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Zeitschriftenartikel zum Thema "Property trusts"

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Parkinson, Patrick. "RECONCEPTUALISING THE EXPRESS TRUST." Cambridge Law Journal 61, no. 3 (December 11, 2002): 657–83. http://dx.doi.org/10.1017/s0008197302001769.

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This article argues that the express trust should be understood as a species of obligation rather than as a means of organising the ownership of property. Two propositions seem fundamental to the traditional understanding of the trust as an aspect of property law. Firstly, in the nature of the trust, there must be a separation of legal and beneficial ownership. Secondly, there must be trust property. Neither is necessarily true. With many discretionary trusts and other recognised types of express trust it is impossible to locate the beneficial estate. Furthermore, the requirement for there to
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Lee, Joyman. "The Nature of the Beneficiary’s Interest in English, Japanese and Quebec Trusts." European Review of Private Law 29, Issue 4 (September 1, 2021): 611–32. http://dx.doi.org/10.54648/erpl2021032.

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In the English trust, the beneficiary is viewed as the substantive owner of property held under trust, even as the trustee holds legal title to the property and is the only party who is able to perform the legal functions associated with ownership. In the mixed legal systems of Quebec and of Japan, the juristic pathways to the beneficiary’s substantive ownership are vastly different. In the case of Japan, arguably the ‘patrimony’ conception is applicable, whereas in Quebec the new ‘ownerless’ trust departed significantly from the problems associated with the trustee’s ‘ownership’ of property u
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Van Dyk, Herman, and Danie Calitz. "An Analysis Of The Risks Associated With Estate Duty In Retaining Control Over Trust Assets." Journal of Applied Business Research (JABR) 32, no. 5 (September 1, 2016): 1375. http://dx.doi.org/10.19030/jabr.v32i5.9766.

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The use of trusts to minimise estate duty and other taxes has recently come under scrutiny from government. The DTC has proposed amendments to income tax legislation to serve as a deterrent against using trusts to avoid estate duty. Such amendments will, however, only discourage the use of trusts if the trust assets generate a significant amount of income and the donor of the assets or the beneficiaries of the trust have little or no other taxable income.The objective of this paper is to identify the estate duty risks associated with retaining control over trust assets. It was concluded that t
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Nobles, Richard. "Pensions as property." Legal Studies 14, no. 3 (November 1994): 345–63. http://dx.doi.org/10.1111/j.1748-121x.1994.tb00508.x.

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The overwhelming majority of employees who are members of occupational pension schemes belong to what are called ‘defined benefit’ schemes. These schemes provide for their members to receive a benefit defined by reference to a member’s salary at the date of their retirement or, if they change jobs, the salary paid just prior to their leaving. This article examines the rights of the members of defined benefit schemes. In particular, it considers claims by scheme members that the pension funds which secure their pensions represent their deferred pay, and that these funds are, in some meaningful
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Peart, Nicola. "The Property (Relationships) Act 1976 and Trusts: Proposals for Reform." Victoria University of Wellington Law Review 47, no. 3 (November 1, 2016): 443. http://dx.doi.org/10.26686/vuwlr.v47i3.4792.

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Trusts often have the effect of undermining the social aims of the Property (Relationships) Act 1976. In the absence of legislative action, the courts have been sympathetic to a range of arguments aimed at accessing trust assets that would have been subject to division between the parties but for the trust. None of these judicial responses adequately addresses the current deficiencies of the Property (Relationships) Act or the potential detriment to trusts and their beneficiaries. This paper considers a range of potential reforms and argues that any reform should seek to strike a balance betwe
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Newell, Graeme, Ting Hwa, and Peter Acheampong. "Listed Property Trusts in Malaysia." Journal of Real Estate Literature 10, no. 1 (January 1, 2002): 109–18. http://dx.doi.org/10.1080/10835547.2002.12090104.

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Abdullah, Luqman, Nor Fahimah Mohd Razif, Muhammad Ikhlas Rosele, Abdul Karim Ali, and Noor Naemah Abdul Rahman. "Muslim’s trust property issues in Malaysia: A preliminary study." Journal of Emerging Economies and Islamic Research 7, no. 2 (May 31, 2019): 66. http://dx.doi.org/10.24191/jeeir.v7i2.8766.

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Wealth or property is an essential part of Muslim life whether it is related to religious affairs or life preservation. Therefore, the trust property management aspect should be emphasized in preserving the benefits of society, especially Muslims. For this reason, this study will review the management of Muslim property trusts in Malaysia and issues related to it. This study was conducted based on a qualitative approach in identifying issues that arose in the management of property trusts. The findings show that there are some issues especially in the management of zakat, waqf, bequeathal and
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Saksonov, Vladyslav, and Kostyantyn Romashchenko. "Legal structure “law of trusts” in the civil legislation of Ukraine." Naukovyy Visnyk Dnipropetrovs'kogo Derzhavnogo Universytetu Vnutrishnikh Sprav 2, no. 2 (June 3, 2020): 120–26. http://dx.doi.org/10.31733/2078-3566-2020-2-120-126.

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The article gives the legal characteristics of the newly introduced structure "law of trusts" in the civil legislation of Ukraine. The current status and possible prospects for the development of this legal institution in our state are clarified. In particular, the two-fold character of the legal nature and the ambiguity of the assessment of “law of trusts” were noted. Firstly, as a type (Article 546 of the Civil Code of Ukraine) and a method (Article 597 of the Civil Code of Ukraine) of guaranteeing the fulfillment of an obligation. Secondly, as a special type of property right (Article 316 o
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Cameron, Edwin. "Constructive Trusts in South African Law: The Legacy Refused." Edinburgh Law Review 3, no. 3 (September 1999): 341–58. http://dx.doi.org/10.3366/elr.1999.3.3.341.

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This paper was first presented on 19 October 1996 at a joint seminar of the Scottish Law Commission and the Faculty of Law, University of Edinburgh, on the subject of constructive trusts. Although trusts are a distinctively Common Law institution, seemingly incompatible with Civilian concepts of property, trust law has been received in the mixed South African legal system. But constructive trusts have found no place in South African trust law, in the view of the author, rightly so. Much of the work performed by the constructive trust can be achieved through the law of obligations, while the ac
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Clarry, Daniel. "FIDUCIARY OWNERSHIP AND TRUSTS IN A COMPARATIVE PERSPECTIVE." International and Comparative Law Quarterly 63, no. 4 (October 2014): 901–33. http://dx.doi.org/10.1017/s0020589314000463.

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AbstractOwnership is an essential feature of trusts that serves as a useful analytical and comparative tool in order to cross legal traditions and compare different legal institutions, which to a greater or lesser extent serve similar socio-economic and legal functions. The concentration on ownership enables one to burrow down into the normative roots of different legal traditions. This article comprises three substantive parts: first, characterizing ownership and the manner in which this concept distinguishes the civil and common law traditions; second, contextualizing ownership in relation t
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Dissertationen zum Thema "Property trusts"

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Tan, Yen Keng, University of Western Sydney, College of Law and Business, and of Construction Property and Planning School. "Strategic investment issues for listed property trusts." THESIS_CLAB_CPP_Tan_Y.xml, 2004. http://handle.uws.edu.au:8081/1959.7/623.

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In the context of Listed Property Trusts (LPTs), three strategic investment issues have received considerable prominence in recent years. This thesis focuses on both the quantitative and qualitative aspects of these three strategic investment issues. 1/ the role of international property in LPTs 2/ the effect of stapled-securities management structure 3/ the performance of property securities funds. The three investment issues are assessed in some detail. The findings of the research suggest that the addition of international LPTs in the Australian LPT portfolio has resulted in significant div
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Coghlan, Julian. "An analysis of property trusts in Australia /." Title page, contents and introduction only, 1985. http://web4.library.adelaide.edu.au/theses/09EC/09ecc676.pdf.

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Tan, Yen Keng. "Strategic investment issues for listed property trusts." Thesis, View thesis, 2004. http://handle.uws.edu.au:8081/1959.7/623.

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In the context of Listed Property Trusts (LPTs), three strategic investment issues have received considerable prominence in recent years. This thesis focuses on both the quantitative and qualitative aspects of these three strategic investment issues. 1/ the role of international property in LPTs 2/ the effect of stapled-securities management structure 3/ the performance of property securities funds. The three investment issues are assessed in some detail. The findings of the research suggest that the addition of international LPTs in the Australian LPT portfolio has resulted in significant div
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Tan, Yen Keng. "Strategic investment issues for listed property trusts /." View thesis, 2004. http://library.uws.edu.au/adt-NUWS/public/adt-NUWS20050223.131622/index.html.

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Makatsane, Ntseno P. "A performance comparison of specialised (industrial) and non-specialised real estate investment trusts in South Africa." Master's thesis, Faculty of Engineering and the Built Environment, 2018. http://hdl.handle.net/11427/30049.

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There is a belief that anything that is specialised tends to outperform the diversified counterparts and this study investigates if this proposition applies in the property industry, specifically the REIT (Real Estate Investment Trust) market in South Africa (SA). The norm is to apply a quantitative methodology when assessing performance but this study follows a qualitative approach in comparing the overall performance between specialised and diversified REITs in SA using non-quantitative metrics. A mix of specialised and diversified REITs in SA were sampled and a multiple case study analysis
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Olcese, Tomás. "Formação histórica da real property law> inglesa: tenures,estates, equity & trusts." Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/2/2131/tde-29082013-140556/.

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A real property law inglesa é um tema pouco estudado na tradição jurídica de base romanística, e menos ainda no Brasil. Mesmo a literatura comparatística tem minimizado, ou mesmo omitido, o estudo abrangente das fontes inglesas ao analisar o tema, resultando na ausência de trabalhos escritos desde uma perspectiva do direito privado continental que analisem com maior profundidade os principais elementos formativos dos direitos reais sobre bens imóveis de matriz inglesa. As referências e alusões ao sistema do common law, contudo, são hoje cada vez mais freqüentes nos ordenamentos de matriz civil
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Daniels, Joseph A. "Securitizing spectacle : property, real estate investment trusts, and the financialization of retail space in Singapore." Thesis, University of British Columbia, 2015. http://hdl.handle.net/2429/55203.

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In this thesis I explore several intersections of the work on financialization, urbanization, the real estate financial nexus, and spectacle urbanism. Taking the recently formed Singapore real estate investment trust (REIT) market as its case, this thesis contributes to efforts to build out our understanding of the consequences of urban financialization: among them, argued here, being the production of ‘spectacle urbanism’ as an everyday experience in retail spaces. Entangled within state initiatives to develop Singapore as a leading financial center, the REIT market was initiated in 2002 as p
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Rickens, Carl. "An investigation into South African property unit trusts: do active managers add value to investors?" Master's thesis, Faculty of Commerce, 2021. http://hdl.handle.net/11427/33011.

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Active vs passive management is a central debate within asset management, with active managers promising superior market beating performance after fees through their superior knowledge and stock selection. This study investigates the performance of 34 South African property unit trusts over multiple periods between 2005 and 2018. Fund performance was evaluated using three risk-adjusted measures, namely the Sharpe ratio, information ratio and Jensen's alpha, in order to determine whether there is significant outperformance amongst the funds. The benchmark used to compare performance was the Sou
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Mtonga, Edwin Madalo. "A critical appraisal of the current anti-money Laundering laws of Malawi with specific focus on trusts." Thesis, University of the Western Cape, 2015. http://hdl.handle.net/11394/5190.

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Kishore, Rohit, University of Western Sydney, College of Law and Business, and of Construction Property and Planning School. "The Impact of size and value effects on listed property trust performance." THESIS_CLAB_CPP_Kishore_R.xml, 2004. http://handle.uws.edu.au:8081/1959.7/468.

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The purpose of this dissertation is to determine whether size and book value to market value (BV/MV) effects dominate the property effects in the return generating process for Listed Property Trusts (LPTs) in Australia.The study endeavours to answer a critical question regarding listed property investment vehicles. That is, are they stocks or property? The approach, however, differs from previous studies in that it avoids utilising direct property data because of the inherent valuation-smoothing problems.Instead, it develops unique specialised indices for LPTs by size and BV/MV ratios. The ana
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Bücher zum Thema "Property trusts"

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Ayers, Kerry. Trusts and relationship property. Wellington, N.Z: Thomson/Brookers, 2003.

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Steven, Andrew J. M., author, ed. Property, trusts and succession. Haywards Heath, West Sussex: Bloomsbury Professional, 2013.

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I, Moralejo Imbernón Nieves, ed. Property and trust law in Spain. Alphen aan den Rijn: Kluwer Law International, 2011.

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Aristi, Rafael Sánchez. Property and trust law in Spain. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2014.

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Alain, Verbeke, ed. Property and trust law. The Hague: Kluwer Law International, 2000.

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Chorney, Marc A. Trusts in divorce property divisions. Denver, CO: Continuing Legal Education in Colorado, 2011.

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Habdas, Magdalena. Property and trust law in Poland. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2015.

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Property and trust law in Ireland. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2012.

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Passinhas, Sandra. Property and trust law in Portugal. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2012.

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Property and trust law in New Zealand. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2011.

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Buchteile zum Thema "Property trusts"

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Kim, Jongchul. "Person, Property, and Trusts." In Modern Money and the Rise and Fall of Capitalist Finance, 108–30. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003052210-7.

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Newell, Graeme. "Listed Property Trusts in Australia." In Global Trends in Real Estate Finance, 46–63. Oxford, UK: Wiley-Blackwell, 2009. http://dx.doi.org/10.1002/9781444315301.ch4.

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"Relevant property trusts." In Inheritance Tax 2021/22. Bloomsbury Professional, 2021. http://dx.doi.org/10.5040/9781526518507.chapter-010.

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Pearce, Robert, and Warren Barr. "5. Constitution of trusts." In Pearce & Stevens' Trusts and Equitable Obligations. Oxford University Press, 2018. http://dx.doi.org/10.1093/he/9780198745495.003.0005.

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This chapter covers the constitution of trusts. A trust can be created in two ways: by the owner of property becoming a trustee himself or herself or by transferring property to someone else, and, at the same time, imposing a trust on them. In the first instance, a trust will be created if the person who holds the legal title to property free of any existing trust effectively declares themselves trustee of it in favour of specified beneficiaries. On the other hand, if the legal owner of property, the settlor, wishes to subject it to a trust in favour of beneficiaries, but does not wish to serve as trustee themselves, they can create a trust by transferring the property to someone else. In such circumstances, the original owner ceases to have any interest in the property, and the transferee of the property receives it as trustee subject to the trust obligations.
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Barr, Warren, and John Picton. "6. Constitution of trusts." In Pearce & Stevens' Trusts and Equitable Obligations, 139–69. Oxford University Press, 2022. http://dx.doi.org/10.1093/he/9780198867494.003.0006.

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This chapter covers the constitution of trusts. A trust can be created in two ways: by the owner of property becoming a trustee himself or herself or by transferring property to someone else, and, at the same time, imposing a trust on them. In the first instance, a trust will be created if the person who holds the legal title to property free of any existing trust effectively declares themselves trustee of it in favour of specified beneficiaries. On the other hand, if the legal owner of property, the settlor, wishes to subject it to a trust in favour of beneficiaries, but does not wish to serve as trustee themselves, they can create a trust by transferring the property to someone else. In such circumstances, the original owner ceases to have any interest in the property, and the transferee of the property receives it as trustee subject to the trust obligations.
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Davies, Paul S., and Graham Virgo. "4. Creation of Express Trusts." In Equity & Trusts, 117–70. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780198821830.003.0004.

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All books in this flagship series contain carefully selected substantial extracts from key cases, legislation, and academic debate, providing able students with a stand-alone resource. This chapter discusses the formality requirements that must be met in the creation of express trusts. As an example, a declaration of an express trust over land is presented here, which formally requires signed writing. Trusts created by a will also need to satisfy formality requirements and must be constituted by title to the trust property being vested in the trustee. A trust can be constituted using two mutually exclusive methods: by declaration of oneself as a trustee or by transfer of property to trustees. Neither half-secret nor fully secret trusts will comply with statutory formality requirements but, subject to the fulfilment of certain conditions, they will be regarded as valid to ensure that the statutory formalities are not used as an instrument of fraud.
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Virgo, Graham. "5. Formalities." In The Principles of Equity & Trusts, 115–54. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780198854159.003.0005.

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This chapter examines the processes for creating an express trust, which involves two processes. The first involves possible formality requirements relating to the creation of the trust itself, particularly involving trusts of land and testamentary trusts. It also considers how a trust may be valid despite failure to satisfy these requirements, notably where a statute is being used as an instrument of fraud or where a secret trust is recognized. The second process involves the formality requirements which need to be satisfied to ensure that title to property is vested in the trustees, so that the trust is constituted. Constitution of the trust is considered where a settlor declares themself as a trustee and where another party is declared as a trustee. The chapter also examines when Equity may intervene where a trust has not been properly constituted or where a gift has not been validly transferred to a donee.
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Virgo, Graham. "5. Formalities." In The Principles of Equity & Trusts. Oxford University Press, 2018. http://dx.doi.org/10.1093/he/9780198804710.003.0005.

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This chapter examines the processes for creating an express trust, which involves two processes. The first involves possible formality requirements relating to the creation of the trust itself, particularly involving trusts of land and testamentary trusts. It also considers how a trust may be valid despite failure to satisfy these requirements, notably where a statute is being used as an instrument of fraud or where a secret trust is recognized. The second process involves the formality requirements which need to be satisfied to ensure that title to property is vested in the trustees, so that the trust is constituted. Constitution of the trust is considered where a settlor declares themself as a trustee and where another party is declared as a trustee. The chapter also examines when Equity may intervene where a trust has not been properly constituted or where a gift has not been validly transferred to a donee.
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Watt, Gary. "8. Constructive trusts and informal trusts of land." In Trusts & Equity, 259–316. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780198854142.003.0008.

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Constructive trusts differ from express trusts in many ways. Whereas an express trust gives effect to an owner’s intention to transfer a beneficial interest in his property, a constructive trust may be imposed directly contrary to the owner’s intentions. Another distinction between an express trust and a constructive trust is that the former is unenforceable unless it is evidenced in writing, whereas the latter is created and operates without formality. However, express and constructive trusts, by their very nature as trusts, have a number of similar features, the most fundamental being the presence of ascertainable property, in which a beneficiary has a proprietary interest for which the trustee is personally liable to account. This chapter examines the nature, operation, and variety of constructive trusts, and also considers one special category of constructive trusts: informal trusts of land. In addition, it discusses commonwealth jurisdictions and proprietary estoppel.
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Watt, Gary. "8. Constructive trusts and informal trusts of land." In Trusts & Equity. Oxford University Press, 2018. http://dx.doi.org/10.1093/he/9780198804697.003.0008.

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Constructive trusts differ from express trusts in many ways. Whereas an express trust gives effect to an owner's intention to transfer a beneficial interest in his property, a constructive trust may be imposed directly contrary to the owner's intentions. Another distinction between an express trust and a constructive trust is that the former is unenforceable unless it is evidenced in writing, whereas the latter is created and operates without formality. However, express and constructive trusts, by their very nature as trusts, have a number of similar features, the most fundamental being the presence of ascertainable property, in which a beneficiary has a proprietary interest for which the trustee is personally liable to account. This chapter examines the nature, operation, and variety of constructive trusts, and also considers one special category of constructive trusts: informal trusts of land. In addition, it discusses commonwealth jurisdictions and proprietary estoppel.
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Konferenzberichte zum Thema "Property trusts"

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"AUSTRALIAN LISTED PROPERTY TRUSTS IN LIGHT OF THE SUB-PRIME CRISIS." In 15th Annual European Real Estate Society Conference: ERES Conference 2008. ERES, 2008. http://dx.doi.org/10.15396/eres2008_291.

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"Performance Differences in Property Type Diversified Versus Specialised Real Estate Investment Trusts." In 14th Annual European Real Estate Society Conference: ERES Conference 2007. ERES, 2007. http://dx.doi.org/10.15396/eres2007_347.

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"The effects of management structure on the performance of listed property trusts." In 11th European Real Estate Society Conference: ERES Conference 2004. ERES, 2004. http://dx.doi.org/10.15396/eres2004_217.

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"Testing Managerial Performance: A Study of Shareholder Wealth Effects In Acquisitions of Property Portfolios by Real Estate Investment Trusts." In 9th European Real Estate Society Conference: ERES Conference 2002. ERES, 2002. http://dx.doi.org/10.15396/eres2002_142.

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Bezkhodarnov, Vladimir V., Tatiana I. Chichinina, Mikhail O. Korovin, and Valeriy V. Trushkin. "Prediction of Reservoir Properties from Seismic Data by Multivariate Geostatistics Analysis." In SPE Russian Petroleum Technology Conference. SPE, 2021. http://dx.doi.org/10.2118/206595-ms.

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Abstract A new technique has been developed and is being improved, which allows, on the basis of probabilistic and statistical analysis of seismic data, to predict and evaluate the most important parameters of rock properties (including the reservoir properties such as porosity and permeability), that is, oil saturation, effective thicknesses of reservoirs, their sand content, clay content of seals, and others; it is designed to predict the reservoir properties with sufficient accuracy and detail, for subsequent consideration of these estimates when evaluating hydrocarbon reserves and justifyi
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Wang, Xiao, Ziwei Zhang, Jing Wang, Peng Cui, and Shiqiang Yang. "Power-law Distribution Aware Trust Prediction." In Twenty-Seventh International Joint Conference on Artificial Intelligence {IJCAI-18}. California: International Joint Conferences on Artificial Intelligence Organization, 2018. http://dx.doi.org/10.24963/ijcai.2018/495.

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Trust prediction, aiming to predict the trust relations between users in a social network, is a key to helping users discover the reliable information. Many trust prediction methods are proposed based on the low-rank assumption of a trust network. However, one typical property of the trust network is that the trust relations follow the power-law distribution, i.e., few users are trusted by many other users, while most tail users have few trustors. Due to these tail users, the fundamental low-rank assumption made by existing methods is seriously violated and becomes unrealistic. In this paper,
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Wu, Qitian, Lei Jiang, Xiaofeng Gao, Xiaochun Yang, and Guihai Chen. "Feature Evolution Based Multi-Task Learning for Collaborative Filtering with Social Trust." In Twenty-Eighth International Joint Conference on Artificial Intelligence {IJCAI-19}. California: International Joint Conferences on Artificial Intelligence Organization, 2019. http://dx.doi.org/10.24963/ijcai.2019/538.

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Social recommendation could address the data sparsity and cold-start problems for collaborative filtering by leveraging user trust relationships as auxiliary information for recommendation. However, most existing methods tend to consider the trust relationship as preference similarity in a static way and model the representations for user preference and social trust via a common feature space. In this paper, we propose TrustEV and take the view of multi-task learning to unite collaborative filtering for recommendation and network embedding for user trust. We design a special feature evolution
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"Linkages between Property Trust Performance and Property Market Returns." In Real Estate Society Conference: ERES Conference 1995. ERES, 1995. http://dx.doi.org/10.15396/eres1995_170.

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9

Patterson, Nicholas, Michael Hobbs, and Jemal Abawajy. "Virtual Property Theft Detection Framework: An Algorithm to Detect Virtual Propety Theft in Virtual World Environments." In 2012 IEEE 11th International Conference on Trust, Security and Privacy in Computing and Communications (TrustCom). IEEE, 2012. http://dx.doi.org/10.1109/trustcom.2012.296.

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10

Manulis, M., and M. Steiner. "UPBA: User-Authenticated Property-Based Attestation." In 2011 Ninth Annual International Conference on Privacy, Security and Trust. IEEE, 2011. http://dx.doi.org/10.1109/pst.2011.5971972.

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Berichte der Organisationen zum Thema "Property trusts"

1

Feldman, David, Michael Mendelsohn, and Jason Coughlin. Technical Qualifications for Treating Photovoltaic Assets as Real Property by Real Estate Investment Trusts (REITs). Office of Scientific and Technical Information (OSTI), June 2012. http://dx.doi.org/10.2172/1046324.

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2

Batt, Rosemary, Eileen Applebaum, and Tamar Katz. The Role of Public REITs in Financialization and Industry Restructuring. Institute for New Economic Thinking Working Paper Series, July 2022. http://dx.doi.org/10.36687/inetwp189.

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Real Estate Investment Trusts (REITs) are important but little studied financial actors that control over $3.5 trillion in gross assets and over 500,000 properties in the U.S. Yet they have been largely ignored because tax rules define them as ‘passive investors.’ The evidence in this report shows that they are actually financial actors that aggressively buy up property assets and manage them to extract wealth at taxpayers’ expense. This study identifies the powerful impact that REITs, as owners of the real estate that houses productive enterprises, have had on operating companies and on the U
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3

Schroeder, Benjamin B., and Vicente J. Romero. Development of Uncertainty and Material Property "Truth" Models and Results for Cantilever Beam End-to-End UQ Problem. Office of Scientific and Technical Information (OSTI), September 2017. http://dx.doi.org/10.2172/1527324.

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4

She, Ruifeng, and Yanfeng Ouyang. Generalized Link-Cost Function and Network Design for Dedicated Truck-Platoon Lanes to Improve Energy, Pavement Sustainability, and Traffic Efficiency. Illinois Center for Transportation, November 2021. http://dx.doi.org/10.36501/0197-9191/21-037.

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Recent development of autonomous and connected trucks (ACT) has provided the freight industry with the option of using truck platooning to improve fuel efficiency, traffic throughput, and safety. However, closely spaced and longitudinally aligned trucks impose frequent and concentrated loading on pavements, which often accelerates pavement deterioration and increases the life cycle costs for the highway agency. Also, effectiveness of truck platooning can be maximized only in dedicated lanes; and its benefits and costs need to be properly balanced between stakeholders. This paper proposes a net
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5

Buttigieg, Pier Luigi. Guidance on Versioning of Digital Assets. HMC Office, GEOMAR Helmholtz Centre for Ocean Research Kiel, 2022. http://dx.doi.org/10.3289/hmc_publ_04.

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Versioning of data and metadata is a crucial - but often overlooked - topic in scientific work. Using the wrong version of a (meta)data set can lead to drastically difference outcomes in interpretation, and lead to substantial, propagating downstream errors. At the same time, past versions of (meta)data sets are valuable records of the research process which should be preserved for transparency and complete reproducibility. Further, the final version of (meta)data sets may actually include errors that previous versions did not. Thus, careful version control is the foundation for trust in and b
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Megersa, Kelbesa. Tax Transparency for an Effective Tax System. Institute of Development Studies (IDS), January 2021. http://dx.doi.org/10.19088/k4d.2021.070.

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This rapid review examines evidence on the transparency in the tax system and its benefits; e.g. rising revenue, strengthen citizen/state relationship, and rule of law. Improvements in tax transparency can help in strengthening public finances in developing countries that are adversely affected by COVID-19. The current context (i.e. a global pandemic, widespread economic slowdown/recessions, and declining tax revenues) engenders the urgency of improving domestic resource mobilisation (DRM) and the fight against illicit financial flows (IFFs). Even before the advent of COVID-19, developing coun
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7

Thomas, Sandy, Peter Gregory, Sarah O’Brien, Catriona McCallion, Ben Goodall, Chun-Han Chan, and Paul Nunn. Rapid Evidence Review 1 on the Critical Appraisal of Third-Party Evidence. Food Standards Agency, June 2021. http://dx.doi.org/10.46756/sci.fsa.elm525.

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The Food Standards Agency (FSA) always seeks to ensure that itsrecommendations are made on the best-available evidence. Following a request from the FSA Chair, the Science Council have sought to provide a framework that can guide those seeking to submit uncommissioned evidence to the FSA on its scientific principles and standards.The Science Councils proposed framework is based on the principles of quality, trustand robustness. By being transparent about the FSA’s minimal expectations, we aim to help those who wish to submit evidence, typically in an effort to fill a perceived evidence gap orc
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Balali, Vahid, Arash Tavakoli, and Arsalan Heydarian. A Multimodal Approach for Monitoring Driving Behavior and Emotions. Mineta Transportation Institute, July 2020. http://dx.doi.org/10.31979/mti.2020.1928.

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Studies have indicated that emotions can significantly be influenced by environmental factors; these factors can also significantly influence drivers’ emotional state and, accordingly, their driving behavior. Furthermore, as the demand for autonomous vehicles is expected to significantly increase within the next decade, a proper understanding of drivers’/passengers’ emotions, behavior, and preferences will be needed in order to create an acceptable level of trust with humans. This paper proposes a novel semi-automated approach for understanding the effect of environmental factors on drivers’ e
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Huang, Haohang, Erol Tutumluer, Jiayi Luo, Kelin Ding, Issam Qamhia, and John Hart. 3D Image Analysis Using Deep Learning for Size and Shape Characterization of Stockpile Riprap Aggregates—Phase 2. Illinois Center for Transportation, September 2022. http://dx.doi.org/10.36501/0197-9191/22-017.

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Riprap rock and aggregates are extensively used in structural, transportation, geotechnical, and hydraulic engineering applications. Field determination of morphological properties of aggregates such as size and shape can greatly facilitate the quality assurance/quality control (QA/QC) process for proper aggregate material selection and engineering use. Many aggregate imaging approaches have been developed to characterize the size and morphology of individual aggregates by computer vision. However, 3D field characterization of aggregate particle morphology is challenging both during the quarry
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Avis, William. Drivers, Barriers and Opportunities of E-waste Management in Africa. Institute of Development Studies (IDS), December 2021. http://dx.doi.org/10.19088/k4d.2022.016.

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Population growth, increasing prosperity and changing consumer habits globally are increasing demand for consumer electronics. Further to this, rapid changes in technology, falling prices and consumer appetite for better products have exacerbated e-waste management challenges and seen millions of tons of electronic devices become obsolete. This rapid literature review collates evidence from academic, policy focussed and grey literature on e-waste management in Africa. This report provides an overview of constitutes e-waste, the environmental and health impacts of e-waste, of the barriers to ef
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