... 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...
... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Dividends paid by a real estate investment trust after close of taxable year. 1.858-1 Section 1.858-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1...
Choi, Shinae; Kim, Minjung; McDonough, Ian M
This study investigated the estate planning and advance care planning (ACP) of older adults diagnosed with Alzheimer's disease (AD) for the presence of (1) a valid will, (2) a durable power of attorney for health care, and (3) a living will. We analyzed 10,273 adults aged 65 and older from the 2012 Health and Retirement Study (HRS) using multilevel logistic regression. We found that a diagnosis of AD was significantly associated with the ACP variables. Older adults with AD were more likely to assign a durable power of attorney for health care and have a written living will than older adults without an AD diagnosis. However, we found no significant association between a diagnosis of AD and having a valid will. These findings were robust when adjusting for demographic and socioeconomic variables. Other factors decreased engagement in estate planning and ACP, including lower socioeconomic status, being male, and being a minority. Our findings suggest that a diagnosis of AD is associated with more engagement in ACP for individuals and their families, but important barriers exist for people with fewer resources.
...) 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...
Koss, Catheryn S; Baker, Tamara A
Data from the Health and Retirement Study ( n = 6,946) were used to test whether differences in estate planning accounted for disparities in advance care planning between White and Black older adults. White participants were more likely to have advance directives after controlling for demographic, health, and financial variables. When estate planning was also controlled, the odds of having an advance directive were equal for White and Black participants. In contrast, Whites remained more likely to discuss end-of-life preferences after controlling for demographic, health, financial, and estate planning variables. White participants were almost four times as likely to have wills or trusts. Wealth, income, and home ownership were predictive of estate planning. Financial disparities contributed to lower rates of estate planning which in turn explained in large part why Black older adults were less likely to have advance directives but did not account for race disparities in advance care discussion.
Kongtip, Pornpimol; Singkaew, Panawadee; Yoosook, Witaya; Chantanakul, Suttinun; Sujiratat, Dusit
An acute health effect of people living near the petrochemical industrial estate in Thailand was assessed using a panel study design. The populations in communities near the petrochemical industrial estates were recruited. The daily air pollutant concentrations, daily percentage of respiratory and other health symptoms reported were collected for 63 days. The effect of air pollutants to reported symptoms of people were estimated by adjusted odds ratios and 95% confidence interval using binary logistic regression. The significant associations were found with the adjusted odds ratios of 38.01 for wheezing, 18.63 for shortness of breath, 4.30 for eye irritation and 3.58 for dizziness for total volatile organic compounds (Total VOCs). The adjusted odds ratio for carbon monoxide (CO2) was 7.71 for cough, 4.55 for eye irritation and 3.53 for weakness and the adjusted odds ratio for ozone (O3) was 1.02 for nose congestion, sore throat and 1.05 for phlegm. The results showed that the people living near petrochemical industrial estate had acute adverse health effects, shortness of breath, eye irritation, dizziness, cough, nose congestion, sore throat, phlegm and weakness from exposure to industrial air pollutants.
Tower, Roni Beth; Kasl, Stanislav V; Darefsky, Amy S
This study examines the impact of marital closeness on survival over 6 years in a community-dwelling sample of 305 older couples. Closeness is defined as 1) naming one's spouse as a confidant or source of emotional support (vs. not naming) and 2) being named by spouse on at least one of the two dimensions (vs. not being named). The survival effects of both naming and being named are examined in Cox proportional hazard regressions, controlling for sociodemographic, health status, and behavioral variables. Husbands who were named by their wives but did not name them were least likely to have died after 6 years. Compared with them, husbands in marriages with the other three styles of closeness were from 3.30 to 4.68 times more likely to be dead. Wives' results showed the same pattern of effects, with the same marital style being most protective as for husbands, but the effects were weaker. However, wives' results were strongly moderated by parenting status: those who had ever had children who were in the marital closeness pattern of wife naming husband but not being named by him were highly protected. Compared with these wives, others who had had children were from 8.26 to 10.95 times less likely to be alive after 6 years. The same pattern of marital closeness most benefited husbands and those wives who had had children. These findings are not explained adequately by social support or marital role theory although they fit the latter more closely.
Full Text Available Singapore is a city-state of 5 million people. The entire urban population has expanded from 4.4 million to 5 million in a matter of 5 years. Because of the scarcity of land available, more major roads and expressways are being run close to residential developments, exposing the residents to expressway noise. Recognizing the problems of noise in a high-density urban society such as Singapore, the National Environmental Agency of Singapore (NEA has set prescribed noise limits for residential areas. The purpose of this paper is to analyze the noise level in one such development that is adjacent to an expressway, examine the effect of building height on noise and to compare the results with the NEA standards. The paper concludes with the implications of the results and a discussion on the solution to the problem.
Bricker, Jonathan B; Peterson, Arthur V; Robyn Andersen, M; Leroux, Brian G; Bharat Rajan, K; Sarason, Irwin G
A number of longitudinal studies have explored the role of friends', parents', and older siblings' smoking in children's smoking acquisition. A reasonable implication of this previous research is that intervention efforts could be beneficially directed toward countering the potential influence of friends' and possibly older siblings' smoking but not parents' smoking. However, methodological limitations of this previous research motivated our reevaluation of the role of friends', parents', and older siblings' smoking in children's smoking. Close friends' smoking status was assessed when children were in 5th grade, whereas parents' and older siblings' smoking status was assessed when children were in 3rd grade. The outcome, children's daily smoking status, was assessed in 12th grade. The setting was 40 Washington state school districts that participated in the long-term Hutchinson Smoking Prevention Project. Participants were the 4,576 families for whom close friends', parents', and older siblings' smoking status as well as children's smoking status were available. The probability that each close friend's smoking influenced the child to smoke daily was 9% (95% CI = 6%-12%), the probability that each parent's smoking influenced the child to smoke daily was 11% (95% CI = 9%-14%), and the probability that each older sibling's smoking influenced the child to smoke daily was 7% (95% CI = 1%-13%). These results suggest that close friends', parents', and siblings' smoking were similarly important influences on children's smoking. Family-focused interventions could be a valuable future direction of prevention research.
...” includes fee simple interests, life estates, reversions, remainders, and perpetual easements. In addition...) of this section; (ii) A transfer in full or partial satisfaction of any indebtedness secured by the... performs or is licensed to perform real estate brokerage services for a commission or fee. (2) Employees...
Kingma, Kenneth W; Vaughn, Thomas D
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.
... 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...
Österlind, Jane; Ternestedt, Britt-Marie; Hansebo, Görel; Hellström, Ingrid
The aim of the study was to deepen the understanding of how older persons living in a nursing home experience life close to death. A move to and a life in a nursing home while being close to death is a reality for many older people in Sweden. Being able to express thoughts and feelings about death has been described as both crucial for sustaining personhood as well as for establishing a meaningful existence at the end of life. Important are the experiences of older people living in nursing homes who are approaching death. Six older people were interviewed on one to four occasions. A total of 16 interviews were conducted with the participants. An interpretative approach was chosen. The main interpretation, Feeling lonely in an unfamiliar place, is based on three themes (i) Waiting for death, with the subthemes death as a release and thinking of oneself as dead; (ii) Subordinate oneself to values and norms of the staff, with the subthemes feeling offended and feeling trapped; and (iii) Keep the courage up. The older people's lives were characterised by feelings of aloneness in an unfamiliar place which contributed to a sense of existential loneliness. They experienced few opportunities to discuss their thoughts of life and death, including preparations for passing away. It is of importance for professionals to be able to meet older people as they are and respect them as human beings in their transitions, before, during and after the move to a nursing home. It is important to find ways to support older people's wellbeing and identity near death. © 2016 John Wiley & Sons Ltd.
Examined 11th graders' perceived relationships with older sibling in the context of adolescent-parent and adolescent-peer relationships. Found that relationships with older siblings were similar to relationships with parents and peers. Positive sibling relationships contributed to emotional and school-related support beyond the contribution of…
Janssen, I.I.; Smits, M.
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
Noonan, Rita K; Sleet, David A; Stevens, Judy A
To make an impact on the public's health, evidence-based interventions must be disseminated broadly, supported by training and technical assistance, adopted widely, and implemented as designed. Many effective older adult fall prevention interventions have been identified, but too few have gained wide community acceptance and little is known about the best ways to encourage their broader use. Therefore, as in many other fields, fall prevention suffers from a wide gap between scientific discoveries and their everyday use. This article articulates the key activities embedded in Step 4 of the public health model-specifically translation and dissemination to ensure widespread adoption and use-in order to illuminate critical research needs in older adult fall prevention. These needs, if addressed, will help close the gap between research and practice. Published by Elsevier Ltd.
Kawagoe, Toshikazu; Sekiyama, Kaoru
Previous research suggests that older adults' motor performance is associated with cognitive function. Although this has been reported especially for executive function, it is not yet clear for various types of working memory (WM). In fact, age-related decline in WM is more severe for faces than other types of visual objects. The present study focused on the relationship between diverse WM and two types of motor performance (mobility and manual dexterity), which are implicated in pathological decline. To measure diverse WM, we adopted N-back tasks using three distinct types of stimuli (numbers, locations, and faces). Mobility was measured with the timed up and go test and manual dexterity was measured with the Pegboard Test. Participants were community-dwelling older adults (age: mean 78.6 years). Comparisons of younger and older adults' N-back performances indicated that WM for faces is more sensitive to aging compared with WM for the other stimuli. Correlation analyses within the older group indicated that WM tasks mainly correlated with mobility, but less so with manual dexterity. Among the three types of WM, spatial WM and face WM had significant partial correlation coefficients with mobility after age and general cognitive decline were controlled. These results indicate that visually encoded WM is associated only with mobility, although general cognitive function is related to both motor abilities. The selective association between the visually encoded WM and mobility is discussed in terms of the interactive processes between executive processing and perceptual encoding, where dynamic visual processing for locomotion plays a role.
Bollwein, J; Volkert, D; Diekmann, R; Kaiser, M J; Uter, W; Vidal, K; Sieber, C C; Bauer, J M
This study investigates the association between MNA results and frailty status in community-dwelling older adults. In addition the relevance of singular MNA items and subscores in this regard was tested. Cross-sectional study. Community-dwelling older adults were recruited in the region of Nürnberg, Germany. 206 volunteers aged 75 years or older without cognitive impairment (Mini Mental State Examination >24 points), 66.0% female. Frailty was defined according to Fried et al. as presence of three, pre-frailty as presence of one or two of the following criteria: weight loss, exhaustion, low physical activity, low handgrip strength and slow walking speed. Malnutrition (malnutrition (17-23.5 points) were determined by MNA®. 15.1% of the participants were at risk of malnutrition, no participant was malnourished. 15.5 % were frail, 39.8% pre-frail and 44.7% non-frail. 46.9% of the frail, 12.2% of the pre-frail and 2.2% of the non-frail participants were at risk of malnutrition (pmalnutrition were either pre-frail or frail. For the anthropometric, dietary, subjective and functional, but not for the general MNA subscore, frail participants scored significantly lower than pre-frail (p<0.01), and non-frail participants (p<0.01). Twelve of the 18 MNA items were also significantly associated with frailty (p<0.05). These results underline the close association between frailty syndrome and nutritional status in older persons. A profound understanding of the interdependency of these two geriatric concepts will represent the basis for successful treatment strategies.
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.
... 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...
... closing agent and close agency real estate loans, provide necessary title clearance, and perform such... PROGRAM REGULATIONS TITLE CLEARANCE AND LOAN CLOSING Real Estate Title Clearance and Loan Closing § 1927... practice law in the state where the real estate security is located and who complies with the bonding and...
Татьяна Борисовна Капкина
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.
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...
Willett, Keith; Keene, David J; Mistry, Dipesh; Nam, Julian; Tutton, Elizabeth; Handley, Robert; Morgan, Lesley; Roberts, Emma; Briggs, Andrew; Lall, Ranjit; Chesser, Timothy J S; Pallister, Ian; Lamb, Sarah E
Ankle fractures cause substantial morbidity in older persons. Surgical fixation is the contemporary intervention but is associated with infection and other healing complications. To determine whether initial fracture treatment with close contact casting, a molded below-knee cast with minimal padding, offers outcome equivalent to that with immediate surgery, with fewer complications and less health resource use. This was a pragmatic, equivalence, randomized clinical trial with blinded outcome assessors. A pilot study commenced in May 2004, followed by multicenter recruitment from July 2010 to November 2013; follow-up was completed May 2014. Recruitment was from 24 UK major trauma centers and general hospitals. Participants were 620 adults older than 60 years with acute, overtly unstable ankle fracture. Exclusions were serious limb or concomitant disease or substantial cognitive impairment. Participants were randomly assigned to surgery (n = 309) or casting (n = 311). Casts were applied in the operating room under general or spinal anesthesia by a trained surgeon. The primary 6-month, per-protocol outcome was the Olerud-Molander Ankle Score at 6 months (OMAS; range, 0-100; higher scores indicate better outcomes and fewer symptoms), equivalence prespecified as ±6 points. Secondary outcomes were quality of life, pain, ankle motion, mobility, complications, health resource use, and patient satisfaction. Among 620 adults (mean age, 71 years; 460 [74%] women) who were randomized, 593 (96%) completed the study. Nearly all participants (579/620; 93%) received allocated treatment; 52 of 275 (19%) who initially received casting later converted to surgery, which was allowable in the casting treatment pathway to manage early loss of fracture reduction. At 6 months, casting resulted in ankle function equivalent to that with surgery (OMAS score, 66.0 [95% CI, 63.6-68.5] for surgery vs 64.5 [95% CI, 61.8-67.2] for casting; mean difference, -0.6 [95% CI, -3.9 to 2.6]; P
Rimmer, Nina Røhr
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...
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.
McAllister, Patrick; Newell, G.; Matysiak, George
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...
... 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...
Rickert, David A.; Spieker, Andrew Maute
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
Božić Branko S.
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.
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...
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
... REGULATIONS TITLE CLEARANCE AND LOAN CLOSING Real Estate Title Clearance and Loan Closing § 1927.58 Closing the transaction. The closing agent will cooperate with the approval official, borrower, seller, and... when a loan is being made to a borrower who already owns the real estate to be mortgaged. This...
Majid Shanto, Syed Nurul
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...
Faik Ahmet Sesli
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
Meyer, Henry E.
This article details some of the ways that the Kamehameha Schools Bishop Estate (Hawaii) is dealing with the challenge of education in the computer age, including distance learning, Internet linkups, the Hawaii Educational Wide Area Network, and campus closed-circuit and cable television. (SM)
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.
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...
Chaillou, Stanislas; Fink, Daniel; Gonçalves, Pamella
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.
Börlin, Marine; Venet, Pauline; Claisse, Olivier; Salin, Franck
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
Gagnon, Jennifer; Fisher, Jason
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…
... 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...
... 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...
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:…
... REGULATIONS TITLE CLEARANCE AND LOAN CLOSING Real Estate Title Clearance and Loan Closing § 1927.56 Scheduling loan closing. The agency, in coordination with the closing agent, will arrange a loan closing and send loan closing instructions, on an agency form to the closing agent when the agency determines that the...
Leonard V. Zumpano; Ken Johnson; Randy I. Anderson
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...
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...
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...
... 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...
... 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...
... 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...
Gu, Huaying; Liu, Zhixue; Weng, Yingliang
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.
... 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...
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…
Geltner, D.; Miller, N.; Clayton, J.; Eichholtz, P.M.A.
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
... 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...
Hammond, Laca Wong; Camp, Philip J
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.
Full Text Available The desire to grow and develop at a fast pace without regard for scientific conditions is an obsession, particularly of developing countries like Turkey. However, any development achieved in ignorance of the scientific process and sustainability leads to higher costs as well as serious losses in terms of human and other life. Our area of study is one of the best examples of the negative effects of this type of development. The area under study covers the landslide sites located on the southwest of Istanbul (the Büyükçekmece, Beylikdüzü, Avcılar and Esenyurt districts which is the largest city in Turkey. In this study, we tried to probe into the real estate development process of the landslide sites, the measures taken or failed to be taken in this process, the humanitarian and economic conditions involved and the things required to be done.
Gusakova, Elena; Titarenko, Boris; Stepanov, Vitaliy
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.
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...
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....
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.
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...
Bell, Allen; Henderson, Mark
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)
... 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...
... 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...
... 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 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...
... 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...
... 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 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...
... 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. ...
... 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 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...
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 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…
Joseph Oyewale Oyedeji
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.
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.
Oughton, R J
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.
Zheng, Sheng; Luo, Jiaojiao; Wang, Wei; Mo, Zhibin; Shan, Liping
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.
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 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
Oleg V. Likhomanov
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
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…
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…
Entrop, A.G.; Brouwers, H.J.H.; Braganca, L.; Pinheiro, M.; Jalali, S.; Mateus, R.; Amoeda, R.; Guedes, Correia M.
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
Appel - Meulenbroek, H.A.J.A.; Brown, M.G.; Ramakers, Y
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
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.
... 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...
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,.
Edgar V. Hovsepyan
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.
van de Wiel, Wimjan; Kristopher Bock, Felix
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...
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 ...
... 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...
... 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 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...
Tilton, Wendy A.
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…
Muhammad Najib Razali
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.
Berkhout, T.M.; Geer, van der G.
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
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
D. Brounen (Dirk)
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
... 7 Agriculture 12 2010-01-01 2010-01-01 false Loan closing. 1822.274 Section 1822.274 Agriculture... SERVICE, RURAL UTILITIES SERVICE, AND FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE LOANS AND GRANTS PRIMARILY FOR REAL ESTATE PURPOSES RURAL HOUSING LOANS AND GRANTS Rural Housing Site Loan Policies...
Vincenzo Del Giudice
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.
Florin Alexandru LUCA
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.
Quigley, John M.
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...
McKim Malville, J.
The royal estates lying between Cusco and Machu Picchu illustrate the remarkable variety by which the sun was honored and worshipped in the Inca Empire. The terraced basins of Moray combine the sun at both solstices and, perhaps, the zenith sun, with flowing water and offerings to Pachamama. The complex astronomy at Urubamba involves the palace of Quespiwanka, horizon pillars, solstices, and mountain worship. Ollantaytambo contains horizontal shadow-casting gnomons with a major water shrine.
Czerniak, Thomas A
When addressing locations of facilities after acquiring physician practices, hospitals should: Acknowledge the hospital's ambulatory plan is the driver rather than real estate assumed with the physician practices, Review the hospital ambulatory service plan for each submarket, Review the location of facilities within the service area and their proximity to one another, Sublease or sell existing facilities that are not appropriate, Ensure that the size and characteristics of each facility in the market are appropriate and consistent with the hospital's image.
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.
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.
VORONIN V. О.
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
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.
... each of the above classes of mortgage loans the average gross rate of interest on mortgage loans held... mortgages sold Amortization of premium Other (describe) Balance at close of period $ If additions represent... item of mortgage loans on real estate investments has been written down or reserved against pursuant to...
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.
Venclauskienė, Deimantė; Snieška, Vytautas
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...
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...
Theurillat Thierry; Rérat Patrick; Crevosier Olivier
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...
Theurillat, Thierry; Rérat, Patrick; Crevoisier, Olivier
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...
Facilities Management (FM) and Corporate Real Estate Management (CREM) are two closely related and relatively new management disciplines with developing international professions and increasing academic attention. Both disciplines have from the outset a strong focus on controlling and reducing cost...... for real estate, facilities and related services. In recent years there has been a change towards putting more focus on how FM/CREM can add value to the organisation. The book is research based with a focus on guidance to practice. It offers a transdisciplinary approach, integrating academic knowledge from...
... 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...
... 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...
... (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...
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.
... 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...
Appel - Meulenbroek, H.A.J.A.; Maussen, S.J.E.; de Bis, N.; Verkerk, B.G.
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
Ayodele, Timothy Oluwafemi; Oladokun, Timothy Tunde; Gbadegesin, J.T.
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
Hamelink, F.; Hoesli, M.
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
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.
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
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…
Salzsieder, Karl R
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.
... 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...
Baltussen, S.; Schelle, T.G.F.; Appel - Meulenbroek, H.A.J.A.; van Egmond, B.; Hesselink, M.; Leersum, van L.
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.
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
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
Yulia A. Burkova
Full Text Available In this article, performance of239 real estate investment trusts (REITs from 15 developed countries is analyzed according to their regional specific characteristics. This investment vehicle is rapidly spreading all over the world due to high returns it offers while being of low risk, and since the governments create special legislation. In 2013, there were around 30 countries where REITs can be created, so regional specifics of REITs' performance can be studied. USA has the oldest REITs market in the world with 133 trusts operating there. Popularity of American REITs is explained by the fact that they usually hold well diversified portfolios of property with stable income. This helped them rather successfully survive through the global economic crisis of2008-2010, but after that attracted close attention of institutional investors which has led to the creation of new bubble on the market. European REITs market has appeared recently, its development being slowed down by the recent crisis. The debt crisis and liquidity strain caused REITs lack of funds; economic downturn led to the reduction of trusts' returns, resulting in the outflow of the investment to the USA. In 2012, the recovery of the debt capital market reanimated the REITs market. REITs in the Asia-Pacific region are very risky thus offering a high riskpremium. Their returns are unstable and fluctuate in line with the global economic situation. After the crisis, REITs have been the most attractive investment vehicle on the market offering high yield.
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.
Kubo, Michael F.
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...
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
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.
Douw Gert Brand Boshoff
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.
Pérez Aguirre, Manuel Ernesto
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...
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.
Full Text Available The Italian appraisal practice is characterized by valuations developed in subjective opinions formulated by the valuers, according to the experience and the competence rather than on the survey of the market data of comparable properties. This practice makes up for the lack of information on the real estate market and to the consequent absence of systematic collections of market data. This tradition is in the cadastral appraisal for the rural (1886 and urban properties (1939. The assessed income is appraised for a representative property and wide to all the other properties with arbitrary scores (pure number. The assessed value is derived from the income with fixed multipliers. The reform of the cadastral appraisals (2013 provides the employment of predetermined statistic functions rather than the automated valuation models applied in the mass appraisal. There are therefore ample spaces to rationalize the Italian valuations. For the market appraisal the process of rationalization is based on the comparison between the expertise and the market comparison approach. For the cadastral appraisal the process of rationalization is based on the statistic application to the fixed functions with the survey of a sample of market prices and the ratios study according to the valuation standards.
Full Text Available Most of the Italian cities have been in crisis through the last decades, not being able anymore to guarantee the needs and expectations of their inhabitants, due to the lack of fundamental services, mobility, places of aggregation and attraction. The housing growth since Second World War, answering almost only to the needs of speculation and revaluation of landed revenue, produced anonymous and degraded suburbs, contributing to cancel a fundamental part of our communities’ history and culture. The crisis of the cities has clashed with the architectural one. Through sustainable regeneration, identified by the Italian architects as the greatest opportunity for revitalizing the cities and develop the country, we need to sustain interventions based on high architectural quality, besides innovative energetic, environmental and social requalification standards. It is now as never fundamental to extend the city effect from the centre to the far end suburbs, upgrading the public element, integrating the services and proposing new polarities able to interact in a synergic and propaedeutic way with the city centre. Within these settings, involving public agencies and resources with private companies and capitals, the new conversion, development and alienation of the public real estate (valued more than 400 billions €, represent a unique chance to redefine and regenerate the cities, apart from being an extraordinary opportunity to drop the debt and rationalize the local government expenses. To provide powerful infrastructures, aimed cultural policies, sustainable and environmental developments plans, are the biggest challenges to make our cities the most important investment on our future.
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,...
Schoenmaker, Dennis Albert Jan
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,
de Vries, JC; de Jonge, H.; van der Voordt, Theo
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
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,...
Sustainability remains an important issue for the construction industry. Yet, sustainable real estate developments are still considered as highly ambitious projects. To find out how and why sustainable renovation projects actually became sustainable we systematically evaluated 21 leading Dutch real
Theo van der Voordt; Ronald Beckers
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.
... (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...
... 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...
... 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 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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
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…
... 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...
... 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...
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.
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.
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.
Maruchek A. A.
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
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
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...
Florencio, Lutemberg; Cribari-Neto, Francisco; Ospina, Raydonal
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...
Lee, Stephen L.
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...
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.
Wignall, Christopher David
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...
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.
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 ...
Curran, Christopher; Schrag, Joel
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...
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
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
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. ...
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.
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.
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.
Gong, Pu; Dai, Jun
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.
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.
Ufere, Kalu Joseph; Alias, Buang; Godwin Uche, Aliagha
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.
Carroll, H.B.; Johnson, William I.
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.
... 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...
Irina R. KANCHEVA
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.
Mason, Scott A
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.
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.
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.
Cristina Mihaela Onica
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.
... 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...
...: (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...
... 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...
van Dijck, G.
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
van Dijck, G.
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
Ticoalu, Vinny O.
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...
... COMPETENCY § 117.28 Payment of claims against estates. The superintendent may disburse to the executor or... the Indian. (b) Expenses incurred pending the qualifications of an executor or administrator under... executor or administrator, transcript fees and appraiser fees. (d) Living expenses incurred within 90 days...
Bryan, James E.
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 property manager occupation. The document opens with a brief introduction followed by a job description. The bulk of the document is presented in table form. Eleven duties are broken down…
van Bragt, D.; Francke, M.K.; Singor, S.N.; Pelsser, A.
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
Lee, James G
Adventist HealthCare offers the following lessons learned in improving the value of healthcare facilities, construction, and real estate management: Use an integrated approach. Ensure that the objectives of the approach align the hospital or health system's mission and values. Embrace innovation. Develop a plan that applies to the whole organization, rather than specific business units. Ensure commitment of senior leaders.
Egbenta, Idu Robert
There is wide claim that employers have a high level of dissatisfaction associated with graduates from Nigeria higher institutions of learning. This paper examines whether graduates of estate management in Nigeria higher institutions have employability skills for productive employment. The study randomly sampled 59 principal partners or heads of…
Nov 27, 2013 ... Key words: Estate Surveyors, Perception, Flood risk, Residential .... islands separated by creeks on a vast lagoon on ... the coastal low land of south western Nigeria – ... tropical continental with rainfall almost ... vegetation is salt water mangrove swamp forest .... have afforded them the opportunity of being.
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...
Alexey Yu. Yushin
Full Text Available The article presents the developmentdirection of the tools of the secondary realestate market analysis associated withthe identiﬁcation of market. Assessment of their quality, the relationship with each other and real estate, will improve thealgorithms for identifying repetitive objectsto exclude unreliable supply of assessment activities and a new perspective onthe dynamics of the market.
..., 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...
V. Kelly Turner
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.
All property in the Netherlands has to be appraised yearly. Yearly valuation has only been made possible with the help of models. The number of real estate appraisers is simply too small to value the more than 7 million residential properties. This paper describes the statistical model that is used
Theo van der Voordt; Ronald Beckers
Purpose 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. Methodology/approach – The paper first outlines
This paper focuses on designing policies to eliminate discrimination in the sale of single-family houses by analyzing the behavior of the agents who actually do most of the discriminating, namely real estate agents. Discriminatory practices are said to be supported by policies of house builders, lending institutions, and government, and by the…
... 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...
... 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...
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 ...
This article focuses on the linguistic choices made by estate agencies in their advertisements of houses, and how these choices compare across two competing agencies in Grahamstown, South Africa – Remax Frontier and Pam Golding Properties. Using Martin and White's (2005) APPRAISAL system, it investigates the ...
Ellis, Conor; Baldwin, Ed; Dick, Rachel
Conor Ellis, head of health, Ed Baldwin, partner, and Rachel Dick, consultant, at international built asset consultancy EC Harris, present a "10-step guide" to help the NHS achieve radical efficiency savings, optimise the use of its estate, maximise the value of under-utilised land, buildings, and other assets, and harness better value from its existing FM operations.
Theo van der Voordt; Ronald Beckers
Purpose – 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. Methodology/approach – The paper first
Ronald Beckers; Driessen Jasper
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
Considerations in estate planning for learning disabled children are presented from the perspective of an individual who is both a lawyer and the parent of a learning disabled child. It is suggested that an important goal for parents is to train the child to be able to deal with his/her financial situation. Early training in the habit of saving…
... 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...
Allameh, E.; Heidari Jozam, M.; Vries, de B.; Timmermans, H.J.P.; Beetz, J.; Mozaffar, F.
Purpose – The purpose of this paper is to review an emerging type of dwelling, indicated as Smart Home, with a focus on future user lifestyles and needs. Trends toward sustainability and technological changes dramatically alter the concepts of Smart Home. Consequently, real estate decisions are
For me, this week has been a success. I have been impressed with the range and depth of discussion that has taken place, not only in the formal sessions, but also in the coffee breaks, over lunch and into the evening. When we placed an international call for papers earlier this year, we did not expect that we would receive 400 abstracts and end up arranging 237 oral presentations and 91 poster sessions. There have been over 600 participants originating from 54 Member States and 11 invited organizations. A wealth of information and analysis arising from this week's deliberations is now available on the Agency website. This provides you with the chance to catch up on any presentations that you may have missed the first time, as well as providing a resource for future research and application. If you recall, the purpose of the symposium was to foster dialogue and exchange of information involving Member States, the nuclear industry and members of the broader nuclear non-proliferation community, including civil society. I believe we have succeeded on that score. We are living in a rapidly changing world and the nuclear world is no exception. More nuclear material and facilities are coming under safeguards all the time. International nuclear cooperation between States is intensifying with an expansion of trade and services in nuclear and related equipment, items and materials. Also, technologies are changing. Many older nuclear plants are being modernized and becoming more technologically sophisticated. The geographical focus of these expanding programmes also continues to change. Yet, our budget remains static. This means that the only way we can maintain our effectiveness in the face of rising demand for our services, is to become more productive. That is the backdrop to this symposium. The overarching theme was to link strategy, implementation and people: the three core processes of any business. As I said on Monday, the strength of the link between these three
Radulovic, Aleksandra; Sladic, Dubravka; Govedarica, Miro; Popovic, Dragana; Radovic, Jovana
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
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...
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...
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.
Funmilayo Moyinola Araloyin; OJO Olatoye
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...
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.
Edgar V. Hovsepyan
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.
Edgar V. Hovsepyan
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.
Good afternoon. Before providing the closing remarks on behalf of the NEA, I would like to take this opportunity and make some personal reflections, if you allow me Mr. Chairman. I have had the opportunity to take part in the three workshops on public communication organised by the NEA. In the first one in Paris in 2000, representing my country, Spain, and in the two last ones in Ottawa in 2004 and Tokyo today, on behalf of the NEA. The topics for the three workshops follow a logical order, first the focus was on investing in trust in a time when public communication was becoming a big challenge for the regulators. Second, maintaining and measuring public confidence to assess how credible regulators are in front of the public; and finally here in Tokyo, transparency, which is a basic element to achieve trust and credibility. In my view, a regulatory decision has three main components, it has to be technically sound. legally correct and well communicated. The emphasis in the early years was in the technical matters, till legal issues became a key element to achieve the political acceptance from governments and local authorities. Finally the public communication aspects resulted into a major effort and challenge to achieve social acceptance. (author)
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
A thousand-house study, over the past two years showed 35% of the houses were tampered with. This paper offers statistical charts representing the different methods of tampering; A slide presentation showing houses and the non-tamper controls used to monitor EPA closed-house conditions, movement of detectors and covering of detectors. A strong message must be conveyed now, that tampering will not be tolerated by radon technicians, when performing radon tests in the field. A message that incorporates non-tamper controls that are cost effective and provide for reasonably priced testing; A message that will lend credibility to our Radon industry by means of separating the professional test from a do-it-yourself homeowner test. This paper will address that message and offer a program for the prevention of tampering in a house during a PROFESSIONALLY done Radon test
van der Zwart, J.; van der Voordt, D.J.M.
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
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
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…
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
Harry L. Haney; William C. Siegel
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...
... 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...
...-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...
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
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…
Penawar, H. K.; Rustam, Z.
The Capital market has the important role in Indonesia's economy. The capital market does not only support the economy of Indonesia but also being an indicator Indonesia's economy improvement. Something that has been traded in the capital market is stock (stock market). Nowadays, the stock market is full of uncertainty. That uncertainty values make predicting stock market is all that we have to do before we make a decision in the stock market. One that can be predicted in the stock market is momentum. To forecast stock market momentum, it can use fuzzy logic model. In the process of modeling, it will be used 14 days historical data that consisting the value of open, high, low, and close, to predict the next 5 days momentum categories. There are three momentum categories namely Bullish, Neutral, and Bearish. To illustrate the fuzzy logic model, we will use stocks data from several companies that listed on Indonesia Stock Exchange (IDX) in property and real estate sector.
”. Traditionally the ideals of journalists have been articulated in close affiliation with ideas of the Fourth Estate. However, due to our globalised communicative structure, this articulation is in need of revision. I argue that the ethical requests change because the structure of Internet-based publics changes....... Departing from this situation I suggest that journalistic products are ethically urgent insofar as they both bring communities together and give voice to the inarticulate or voiceless. I argue that in order to substantiate this approach it is important to articulate rules, because rules further......Due to the development of transnational communicative and economic structures, nation states are increasingly unable to be the starting point for journalistic regulation. In this chapter, therefore, I raise the question whether it is possible – and desirable – to have transnational rules...
Minye Zhang; Yongheng Deng
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...
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
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.
Ybema,J.F.; Giesen, F.
Due to an ageing population and global economic competition, there is a societal need for people to extend their working lives while maintaining high work productivity. This article presents an overview of the labour participation, job performance, and job characteristics of older workers in the
Winandari, M. I. R.
Public open space in housing estates plays an important role particularly in disaster mitigation. In some housing, there are indications of shape and use of space changes post-handover to local government. The aim of this study is to explore the relationship between public open space condition and management related to disaster mitigation in Tangerang housing estates. Multiple case study method is used to analyse of 2 housing cases. Aspects of access and boundaries were used to evaluate the cases. The results showed that gated community housing type should have more than 1 access to facilitate evacuation by considering the farthest unit to the housing gate. This is necessary to provide open spaces that are easily accessible from all units as the first evacuation site during and post disaster.
Joseph L. Pagliari, Jr.; James R. Webb
Historical commercial real estate returns are attributed to three fundamental factors: initial current yield, growth in net operating income, and changes in going-in versus going-out capitalization rates (i.e., pricing movements). Separating returns into these three factors appears to provide more insightful information than the traditionally reported income and appreciation returns. Using this three-factor model, a two-dimensional matrix of projected ten-year real yields is estimated for eac...
Ana POPA; Laura GIURCA VASILESCU
This paper is based on a wide range of researches and statistics data, regarding the enormous stock real estate boom that started around 1982 and picked up incredible speed after 1995. First of all, many economists argue that this boom represents a speculative bubble, because it is not grounded in sensible economic fundamentals. Secondly, this boom must be placed it in the context of financial crisis starting in 2007. In fact, the global financial crisis has begun with the north-American subp...
This paper considers the welfare implications of a tax on real estate transfers. A theoretical analysis shows how the discouragement of mutually beneficial transactions as well as tax-sheltering activities give rise to a welfare loss that can be estimated comprehensively from the empirical elasticity of the tax base. In the absence of tax planning, the elasticity of the tax base is determined by the hazard rate to deter transactions at the margin. With tax planning, the elasticity of the tax ...
Guimarães, Rita Cabral
Esta pubilicação pretende ser um manual de auxilio aos alunos na disciplinas de Hidrologia, Hidrologia Agrícola e Interpretação da Paisagem na área da probabilidade e estatistica aplicada à Hidrologia. Abordam-se temas básicos da teoria da estatística e da probabilidade para depois estes serema aplicados na resolução de problemas ligados à Hidrologia
G Stacy Sirmans; David A. Macpherson
This study surveys active real estate brokers obtaining information on involvement in affinity programs and referral/relocation networks. Some results regarding affinity involvement are: (a) 13% of respondents reported affinity affilliations, 75% reported no affiliations, and 12% indicated plans to become involved within the next year; (b) about half having affinity affiliations were involved with 2-4 groups; (c) affinity relationships were most often with membership organizations, corporatio...
Major developments in the technological environment can become commonplace very quickly. They are now impacting upon a broad range of information-based service sectors, as high growth Internet-based firms, such as Google, Amazon, Facebook and Airbnb, and financial technology (Fintech) start-ups expand their product portfolios into new markets.\\ud \\ud Real estate is one of the information-based service sectors that is currently being impacted by this new type of competitor and the broad range ...
John D. Benjamin; Peter Chinloy; Donald Jud; Daniel T. Winkler
This study investigates the impact of Internet usage on the financial performance of residential real estate brokerage firms using a database of over 1,700 observations. Factor loadings and a factor score for Internet usage are developed. The results show that Internet use is positively related to revenue and net income, and negatively related to net margin. In a second stage analysis, Internet use is found to be positively associated with franchise affiliation, affiliation with a referral /r...
James D. Shilling; John D. Benjamin; C.F. Sirmans
This paper provides a framework for adjusting distressed real estate properties for liquidating discounts. We estimate the probability of receiving an offer on a property in any particular short interval of time. Our empirical evidence allows us to predict the average rate at which offers will occur in any particular interval of time. Further, it allows us to arrive at an estimate of net realizable value, adjusted for selling expenses.
This paper tests the random walk hypothesis and market efficiency for twelve emerging as well as for four developed securitized real estate markets from 1992 to 2009. Random walk properties of equity prices influence return dynamics, and market efficiency is often considered an essential criterion in the assessment of the functionality of markets and the asset pricing process, which is of significant relevance for emerging markets in particular. The analysis is based on autocorrelation tests ...
Tobin, W C; Kryzaniak, L A
One strategy employed by healthcare organizations to increase their market presence is the construction of new facilities. Accessing capital to fund such construction, however, has become more of a challenge. One relatively untapped source of building capital is real-estate-based financing. Nonrecourse mortgages, turnkey net leases, and synthetic leases can provide several advantages to healthcare organizations seeking capital, assuming issues related to building ownership, debt and balance sheet effects, and tax-exempt status have been thoroughly explored first.
Sun, Chunling; Ma, Susu; Zhong, Weichao
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.
Fisch, M.N.; Kuehl, L. [Technische Univ. Braunschweig (Germany)
Integral energy concepts for housing estates require an early cooperation between architects, planners, and specialist engineers on the basis of a holistic planning approach. This is how future-oriented, sustainable concepts evolve which do justice to the multifarious requirements on the integral energy system of a housing estate. The present paper elucidates different approaches to optimising the energy efficiency of buildings such as the implementation of low-energy house concepts, building site and architectural planning, and detailed planning of heat insulation concepts, ventilation and air tightness concepts, and adapted heating systems. The solarisation of development plans has an influence on the arrangement of buildings, which are now planned to give the greatest possible passive and active solar energy gains. The authors also describe solar-assisted district heating systems for housing estates. [Deutsch] Integrale Energiekonzepte fuer Wohnsiedlungen erfordern die fruehe Zusammenarbeit von Architekten, Planern und Fachingenieuren im Rahmen einer ganzheitlichen Planung. So entstehen zukunftsweisende und tragfaehige Konzepte, die den vielschichtigen Anforderungen des Gesamtenergiesystems ``Wohnsiedlung`` gerecht werden. Im Folgenden wird die energetische Optimierung von Gebaeuden wie die Umsetzung von Niedrigenergiehaus-Konzepten, Standort und Gebaeudeplanung sowie Detailplanung in Bezug auf das Waermedaemmkonzept, Lueftungs-/Dichtheitskonzept und auf angepasste Waermeversorgungssysteme erl autert. Die Solarisierung von Bebauungsplaenen beeinflusste Anordnung der Gebaeude hinsichtlich der Nutzung passivsolarer Gewinne sowie des Einsatzes von Systemen der aktiven Solarenergienutzung. Solarunterstuetzte Nahwaermenetze fuer Wohnsiedlungen werden ebenfalls beschrieben.
Cheremisina T. P.
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.
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.
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.
Hui, Eddie C. M.; Yu, Carisa K. W.; Ip, Wai-Cheung
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.
Lukmanova Inessa Galeevna
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.
Fauzi Nurul Sahida
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.
... 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...
...(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...
As noted by the late housing economist John Quigley (1979), housing markets are characterized by a peculiar combination of features, such as durability, spatial fixity and multidimensional heterogeneity. The combination of these features differentiate it from other product markets and it has been shown that they have a non-negligible impact upon market outcomes in housing and real estate brokerage markets. The inherent spatial fixation and the multidimensional heterogeneity of housing units, ...
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.
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.
Full Text Available The aim of the article examines the features that determine the attractivenessof bonds as a financing instrument for real estate development projects in Poland, and the share of debt securities and bonds in the financing structure of real estate development companies. The implementation of such a formulated purpose required the application of methods of statistical description. Research was conducted on the basis of data from the statistics made by Fitch Ratings Polska, Catalyst, Narodowy Bank Polski, Związek Banków Polskich and the financial statements of bond issuers. The basic research period covers the years 1998-2012. However, due to the lack of published data about the structure of financing of development companies, interest rates, the nominal value, the bond structure by the buyers, the type, the purpose of issuance and the form of security, long-term studies were reduced to shorter periods. Results of the research indicate that the corporate bond market of development companies was in the phase of intensive growth in 2004-2012. Availability of funds obtained through the issuance of bonds increased by the establishment of appropriate infrastructure in 2009. The downturn in the real estate market initiated a series of structural changes in the financing of development companies in 2008- 2009. High margins and restrictive creditworthiness assessment brought on a search for alternative sources of financing. Due to restrictions imposed by the Act of 29th April 2012on the protection of the buyer of a dwelling or a single-family-house, it became important to provide flexible funding sources for development projects, including bond issuances.
Yuliya V. Bazhdanova
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.
Full Text Available For the photographic series featured in this issue of Cross-Currents—“Unreal Estate and China’s Collective Unconscious”—I have selected a diverse range of ruinous spaces to tell an alternative history of contemporary China’s hysterical transformation. Whereas historical monuments in China are frequently used by the state to symbolize civilizational pride and national humiliation, in order to mobilize the masses to observe their patriotic duty, the ruinous sites I seek to foreground in my photographs are non-places that represent the specter of history...
De Jager, Peta
Full Text Available stream_source_info De Jager_2015.pdf.txt stream_content_type text/plain stream_size 3685 Content-Encoding UTF-8 stream_name De Jager_2015.pdf.txt Content-Type text/plain; charset=UTF-8 SA’s healthcare estate: a lean..., green machine? Peta de Jager The best time to plant a tree is twenty years ago, the second best time is now. - African Proverb Service delivery is profoundly affected by the built infrastructure provided to support...
Full Text Available Perumahan sebagai salah satu komponen infrstruktur akan menjadi tema yang sangat penting dalam kerangka baik isue global maupun nasional, terutama dalam kaitannya dengan pembangunan industri pada kota-kota di Indonesia di masa datang. Studi ini akan membahas permasalahan dari tiga tipe deliveri perumahan di Indonesia yang cukup menonjol yakni: 1 pemukiman kumuh, 2 perumnas, dan 3 real estate. Secara singkat dapat dikatakan bahwa munculny pemukiman kumuh di kota-kota di Indonesia dan negara-negara berkembang pada umumnya adalah berakar pada gagapnya kota-kota tersebut dalam menyiasati gelombang global industrialisasi yang dibawa oleh revolusi industri.
Varwig, D; Smith, J
The changing landscape of health care has caused hospitals, health care systems, and other health care organizations to look for ways to finance expansions and acquisitions without "tainting" their balance sheets. This search has led health care executives to a financing technique that has been already embraced by Fortune 500 companies for most of this decade and more recently adopted by high-tech companies: synthetic real estate. Select case studies provide examples of the more creative financial structures currently being employed to meet rapidly growing and increasingly complex funding needs.
Central role in spatial econometric models of real estate data has the definition of the weight matrix by which we capture the spatial dependence between the observations. The weight matrices presented in literature so far, treats space in a two dimensional manner leaving out the effect of the third dimension or in our case the difference in height where the property resides. To overcome this, we propose a new definition of the weight matrix including the third dimensional effect by using the Hadamard product. The results illustrated that the level effect can be absorbed into the new weight matrix.
Nouri, J.; Mahvi, A.H.; Younesian, M.; Nabizadeh, R.; Hashemi, I. [Univ. of Tehran (Iran)
The existence of balance, coordination and required order among natural elements is one of the key factors in the ecosystem. If this balance is disturbed under certain circumstances, it will damage the structure of living existences and more specifically human beings. Since a half century ago, factors such as important economical and industrial activites, advanced technologies together with growing population and lack of concordance among different couhntries to take optimal advantage of the existing natural resources have distrubed the balance in the ecosystem. As a result, man has caused many problems such as high death tolls and arduous diseases due to the different pollutions in water, air, land, sound, temperature, etc and factors such as erosion, desert, expansion, floods, extinction of plant and animal species, ozone layer destruction, global warming, sea level rise and greenhouse gases increase. Environmental Impact Assessment (EIA) is to recognize and assess systematic consequences of projects and programs on elements like physicochemical, biological, cultural, economical and social phenomena in th environment; in other words it is a way or method to determine the direction of predication and assessment of environmental impacts of activities on the environmental health of the ecosystem affecting human lives. In this study, and environmental impact assessment of the establishment of the Shahzand Industrial Estate in Arak at the central part of Iran was investigated. After collection of data and analysis of the findings, the positive and negative impacts resulting from establishment of the indutrial estate were investigated using the Leopold Matrix and Scaling checklist methods providing the managerial solutions in order to minimize the harmful environmental impacts. The existing environmental situation was investigated and then environmental impact alternatives were determined. This was done in regard to the amount and kind of predicted pollution for the
Jon Bakija; Joel Slemrod
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...
... 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...
José Fernando Flórez Ruiz
Full Text Available Mediante una puesta en perspectiva del estudio clásico de Durkheim (1897 sobre el suicidio como síntoma de malestar social y un análisis crítico de la proliferación reciente de índices globales de medición de la felicidad, este artículo propone articular ambas variables (tasa de suicidio y coeficiente de felicidad como indicadores del desempeño estatal en la dimensión del bienestar subjetivo de sus habitantes. Pone además en evidencia el sesgo que ha llevado a excluir estos dos parámetros, al igual que el impacto ambiental de los países, de los índices de bajo desempeño estatal existentes debido a que los Estados más ricos, “centros de producción” donde se construyen estas tablas comparativas, no son necesariamente los más felices y presentan tasas relativamente altas de muerte voluntaria. El Happy Planet Index constituye una notable excepción a esta tendencia, pero su metodología resulta insatisfactoria. La religiosidad, las instituciones políticas y la economía en sus tres dimensiones: riqueza, pobreza y desigualdad, están presentes en la reflexión como factores de felicidad pero se les matiza para evitar caer en determinismos.
José Fernando Flórez Ruiz
Full Text Available Mediante una puesta en perspectiva del estudio clásico de Durkheim (1897 sobre el suicidio como síntoma de malestar social y un análisis crítico de la proliferación reciente de índices globales de medición de la felicidad, este artículo propone articular ambas variables (tasa de suicidio y coeficiente de felicidad como indicadores del desempeño estatal en la dimensión del bienestar subjetivo de sus habitantes. Pone además en evidencia el sesgo que ha llevado a excluir estos dos parámetros, al igual que el impacto ambiental de los países, de los índices de bajo desempeño estatal existentes debido a que los Estados más ricos, “centros de producción” donde se construyen estas tablas comparativas, no son necesariamente los más felices y presentan tasas relativamente altas de muerte voluntaria. El Happy Planet Index constituye una notable excepción a esta tendencia, pero su metodología resulta insatisfactoria. La religiosidad, las instituciones políticas y la economía en sus tres dimensiones: riqueza, pobreza y desigualdad, están presentes en la reflexión como factores de felicidad pero se les matiza para evitar caer en determinismos.
This graduation report describes the findings of a research in the area of Real Estate Management, section Building Economics. The subject of the research relates to the added value of sustainable offices in the real estate investment portfolio. The question which is leading throughout this report is whether the extent of sustainability influences the financial performance of office buildings in the Netherlands. But on which grounds are these assumptions made? The gathered information compares actual energy consumption in relation to theoretical knowledge of a governmental regulated energy performance scheme. To find an accurate answer a quantitative research has been conducted at a sustainability-driven organization, the Dutch Green Building Council (in short: DGBC). An extensive literature review provided the author with a solid background to investigate the relation of financial performance compared to sustainability features. This knowledge enabled him to define a hedonic pricing model and thus to look into financial benefits of better performing assets. This model is used to highlight significant locational, asset-related and sustainable features that act as predictors for offices. Especially the degree of sustainability comes to mind when this data is compared with actual consumption instead of theoretically defined through a standardized calculation. This resulted into recommendations and eventually discussions gathered at the end of this report. This report aims not only on the change of one's mind about the importance of sustainability but also on the added value of information flows for operational management.
Hristea Anca Maria
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
... 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...
... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false What happens if an error in BIA's estate... INDIAN PROBATE HEARINGS PROCEDURES Judicial Authority and Duties § 30.128 What happens if an error in BIA's estate inventory is alleged? This section applies when, during a probate proceeding, an interested...
... 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...
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.
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.
... 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...
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
... 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...
Anita Tri Widiyawati; Supri Wahyudi Utomo; Nik Amah
Penelitian ini bertujuan untuk mengetahui pengaruh rasio Altman Modifikasi terhadap prediksi kebangkrutan. Jenis penelitian ini termasuk penelitian kuantitatif. Populasi dalam penelitian ini adalah perusahaan property dan real estate yang terdaftar di BEI. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh sampel sejumlah 32 perusahaan property dan real estate yang menerbitkan laporan keuangannya selama tahun 2011-2013. Teknik analisis data menggunakan regresi logisti...
Isikdag, U.; Horhammer, M.; Zlatanova, S.; Kathmann, R.; Van Oosterom, P.J.M.
Valuation of the properties is known as real estate appraisal, property valuation or land valuation and is a process which focuses on determining the value of a building or a land lot. The valuation of each real estate is required prior to any transaction as every property is unique in terms of
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.
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…
Van der Zwart, J.
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
Clumac, B.; Blokhuis, E.G.J.; Han, Q.
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
... 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...
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.
James, Russell N., III
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.…
Kok, Nils; Koponen, Eija-Leena; Martínez-Barbosa, Carmen
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
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...
... 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...
William C. Siegel; Harry L. Haney; John L. Greene
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...
van Reedt Dortland, Maartje; Voordijk, Johannes T.; Dewulf, Geert P.M.R.
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
... 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...
van der Zwart, J.; van der Voordt, Theo; Arkesteijn, M.H.
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
... 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...
... 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...
... 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...
Brenton J. Dickinson; Brett J. Butler; Michael A. Kilgore; Paul Catanzaro; John Greene; Jaketon H. Hewes; David Kittredge; Mary. Tyrrell
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...
... 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...
... 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 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...
... here Home » Depression In Older Adults: More Facts Depression In Older Adults: More Facts Depression affects more ... combination of both.  Older Adult Attitudes Toward Depression: According to a Mental Health America survey  ...
... Home > Navigating Cancer Care > For Older Adults For Older Adults A full-text transcript is available. More than ... Advanced Cancer For Children For Teens For Young Adults For Older Adults Aging and Cancer Cancer Care Decisions for ...
... Other Psychiatric Disorders Other Substance Abuse HIV/AIDS Older Adults A national 2008 survey found that about 40 ... of adults ages 65 and older drink alcohol. Older adults can experience a variety of problems from drinking ...
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
Dmitriy A. Bryksin
Full Text Available This article describes problems of organization management within a real estate development, the analysis of this problems and the methods of its solution based on the Balanced Scorecard. In present unsteady conditions of business development, commercial activity faces a number of problems. The main types are: the problem of lack of funding, the problem of the growth of a company, the company’s management problem, the problem of business processes, and the problem of the decision-making. As a method to solve the problems is proposed an introduction of the balanced scorecard (BSC, which allows accurately feel the slightest changes in the company, deviation from the planned strategies and adjust the direction of the motion during the life of the company.
Full Text Available La calidad de lo público no resulta indistinta para juzgar la calidad de una democracia, pues la vitalidad y diversidad de aquel espacio delimita sus posibilidades de despliegue y profundización. Sin embargo, lo público se nutre tanto de la energía proveniente de la asociatividad, participación, deliberación y auto-organización de la sociedad civil, como de la universalidad que el Estado debe asegurar para tornar efectiva la promesa democrática. En esa zona confluyen por consiguiente, energías provenientes de lo público-social como de lo público-estatal. Sin desconocer esa complejidad, en este trabajo nos centraremos en este último aspecto, entendiendo esta elección como una vía de entrada –entre otras posibles– para reflexionar sobre algunas tareas democráticas pendientes.
Khrais, Samir; Al-Araidah, Omar; Aweisi, Assaf Mohammad; Elias, Fadia; Al-Ayyoub, Enas
This paper investigates occupational health and safety practices in manufacturing enterprises within Jordanian industrial estates. Response rates were 21.9%, 58.6% and 70.8% for small, medium and large sized enterprises, respectively. Survey results show that most companies comply with state regulations, provide necessary facilities to enhance safety and provide several measures to limit and control hazards. On the negative side, little attention is given to safety training that might be due to the lack of related regulations and follow-up, financial limitations or lack of awareness on the importance of safety training. In addition, results show that ergonomic hazards, noise and hazardous chemicals are largely present. Accident statistics show that medium enterprises have the highest accident cases per enterprise, and chemical industries reported highest total number of accidents per enterprise. The outcomes of this study establish a base for appropriate safety recommendations to enhance the awareness and commitment of companies to appropriate safety rules.
Full Text Available In modern times, many of the socio-economic aspects of our lives (beside the classical understanding of the term industry “evolved(?” into industries: music, arts in general, sports, education, health....have become professionally managed industries. Historical town centres provide goods and services and, in this context, can be regarded as industries, as a whole. All the elements of an industry can be identified in these complex “places”: provision of goods and services, human resources issues, technology, marketing, regulatory and legal aspects, management...all of which pointing towards an approach that needs to be looked at as such. The most important industry in hist oric town centres is the real estate industry.
Gall, Jaroslav; Stubkjær, Erik
Real estate taxes recurrently attract attention, because they are a source of potentially increased revenue for local and national government. Most experts agree that it is necessary to switch from using normative values for taxation to a market-value-based taxation of real property with computer......-assisted mass valuation, witch benefit from use of value maps. In Czech Republic, efforts have been made to adopt current tax policy goals, but improvements are still needed. The paper aims at supporting the current improvement process towards a market based system. It presents models, which describe aspects...... of the present Czech property tax system. A proposal for the future system focuses on the value map component. The described change depends on political involvement. This political activity is modelled as well. The hypothesis is that the two-level modelling effort enhances the change process by providing...
Meyer, Till; Mädebach, Andreas; Schröger, Erich
Wilhelm M. Wundt (1832-1920) was one of the most important German scholars of the 19th and early 20th centuries and famously founded the first institute for experimental psychology in Leipzig in 1879. Wundt's institute established a teaching and research facility that attracted a large number of students from all over the world and contributed greatly to the development of modern psychology. Until now, the relatively poor indexing and documentation as well as the difficulty in accessing the Wundt estate has prevented a widespread and comprehensive investigation and consideration of these documents. The digitization project described in this article has rectified these problems and will hopefully provide a valuable source for students and researchers interested in Wundt's work. (PsycINFO Database Record (c) 2017 APA, all rights reserved).
Zhang, H.; Wen, Y.; Jiang, J.; Huang, W.
Indoor three-dimensional route model is essential for space intelligence navigation and emergency evacuation. This paper is motivated by the need of constructing indoor route model automatically and as far as possible. By comparing existing building data sources, this paper firstly explained the reason why the estate spatial management data is chosen as the data source. Then, an applicable method of construction three-dimensional route model in a building is introduced by establishing the mapping relationship between geographic entities and their topological expression. This data model is a weighted graph consist of "node" and "path" to express the spatial relationship and topological structure of a building components. The whole process of modelling internal space of a building is addressed by two key steps: (1) each single floor route model is constructed, including path extraction of corridor using Delaunay triangulation algorithm with constrained edge, fusion of room nodes into the path; (2) the single floor route model is connected with stairs and elevators and the multi-floor route model is eventually generated. In order to validate the method in this paper, a shopping mall called "Longjiang New City Plaza" in Nanjing is chosen as a case of study. And the whole building space is constructed according to the modelling method above. By integrating of existing path finding algorithm, the usability of this modelling method is verified, which shows the indoor three-dimensional route modelling method based on estate spatial data in this paper can support indoor route planning and evacuation route design very well.
Ricardo A. Gutiérrez
Full Text Available La primera agencia ambiental estatal fue tempranamente creada en Argentina con el retorno a la democracia en 1973 y tras la Conferencia de Estocolmo de 1972. No obstante, la creación de instituciones estatales ambientales ha distado de ser incremental y sólo comenzó a ganar vigor en la década de 1990. Simultáneamente, las organizaciones sociales ambientalistas emergieron en sucesivas oleadas desde mediados de los años 1960 hasta nuestros días. Este trabajo reconstruye el surgimiento de las instituciones ambientales y la forma en que los actores estatales y sociales han interactuado a lo largo del proceso. Argumentaremos que el ambientalismo social y la creación de instituciones estatales ambientales recorrieron caminos paralelos y no tuvieron mayor contacto hasta el nuevo milenio, cuando un nuevo tipo de ambientalismo social logró impactar en la agenda gubernamental a partir de una serie de conflictos ambientales. Argumentaremos, también, que el recorrido del ambientalismo estatal y social en Argentina debe entenderse a la luz de la influencia internacional (tanto ideológico-normativa como financiera y de la dinámica del régimen político. Respecto de esta última, mostraremos que tanto el cambio de régimen como cambios institucionales dentro del régimen fueron favorables al desarrollo de una agenda pública ambiental y de su encuentro con la agenda gubernamental.
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
...-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...
Defiana, Ima; Teddy Badai Samodra, FX; Setyawan, Wahyu
The problem in the night-time for warm humid tropic housing estate is thermal discomfort. Heat gains accumulation from building envelope, internal heat gains and activities of occupants influence indoor thermal comfort. Ventilation is needed for transfer or removes heat gains accumulation to outdoor. This study describes the role of an inner courtyard to promote pressure difference. Pressure difference as a wind driven force to promote wind velocity thereby could transfer indoor heat gains accumulation to outdoor of building. A simulation used as the research method for prediction wind velocity. Purposive sampling used as the method to choose building sample with similar inner courtyards. The field survey was conducted to obtain data of inner courtyard typologies and two housing were used as model simulation. Furthermore, the simulation is running in steady state mode, at 05.00 pm when the occupants usually close window. But the window should be opened in the night-time to transfer indoor heat gain to outdoor. The result shows that the factor influencing physiological cooling as consequences of inner courtyard are height to width ratio, the distance between inner courtyard to windward, window configuration and the inner courtyard design-the proportion between the length, the width, and the height.
项目融资作为一种重要的国际金融工具应用于商业房地产领域,是一种全新的探索.随着我国经济体质改革的不断发展和深入,我国房地产行业不断发展,已经逐渐成为我国经济发展的重要支柱之一,也越来越受到国内外的关注.目前,我国房地产项目融资方式众多,但仍然存在许多融资风险问题.这些风险可能最后导致整个项目的失败,给我国经济带来很大损失.房地产项目融资风险大且复杂,但是可以通过对房地产项目融资风险进行总结,并建立模糊评价模型进行风险分析.运用模糊综合评价方法对商业房地产项目融资风险进行评价是一个多目标、多层次、结构复杂和因素众多的大系统,能够对房地产项目融资风险做一个很好的诠释和解析,作为房地产项目选择融资方案的重要依据,可为房地产项目融资减少不必要的损失.%The project financing was a kind of important international financial tools,used in commercial real estate field,and was a kind of brand-new exploration.With the continuous development and deepening of economic restructuring,the develop-ment of China's real estate industry gradually became an important pillar of China's economic development,and was paid close attention by domestic and foreign personnel.Currently,there were many financing ways of the real estate project,but there were still many problems in financing risks which finally led to the entire project failure and brought great loss to China's economy.The real estate project financing risks were large and complex,but the fuzzy evaluation model could be established to analyze the risks through the summary on the financing risk of real estate project.The use of It was a large system of a multi-objective,multi-level,complex structure and factors to use fuzzy comprehensive evaluation method to evaluate the financing risk of commercial real estate project,and the system could do a very
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
Siti Farizwana, M R; Mazrura, S; Zurahanim Fasha, A; Ahmad Rohi, G
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.
Lepikhina, O. Yu; Skachkova, M. E.; Mihaelyan, T. A.
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.
Joyce M. Johnson; Hugh O. Nourse; Ellen Day
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...
Ryan, John M. (Sean)
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...
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.
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.
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...
Havard, Tim M
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
Manjula, R.; Jain, Shubham; Srivastava, Sharad; Rajiv Kher, Pranav
The real estate market is one of the most competitive in terms of pricing and the same tends to vary significantly based on a lot of factors, hence it becomes one of the prime fields to apply the concepts of machine learning to optimize and predict the prices with high accuracy. Therefore in this paper, we present various important features to use while predicting housing prices with good accuracy. We have described regression models, using various features to have lower Residual Sum of Squares error. While using features in a regression model some feature engineering is required for better prediction. Often a set of features (multiple regressions) or polynomial regression (applying a various set of powers in the features) is used for making better model fit. For these models are expected to be susceptible towards over fitting ridge regression is used to reduce it. This paper thus directs to the best application of regression models in addition to other techniques to optimize the result.
..., insurance beneficiary, or the executor or administrator of a deceased person's estate. The request must be... death. The request of an executor or administrator must be accompanied by a certified copy of the court...
Hui, Eddie Chi-man; Chan, Ka Kwan Kevin
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.
G. Donald Jud
This paper provides a catalogue of the papers published in The Journal of Real Estate Research during its first ten years of operation, 1986-96. Articles are indexed by volume and number of The Journal, author, title, and subject.
Carrington Real Estate Services, LLC and Carrington Mortgage Services, LLC (the Company) is located in Anaheim, California. The settlement involves the sale of properties constructed prior to 1978, located in Bakersfield and Ridgecrest, California.
... concerns about credit quality, undue concentrations in the bank's portfolio of residential real estate, small business, or small farm loans, or concerns about the bank's overall credit risk management systems...
... (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...
Full Text Available Estate planning is an important aspect of any effective financial plan. When preparing an estate plan several objectives identified by the individual planner, as well as several pieces of legislation have to be considered. In South Africa the actions of financial advisors are regulated by the Financial Advisory and Intermediary Services Act. The act aims to ensure that the financial advisor act in the best interest of his / her client. If the act meets its set objectives there will be an alignment of objectives set by a financial advisor and his / her client. This study investigates the existence of an expectation gap between the estate planning objectives considered to be important by the financial advisor and the importance allocated to these factors by the clients. The study found that there was an expectation gap for three of the objectives that should be considered in the estate plan
Appel - Meulenbroek, H.A.J.A.; Haynes, B.
Strategic thinking is a continuous process, alternating between thinking, planning and evaluating. Corporate real estate management (CREM) practitioners need to align their strategy and activities with corporate strategy during the entire process that the organisation goes through. Along the way,
Blokpoel, S.B.; Reymen, Isabelle; Dewulf, Geert P.M.R.; Sariyildiz, S.; Tuncer, B.
Real estate development is all about assessing and controlling risks and uncertainties. Risk management implies making decisions based on quantified risks to execute riskresponse measures. Uncertainties, on the other hand, cannot be quantified and are therefore unpredictable. In literature, much
African Journal of Environmental Science and Technology Vol. 6(2), pp. 125-129 ... up pollution control strategies and prioritization of activities. ... effective intervention. The study .... natural eco-system of the Ota industrial estate. Industrial toxic ...
Jack, James; Sludden, John
In 2012, the School District of Philadelphia closed six schools. In 2013, it closed 24. The closure of 30 schools has occurred amid a financial crisis, headlined by the district's $1.35 billion deficit. School closures are one piece of the district's plan to cut expenditures and close its budget gap. The closures are also intended to make…
The research results presented in this paper are a subset of a more extensive investigation of asset allocation and investment diversification in a pooled or mixed asset portfolio including bonds, equities and real estate in real property form, and listed and unlisted property trusts as they are termed in Australia. Australian property trusts are analogous to Real Estate Investment Trusts (REITs) in the United States. This empirical research study is exploratory in nature, and concentrates sp...
Elinder, Mikael; Erixson, Oscar; Escobar, Sebastian; Ohlsson, Henry
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...
Jasińska, Elżbieta; Preweda, Edward
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
Petrošius, Jonas; Kelpšienė, Loreta
This paper analyzes general economic crisis and its effect on industry. Construction sector while being a mediator between production and service sectors makes impact on both of them; one new immediate workplace on a construction site incites the establishing of two or more workplaces in other industry branches. After the bursting of the real estate bubble the effects of crisis on construction and real estate sectors are very tangible both in the world and in Lithuania. Companies whose work i...
Full Text Available The morphological characteristics of Ganoderma basidiomata from infected oil palms from three inland estates showed some variations, but all fall within the description of G. boninense, based on Steyaert s classification system (1967, 1975. Pairings of G. boninense isolates from the same estate showed that there was somatic incompatibility among the isolates which indicated that the isolates were distinct individuals and not clones of single genotypes.
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.
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...
Renata DYLAG; Malgorzata KUCHARCZYK
The core business of real estate developers is performance long term developer contracts (directly or by subcontractors), that include constructing and selling residential and non-residential real estates. The characteristic feature of such contracts is the construction of properties that are generally financed by the principal over the whole project, by way of contractually agreed advances, and then – after the investment process has been completed – the ownership right is transferred to the...
Barvika, S; Rausis, A; Geipele, I
The real estate tax policy, as well as a massive reform in the real estate mass valuation was among major reforms of the Latvian government in the financial crisis management plan. These reforms were supported by the International Monetary Fund and European Commission. One of the directions for economic recovery suggested by the lenders to Latvia was a reform of taxation system including reviewing of stagnated real property tax principles. This reform met total critici...
Gong, Pu; Zou, Dong; Wang, Jiayue
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.
syahputra, ahmad bayu; Purba, Edison Purba; Hasanah, Yaya Hasanah
Goosegrass (Eleusine indica) in a block of oil palm Estate at Serdang Bedagai, North Sumatera had been controlled using glyphosate and paraquat for more than 26 years continuously. Recently, it had been reported that the two herbicides failed to control the population. The estate consists of 4000 Ha or 437 blocks which had slightly different history in weed management. The objective of this study was to determine the distribution Eleusine indica Resistant to glyphosate and paraquat in the oil...
Rou Xuan Lee; Steve Kardinal Jusuf; Nyuk Hien Wong
This article is concerned with external ventilation levels within a multi-story Housing and Development Board (HDB) residential estate, focusing toward a deeper understanding of wind flow with respect to different levels of height variation (HV). This study analyzed through parametric study, using numerical simulations with the realizable k – ε turbulence model, the various scenarios of HV within a typical residential HDB estate or precinct. It is found that external wind flow within the prec...
analysis of real estate asset securitization by using the generalized fixed point theorem for weakly contractive mappings in partially ordered sets. Based on the analysis for the existence and uniqueness of the solution and scientific numerical calculation of the solution, in further study, some optimization schemes for traditional risk control process will be obtained, and then the main results of this paper can be applied to the forefront of research of real estate asset securitization.
Tamara Cushing; Steve Bullard; John Greene; Ted Beauvias
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...
Li, Shouwei; Pan, Qing; He, Jianmin
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.
Parygin, D. S.; Malikov, V. P.; Golubev, A. V.; Sadovnikova, N. P.; Petrova, T. M.; Finogeev, A. G.
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.
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.
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.
Tourigny, Louise; Pulich, Marcia
This article explores the needs and interests of older employees in training and development efforts which can result in higher retention rates. Managers may be reluctant to train workers close to retirement age for various reasons. Managers also use certain practices to avoid training older employees. When training is offered, accurate performance feedback is essential for desired training outcomes to occur. Finally, areas are proposed which are more appropriate to include in training and development endeavors for older employees versus younger ones.
Research has demonstrated that older drivers pose a higher risk of involvement in fatal crashes at intersections than : younger drivers. Age-triggered restrictions are problematic as research shows that the majority of older people : have unimpaired ...
Chang, Dian-Fu; Lin, Sung-Po
This study analyzed the survey on adults administered by the Ministry of Education in Taiwan in 2008, and logistic regression analysis showed a close relationship between learning motivations of older adults. The finding revealed that the higher age or the lower education attainment of older adults, the lower their learning motivation. The…
Gumilang Raksamala Basmara Putra, Raka; Susanto, Dalhar
could have a chance to be accepted in real estate commercial market in Indonesia especially in Jabodetabek.
Lewis, Edward; MacSharry, Brian; Juffe-Bignoli, Diego; Harris, Nyeema; Burrows, Georgina; Kingston, Naomi; Burgess, Neil D
Nations of the world have committed to a number of goals and targets to address the global environmental challenges humanity faces. Protected areas have for centuries been a key strategy in conservation and play a major role in addressing current challenges. The most important tool used to track progress on protected area commitments is the World Database on Protected Areas (WDPA). Periodic assessments of the world's protected area estate show steady growth over the last two decades. However, the current method, which uses the latest version of the WDPA, does not show the true dynamic nature of protected areas over time, nor does it provide information on sites removed from the WDPA. In reality, this methodology can only show growth or remain stable. This paper presents a novel approach to assess protected area change over time using twelve temporally distinct versions of the WDPA that quantify area added, and removed, from the WDPA annually from 2004 to 2016. Results show that both the narrative of continual protected area growth and the counter-narrative of protected area removal are overly simplistic. The former because growth has been almost entirely marine and the latter because we demonstrate that some areas removed are re-protected in later years. Analysis indicates that, on average, 2.5 million km 2 is added to the WDPA annually and 1.1 million km 2 is removed. Reasons for the inclusion and removal of protected areas in the WDPA database are explored and discussed. To meet the 17% land coverage component of Aichi Biodiversity Target 11 by 2020, which stands at 14.7% in 2016, the world will either need to reduce the rate of protected area removal or increase the rate of protected area designation and addition to the WDPA. This article is protected by copyright. All rights reserved. This article is protected by copyright. All rights reserved.
Root, Lawrence S.; Zarrugh, Laura H.
Many companies recognize the importance of including older persons in the labor force, but barriers still exist that limit their productive employment. Negative stereotypes may influence hiring and promotion decisions, and training opportunities may be closed. A study was conducted of private sector employment programs/practices that are intended…
Aksenova Irina Vasil’evna
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.
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.
The restaurants will be closed during the Christmas holiday period : please note that all three CERN Restaurants will be closed from 5 p.m. on Wednesday, 21 December until Wednesday, 4 January inclusive. The Restaurants will reopen on Thursday, 5 January 2012.
Larceneux, Fabrice; Lefebvre, Thomas; Simon, Arnaud
This paper aims at explaining the determinants of using an estate agent vs. conducting a private sale on the French housing market. From a survey that collected 4,142 responses relating to effective completed transactions, the results show that the decision of whether to use an estate agent is not explained by the physical or spatial features of the property or socio-demographic variables. But by buyers’ and sellers’ heterogeneous perceptions of whether it is worthwhile to use estate agents, ...
Stephen E. Roulac
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...
Financial innovation in the public real estate market : How to exploit arbitrage opportunities in public real estate pricing due to investment approach differences between the real estate market and the capital market
As the stock market is volatile and often short-term, there is a high demand for safe investments outside the stock market and institutional investors like pension funds, insurance companies and asset managers are increasingly searching for low-risk investments that can deliver safe returns. Alternative investments, like real estate, are a popular way to invest institutional capital. However, debates whether pension savers should have the right to transfer their pension capital without rest...
Ringbauer, Martin; Broome, Matthew A; Myers, Casey R; White, Andrew G; Ralph, Timothy C
Closed timelike curves are among the most controversial features of modern physics. As legitimate solutions to Einstein's field equations, they allow for time travel, which instinctively seems paradoxical. However, in the quantum regime these paradoxes can be resolved, leaving closed timelike curves consistent with relativity. The study of these systems therefore provides valuable insight into nonlinearities and the emergence of causal structures in quantum mechanics--essential for any formulation of a quantum theory of gravity. Here we experimentally simulate the nonlinear behaviour of a qubit interacting unitarily with an older version of itself, addressing some of the fascinating effects that arise in systems traversing a closed timelike curve. These include perfect discrimination of non-orthogonal states and, most intriguingly, the ability to distinguish nominally equivalent ways of preparing pure quantum states. Finally, we examine the dependence of these effects on the initial qubit state, the form of the unitary interaction and the influence of decoherence.
Trowbridge, Matthew J; Pickell, Sarah Gauche; Pyke, Christopher R; Jutte, Douglas P
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.
Kosarev Roman, V.
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.
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.
van der Zwart, Johan; van der Voordt, Theo J M
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.
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.
A gauge invariant cubic action describing bosonic closed string field theory is constructed. The gauge symmetries include local spacetime diffeomorphisms. The conventional closed string spectrum and trilinear couplings are reproduced after spontaneous symmetry breaking. The action S is constructed from the usual ''open string'' field of ghost number minus one half. It is given by the associator of the string field product which is non-vanishing because of associativity anomalies. S does not describe open string propagation because open string states associate and can thereby be shifted away. A field theory of closed and open strings can be obtained by adding to S the cubic open string action. (orig.)
Klahn, F.C.; Nolan, J.H.; Wills, C.
The closing device closes the upper end of a support tube for monitoring samples. It meshes with the upper connecting piece of the monitorung sample capsule, and loads the capsule within the bore of the support tube, so that it is fixed but can be released. The closing device consists of an interlocking component with a chamber and several ratchets which hang down. The interlocking component surrounds the actuating component for positioning the ratchets. The interlocking and actuating components are movable axially relative to each other. (DG) [de
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...
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.
Full Text Available The register of land and buildings is an essential source of information on real estate. The use of cadastral data in land management is manifold, starting from spatial planning, through the calculation of taxes, the designation of real estate in land and mortgage registers, and finally, in real estate management. The accuracy of information from public records, i.e. the register of land and buildings, obtained by entities managing property has a direct impact on the correctness of the conducted processes of land management. Data necessary to determine the position of boundaries of cadastral parcels are taken from surveying documentation accepted into the national geodetic and cartographic resource database. If there is no such documentation, or the data contained therein are not reliable, information on the boundaries of cadastral parcels are obtained by means of field or photogrammetric surveys, preceded by the determination of the course of these boundaries.
Juan Carlos Navarro-García
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.
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.
@@ 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.
Full Text Available The study appraised the state of industrial facilities in selected industrial estates established between 1957 and 1981 in Lagos State by examining the nature and causes of facilities’ defects in the selected industrial estates. The buildings sampled were load bearing sandcrete block wall (1%, concrete framed structure (83% and steel framed structure (16%. Data were sourced using structured questionnaire administered on the staff of maintenance department of 35 building materials and plastic manufacturing industries purposively selected and located in 18 industrial estates. Data obtained were analyzed using descriptive statistic. The study found the structural elements of the buildings, i.e. foundations, beams, walls, and floors satisfactory. Using the mean response analysis, the result showed that the most severe factors responsible for industrial facilities’ defects were combined effects of geo-climatic factors (2.35, combined effects of biological agencies (2.15, corrosion (1.98, and physical aggression on the facilities (1.71.
Kim Hiang LIOW
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.
Full Text Available Real estate arguably forms the most important asset to most households and the basis for their wealth. Around this context a model has been set up testing the relative affordability of real estate for the median household in Austria and the consequences of lower borrowing costs between 2004 and 2013 by vintage year. In this paper the hypothesis that the significant decline in base interest rates is not sufficient to offset the relative affordability loss caused by declining net household incomes and the simultaneous increase of real estate prices. To test this hypothesis a model has been set up comparing two different Housing Affordability Indices – one including and one excluding financing effects, having been compared via a multi factor model. Based on this calculation the author finds decreased base interest rates to offset relative affordability losses by only approximately 50%, verifying the hypothesis. The paper therefore argues for a potential decoupling of the residential housing market in Austria.
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.
Muhammad Umar Bello
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.
Oscar Javier Cárdenas Rodríguez
Full Text Available En este trabajo se propone una contribución especial y una regla fiscal para que el gobierno estatal determine, ex ante, el monto de subsidio ordinario que ha de otorgar cada ejercicio fiscal a la Universidad de Guanajuato. La ventaja de este mecanismo es la eliminación de la negociación presupuestal que se realiza año con año entre la Universidad, el Gobierno Estatal y el Congreso Local.An additional tax and a fiscal rule is proposed, in this paper, so that the Local Government determines, ex ante, the ordinary public subsidy it should give each fiscal year to the Universidad de Guanajuato. The advantage of this mechanism is the elimination of the budget negotiation that takes place yearly between the Universidad, the Local Government and the State Congress.
Full Text Available The article is of a dual character. On the one hand, it concerns the analysis of the real estate market in terms of investment attractiveness and the influence of particular attributes of property on attractiveness itself. On the other hand, it proposes the use as a research tool selected using one of the multicriteria methods (DEMATEL, which is an alternative to commonly used statistical methods. The theoretical part of the work is completed by a brief computational example which deals with the analysis of factors affecting the prices of residential real estate on a local scale.
Full Text Available The research process aimed at building regression models, which helps to valuate residential real estate, is presented in the following article. Two widely used computational tools i.e. the classical multiple regression and regression models of artificial neural networks were used in order to build models. An attempt to define the utilitarian usefulness of the above-mentioned tools and comparative analysis of them is the aim of the conducted research. Data used for conducting analyses refers to the secondary transactional residential real estate market.
Chang-Tai Hsieh; Enrico Moretti
Real estate agents in the US typically charge a 6 percent commission, regardless of the price of the house sold. As a consequence, the commission fee from selling a house will differ dramatically across cities depending on the average price of housing, although the effort necessary to match buyers and sellers may not be that different. We use a simple economic model and cross-city data to measure the effect of the fixed commission rate on market entry by real-estate agents. We show that if th...
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)
Lugones, María Gabriela
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...
Full Text Available The Delphi method is a method of collecting and structuring knowledge from a group of experts using a questionnaire combined with a controlled opinion feedback. The present paper reviews the main principles of the Delphi method, and attempts to validate its results using data obtained by standard econometric techniques of real estate appraisal, such as the hedonic price method. As we argue, the Delphi method may become a useful tool for real estate appraisal for unique cases, such as small communities with relatively few housing sales and transitional economies characterized by developing property markets.
Stāmure, I; Kaminskis, J; Kowalczyk, K
In Latvia, the issues of the Real Estate Cadastre are arranged; however, it should be noted that part of the issues affecting the Baltic Sea, i.e., the issues of the Marine Cadastre, are not covered by the Real Estate Cadastre. The status of the Baltic coastline is an essential element of infrastructure for all countries around the Baltic Sea. This baseline serves as the key element or reference for the Marine Cadastre. In place-to-place, this line is the dynamic element as it is possible ...
Tang Xuebing; Yao Yongling
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...
The marketing strategy is a key factor to increase market share and cultivate brand loyalty. To recognize the main problems of the current real estate marketing, propose combination and innovation of real estate marketing strategy.% 营销策略是提高市场占有率和培育品牌忠诚度的关键因素。认清当前房地产营销存在的主要问题，提出房地产营销策略的组合和营销策略的创新。
Campos, Sandra Gonçalves Vilas Boas
Nessa pesquisa procuramos compreender como o Projeto Pedagógico Trabalho de Projetos e Educação Estatística na Universidade pode contribuir para o desenvolvimento profissional dos estudantes que dele participaram. Esse projeto é desenvolvido na Faculdade de Matemática da Universidade Federal de Uberlândia, concomitante à disciplina Estatística e Probabilidade. Os sujeitos são alunos que ingressaram no curso de Matemática em 2004 e, por ocasião de nossas investigações cursava...
... the inventory of the estate? 30.126 Section 30.126 Public Lands: Interior Office of the Secretary of the Interior INDIAN PROBATE HEARINGS PROCEDURES Judicial Authority and Duties § 30.126 What happens if property was omitted from the inventory of the estate? This section applies when, after issuance of a...
... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Project No. 8866-010] William J. Stevenson, Estate of Lynn E. Stevenson, Black Canyon Bliss, LLC; Notice of Application for Transfer of License, and Soliciting Comments and Motions To Intervene On April 23, 2012, William J. Stevenson, Estate...
... DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT [Docket No. FR-5480-N-11] Notice of Submission of Proposed Information Collection to OMB; HUD-Owned Real Estate--Good Neighbor Next Door Program AGENCY... Lists the Following Information Title of Proposal: HUD-Owned Real Estate--Good Neighbor Next Door...
... DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT [Docket No. FR-5687-N-36] 60-Day Notice of Proposed Information Collection: HUD-Owned Real Estate--Sales Contract and Addendums AGENCY: Office of the Assistant... Information Collection Title of Information Collection: HUD-Owned Real Estate--Sales Contract and Addendums...
... DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT [Docket No. FR-5380-N-36] Notice of Proposed Information Collection: Comment Request; HUD- Owned Real Estate-Good Neighbor Next Door Program AGENCY: Office... information: Title of Proposal: HUD-Owned Real Estate-Good Neighbor Next Door Program. OMB Control Number, if...
... partnerships, publicly traded trusts and real estate investment trusts (REITs). 1.1445-8 Section 1.1445-8... estates upon the disposition of U.S. real property interests. Except as otherwise provided in this... Bonds § 1.1445-8 Special rules regarding publicly traded partnerships, publicly traded trusts and real...
... DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT [Docket No. FR-5683-N-91] 30-Day Notice of Proposed Information Collection: HUD-Owned Real Estate--Sales Contract and Addendums AGENCY: Office of the Chief... published a 30 day notice of proposed information collection entitled HUD-Owned Real Estate-Sales Contract...
... DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT [Docket No. FR-5380-N-38] Notice of Proposed Information Collection: Comment Request; HUD- Owned Real Estate--Dollar Home Sales Program AGENCY: Office of... information: Title of Proposal: HUD-Owned Real Estate--Dollar Home Sales Program. OMB Control Number, if...
... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Prohibited purchases of real estate by... Administrative Personnel GENERAL SERVICES ADMINISTRATION SUPPLEMENTAL STANDARDS OF ETHICAL CONDUCT FOR EMPLOYEES OF THE GENERAL SERVICES ADMINISTRATION § 6701.104 Prohibited purchases of real estate by certain GSA...
... satisfied and S is treated as having a general power to appoint 100/250 of the entire interest in the 250... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Marital deduction; life estate with power of... Deductions § 25.2523(e)-1 Marital deduction; life estate with power of appointment in donee spouse. (a) In...
...) for payment of the estate tax. Such value must take into account any encumbrance on the property (such... the required value must be added to the agreement within 90 days after notice and demand from the... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special lien for estate tax deferred under...
... the date of his death to a fee for services rendered in a case not completed at the time of his death... this amount is $23,700 from which is subtracted a $75 credit for State death taxes leaving an estate...,200 was collected by X's son, who was the sole beneficiary of the estate. This amount was included...
Álvarez Álvarez, Leonardo
El constituyente español ha plasmado en el art. 155 CE una categoría de larga trayectoria en el sistema descentralizado alemán: la coerción estatal. La coerción estatal surge en el periodo de la confederación del siglo xix para suplir las carencia
Harvey, J H; Omarzu, J
In this theoretical analysis, we argue that a process referred to as minding is essential for a couple to feel mutually close and satisfied in a close relationship over a long period Minding represents a package of mutual self-disclosure, other forms of goal-oriented behavior aimed at facilitating the relationship, and attributions about self's and other's motivations, intentions, and Mort in the relationship. Self-disclosure and attribution activities in minding are aimed at getting to know the other, trying to understand the other's motivations and deeper disposition as they pertain to the relationship, and showing respect and acceptance for knowledge gained about other. We link the concept of minding to other major ideas and literatures about how couples achieve closeness: self-disclosure and social penetration, intimacy, empathy and empathic accuracy, and love and self-expansion. We argue that the minding process articulated here has not previously been delineated and that it is a useful composite notion about essential steps in bonding among humans. We also argue that the minding concept stretches our understanding of the interface of attribution and close relationships. We present research possibilities and implications and consider possible alternative positions and counter arguments about the merits of the minding idea for close relationship satisfaction.
Hakamies-Blomqvist, L. Sirén, A. & Davidse, R.J.
The proportion of senior citizens (aged 65+) will grow from about 15 per cent in the year 2000 to about 30 per cent in the year 2050. The share of older drivers in the driver population will grow even faster because of increasing licensing rates among the ageing population. Older drivers do not have
Nielsen, Dorthe Susanne; Minet, Lisbeth; Zeraiq, Lina
, Lost in language barriers and Having a national sense of belonging. The main findings emphasise the vulnerability of older migrants in a resettlement country. With an unclear national identity and without the local language, older migrants struggle to develop a clear vision of their role in a minority...
Council of Europe, Strasbourg (France).
The following papers were prepared for a seminar on sport for older people: (1) "Gerontological Aspects of Physical Exercise" (Eino Heikkinen); (2) "Sporting Activities in the Individual Life from the View of Older Persons" (Henning Allmer); (3) "Reasons Why Decision-Makers Should Urge Old People to Practise Physical and Sporting Activities"…
Studies of close binary stars are being persued more vigorously than ever, with about 3000 research papers and notes pertaining to the field being published during the triennium 1976-1978. Many major advances and spectacular discoveries were made, mostly due to increased observational efficiency and precision, especially in the X-ray, radio, and ultraviolet domains. Progress reports are presented in the following areas: observational techniques, methods of analyzing light curves, observational data, physical data, structure and models of close binaries, statistical investigations, and origin and evolution of close binaries. Reports from the Coordinates Programs Committee, the Committee for Extra-Terrestrial Observations and the Working Group on RS CVn binaries are included. (Auth./C.F.)
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
Older motorcyclists are under-recognised as vulnerable road users. Using Irish data from the Central Statistics Office, the Road Safety Authority and the Healthcare Pricing Office, we explored the trend of ageing riders and factors in older motorcyclist collisions and injuries. In 2005, 17 motorcyclists ≥55 were injured compared to 31 in 2012. Motorcyclists aged between 30 and 49 years and ≥50 have longer lengths of stay compared to riders <30. The percentage of motorcycles with an engine capacity of ≥750cc increased from 39.6% in 2007 to 46.7% in 2015. Older motorcyclists are less likely to be fatally injured in single vehicle collisions. Older motorcyclists are generally safer than younger riders but the proportion of older motorcyclist injury is rising. Irish road safety strategies and trauma services need to incorporate these findings into planning and development of preventive and treatment approaches
M. J. Preston
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.
... trust. 1.642(h)-2 Section 1.642(h)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.642(h)-2...)) in excess of gross income, the excess is allowed under section 642(h)(2) as a deduction to the...
Helbich, M; Griffith, D
Real estate policies in urban areas require the recognition of spatial heterogeneity in housing prices to account for local settings. In response to the growing number of spatially varying coefficient models in housing applications, this study evaluated four models in terms of their spatial patterns
... taxes in any State. State Z's inheritance tax actually paid with respect to the real property in State Z... subject to death taxes in any State. States X and Y both imposed inheritance taxes. State X has, in addition to its inheritance tax, an estate tax equal to the amount by which the maximum State death tax...
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.
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…
In the 1920s,in the environment of emerging brutal capitalism, exclusion and ghetto benches, on the initiative of avant-garde architects from the Praesens group and Polish socialists built a housing estate in Zoliborz, the ambition of which was to teach people how to dwell. Soon it turned out that the founders of the housing cooperative were, as…
Jesús M. González Pérez
Full Text Available In the early 1980s, suburbanization and periurbanization processes became widespread in major cities within Spain. An interesting stage of returning to city centers commenced that materialized in the start of rehabilitation policies within historic centers. These processes coincided with weak population growth, an acute industrial economic crisis, and new democratic policies in municipal councils. Three decades later, we may be witnessing similar processes, although with different origins. The consequences of a construction-based economic model have been disastrous in Spain, from both an economic as well as an environmental point of view. The artificial land boom was significant throughout the country, but was especially prominent within the Mediterranean areas that specialize in tourism and real estate (second homes. The burst of the real estate bubble has shown the irrationality of the economic model and the serious social and environmental consequences that the model has entailed. Within this context, some of the territorial transformation processes that occurred in Spain during the real estate boom period are being studied for the first time. Additionally, changes in land policies (urban renewal of centers and urban renewal in general within the current economic and real estate crisis are analyzed. An urban rehabilitation that gradually includes new spaces for intervention and for introducing new sustainable methods for recovering degraded spaces, such as the Master Plan for Platja de Palma, a mature tourism destination that seeks a final ‘0 CO2 balance’ scenario, among other objectives.
... (CONTINUED) INCOME TAXES Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or... estate owned and occupied in whole or in part by a mutual insurance company subject to the tax imposed by...
van den Beemt, Annette; Veuger, Jan
The purpose of this study is to show how local authorities (municipalities) deal with their community real estate. The study is an annually recurring research: every year since 2008 (except for 2013), Dutch municipalities have been asked to complete a questionnaire about how they manage their real
... board of directors. Real estate lending is an integral part of many institutions' business plans and... both internal and external factors in the formulation of its loan policies and strategic plan. Factors... institution's board of directors. (See additional reporting requirements described under “Exceptions to the...
Full Text Available The article analyzes the influence of planning decisions on changes taking place on the local real estate market. Three stages of the planning process are studied in particular, i.e.: the passing of the study of conditions and directions of spatial development, the Commune Council Resolution on initiating the formulation of a local spatial development plan, and finally the Resolution on accepting the local plan, as well as the effects of these activities on the land value in a given real estate market in Stargard Szczeciński, in the West-Pomeranian (Zachodniopomorskie Province of Poland. The object of the research is to identify the indicated relationships on a given real estate market, on which respective spatial planning stages can be distinguished, as well as the strength and course of the analyzed relationships. The study will verify the research hypothesis regarding the strength and directions of the effects of planning decisions as the direct and indirect reasons behind price changes on the real estate market. The analysis uses data from the Price Register and the District Starosty Values, along with statistical and public information data and the authors' own studies.
Van der Zwart, J.
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,
Beckers, R; van der Voordt, Theo; Dewulf, G
The purpose of this paper is to explore how corporate real estate (CRE) managers of higher education institutions formulate their CRE strategies and CRE operating decisions to align CRE with the corporate strategies of these institutions.
Theo van der Voordt; Geert Dewulf; Ronald Beckers
Purpose – The purpose of this paper is to explore how corporate real estate (CRE) managers of higher education institutions formulate their CRE strategies and CRE operating decisions to align CRE with the corporate strategies of these institutions. Design/methodology/approach – An analytical
Real estate industry in Taiwan has been flourishing in recent years. To acquire various and abundant information of real estate for sale is the same goal for the consumers and the brokerages. Therefore, before looking at the property, it is important to get all pertinent information possible. Not only this beneficial for the real estate agent as they can provide the sellers with the most information, thereby solidifying the interest of the buyer, but may also save time and the cost of manpower were something out of place. Most of the brokerage sites are aware of utilizes Internet as form of media for publicity however; the contents are limited to specific property itself and the functions of query are mostly just provided searching by condition. This paper proposes a query interface on website which gives function of zone query by spatial analysis for non-GIS users, developing a user-friendly interface with ArcObject in VB6, and query by condition. The inquiry results can show on the web page which is embedded functions of Google Maps and the UrMap API on it. In addition, the demonstration of inquiry results will give the multimedia present way which includes hyperlink to Google Earth with surrounding of the property, the Virtual Reality scene of house, panorama of interior of building and so on. Therefore, the website provides extra spatial solution for query and demonstration abundant information of real estate in two-dimensional and three-dimensional types of view.
Setyo, P.; Elly, J.
To increase rice production in the Province of North Kalimantan, the provincial government has launched a Food Estate Program. The program is also a central government program in relation to government policies on food security. One of the food estate development areas is the Delta Kayan Food Estate of 50,000 hectares in Bulungan Regency, where about 30,000 hectares area is a tidal land with a very fertile alluvial soil type. This policy study aims to identify and analyze problems of increasing rice production through food estate development in North Kalimantan Province and formulate priority programs as recommendations for policy making in increasing rice production. The study has identified a number of problems of increasing rice production, such as land tenure, land suitability, water system, infrastructure, accessibility of production factors, institutional, and capacity of human resources. The Analytic Hierarchy Process was applied to develop priority programs, resulting in the three most important programs being water management, improving access to production factors, and improving the capacity of human resources. Action plans related to priority programs have also been identified.
... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Payment to representative of an estate. 353.60 Section 353.60 Money and Finance: Treasury Regulations Relating to Money and Finance... appointed by a court, other proof of qualification. Except in the case of corporate fiduciaries, the...
... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Payment to representative of an estate. 360.60 Section 360.60 Money and Finance: Treasury Regulations Relating to Money and Finance... court, other proof of qualification. (2) Except in the case of corporate fiduciaries, the evidence must...
van der Voordt, Theo
Purpose: This paper aims to explore similarities and dissimilarities between facilities management (FM) and corporate real estate management (CREM) regarding its history and key issues, and whether the similarities may result in a further integration of FM and CREM. Design/methodology/approach:
D. Brounen (Dirk); M. Porras Prado (Melissa); M.J.C.M. Verbeek (Marno)
textabstractThis study examines the liability hedging characteristic of both direct and indirect real estate, in the advent of fair value accounting obligations for pension funds. We explicitly model pension obligations as being subject to interest and inflation risk to analyze the ability of real
... or contingent liabilities and expenses (not including a claim by a beneficiary in the capacity of... the payment of unascertained or contingent liabilities and expenses (not including a claim by a beneficiary in the capacity of beneficiary). Notwithstanding the above, if the estate has joined in making a...
van der Voordt, Theo
Purpose - Because of the transition of the Dutch health care sector from a governmentally steered domain towards regulated market forces, health care organisations have become fully responsible for their real estate. This paper aims to explore if/how Dutch health care organisations adopt the
... services to India; and that the workers at the Hoffman Estates, Illinois facility are similarly situated as... Determination Regarding Application for Reconsideration By application dated April 20, 2012, a worker requested administrative reconsideration of the negative determination regarding workers' eligibility to apply for Trade...
Garrigan, Richard T.; Jones, Thomas W.
The Teachers Insurance and Annuities Association (TIAA) is criticized for inadequate financial disclosure of its mortgage and real estate investments, especially in the current market. A TIAA vice president responds that the company has not been remiss in reporting changes to its constituents and outlines its present financial status. (MSE)
Sullivan, Kevin G.; Malone, Jason B.
Public colleges and universities have long turned to institutionally related foundations ("IRFs") to raise private support and manage endowments and other financial assets. From the start, however, IRFs have also served as vehicles enabling public institutions to engage in real estate transactions and related entrepreneurial ventures…
....153 Sale of real estate inventory property. (a) Pricing. (1) The Agency will advertise property for sale at its market value, as established by an appraisal obtained in accordance with § 761.7. (2... prorated between the Agency and the purchaser based on the date the Agency conveys title to the purchaser...
Khanna, C.; van der Voordt, Theo; Koppels, P.W.
Purpose – The purpose of this paper is to show how international companies (can) use real estate as a means to reinforce corporate identity and to express brand values in order to evoke a positive image in today’s competitive world.
Design/methodology/approach – The paper relies on a review of
... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-101826-11] RIN 1545-BK04 New Markets Tax Credit Non-Real Estate Investments; Correction AGENCY: Internal Revenue Service (IRS... Tuesday, June 7, 2011 (76 FR 32882) modifying the new markets tax credit program to facilitate and...
... Markets Tax Credit Non-Real Estate Investments AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... communities. The final regulations affect taxpayers claiming the new markets tax credit and businesses in low... 45D(a)(1), a taxpayer may claim a new markets tax credit on certain credit allowance dates described...
... New Markets Tax Credit Non-Real Estate Investments AGENCY: Internal Revenue Service (IRS), Treasury... proposed regulations modifying the new markets tax credit program to facilitate and encourage investments... claiming the new markets tax credit and businesses in low-income communities relying on the program. This...
... Reform Act of 1984. The regulations affect qualified employee benefit plans, welfare benefit funds, and... gift taxes; effective dates and other issues arising under the employee benefit provisions of the tax..., Excise, and Estate and Gift Taxes Effective Dates and Other Issues Arising Under the Employee Benefit...
The question of the ownership of property which vests (by virtue of sections 20(1) and 21(1) respectively of the Insolvency Act 24 of 1936) in the Master and, upon appointment, in the trustee of the insolvent estate, has been the source of academic debate and conflicting court judgments over a lengthy period. It was thought ...
Ana Morariu; Cornel Dumitru Crecana
A development of real estate companies have been taken in last few years related to Romanian property investment market. These companies were submitted to "globalization", in the sense of mergers, acquisitions, partnerships with multinational companies. Because users of financial statements (in special investors) a view as fair as possible of financial position, performance and cash flow statement, an accounting according to IFRS is needed.
Gusakova Elena Aleksandrovna
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.
... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-128224-06] RIN 1545-BF80 New Markets Tax Credit Non-Real Estate Investments; Hearing Cancellation AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Cancellation of notice of public hearing on proposed rulemaking. SUMMARY...
This section contains the edited transcript of the NRC closing remarks made by Mr. Franklin Coffman (Chief, Human Factors Branch, Office of Nuclear Regulatory Research) and Dr. Cecil Thomas (Deputy Director, Division of Reactor Controls and Human Factors, Office of Nuclear Reactor Regulation). This editing consisted of minimal editing to correct grammar and remove extraneous references to microphone volume, etc
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
Johan van der Zwart
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