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Journal articles on the topic 'Assessed value of real property'

Author: Grafiati

Published: 4 June 2021

Last updated: 14 February 2022

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1

Żywicka, Agnieszka, and Tomasz Wołowiec. "LEGAL AND THEORETICAL ASPECTS OF PROPERTY TAXES." Review of European and Comparative Law 2627, no. 34 (2016): 195–222. http://dx.doi.org/10.31743/recl.5076.

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A property tax (or millage tax) is a levy on property that the owner is required to pay. The tax is levied by the governing authority of the jurisdiction in which the property is located; it may be paid to a national government, a federated state, a county or geographical region, or a municipality. Multiple jurisdictions may tax the same property. This is in contrast to a rent and mortgage tax, which is based on a percentage of the rent or mortgage value. There are four broad types of property: land, improvements to land (immovable man-made objects, such as buildings), personal property (movab

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Wołowiec, Tomasz. "LEGAL AND ECONOMIC ASPECTS OF PROPERTY TAXATION IN THE EUROPEAN UNION." International Journal of Legal Studies ( IJOLS ) 1, no. 3 (2018): 231–78. http://dx.doi.org/10.5604/01.3001.0012.2179.

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A property tax (or millage tax) is a levy on real estate that the owner is required to pay. The tax is levied by the governing authority of the jurisdiction in which the real estate property is located; it may be paid to a national government, a federated state, a county or geographical region, or a municipality. Multiple jurisdictions may tax the same property. This is in contrast to a rent and mortgage tax, which is based on a percentage of the rent or mortgage value. There are four broad types of property: land, improvements to land (immovable man-made objects, such as buildings), personal

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Plata Fajardo, Ana Milena, Julio Cañón, and Raffaele Lafortezza. "The value of rural landscape in Aquitania (Colombia): application of spatial hedonic models in real estate analysis." Cuadernos de Desarrollo Rural 12, no. 76 (2016): 155. http://dx.doi.org/10.11144/javeriana.cdr12-76.vrla.

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This study addresses the marginal economic value of environmental amenities, structural characteristics, neighborhood facilities, and accessibility on property in Aquitania - Colombia. Based on 400 assessed values of rural land property and on 21 characteristic variables of land amenities and facilities, the study compares three models: Ordinary Least Squares (ols), Spatial Lag Model (slm), and Spatial Error Model (sem). Results show that both slm and sem outperformed ols in identifying the significance of real estate attributes. Results shows that farmers value environmental amenities more th

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Wołowiec, Tomasz. "THE CONCEPT OF REAL ESTATE TAXATION BASED ON THE AD VALOREM PRINCIPLE." International Journal of New Economics and Social Sciences 8, no. 2 (2018): 114–17. http://dx.doi.org/10.5604/01.3001.0012.9929.

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A property tax (or millage tax) is a levy on property that the owner is required to pay. The tax is levied by the governing authority of the jurisdiction in which the property is located; it may be paid to a national government, a federated state, a county or geographical region, or a municipality. Multiple jurisdictions may tax the same property. This is in contrast to a rent and mortgage tax, which is based on a percentage of the rent or mortgage value. There are four broad types of property: land, improvements to land (immovable man-made objects, such as buildings), personal property (movab

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HUBARIEVA, Iryna. "Problems of improving real estate tax in Ukraine in the context of world experience." Naukovi pratsi NDFI 2021, no. 1 (2021): 22–35. http://dx.doi.org/10.33763/npndfi2021.01.022.

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The purpose of the article is to reveal the peculiarities of real estate taxation of individuals in the countries of the world and to develop recommendations for its improvement in Ukraine. The features of taxation of real estate of individuals in the USA, Germany, Sweden, Poland, Bulgaria, Italy, France, Great Britain, Lithuania and others are presented. The advantages and disadvantages of taxation of real estate of individuals in the countries of the world are identified. Attention is focused on methods for determining the cadastral / assessed value of real estate for taxation. The necessity

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Skrzypek - Ahmed, Sylwia, and Tomasz Wołowiec. "THE CONCEPT OF REAL ESTATE TAXATION BASED ON THE AD VALOREM PRINCIPLE." International Journal of Legal Studies ( IJOLS ) 9, no. 1 (2021): 225–49. http://dx.doi.org/10.5604/01.3001.0015.0437.

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The purpose of this paper is to evaluate the pros and cons of ad valorem real estate taxation in the context of the reform of the Polish real estate taxation system. A property tax (or millage tax) is a levy on property that the owner is required to pay. The tax is levied by the governing authority of the jurisdiction in which the property is located; it may be paid to a national government, a federated state, a county or geographical region, or a municipality. Multiple jurisdictions may tax the same property. This contrasts with a rent and mortgage tax, which is based on a percentage of the r

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Nicholls, Sarah, and John L. Crompton. "The Impact of a Golf Course on Residential Property Values." Journal of Sport Management 21, no. 4 (2007): 555–70. http://dx.doi.org/10.1123/jsm.21.4.555.

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A large proportion of golf courses currently under construction are part of larger real-estate projects. The objective of this study was to identify the magnitude of the increase in property prices created by the golf course in one such amenity. A hedonic analysis was undertaken using a sample of 305 sales transactions in a golf course subdivision in College Station, Texas. For comparative purposes, the assessed valuations of these properties were used as an alternative dependent variable. The premiums on lots adjacent to the golf course were $61,074 and $45,759, based on sales prices and asse

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Carini, Manuela, Marina Ciuna, Manuela De Ruggiero, Francesca Salvo, and Marco Simonotti. "Repeat Assessed Values Model for Housing Price Index." Real Estate Management and Valuation 25, no. 4 (2017): 25–39. http://dx.doi.org/10.1515/remav-2017-0027.

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Abstract This study proposes an innovative methodology, named Repeat Appraised Price Model (RAV), useful for determining the price index numbers for real estate markets and the corresponding index numbers of hedonic prices of main real estate characteristics in the case of a lack of data. The methodological approach proposed in this paper aims to appraise the time series of price index numbers. It integrates the principles of the method of repeat sales with the peculiarities of the Hedonic Price Method, overcoming the problem of an almost total absence of repeat sales for the same property in

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Baranyai, Eszter. "Open-ended real estate funds: from flows to property." Journal of Property Investment & Finance 37, no. 6 (2019): 555–69. http://dx.doi.org/10.1108/jpif-06-2019-0080.

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Purpose The purpose of this paper is to uncover the relationship between flows and real estate investment at open-ended real estate funds (OEREFs). Design/methodology/approach The study employs fixed-effects panel regressions, relying on data from the Hungarian fund managers’ trade association. First, the effect of lagged flows on allocation to real estate is assessed. Second, the paper studies how this relationship changes as the cyclical position of CRE market advances using two proxies. Findings Flows are found to affect funds’ real estate holdings if they occurred 12–18 months earlier. Inf

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Sun, Wei, Ying Huang, Ronald W. Spahr, Mark A. Sunderman, and Minxing Sun. "Neighborhood Blight Indices, Impacts on Property Values and Blight Resolution Alternatives." Journal of Real Estate Research 41, no. 4 (2019): 555–603. http://dx.doi.org/10.22300/0896-5803.41.4.555.

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We identify the real and social costs associated with neighborhood blight by creating unique neighborhood blight indices based on average individual property blight scores in Memphis, Tennessee. Both individual property blight scores and neighborhood blight indices negatively impact single-family sale prices and assessed valuations. We validate the data accuracy of a 2016 blight survey, finding that supplemental information collected for each property accurately predicts its assigned blight score. We apply factor analysis, Shapley-Owen decomposition, and hedonic regressions to identify blight

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Devaney, Steven. "Measuring European property investment performance: comparing different approaches." Journal of European Real Estate Research 7, no. 1 (2014): 112–32. http://dx.doi.org/10.1108/jerer-10-2013-0022.

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Purpose – Price indices for commercial real estate markets are difficult to construct because assets are heterogeneous, they are spatially dispersed and they are infrequently traded. Appraisal-based indices are one response to these problems, but may understate volatility or fail to capture turning points in a timely manner. This paper estimates “transaction linked indices” for major European markets to see whether these offer a different perspective on market performance. The paper aims to discuss these issues. Design/methodology/approach – The assessed value method is used to construct the i

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Konowalczuk, Jan. "Fair Value in the Valuation of Damage to Property Caused by Indirect Nuisance Created by Companies." Real Estate Management and Valuation 26, no. 3 (2018): 60–70. http://dx.doi.org/10.2478/remav-2018-0025.

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Abstract The article presents the theoretical concept and economic justification for using fair value as a basis for determining the value of damage caused by indirect nuisance created by companies and as a basis for appraising real estate for that purpose. The conditions and possibilities of applying fair value in Poland are assessed against the background of selected economic concepts of market fairness and market efficiency. The author focuses his considerations on the purposes of valuating the property of households in a conflict situation involving setting the amounts of compensation for

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Henri Drouhin, Pierre-Arnaud, and Arnaud Simon. "Are property derivatives a leading indicator of the real estate market?" Journal of European Real Estate Research 7, no. 2 (2014): 158–80. http://dx.doi.org/10.1108/jerer-08-2013-0014.

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Purpose – This paper aims to analyze the statistical characteristics of changes in property forward prices. As highlighted in a survey conducted at the MIT Center for Real Estate in 2006, the relatively weak understanding in their prices is one of the most important barriers in their use. In this context, the analysis of the forward price term structure is essential. Do the short- and long-term forward prices behave similarly? Do property derivatives behave like other derivative assets or other related assets? This study also investigates the lead–lag relationship between spot and forward retu

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Vimpari, Jussi, and Seppo Junnila. "Valuing retail lease options through time." Journal of Property Investment & Finance 35, no. 4 (2017): 369–81. http://dx.doi.org/10.1108/jpif-05-2016-0036.

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Purpose Retail properties are a perfect example of a property class where revenues determine the rent for the property owners. Estimating the value of new retail developments is challenging, as the initial revenues can have a significant variance from the long-term revenue levels. Owners and tenants try to manage this problem by introducing different kind of options, such as overage rent and extension rights, to the lease contracts. The purpose of this paper is to value these options through time for different types of retailers, using real-life data with a method that can be easily applied in

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Dmytrów, Krzysztof, and Sebastian Gnat. "Application of AHP Method in Assessment of the Influence of Attributes on Value in the Process of Real Estate Valuation." Real Estate Management and Valuation 27, no. 4 (2019): 15–26. http://dx.doi.org/10.2478/remav-2019-0032.

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Abstract Property valuation in the comparative approach requires the determination of the impact of market characteristics on the formation of prices on the local real estate market. Valuers have a variety of methods for determining weights. Some of them require the collection of a sufficiently large database of information on transactions. However, this is not always possible. In the absence of sufficient data, alternative approaches, including an expert approach, may be used. The goal of the article is the proposal of an expert approach at the stage of assessing the influence of attributes o

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Zull Kepili, Ema Izati, and Tajul Ariffin Masron. "Malaysia property sector." International Journal of Housing Markets and Analysis 9, no. 4 (2016): 468–82. http://dx.doi.org/10.1108/ijhma-08-2015-0043.

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Purpose Because Malaysia decided to liberalize its property sector, investors have shown a considerable interest in the country’s property investment. Divided into five sub-sectors, Malaysia’s real estate is sought actively by foreign investors. However, to date, the sub-sectors performance analysis has never been researched for the purpose of investment diversification within the property sector. This paper aims to examine the performance of sub-sectors in the property market, namely, residential, commercial, industrial, agricultural and development land. This paper also assesses the portfoli

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Dąbrowski, Rafał, and Dorota Latos. "Possibilities of the Practical Application of Remote Sensing Data in Real Property Appraisal." Real Estate Management and Valuation 23, no. 2 (2015): 68–76. http://dx.doi.org/10.1515/remav-2015-0016.

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Abstract In the process of real estate evaluation, there are many important elements that should be taken into consideration: for example the type of property which is under evaluation, real estate market analysis, and the selection of appropriate evaluation approaches, methods and techniques. In each of the approaches, different parameters are important. Most importantly, however, is the appropriate selection and identification of real estate characteristics, both physical and economic, as well as the determination of the importance of these qualities so that, when necessary, it will be possi

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Sanderson, Danielle Claire, and Steven Devaney. "Occupier satisfaction and its impact on investment returns from UK commercial real estate." Journal of Property Investment & Finance 35, no. 2 (2017): 135–59. http://dx.doi.org/10.1108/jpif-10-2016-0077.

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Purpose The purpose of this paper is to investigate the relationship between occupiers’ satisfaction with the property management service they receive and the financial performance of commercial real estate. Design/methodology/approach The study uses occupier satisfaction data for 240 UK commercial properties collected over a 12-year period and the annual total returns achieved by those properties. Various statistical techniques are employed to assess whether increasing occupier satisfaction leads to greater returns for investors. These include comparing excess returns and risk-adjusted return

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Li, Wei, and Kenneth Joh. "Exploring the synergistic economic benefit of enhancing neighbourhood bikeability and public transit accessibility based on real estate sale transactions." Urban Studies 54, no. 15 (2016): 3480–99. http://dx.doi.org/10.1177/0042098016680147.

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Planners and policy makers are increasingly promoting biking and public transit as viable means of transportation. The integration of bicycling and transit has been acknowledged as a strategy to increase the mode share of bicycling and the efficiency of public transit by solving the first- and last-mile problem. However, the economic outcomes of jointly promoting neighbourhood bikeability and transit accessibility are still poorly understood. This study aims to assess the property value impact of neighbourhood bikeability, transit accessibility, and their synergistic effect by analysing the si

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Agboola, Alirat Olayinka. "Neoclassical economics and new institutional economics." Property Management 33, no. 5 (2015): 412–29. http://dx.doi.org/10.1108/pm-12-2014-0055.

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Purpose – The purpose of this paper is to examine the provisions of both the neoclassical economics and new institutional economics theses and assesses the implications of their methodologies for property market analysis. Design/methodology/approach – This research is based on secondary literature review and desk-based study. Findings – It is argued that new institutional economics, grounded on firmer foundations of human behaviour, offers an analytical approach to the study of the property market which emphasizes the institutionally contingent nature of real estate exchange, thus placing real

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Foryś, Iwona, Michał Głuszak, and Jan Konowalczuk. "Compensation due to land use restrictions: the case of limited use area in the vicinity of Polish airports." Oeconomia Copernicana 10, no. 4 (2019): 649–67. http://dx.doi.org/10.24136/oc.2019.031.

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Research background: The economic benefits that arise with the development of airport infrastructure are accompanied by negative externalities. Legal, technical and institutional instruments are used to mitigate or limit these effects. It involves state intervention in the use of real estate located in the vicinity of the airport, and the cost of such an intervention. On the other hand, as a result of state interventions, real estate market mechanisms are distorted. The balance on the market, prices and as a result the number of transactions is changing. Purpose of the article: The study

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Marzuki, Muhammad Jufri, and Graeme Newell. "The emergence of data centres as an innovative alternative property sector." Journal of Property Investment & Finance 37, no. 2 (2019): 140–52. http://dx.doi.org/10.1108/jpif-08-2018-0064.

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Purpose As one of the increasingly important alternative property sectors, data centres are a technology-focused property sector that is taking advantage of the growing investment intensity in technology-related infrastructure, against the backdrop of constant innovation and advancement in technology. The purpose of this paper is to assess the preliminary risk-adjusted performance and portfolio diversification benefits of data centre Real Estate Investment Trusts (REITs) in the USA, Australia and Singapore. The strategic implications going forward for data centres as an innovative property sec

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Korotun, Volodymyr, Tetiana Kaneva, Anton Drepin, Liudmyla Levaieva, and Svitlana Kucherenko. "The Impact of Fiscal Decentralization on Economic Growth in Central and Eastern Europe." European Journal of Sustainable Development 9, no. 3 (2020): 215. http://dx.doi.org/10.14207/ejsd.2020.v9n3p215.

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In this research, we evaluated the impact of fiscal decentralization on GDP per capita growth. Using the unbalanced panel data, the authors assessed the interconnections between fiscal decentralization – considering its expenditure and revenue aspects as well as tax autonomy – and economic growth for Central and Eastern European countries from 1995 to 2018. In the examined states, the expenditure decentralization exceeded the revenue one. We found out that revenue decentralization and tax autonomy adversely affected economic growth. But expenditure decentralization associated with a positive G

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Ayodele, Timothy Oluwafemi, Timothy Tunde Oladokun, and Kahilu Kajimo-Shakantu. "Employability skills of real estate graduates in Nigeria: a skill gap analysis." Journal of Facilities Management 18, no. 3 (2020): 297–323. http://dx.doi.org/10.1108/jfm-04-2020-0027.

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Purpose The global shift in the traditional skills required of real estate graduates has led to an increased demand for employees who have the required skills and competencies. The purpose of this study is to evaluate employment considerations of real estate firms and analyse employers’ skill expectations and the observed skills possessed by the graduate employees. This study also analysed the self-assessed soft skill levels of the graduate employees, thereby establishing the skill gap. Design/methodology/approach Data were sought from real estate employers in the two dominant real estate mark

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Terletska, Viktoria. "Approaches and methods of evaluation of the innovation company." Management and Entrepreneurship in Ukraine: the stages of formation and problems of development 2021, no. 1 (2021): 177–82. http://dx.doi.org/10.23939/smeu2021.01.177.

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The article the main traditional approaches to business valuation, namely: profitable, costly and comparative have been explored and analyzed. The main methods within each of the traditional approaches have been investigated. The methods of estimating the value of business by income approach are the method of capitalization of net income, the method of capitalization of dividends, the method of capitalization of excess income and the method of discounting cash flow. The methods of estimating the value of business by the cost approach are: the method of net book value, the method of adjusted bo

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Spanner, Maximilian M., and Julia Wein. "Carbon risk real estate monitor: making decarbonisation in the real estate sector measurable." Journal of European Real Estate Research 13, no. 3 (2020): 277–99. http://dx.doi.org/10.1108/jerer-05-2020-0031.

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Purpose The purpose of this paper is to investigate the functionality and effectiveness of the Carbon Risk Real Estate Monitor (CRREM tool). The aim of the project, supported by the European Union’s Horizon 2020 research and innovation program, was to develop a broadly accepted tool that provides investors and other stakeholders with a sound basis for the assessment of stranding risks. Design/methodology/approach The tool calculates the annual carbon emissions (baseline emissions) of a given asset or portfolio and assesses the stranding risks, by making use of science-based decarbonisation pat

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Lecomte, Patrick. "Testing alternative models of property derivatives: the case of the City of London." Journal of Property Investment & Finance 32, no. 2 (2014): 107–53. http://dx.doi.org/10.1108/jpif-11-2013-0064.

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Purpose – The paper aims to conduct an empirical study of three models of property derivatives: index-based derivatives, factor hedges, and combinative hedges based on index and factors. The objective is to test whether the latter two models introduced by Lecomte dominate the index-based model used for existing property derivatives such as EUREX futures contracts. Design/methodology/approach – Based on investment property database (IPD) historical database covering 224 individual office properties from 1981 to 2007, the study assesses ex ante hedging effectiveness of the three models. Nine sim

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Abdullah, Nur Adiana Hiau, Kamarun Nisham Taufil Mohd, and Woei Chyuan Wong. "Implications of dividend tax reforms on M-REITs performance." Journal of Property Investment & Finance 35, no. 2 (2017): 184–99. http://dx.doi.org/10.1108/jpif-11-2016-0087.

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Purpose The purpose of this paper is to examine the performance of 19 Malaysian Real Estate Investment Trusts (M-REITs) over the period 1999 to 2014, following the implementation of dividend tax reforms announced in the 2007, 2009 and 2012 budgets. Design/methodology/approach Sharpe index, Treynor index and Jensen α are utilized to compare the performance of M-REITs against a newly developed tax-adjusted value-weighted M-REITs index, equity market, property sector and three month Malaysia Treasury Bills (T-Bills). The calculation of M-REITs returns has been adjusted to take into account the di

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Gnat, Sebastian. "Spatial weight matrix impact on real estate hierarchical clustering in the process of mass valuation." Oeconomia Copernicana 10, no. 1 (2019): 131–51. http://dx.doi.org/10.24136/oc.2019.007.

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Research background: The value of the property can be determined on an individual or mass basis. There are a number of situations in which uniform and relatively fast results obtained by means of mass valuation undoubtedly outweigh the advantages of the individual approach. In literature and practice there are a number of different types of models of mass valuation of real estate. For some of them it is postulated or required to group the valued properties into homogeneous subset due to various criteria. One such model is Szczecin Algorithm of Real Estate Mass Appraisal (SAREMA). When using th

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Jones, Colin, Neil Dunse, and Kevin Cutsforth. "The changing relationships between government bond yields and capitalisation rates." Journal of European Real Estate Research 8, no. 2 (2015): 153–71. http://dx.doi.org/10.1108/jerer-05-2015-0023.

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Purpose – The purpose of this paper is to analyse the gap between government bonds (index-linked and long-dated) and real estate yields/capitalization rates over time for the UK, Australia and the USA. The global financial crisis was a sharp shock to real estate markets, and while interest rates and government bond yields fell in response around the world, real estate yields (cap rates) have risen. Design/methodology/approach – The absolute yield gap levels and their variation over time in the different countries are compared and linked to the theoretical reasons for the yield gap and, in part

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Konowalczuk, Jan. "The Problem of Reflecting the Market in the Legal Principles of Real Estate Valuation in Poland. How to Eliminate the “Legal Footprint”?" Real Estate Management and Valuation 25, no. 2 (2017): 44–57. http://dx.doi.org/10.1515/remav-2017-0012.

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Abstract This paper presents and subjects to criticism the current principles of real estate valuation, which were introduced in Poland in the 1990’s during the return to a market economy, under the conditions of an underdeveloped real estate market. Against the background of the hypothesis of institutional maladjustment of the methodology to the current level of real estate market development, the author assesses the imitative manner of creating the valuation methodology and its discontinuation in 1998, resulting from the introduction of rigid legal regulations, which have significantly limit

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Müller, Maximilian A., Edward J. Riedl, and Thorsten Sellhorn. "Recognition versus Disclosure of Fair Values." Accounting Review 90, no. 6 (2015): 2411–47. http://dx.doi.org/10.2308/accr-51044.

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ABSTRACT This paper examines pricing differences across recognized and disclosed fair values. We build on prior literature by examining two theoretical causes of such differences: lower reliability of the disclosed information, and/or investors' higher related information processing costs. We examine European real estate firms reporting under International Financial Reporting Standards (IFRS), which require that fair values for investment properties, our sample firms' key operating asset, either be recognized on the balance sheet or disclosed in the footnotes. Consistent with prior research, w

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Raffaj, Andrej, and Katarína Kampová. "INCREASING COMPETENCIES OF SECURITY AND SAFETY MANAGERS IN THE RISK ASSESSMENT PROCESS." Proceedings of CBU in Social Sciences 1 (November 16, 2020): 201–5. http://dx.doi.org/10.12955/pss.v1.72.

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Security management is an important part of the overall management of an organization. It aims to protect the health and life of persons, organization property and the environment itself. Achieving this goal, which represents achieving the required level of both security and safety, is undoubtedly dependent on the activities performed by security and safety managers. One of the basic processes affecting the security and safety level in the given organization is a risk assessment process. Based on the results of this process, particular measures are implemented to either avert or reduce the sec

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Jeon, Seokhee. "Real Stiffness Augmentation for Haptic Augmented Reality." Presence: Teleoperators and Virtual Environments 20, no. 4 (2011): 337–70. http://dx.doi.org/10.1162/pres_a_00051.

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Haptic augmented reality (AR) mixes a real environment with computer-generated virtual haptic stimuli, enabling the system to modulate the haptic attributes of a real object to desired values. This paper reports our second study on this functionality, with stiffness as a goal modulation property. Our first study explored the potential of haptic AR by presenting an effective stiffness modulation system for simple 1D interaction. This paper extends the system so that a user can interact with a real object in any 3D exploratory pattern while perceiving its augmented stiffness. We develop a comple

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Newell, Graeme, and Muhammad Jufri Bin Marzuki. "The significance and performance of UK-REITs in a mixed-asset portfolio." Journal of European Real Estate Research 9, no. 2 (2016): 171–82. http://dx.doi.org/10.1108/jerer-08-2015-0032.

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Purpose UK-Real Estate Investment Trusts (REITs) are an important property investment vehicle, being the fourth largest REIT market globally. The purpose of this paper is to assess the significance, risk-adjusted performance and portfolio diversification benefits of UK-REITs in a mixed-asset portfolio over 2007−2014. The post-global financial crisis (GFC) recovery of UK-REITs is highlighted. Design/methodology/approach Using total monthly returns, the risk-adjusted performance and portfolio diversification benefits of UK-REITs over 2007–2014 are assessed. Efficient frontier and asset allocatio

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Newell, Graeme, and Muhammad Jufri Marzuki. "The emergence and performance of German REITs." Journal of Property Investment & Finance 36, no. 1 (2018): 91–103. http://dx.doi.org/10.1108/jpif-01-2017-0001.

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Purpose German real estate investment trusts (REITs) are a small but important property investment vehicle in the European REIT landscape, offering German commercial property investment exposure in a liquid format, compared to the more property development-focused German listed property companies and the popular German open-ended property funds. The purpose of this paper is to assess the emergence of the German REIT market and the risk-adjusted performance and portfolio diversification benefits of German REITs in a mixed-asset portfolio over 2007-2015. The post-global financial crisis (GFC) re

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Boukhatem, Mohamed Nadjib, Asma Boumaiza, Hanady G. Nada, Mehdi Rajabi, and Shaker A. Mousa. "Eucalyptus globulus Essential Oil as a Natural Food Preservative: Antioxidant, Antibacterial and Antifungal Properties In Vitro and in a Real Food Matrix (Orangina Fruit Juice)." Applied Sciences 10, no. 16 (2020): 5581. http://dx.doi.org/10.3390/app10165581.

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The potential application of Eucalyptus globulus essential oil (EGEO) as a natural beverage preservative is described in this research. The chemical composition of EGEO was determined using gas chromatography analyses and revealed that the major constituent is 1,8-cineole (94.03% ± 0.23%). The in vitro antioxidant property of EGEO was assessed using different tests. Percentage inhibitions of EGEO were dose-dependent. In addition, EGEO had a better metal ion chelating effect with an IC50 value of 8.43 ± 0.03 mg/mL, compared to ascorbic acid (140.99 ± 3.13 mg/mL). The in vitro antimicrobial effe

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Ullah, Fahim, and Samad M. E. Sepasgozar. "Key Factors Influencing Purchase or Rent Decisions in Smart Real Estate Investments: A System Dynamics Approach Using Online Forum Thread Data." Sustainability 12, no. 11 (2020): 4382. http://dx.doi.org/10.3390/su12114382.

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The real estate sector is receiving mix responses throughout the world, with some countries like USA receiving lesser and European and Asia Pacific markets receiving more transactions in recent years. Among the concerning factors, post-purchase regrets by the real estate owners or renters are on the rise, which have never been assessed to date through scholarly research. These regrets can further increase in the time of lockdowns and bans on inspections due to Corona Virus Disease 2019 (COVID-19) and social distancing rules enforced by various countries such as Australia. The current study aim

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Lytvynenko, Volodymyr, and Kateryna Kamyns'ka. "IMPROVEMENT OF THE EVALUATION METHOD OF RESERVES IN ACCOUNTING." Economic Analysis, no. 27(3) (2017): 236–41. http://dx.doi.org/10.35774/econa2017.03.236.

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Introduction. The article deals with the main approaches to reserves valuation in accordance with the requirements of national accounting standards. The methods of stock assessment at different stages of their circulation are considered: on stage of admission, on balance sheet date and at the time of disposal. Purpose. The article aims to study the improvement of inventory assessment methodology at different stages of their circulation to ensure the accuracy of accounting information about the cost of stocks. The method (methodology). The study used the methods of theoretical and logical gener

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Lin, Yu Cheng, Chyi Lin Lee, and Graeme Newell. "The significance of residential REITs in Japan as an institutionalised property sector." Journal of Property Investment & Finance 37, no. 4 (2019): 363–79. http://dx.doi.org/10.1108/jpif-03-2019-0036.

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PurposeResidential Real Estate Investment Trusts in Japan (residential J-REITs) have become an increasingly significant listed property sector recently. The purpose of this paper is to assess the effectiveness of residential J-REITs in a mixed-asset portfolio context in Japan by assessing the significance, risk-adjusted performance and portfolio diversification benefits of residential J-REITs over July 2006–August 2018. The ongoing property investment implications for residential J-REITs are also identified.Design/methodology/approachUsing monthly total returns, the risk-adjusted performance a

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GLATTFELDER, JAMES B. "THE BOW-TIE CENTRALITY: A NOVEL MEASURE FOR DIRECTED AND WEIGHTED NETWORKS WITH AN INTRINSIC NODE PROPERTY." Advances in Complex Systems 22, no. 06 (2019): 1950018. http://dx.doi.org/10.1142/s0219525919500188.

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Today, there exist many centrality measures for assessing the importance of nodes in a network as a function of their position and the underlying topology. One class of such measures builds on eigenvector centrality, where the importance of a node is derived from the importance of its neighboring nodes. For directed and weighted complex networks, where the nodes can carry some intrinsic property value, there have been centrality measures proposed that are variants of eigenvector centrality. However, these expressions all suffer from shortcomings. Here, an extension of such centrality measures

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Huang, Min-Min, and Li-Na Xu. "Construction of a new luminescent Cd(ii) compound for the detection of Fe3+ and treatment of Hepatitis B." Open Chemistry 19, no. 1 (2021): 953–60. http://dx.doi.org/10.1515/chem-2021-0085.

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Abstract A novel porous Cd(ii) metal–organic framework (MOF) with the chemical composition of {[H3O][Cd(bci)]} n ·2n(H2O) (1, H3bci = bis(2-carboxyethyl)isocyanurate) was prepared via hydrothermal responses of H3bci and Cd(NO3)2·4H2O. Luminescent property investigations indicated that compound 1 had high sensitivity toward Fe3+, and the detection limit of Fe3+ was as low as 2.15 × 10−4 M. The application values of Fe3+ on Hepatitis B were assessed, and its associated mechanism was identified simultaneously. First, the cytotoxic mediator (TNF-α) substance released into plasma was measured throu

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Nguyen, Thi Kim, and Muhammad Najib Razali. "The dynamics of listed property companies in Indonesia." Journal of Property Investment & Finance 38, no. 2 (2020): 91–106. http://dx.doi.org/10.1108/jpif-06-2019-0073.

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Purpose As an asset class, listed property companies (PCs) in the emerging Asian markets have taken on increased significance in recent years. Investors have seen Indonesian real estate investment trusts (REITs) being regulated to become a property investment vehicle in 2007. This sees macro-environment investment in the Indonesian property market taking off to a higher level regionally. In the background, Indonesian listed PCs maintain as one of the major investment vehicles for local and international investors. It has also been the subject of investment for REITs and property investment fun

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Antwi, Joseph Kofi. "The value of a person in Akan traditional life and thought: A contemporary inquiry." European Journal of Interdisciplinary Studies 3, no. 2 (2017): 94. http://dx.doi.org/10.26417/ejis.v3i2.p94-102.

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As a contribution to the debate on African Philosophy, this paper explores the value of a person in Akan traditional life and thought. African philosophy can be found in the various traditional and cultural schemes of the people. This paper maintains that one of the approaches of appreciating African philosophy is through the traditional concept and worldview of the nature of a person. This paper argues that a person is not just a bag of flesh and bones that we see with our eyes, but, a more complex being with soul and body. Through a qualitative analysis of the relevant literature, this paper

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Antwi, Joseph Kofi. "The value of a person in Akan traditional life and thought: A contemporary inquiry." European Journal of Interdisciplinary Studies 7, no. 2 (2017): 94. http://dx.doi.org/10.26417/ejis.v7i2.p94-102.

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As a contribution to the debate on African Philosophy, this paper explores the value of a person in Akan traditional life and thought. African philosophy can be found in the various traditional and cultural schemes of the people. This paper maintains that one of the approaches of appreciating African philosophy is through the traditional concept and worldview of the nature of a person. This paper argues that a person is not just a bag of flesh and bones that we see with our eyes, but, a more complex being with soul and body. Through a qualitative analysis of the relevant literature, this paper

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Alves, Jose-Henrique G. M., Scott Stripling, Arun Chawla, Hendrik Tolman, and Andre van der Westhuysen. "Operational Wave Guidance at the U.S. National Weather Service during Tropical/Post–Tropical Storm Sandy, October 2012*." Monthly Weather Review 143, no. 5 (2015): 1687–702. http://dx.doi.org/10.1175/mwr-d-14-00143.1.

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Abstract Waves generated during Hurricane Sandy (October 2012) contributed significantly to life and property losses along the eastern U.S. seaboard. Extreme waves generated by Sandy propagated inland riding high water levels, causing direct destruction of property and infrastructure. High waves also contributed to the observed record-breaking storm surges. Operational wave-model guidance provided by the U.S. National Weather Service, via numerical model predictions made at NOAA’s National Centers for Environmental Prediction (NCEP), gave decision makers accurate information that helped mitiga

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Junaedi, Dedi, and Sri Hayatin Nufus. "MENGUKUR INDEKS KEMASLAHATAN BPRS AMANAH UMMAH BOGOR." Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah 1, no. 1 (2019): 1–29. http://dx.doi.org/10.47467/alkharaj.v1i1.14.

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Islamic financial institutions, especially Islamic banking, should, not only be assessed from the high and low value of profitability such as conventional banking. LKS can also provide reasonable benefits or a real benefit index to the surrounding public. So, assessing the performance of Islamic banking cannot be equated with conventional banking considering that both have different goals and views. Islamic Maqashid, namely the realization of benefit - in safeguarding religion, soul, mind, descent, and property - should be considered in measuring the performance of a Sharia financial instituti

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Benduch, Piotr, and Agnieszka Pęska-Siwik. "Assessing the usefulness of the photogrammetric method in the process of capturing data on parcel boundaries." Geodesy and Cartography 66, no. 1 (2017): 3–22. http://dx.doi.org/10.1515/geocart-2017-0003.

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Abstract A parcel is the most important object of real estate cadastre. Its primary spatial attribute are boundaries, determining the extent of property rights. Capturing the data on boundaries should be performed in the way ensuring sufficiently high accuracy and reliability. In recent years, as part of the project “ZSIN – Construction of Integrated Real Estate Information System – Stage I”, in the territories of the participating districts, actions were taken aimed at the modernization of the register of land and buildings. In many cases, this process was carried out basing on photogrammetri

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Perdomo, R. A., and N. I. Serdyuk. "Cybersecurity in complex operations: a post-drilling approach foroil and gas wells." E3S Web of Conferences 266 (2021): 09007. http://dx.doi.org/10.1051/e3sconf/202126609007.

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Many companies are now workingto converge business models and engineering processes with the technologies of the fourth industrial revolution. The automation of industrial processes together with the implementationof infrastructure,makes it possible to interconnect people and performance indicators in real-time, reducing the decision-making time and time in themarketplace. This provides companies with unprecedented opportunities to create and capture value while rethinking business models but brings vulnerabilities and risks that must be properly assessed and mitigated. New malicious third par

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Oladokun, Sunday Olarinre, and Job Taiwo Gbadegesin. "Adequacy of core knowledge and soft skills in the performance of professional employees of real estate firms in Nigeria." Property Management 35, no. 2 (2017): 132–49. http://dx.doi.org/10.1108/pm-02-2016-0008.

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Purpose Real estate professionals are a vital resource to the property firms and the industry at large. Employees’ skills, knowledge and competence contribute in great measure to organization’s business performance. The purpose of this paper is to examine the adequacy of core knowledge and soft skills possessed by professional employees within the Nigerian real estate practicing firms. It also assesses the performance of the employees and establishes the correlation among the soft skills possessed by employees. Design/methodology/approach Data for this study were elicited through the administr

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