with the Texas Real Estate License Act Section 7(a). The outlines are general in nature and designed to serve as the basis for the development of a comprehensive course outline based on the texts and…

77 FR 43146 - Twin Cities & Western Railroad Company, the Estate of Douglas M. Head, and the DMH Trust fbo...

Science.gov (United States)

2012-07-23

... DEPARTMENT OF TRANSPORTATION Surface Transportation Board [Docket No. FD 35642] Twin Cities & Western Railroad Company, the Estate of Douglas M. Head, and the DMH Trust fbo Martha M. Head--Continuance... Class III rail carrier, and the Estate of Douglas M. Head (the Estate), a noncarrier, to continue in...

Towards phronetic knowledge for strategic planning in corporate real estate management: A real options approach

NARCIS (Netherlands)

van Reedt Dortland, Maartje; Voordijk, Johannes T.; Dewulf, Geert P.M.R.

2014-01-01

Purpose – The objective of this paper is to provide insights about the potential of real option thinking for corporate real estate management (CREM) from the owner-user perspective. A promising approach to classifying and evaluating flexibility in real estate is the real options approach. Most

Eesti Vabariigi presidendi hr Arnold Rüütli pöördumine / Arnold Rüütel

Index Scriptorium Estoniae

Rüütel, Arnold, 1928-

2003-01-01

Ilmunud ka: Proceedings of the 9th international conference "Estonia and the European Union: Estonia on its way to a changing Europe" : October 30-November 1, 2002, Tallinn, Estonian National Library. - Tallinn, lk. 10-13. Vabariigi presidendi kõne 9. rahvusvahelise konverentsi "Eesti ja Euroopa Liit: Eesti teel muutuvasse Euroopasse" avamisel

Corporate real estate alignment strategies in dutch higher education

NARCIS (Netherlands)

Theo van der Voordt; Ronald Beckers

2014-01-01

This paper aims to explore the management approaches concerned with the process of aligning Corporate Real Estate (CRE) with organizational goals on a strategic level and regarding day-to-day operating activities in higher education institutes.

Pilk ingliskeelse kirjanduse tõlgetele 18. sajandi lõpust 20. sajandi algusveerandini / A Look at Estonian Translations of English Literature from the late 18th Century to the Early 20th Century

Directory of Open Access Journals (Sweden)

Krista Mits

2012-06-01

Full Text Available The aim of this article is to provide an overview of translations of English literature into Estonian between 1779 and 1917. There is an attempt to analyse the texts by describing them on the basis of, or in their departure from, a text or texts that chronologically and logically precede them. The discussion includes the nature of the transfer and the changes that have been made to the text, either because they existed in the source or mediating text or because of the expectations or requirements in the receptor, i.e. Estonian culture. The translated texts are seen in their historical-cultural context. For the analysis, a corpus of translated texts – religious, fiction, drama and non-fiction (published in a book form was compiled. The general orientation of Estonia until the 1880s was to the German cultural sphere. So the first translations of English literature were made via a mediating language, which was German. English Puritan writers were introduced by the Pietist missionaries with the aim of spreading their teachings in the second half of the 18th century. At about the same time the narrative element was introduced into stories with religious content. Some internationally popular stories, e.g. the Inkle and Yarico story, later robinsonades, stories of slavery and plant at ion life, as well as Amer ican Indian st or ies wer e also t r anslat ed fr om Ger man. However, until  1875  ver  y  few  translations  of  English  literature  into  E stonian were  published.  The  last quarter of the 19th century saw an explosion in literary production: there was a substantial increase  both  in  the  number  of  translations  of  English  literature  into  E stonian  as  well  as diversification of genres. This continued into the first decade of the 20th  centur y,  when  the sociopolitical situation in Estonia changed. In addition, books came to be translated directly from  English,  although  many  translations �

12 CFR 617.7610 - What should the System institution do when it decides to sell acquired agricultural real estate?

Science.gov (United States)

2010-01-01

... decides to sell acquired agricultural real estate? 617.7610 Section 617.7610 Banks and Banking FARM CREDIT... institution do when it decides to sell acquired agricultural real estate? (a) Notify the previous owner, (1) Within 15 days of the System institution's decision to sell acquired agricultural real estate, it must...

12 CFR 617.7615 - What should the System institution do when it decides to lease acquired agricultural real estate?

Science.gov (United States)

2010-01-01

... decides to lease acquired agricultural real estate? 617.7615 Section 617.7615 Banks and Banking FARM... the System institution do when it decides to lease acquired agricultural real estate? (a) Notify the... real estate at a rate equivalent to the appraised rental value of the property. (1) Within 15 days...

12 CFR 617.7620 - What should the System institution do when it decides to sell acquired agricultural real estate...

Science.gov (United States)

2010-01-01

... decides to sell acquired agricultural real estate at a public auction? 617.7620 Section 617.7620 Banks and... What should the System institution do when it decides to sell acquired agricultural real estate at a public auction? System institutions electing to sell or lease acquired agricultural real estate or a...

Competency Based Curriculum for Real Estate Agent.

Science.gov (United States)

McCloy, Robert J.

This publication is a curriculum and teaching guide for preparing real estate agents in the state of West Virginia. The guide contains 30 units, or lessons. Each lesson is designed to cover three to five hours of instruction time. Competencies provided for each lesson are stated in terms of what the student should be able to do as a result of the…

26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Method of taxation of shareholders of real estate investment trusts. 1.857-6 Section 1.857-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT...-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income. Except...

The Impact of Staging Olympic Games on Real Estate Price in Beijing

OpenAIRE

Tang Xuebing; Yao Yongling

2012-01-01

The price of the real estate in many cities of China has been rising up rapidly since a couple of years ago. Particularly, the increasing period is coinciding with the period of economic rising in Beijing. Therefore, many people thank that the higher price is mostly made by holding Olympic Game in 2008. In order to separate Olympic factor and non-Olympic factors, which were supposed to impact the price of real estate in Beijing, Differences-in-Differences (DD) method will be adopted in this p...

Construction and the Analysis of the Models of Mass Appraisal of Residential Real Estate in Riga and Daugavpils

Directory of Open Access Journals (Sweden)

Oksana Ruzha

2013-01-01

Full Text Available Mass appraisal of real estate is one of the most classical economic tasks in accomplishing of which econometric modeling is successfully applied. The following article dwells upon three models used for estimating the commercial value of residential real estate. For the purposes of the research the market of residential real estate of two cities (i.e. capital of Latvia - Riga and the regional centre – Daugavpils has been studied. The statistical analysis of the sales data for 2010-2011 has allowed distinguishing pricing factors of the residential real estate, both at the regional level, and at the level of a building and object of real estate. Modeling was conducted with the use of correlation and regression and cluster analyses. The additive and multiplicative models based on the regression equation and the model of the cluster analysis based on the method of parallel sectioning have been presented

Real Estate and the Asian Crisis

OpenAIRE

Quigley, John M.

2002-01-01

This paper suggests that activities in the real estate markets in Southeast and East Asian economies were an important contributing force to the financial crises of 1997 in the Asian economies. The analysis relies upon unpublished data reported contemporaneously by financial institutions and market watchers to document the extent of the imbalances in the real property market that were evident to informed observers at the time of the financial collapse. The analysis argues that a series of ref...

Experiments to Enhance Public Real Estate in Italy: the Case of the FIP Fund

Directory of Open Access Journals (Sweden)

Andrea Ciaramella

2012-04-01

Full Text Available The Italian State’s real estate is involved in a boundary definition process which is still in progress. The experiments in process and the comparison between Public Administration and private operators often focus the debate on issues which relate to the financial instruments or the company vehicles which may be adopted. However, no enhancement is possible in the absence of an approach aimed at a precise knowledge of the characteristics of every individual building. The article summarizes the experiment of the most important public contribution investment fund achieved in Italy (Public Real Estate Investment Fund and demonstrates the complex technical and managerial activity necessary to regularise the real estate and which is indispensable for making the management company’s objectives feasible.

Macroorganización estatal, instituciones y contralorías

Directory of Open Access Journals (Sweden)

Carlos Ariel Sanchez-Torres

2010-03-01

Full Text Available Este artículo examina en qué medida la ubicación de las contralorías (entidades de fiscalización superior en la  macroorganización estatal colombiana y su diseño institucional afectan su eficacia. El marco teórico del trabajo está constituida por la teoría de las instituciones (North  y  la teoría  de las macroorganizaciones  (Matus y, a partir de él y del examen de las interrelaciones concretas en que intervienen las contralorías dentro de la organización estatal, se identifican  fallas en el diseño institucional  de las mismas,  relativas a su independencia y a la efectividad de la evaluación de gestión y resultados.

Libraries for users services in academic libraries

CERN Document Server

Alvite, Luisa

2010-01-01

This book reviews the quality and evolution of academic library services. It revises service trends offered by academic libraries and the challenge of enhancing traditional ones such as: catalogues, repositories and digital collections, learning resources centres, virtual reference services, information literacy and 2.0 tools.studies the role of the university library in the new educational environment of higher educationrethinks libraries in academic contextredefines roles for academic libraries

Commercial real estate development and valuation in the Netherlands

NARCIS (Netherlands)

Schoenmaker, Dennis Albert Jan

2016-01-01

In the past three decades, financial deregulation, or the process of removing governmental rules controlling the way that financial organizations operate, has facilitated interconnections between commercial real estate markets, the financial sector and national economic markets. As a result,

26 CFR 1.48-6 - Estates and trusts.

Science.gov (United States)

2010-04-01

... Computing Credit for Investment in Certain Depreciable Property § 1.48-6 Estates and trusts. (a) In general... properties plus the qualified investment with respect to the total cost of used section 38 properties... investment with respect to the total bases of all new section 38 properties plus the qualified investment...

Exa mining The Measurement Methods of Investment Properties of Real Estate Investment Trusts According to Turkish Accounting Standard 40: Investment Properties Standard

Directory of Open Access Journals (Sweden)

Emine Çına Bal

2015-03-01

Full Text Available Recently, the real estate industry has developed rapidly in Turkey. As an investment tool,investment in real estate became essential. Within the framework of the Capital Markets Law, organized by the Capital Markets Board of Turkey real estate investment trusts, real estate, real estate-based projects, and real estate capital market instruments by investing in a portfolio management company operating in the specific type. In this study, measurement methods of investment properties after recogn 31 real estate investment trust companies that traded in Borsa Istanbul is analyzed in order to examine the effect of policy selection on return on equity, return on asset and market to book value ratio of the companies’ financial statements and disclosures by using the nonparametric test of Mann-Whitney U Test. Non-consolidated financial statements and disclosures for 2013 of 21 real estate investment trust companies is included to the examination. Results of the test that is individually applied for each ratio show that the effect of policy selection on the ratios is statistically insignificant.

Analysis of the main sources of investments financing in real estate

Directory of Open Access Journals (Sweden)

Ylldeze Sokoli

2016-03-01

Full Text Available The development of the construction industry is an important sector and the special contribution to the gross domestic product and as such should be subject to study, because the performance of the fund financing the construction production is closely linked to the performance of GDP, but also the role of this sector in generating economic growth. Even in our country’s construction sector, as one of the leading sectors of the economy has affected the growth trend of the Albanian economy. Many developing economies have shown that credit markets and remittances are the main source of financing long-term investments in construction. Increased investment in the real estate market includes free financial resources and other populations, but the development and expansion of this sector has led to the reduction of unemployment in the country. In periods of economic growth, coupled with the growth of personal income, people seek to improve their living conditions and seek to take credit for use to purchase real estate. The role of the banking system in financing for investments in the real estate market is very important. The purpose of this paper is to identify what are the factors affecting the financing of investments in the construction sector, and to analyze the important relationships between them and the financing of investments in real estate. The methodology used in the paper is based on foreign literature, materials and works of local and foreign authors. The data were taken from the reports of Bank of Albania’s Institute of Statistics, World Bank and others. Linear Regression model is built referring OLS method, to determine the factors affecting the financing of investments in the real estate market. The results of this study can be used by relevant institutions and central governmental institutions for the formulation of policies and strategies for the development of this industry, as well as the stakeholders of this sector (businesses

32 CFR 644.8 - Planning and scheduling real estate activities.

Science.gov (United States)

2010-07-01

... (CONTINUED) REAL PROPERTY REAL ESTATE HANDBOOK Project Planning Civil Works § 644.8 Planning and scheduling... of sound judgment, actual hardship is found to exist. (iii) Individual tract ownerships recommended...

Laienemisest taasühinemiseni / Per Stenmarck

Index Scriptorium Estoniae

Stenmarck, Per

2003-01-01

Ilmunud ka: Proceedings of the 9th international conference "Estonia and the European Union: Estonia on its way to a changing Europe" : October 30-November 1, 2002, Tallinn, Estonian National Library. - Tallinn, lk. 70-72. Euroopa Parlamendi ja EL-Eesti parlamentaarse ühiskomitee liige kandidaatriikide Euroopa Liiduga ühinemise ajaloolisest tähtsusest