Dissertations / Theses on the topic 'Commercial land'
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Wakefield, Yvonne. "The Classification, for purposes of the calculation of taxable income, of land and assets incidental to land, that are used as trading stock." Master's thesis, University of Cape Town, 2009. http://hdl.handle.net/11427/4574.
Full textDube, Lighton. "Land tenure security and small scale commercial agriculture perfomance in Zimbabwe." University of Southern Queensland, Faculty of Business, 2009. http://eprints.usq.edu.au/archive/00006195/.
Full textSelby, Angus. "Commercial farmers and the state : interest group politics and land reform in Zimbabwe." Thesis, University of Oxford, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.432168.
Full textNhiwatiwa, Shelton. "Leveraging public land ownership in the urban land market for commercial property development to achieve socio-economic outcomes in South Africa." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/28053.
Full textCochrane, David Alan, and david cochrane@au ey com. "Maintaining Environmental Values in a Commercial Environment - a Framework for Commercial Development in Victoria's National Parks." RMIT University. Graduate School of Business, 2007. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080220.163331.
Full textBernhard, Jayne M. "Stores as Schools: An Adaptive Reuse Alternative For Communities Dealing With Underutilized Commercial Space and Overcrowded Schools." Connect to this title, 2008. http://scholarworks.umass.edu/theses/144/.
Full textYu, Lap-kee Richard. "A study on possible commercial development opportunities of subterranean space in Hong Kong /." [Hong Kong : University of Hong Kong], 1992. http://sunzi.lib.hku.hk/hkuto/record.jsp?B13362392.
Full textVan, Deventer Heidi. "Using geographical information systems for mapping commercial farmers' perceptions on land reform in Mpumalanga, RSA." Thesis, Stellenbosch : Stellenbosch University, 2000. http://hdl.handle.net/10019.1/52043.
Full textENGLISH ABSTRACT: Traditional top-down decision-making models have become unpopular since public institutions have been demanding more democracy at local level. New approaches and techniques have focused on how the majority of people can be involved in a bottom-up approach to development and decision making. Techniques, such as Participatory Rural Appraisals (PRAs), have identified people's concerns regarding the use of natural resources centred on land issues. Land is essentially a subject of public concern. Land as a spatial phenomenon controlled politically and used by all for survival and other purposes needs to be assessed in an integrated and time-spatial way for better planning and decision making. Geographical Information Systems (GISs) have often been used by statutory "experts" in evaluating, analysing and mapping of land and land-related features. GISs have a lot of potential in being applied as decision-making tools. If this is the case, how can public perceptions and politics be presented and mapped in a GIS to improve and democratise decision making even further? The study has investigated new methods of representing people's perspectives at grassroots level in a non-traditional way. A sub-region of the Lowveld, situated in the Mpumalanga province, has been selected because of the various kinds of land owners in the region. The Kruger National Park lies to the east of the study area, from where some black communities claim to have been removed. To the west of that is one of the districts of the former homeland KaNgwane, namely Nsikazi, and west of that two areas of intensive large-scale commercial fruit and vegetable production in the Nelspruit-White River and Kiepersol-Hazyview areas. Towards the escarpment north-west of these lie large commercial exotic forest plantations, owned mainly by Safcol and MandL Given the high demand and need for land from the overpopulated Nsikazi district, the process of land reform is a matter of great concern. White male commercial farmers in both regions where commercial farming is active were interviewed about their knowledge and perceptions of land reform. Various themes were presented to the farmers to comment on, namely the history of forced removals, land use, land potential, hydrology and where land reform should take place. Interviews were taped in Afrikaans, transcribed and translated to English. "Mental maps" were drawn on tracing paper overlaid on topographical maps of the Land Surveyor General, Mowbray. These were digitised and managed in Arclnfo, and displayed and analysed in ArcView, from where output maps were produced. The results of this technique proved to be very useful and can certainly broaden the use of GISs in decision making and public participation. However, GISs alone cannot be seen as the solution to better development and better decision-making. Public participation is of the utmost value in facilitating and initiating these processes. Land use planning needs to be the responsibility and concern of all land users and owners at a local level, where GISs can be applied as a tool to provide easier and more effective analysis and results for the implementation of initiatives.
AFRIKAANSE OPSOMMING: Tradisionele bo-na-onder besluitnemingsmodelle het in die laaste paar dekades baie ongewild geraak met die totstandkoming van instellings wat die publiek se mening hoog ag en demokrasie op grondvlak probeer bevorder. Nuwe benaderings en tegnieke poog nou om die publiek se mening in 'n onder-na-bo benadering tot ontwikkeling en besluitneming te integreer. Grondhervorming is basies die erns van die publiek, meer so as die staat. Grond is 'n ruimtelike verskynsel wat polities beheer word maar deur die meerderheid gebruik word vir oorlewing asook ander doeleindes. Dit behoort op 'n tyd-ruimtelike basis op 'n geïntegreerde wyse vir beter beplanning en besluitneming ondersoek te word. Geografiese Inligtingstelsels (GISs) word hoofsaaklik deur statutêre "kenners" gebruik in die evaluering, analise en kartering van grond en verbandhoudende verskynsels. Dit beskik verder oor die potensiaal om in besluitnemingsprosesse gebruik te word. Die vraag ontstaan egter hoe die publiek se menings en politieke strukture met 'n GIS verteenwoordig en gekarteer kan word ter verbetering van besluitneming op 'n meer demokratiese wyse. Die studie het nuwe metodes ondersoek waarvolgens mense op grondvlak se persepsies op nie-tradisionele maniere verteenwoordig en ondersoek kan word. 'n Sub-streek van die Laeveld wat geleë is in die Mpumalanga provinsie, is geselekteer vanweë die verskeidenheid grondeienaars wat daar voorkom. Die Kruger Nasionale Park is geleë in die oostelike deel van die studiegebied vanwaar sekere swart gemeenskappe gedurende die Apartheidsregime verskuif is. Direk wes hiervan lê die voormalige tuisland KaNgwane se Nsikazi distrik en wes daarvan twee areas, naamlik Nelspruit-Witrivier en Kiepersol-Hazyview, waar die kommersiële boerdery van vrugte en groente op groot skaal beoefen word. In die noordwestelike gedeeltes van die studiegebied kom grootskaalse uitheemse bosbouplantasies voor wat aan Safcol en Mondi behoort. Met die stygende aanvraag na grond vir residensiële- en landbougebruik in die streek, veral vanuit die Nsikazi distrik, is grondhervorming en die toepassing daarvan, 'n probleem, indien nie 'n bedreiging, vir die meeste grondeienaars. Onderhoude is met blanke manlike kommersiële boere, in albei die kommersiële streke gevoer om hul menings en kennis van grondhervorming te ondersoek. Verskeie temas is as besprekingspunte gestel, naamlik die geskiedenis van gedwonge verskuiwings, grondgebruik, grondpotensiaal, water hulpbronne en waar hul meen grondhervorming sou moes plaasvind. Onderhoude was in Afrikaans opgeneem, getranskribeer en in Engels vertaal. "Kognitiewe kaarte" was op deursigtige papier geteken wat oor 'n reeks topografiese kaarte van die gebied gelê is. Die resultate is versyfer en in Arelnfo gemanipuleer en daarna in ArcView ontleed en vir verslaglewering gekarteer. Die resultate van die tegniek beloof om vir beide besluitnemers en die publiek as deelnemers in die proses baie bruikbaar te wees. Dit verbreed ook die gebruik en toepassing van GISs en die sisteem se vermoëns. GISs kan egter nie alleenlik aangewend word om ontwikkeling en besluitneming vir die publiek beter of meer aanvaarbaar te maak nie. Alle mense se deelname is van die uiterste belang en waarde in die inisiëring, fasilitering en implementering van strategieë en projekte. Grondgebruiksbeplanning moet die verantwoordelikheid van almal word wat grond op plaaslike vlak gebruik of besit, nie net van die wat deur 'n probleem of program, soos grondhervorming, geraak word nie. 'n GIS kan aangewend word om die prosesse van ontwikkeling en besluitneming te vergemaklik deur analises vinniger en op 'n meer effektiewe manier te ondersoek vir beter en meer demokratiese besluitneming.
Reed, Darcy Marie. "How Land Use Regulations Inform Sustainable Development: A Look at Commercial Development in Bakersfield, California." DigitalCommons@CalPoly, 2013. https://digitalcommons.calpoly.edu/theses/1044.
Full textLaw, King-wai. "Planning considerations and requirements for underground development : case study of Tsim Sha Tsui underground commercial development /." Hong Kong : University of Hong Kong, 1994. http://sunzi.lib.hku.hk/hkuto/record.jsp?B14014865.
Full textDavis, George William. "Commercial wildflower production in the fynbos biome and its role in the management of land-use." Doctoral thesis, University of Cape Town, 1990. http://hdl.handle.net/11427/22477.
Full textThe wildflower industry of the Cape, South Africa, utilizes ecosystems and vegetation of the Fynbos Biome either directly by harvesting of natural plant populations, or indirectly by land transformation for agro-horticultural production. This thesis reports on a study of conservation and management issues arising from: (a) direct veld-harvesting; and (b) primary annexation of land for controlled production of material. A review of the industry's structure and the controlling legislation, indicated a need for integration of current management strategies. A potential means of anticipating population degradation and local extinction of plant species through over-utilization was investigated by construction of a computer model. Lack of data describing the flow of material and revenue was highlighted as an impediment to resource management by means if modelling. Experimental work investigated the effects of marginal cultivation on mountain fynbos ecosystems as utilized by the industry. Work was conducted at a site in the Highlands Forest Reserve in the south-western Cape. This experimental system was cleared by burning, and tilled as if for commercial production. Disturbance effects on system parameters were monitored. These included energy and water regimes, aspects of community structure, plant growth, and water relations of the natural vegetation. Results showed that tillage altered the system during the dry summer months by increasing reflectivity of the soil surface to solar radiation, reducing soil temperatures, and increasing soil water content. Response of the vegetation included reduction of species richness and diversity, a reduction in projected foliar cover, and an increase in the productivity of some, but not all, of the naturally occurring dominant species. Two commercially favoured species of Protea were also introduced to the site. Survival and productivity of these populations were monitored as responses to substrate disturbance. Results showed that the treatment was significantly associated with better survival for P. cynaroides, but better productivity for P. repens. A concluding review suggests that there are general paradigmatic blocks between the economic and ecological facets of natural resource utilization which prevent implementation of optimal environmental management strategies. The wildflower industry is nominated as a small bridge for that gap.
Gono, Cielito C. "Commercial farms after land reform : contractual relations between agribusiness companies and agrarian reform beneficiaries in the Philippines." Thesis, University of Sussex, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.487968.
Full textAl-Buainain, F. A. A. A. "Urbanisation in Qatar : a study of the residential and commercial land development in Doha city, 1970-1997." Thesis, University of Salford, 1999. http://usir.salford.ac.uk/26509/.
Full textChaney, William D. Corzine Mark Paolercio Adrianne L. "United States Army Land Mobile Radio communication system impacts of information assurance on Commercial Off-The-shelf systems /." Monterey, Calif. : Naval Postgraduate School, 2010. http://edocs.nps.edu/npspubs/scholarly/JAP/2010/Jun/10Jun%5FChaney%5FJAP.pdf.
Full textAdvisor(s): Boudreau, Michael W. ; Alternate Reader(s): Willins, Katrina ; Smith, Nathan. "June 2010." "Joint applied project"--Cover. Description based on title screen as viewed on July 14, 2010. Author(s) subject terms: Information Assurance (IA), Commercial Off-The Shelf (COTS), Land Mobile Radio (LMR), DoD Information Assurance Certification and Accreditation Process (DIACAP), Association of Public Safety Communications Officials International (APCO) 25, National Telecommunications and Information Administration (NTIA) Includes bibliographical references (p. 47-49). Also available in print.
Chaney, William D., Adrianne L. Paolercio, and Mark Corzine. "United States Army Land Mobile Radio communication system: impacts of information assurance on Commercial Off-The-shelf systems." Monterey, California. Naval Postgraduate School, 2010. http://hdl.handle.net/10945/10517.
Full textThis Joint Applied Project examined the technical, operational and programmatic implementation of Information Assurance (IA) as it relates to the Commercial-Off-the-Shelf (COTS) Land Mobile Radio (LMR) program within the United States (U.S.) Army. This project provides an overview of the LMR system, its capabilities and technical requirements, as well as the IA processes and requirements. The project then examines the technical aspects and impacts of implementing the IA requirements on the LMR system with possible interoperability with the Global Information Grid (GIG). As a result of this project, the U.S. Army will have a better understanding of the impact of IA on fielded LMR systems and its future impact to critical communications.
Baharum, Siti Aishah. "A sustainable competitiveness model for strategic alliances : a study of rural entrepreneurs and commercial organisations in Malaysia with special emphasis on Malaysian farmers' organisations." Thesis, University of Greenwich, 2004. http://gala.gre.ac.uk/5711/.
Full textWalker, Kimberley. "Clearing the Brownfields: Offsetting the Risks to Sustainable Development of Contaminated Land." Thesis, Université d'Ottawa / University of Ottawa, 2018. http://hdl.handle.net/10393/37477.
Full textSalem, Mohamed Mahmoud. "Determinants of foreign direct investment in commercial real estate and hotel sectors for selected MENA countries." Thesis, Liverpool John Moores University, 2011. http://researchonline.ljmu.ac.uk/6015/.
Full textRobinson, Claire. "Popular theatre in Manchester 1880-1903 : commercial entertainment, rational recreation and politics." Thesis, University of Birmingham, 2016. http://etheses.bham.ac.uk//id/eprint/6539/.
Full textJaison, Mukai Ratidzo. "A Critical Realist Exploration of Intergenerational Relations to Land in Small Scale Commercial Farming Families, Mushawasha Masvingo, Zimbabwe, 1953-2014." Diss., University of Pretoria, 2014. http://hdl.handle.net/2263/46186.
Full textDissertation (MSocSci)--University of Pretoria, 2014.
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Sociology
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Yu, Lap-kee Richard, and 余立基. "A study on possible commercial development opportunities of subterranean space in Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1992. http://hub.hku.hk/bib/B31258116.
Full textDavidson, Dean A. "Residential revitalisation of inner city areas: a case study of Northbridge." Curtin University of Technology, Department of Urban and Regional Planning, 1995. http://espace.library.curtin.edu.au:80/R/?func=dbin-jump-full&object_id=15080.
Full textSimilarly the inner city household types and structures are varied, although most households are smaller than those of the middle or outer suburbs. Further research was undertaken to determine the relationship of the available dwellings in inner areas relative to what residents want in terms of dwelling design, size, location, open space, cost and affordability. The type of dwelling being built was found to be similar to what inner city residents want, although their cost creates inequitable access. The problems with inner city living and what support services are required for inner city residents was analysed. This was correlated with an analysis of transport needs, and the relationship between inner city residents, and the location of employment, retail and entertainment facilities. Most support services required by inner city residents were found to be available, although a need exists to improve specific services. Inner residents do rely on private vehicles, although to a lesser degree than middle or outer suburban dwellers and with less time spent travelling to access employment, retail and entertainment facilities. This research has essentially focused on the inner city residents needs, and the degree to which these needs have been fulfilled.
The general consensus amongst local and state government, and private bodies involved in the supply of inner city dwellings is that building more dwellings will inject life into the inner areas. Unfortunately this is a simplistic view that is unlikely to create the bustling, lively streets envisaged. To revitalise the inner areas requires a closer examination of who the residents are that are moving into the inner areas' so as to enhance and not detract from the existing diversity. The concluding chapter of this thesis outlines recommendations that have been designed to promote equitable access to inner city dwellings and revitalisation of inner areas to ensure than not only is the inner city population increased, but that life is injected back into the inner city by the residents, and that there is more of a focus on resident, rather than commercial needs.
Atkinson, Jonathan Peter. "Greyfield Development in Vallejo, California: Opportunities, Constraints, and Alternatives." DigitalCommons@CalPoly, 2013. https://digitalcommons.calpoly.edu/theses/1037.
Full textvan, Niekerk Melanie. "Understanding aquatic carbon loss from upland catchments in south west Scotland during land use change from commercial forest to wind farm." Thesis, University of Stirling, 2012. http://hdl.handle.net/1893/13064.
Full textHartnack, Andrew Michael Carl. "Cultivations on the frontiers of modernity : power, welfare and belonging on commercial farms before and after "fast-track land reform" in Zimbabwe." Doctoral thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/15524.
Full textKeles, Ericok Aysegul. "Impact Of Land Use Changes On The Authentic Characteristics Of Historical Buildings In Bursa Historical City Centre." Phd thesis, METU, 2012. http://etd.lib.metu.edu.tr/upload/12615750/index.pdf.
Full textWilliams, Heather Lorraine. "An assessment of land for commercial apple orchard potential on CLI class 4 and 5 soils in the Nanaimo B.C. area - a case study." Thesis, University of British Columbia, 1985. http://hdl.handle.net/2429/25067.
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Resources, Environment and Sustainability (IRES), Institute for
Graduate
Kerr, Bradley Gray. "Sustaining and rapid response engineering in the reservoir sampling and pressure group of the commercial products and support organization at Schlumberger Sugar Land Technology Center." Texas A&M University, 2006. http://hdl.handle.net/1969.1/4995.
Full textSorce, Elizabeth. "The Role of Community Land Trusts in Preserving and Creating Commercial Assets: A Dual Cae Study of Rondo CLT in St. Paul, Minnesota and Crescent City CLT in New Orleans, Louisiana." ScholarWorks@UNO, 2012. http://scholarworks.uno.edu/td/1501.
Full textQuan, Truong Tan. "Transition from subsistence farming to commercial agriculture in Quang Binh Province, Vietnam." Lincoln University, 2009. http://hdl.handle.net/10182/1557.
Full textSambodo, Leonardo A. A. T. "The decision making processes of semi-commercial farmers : a case study of technology adoption in Indonesia." Lincoln University, 2007. http://hdl.handle.net/10182/241.
Full textWeigel, Brent Anthony. "Development of a commercial building/site evaluation framework for minimizing energy consumption and greenhouse gas emissions of transportation and building systems." Diss., Georgia Institute of Technology, 2012. http://hdl.handle.net/1853/44735.
Full textRodrigue, Jason Adam. "Woody Species Diversity, Forest and Site Productivity, Stumpage Value, and Carbon Sequestration of Forests on Mined Lands Reclaimed Prior to the Passage of the Surface Mining Control and Reclamation Act of 1977." Thesis, Virginia Tech, 2001. http://hdl.handle.net/10919/35629.
Full textMaster of Science
Eklöw, Maria. "Gynnas aktörer från ett land utanför EU på den inre marknaden? : Vid tillhandahållandet av elektroniska tjänster." Thesis, Jönköping University, JIBS, Commercial Law, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-664.
Full textElektroniska tjänster utgör en stor del av marknadsekonomin i större delen av världen således även på den inre marknaden. Elektronisk handel, där elektroniska tjänster ingår, har under de senaste åren expanderat. U.S. Bureau of Census uppskattade att elektroniska tjänster genererat i drygt 600 miljarder kronor under år 2005. Det är en ökning med 24.6 % från föregående år. Statistiken visar endast handeln i USA, men ger ändå ett mått på den framfart som skett de senaste åren rörande elektronisk handel.
Inom gemenskapen har rådet fastställt en rad harmoniseringsregler, främst i det sjätte mervärdesskattedirektivet . I syfte att harmonisera de mervärdesskatterättsliga reglerna för att undvika en snedvridning av konkurrensen mellan aktörer etablerade i olika medlemsstater. Den inre marknaden är förvisso avsedd för aktörer etablerade inom EU, men man kan inte bortse från det faktum att även aktörer i tredjeland har tillträde till den inre marknaden.
För att utreda om aktörer från tredjeland gynnas framför aktörer etablerade i gemenskapen i tillhandahållande av elektroniska tjänster till icke skattskyldiga inom gemenskapen är bestämmandet av platsen av betydelse. Först fastställs om transaktionen faller inom ramen för artikel 2 i det sjätte mervärdesskattedirektivet. Där konstateras att mervärdesskatt skall betalas för tjänster som tillhandahålls inom landets territorium av en skattskyldig. För fastställande av ”landets territorium” hänvisas till artikel 3, se bilaga 4. Det andra steget är att konstatera om den som tillhandahåller tjänsten betraktas som skattskyldig enligt artikel 4.1, se bilaga 5 till uppsatsen. Är kriterierna i artikel 2 och 4 uppfyllda går man vidare till artikel 9 för bestämmandet av platsen.
Ursprungslandsprincipen och destinationslandsprincipen ligger till grund för bestämmandet av vilken stat som har beskattningsrätt, först fastställs omsättningslandet och därigenom platsen för tillhandahållandet. Destinationslandsprincipen och ursprungslandsprincipen kräver ett förtydligande. Från början tillämpades ursprungslandsprincipen för att nå den inre marknaden. Destinationslandsprincipen är den rådande men kommissionens långsiktiga mål är att gå över till ursprungslandsprincipen. Trots detta ändras i dagsläget regler för att passa destinationslandsprincipen.
Tillhandahållande av elektroniska tjänster existerade inte vid utformandet av det sjätte mervärdesskattedirektivet. Följaktligen saknades begreppet elektroniska tjänster i direktivet. Då rådet antog direktiv 2002/38/EG infördes begreppet elektroniska tjänster samt ett tydliggörande av vad som var att anse som platsen för tillhandahållande. Begreppsdefinitionen var dock inte uttömmande och rådet antog förordning 1777/2005 där elektroniska tjänster definieras både i förordningen samt tillhörande bilaga. Klassificeringen av elektroniska tjänster sker på samma vis oberoende av platsen för tillhandahållandet. Däremot skiljer sig bestämmandet av omsättningsland och platsen beroende på om en aktör är etablerad i en medlemsstat eller ej.
Innan direktiv 2002/38/EG antogs kunde aktörer från tredjeland undgå mervärdesbeskattning då de tillhandahöll elektroniska tjänster till icke skattskyldiga i gemenskapen. Rådets intention vid antagande av direktivet var att undanröja snedvridning av konkurrensen samt att tydliggöra reglerna om platsen för tillhandahållande i de fall då aktörer var etablerade i tredjeland.
Med direktiv 2002/38/EG antogs den regel som bestämmer platsen för tillhandahållande till den där aktören är registrerad. I samband med detta infördes den ordning vilken innebär att aktörer från tredjeland skall registrera sig för mervärdesskatt i en medlemsstat.
Även det fasta driftstället har betydelse för bestämmande av platsen. I vissa fall är det fasta driftstället att anse som platsen och i andra fall är huvudkontoret platsen för tillhandahållande. Begreppet fast driftställe nämns i artikel 9 i det sjätte mervärdesskattedirektivet, men ingen definition ges av vad som omfattas eller vilka kriterierna är. För att fastställa detta är man hänvisad till EG-domstolens praxis då inget uttömmande svar ges i direktiven. Gällande elektroniska tjänster och inkomstskatterätt kan i vissa fall en server utgöra ett fast driftställe, det är inte möjligt inom mervärdesskatterätten.
Electronic commerce constitutes a big market economy in the world, therefore also in the internal market. Electronic commerce, which includes electronic services, has expanded in the past years. In the end of year 2005, the U.S. Census Bureau estimated the total U.S. electronic commerce sales at $ 86.3 billion. This featured a 24.6 percent increase from the previous year 2004. Even though this is U.S. statistics, it gives a view of how electronic commerce has expanded the last years.
Within the internal market, the Council of the European Union constituted a number of regulations on harmonisation, mainly in the Sixth VAT Directive . The purpose of harmonising the VAT regulations is to prevent distortion of the competition between suppliers established in the European Union. The internal market is intended for the suppliers established in the European Union, nevertheless suppliers from the countries outside the European Union have access to the internal market. The place of supply is of importance to investigate if a supplier from a country outside the European Union is in favour before a supplier established within the European Union in supply of electronic services to persons non-liable to tax.
To investigate whether or not a supplier from a country outside the European Union benefit before suppliers established within the internal market the place of supply is of significance. The first question that arises is whether the transaction falls within the scope of article 2. Article 2 establishes that the subject to value added tax is the supply of services affected for consideration within the territory of the country by a taxable person. Article 3 es-tablishes the territory of the country, see attachment 4. The second step to clarify is if the person supplying the services is liable for tax according to article 4, see attachment 5. If the criteria for article 2 and 4 are satisfied the next step is article 9 and to establish the place of supply.
To define the country with the right to tax, the establishment of the place of supply leads to the place of transaction. The principle of destination and principle of origin need to be explained. From the beginning, the Commission applied the principle of origin to reach the single market. In spite of the fact that the Commission’s long-term goal is to apply the principle of origin, rules are constantly changed to be applicable on the principle of destination.
The supplying of electronic services did not exist when the Sixth VAT Directive was proposed. Therefore the concept of electronic services is not defined in the directive. When the Council of the European Union approved Directive 2002/38/EC , the concept of electronic services was classified and it was also made clear what is established as the place of supply. Notwithstanding the concept was not exhaustive and the Council of the European Union approved the regulation 1777/2005 in which electronic services are defined further, both in the regulation and in the attachment belonging to the regulation. The classifications of electronic services are independent of whether the supplier is established in a Member States or country outside the European Union. The place of supply depends on if the supplier is established in a Member State or outside the European Union.
Before directive 2002/38/EC, a supplier from a country outside the European Union could escape value added tax when supplying services to non-liable tax persons. The Council of the European Parliaments intention to lay down the directive was to set aside dis-torted competition and to clarify the rules of the place of supply in situations when a sup-plier is established in a country outside the European Union.
With directive 2002/38/EC the rule that decides the place of supply to the one where the supplier are registered were taken into force. In relation to that, a regulation was introduced where suppliers from a country outside the European Union shall register for value added tax in a Member State.
The permanent establishment is of certain significance to establish the place. In some situations, a permanent establishment is considered as the place of supply and in others it is the head office. The classification of a permanent establishment is mentioned in article 9 in the Sixth VAT Directive but there is no definition of what it comprises or the criteria. To in-vestigate what a permanent establishment is one is referred to go through the European Court of Justices case-law. In income tax, there are situations when a server can constitute a permanent establishment, which is not possible in value added tax.
Horelicová, Pavlína. "Analýza vztahu mezi nájemným z pozemku a cenou pozemku ve vybraných městech na Moravě a ve Slezsku." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2016. http://www.nusl.cz/ntk/nusl-241293.
Full textPeiffer-Smadja, Océane. "Gouvernance foncière et développement commercial en périphérie de Paris et Londres : quels impacts sur les formes urbaines et sur les inégalités territoriales ?" Thesis, Université Paris-Saclay (ComUE), 2017. http://www.theses.fr/2017SACLA021.
Full textMy work deals with land governance and control of urban expansion in the peripheral areas of large metropolis. I address the following issues: what public tools and modalities of action do public authorities use to control urban development in peripheral territories? What impacts do land policies have on urban patterns and do they contribute to tackling spatial inequalities? While presenting and taking into account the institutional and legal frameworks of land management in both countries, the study focuses on public tools used in the peripheral areas of London and Paris. My methodology includes a comparative analysis of land use policies and land governance systems in France and England. I use spatial statistics and econometric methods and we have chosen to investigate public tools dedicated to retail development in order to bring some concrete insights into land use policies. The first article deals with land use conflicts in France and England. I then study land policies dedicated to retail in order to assess what use local authorities make of them (article 2), their impacts on urban patterns (article 3) and their role in fighting against spatial inequalities (article 4)
MANFREDI, MATTEO. "GLI INVESTIMENTI DIRETTI ESTERI NEL SETTORE AGRICOLO DEI PAESI IN VIA DI SVILUPPO E IL DIRITTO DELL'UNIONE EUROPEA." Doctoral thesis, Università Cattolica del Sacro Cuore, 2017. http://hdl.handle.net/10280/19080.
Full textThe dissertation investigates the policies and the legal instruments for the international investments' promotion and protection in agriculture of one of the main actors involved in the new land rush: the European Union. The first chapter analyses the EU’s competence over the conclusion of international treaties in order to understand the main innovations of the new generation of EU trade agreements. The second and third chapters focus on possible solutions of the two main agricultural lands investments’ requirements: investment protection and certainty, on the one hand, and protection of local populations, on the other, through a critical analysis of the EU common commercial policy and of the EU development cooperation policy. The thesis aims to provide that the EU free trade agreements and the EU development policy may promote a major legal certainty for developing countries, a key point for any agrarian reform, and consequently guarantee more protection not only for investors but also for local populations.
Nevím, Václav. "Multifunkční dům v Ledči nad Sázavou." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2017. http://www.nusl.cz/ntk/nusl-265599.
Full textCovesi, Filho Ricioti. "Os conflitos da expans?o urbana no entorno do complexo aeroportu?rio de Viracopos." Pontif?cia Universidade Cat?lica de Campinas, 2006. http://tede.bibliotecadigital.puc-campinas.edu.br:8080/jspui/handle/tede/26.
Full textThis is a study about the development of commercial aviation throughout the world and in Brazil, along with the construction of airports in urban areas. It is focused on the increasing necessity of airports in our country for cargo and passengers transportation, due to its continental dimensions. It concentrates particularly on the development of S?o Paulo and Campinas and their metropolitan areas. The International Airport of Viracopos, located in Campinas, the economic and technological necessities that lead to changes and the necessity to build a second runway for landings and takeoffs, the saturation of the airspace in S?o Paulo, as well as the consequent impossibility of building a new airport in S?o Paulo. It brings out the territorial qualifications of the International Airport of Viracopos, according to the location of its installations for the activity at which it is aimed. The various government interferences as land expropriations of the airport surrounding areas, bringing consequences not only to its expansion, but also to the people who have taken the area for their habitation. The implementation of legal and illegal division of the land and the relocation of the families to new areas in order to make it possible to build the new runway, parallel to the already existing one. As a consequence, three forces come to sight: the country, the state and the municipality s powers. When it comes to tackling information in order to find the solutions the government takes over, considering that it is the owner of the company that implements and administrates the biggest airports of the country; the state is the organ that issues decrees to expropriate the land and the municipality, which takes in the equipment that due to its extension and complexity is called airport city. The lack of local political motivation for the expansion of the airport is also mentioned. The economic and financial impacts caused by this kind of project and the coexistence of local national or even international industries, in the face of globalization of economic activities in which Brazil is inserted. It comes up with old and new questions in which this equipment is constantly mentioned in aeronautical technical reports as the ideal solution for the problem, but so far it has not been put into practice.
Estudo de caso que aborda o desenvolvimento da avia??o comercial no mundo e no Brasil bem como a inser??o dos aeroportos no meio urbano. Enfoca a crescente necessidade de aeroportos no pa?s pelas suas dimens?es continentais para o transporte de passageiros e cargas. Visa particularmente ? expans?o da metr?pole paulista e a cidade de Campinas com sua regi?o metropolitana e o seu Aeroporto Internacional de Viracopos, situado em Campinas, as necessidades econ?micas e tecnol?gicas que imprimem mudan?as e levam ? necessidade de constru??o da sua segunda pista de pousos e decolagens, al?m da satura??o do espa?o a?reo da capital e tamb?m a inviabilidade de constru??o de um novo aeroporto em S?o Paulo. Ressalta as qualifica??es territoriais do Aeroporto Internacional de Viracopos em fun??o do local da sua instala??o para a atividade fim, as v?rias interven??es dos governos em decretar expropria??es de terras para essas finalidades, seus decretos bem como a crescente ocupa??o dos terrenos no entorno dos limites do aeroporto, trazendo conseq??ncias para sua expans?o e para a popula??o que incorporou esta ?rea como habitacional. Observa os loteamentos legais e ilegais implantados e a realoca??o das fam?lias residentes para novas ?reas com o objetivo de viabilizar a constru??o da nova pista, paralela ? j? existente. Debate o papel dos tr?s poderes, Uni?o, Estado e Munic?pio, na gest?o de informa??es que encaminhem ?s solu??es, j? que a Uni?o ? propriet?ria da empresa que implanta e administra os maiores aeroportos do pa?s, o Estado edita os decretos expropriat?rios, cabendo ao Munic?pio acolher o equipamento que, por sua complexidade e extens?o, ? chamado de cidade aeroportu?ria. A falta de motiva??o pol?tica local para a expans?o do aeroporto tamb?m ? abordada, assim como os impactos econ?mico-financeiros que s?o proporcionados por um projeto de grande magnitude. Aborda a coexist?ncia das ind?strias locais, regionais, nacionais e at? internacionais, num contexto de globaliza??o das atividades econ?micas no qual o Brasil est? inserido. Ainda, levanta quest?es antigas e atuais da constante cita??o deste equipamento nos relat?rios t?cnicos aeron?uticos como sendo uma solu??o ideal, mas at? o momento n?o concretizada.
Kurzaj, Marie-Caroline. "Peuplements et échanges entre Gaule interne et Gaule méditerranéenne dans le sud-est du Massif central à la fin du Second âge du fer (160 - 25 avant J. C.)." Thesis, Dijon, 2012. http://www.theses.fr/2012DIJOL028.
Full textThis study provides a synthesis about the ending period of the second Iron Age (160-25 BC) in the southeast Massif Central. The geographical zone that I study here includes several regions (Auvergne, Languedoc-Roussillon, Rhône-Alpes) and departments (the Ardèche, the Gard, the Loire, the Haute-Loire, the Lozère, the Rhône). During the ending period of the second Iron Age, this region gathers the territories of two cultural entities: the independent Gaul (Gabali, Segusiavi and Vellavi) and the Mediterranean Gaul (Allobroges, Helvii, Segalauni and Volcae Arecomici). The aim of this study thus is to offer a global vision of furniture facies, land use and commercial dynamics in this geographical area. This initiative bases itself on a recent critical reading of the archaeological data accumulated in this region since the 19th century.The plan adopted is made of three chapters.The first one aims at presenting the frame, the context and the methodological approach of the study. The second chapter is dedicated to the detailed examination of the data according to two important subjects: the material culture and the occupation types.The third chapter offers a synthesis and a confrontation of the data.The characteristics of this region are compared here.The main markers of the material culture are exposed and a model of hierarchical structuring of the occupation is proposed from a classification of the various categories of housing environment. Finally, the results of the analysis of furniture and land use are shared, in order to compare the specific markers of the territorial organization in the southeast of Massif Central
Fredrickson, H. Signy. "Non-timber forest products, a study of salal productivity, inventory of commercial plant and fungus species, and recommendations for management on the Nanaimo rifle range lands." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape2/PQDD_0017/MQ54584.pdf.
Full textDalakos, Aristeidis. "Performance evaluation of the AN/USQ - 146 jammer over uncoded slow FH/MFSK military communication systems and the IEEE 802.11a wireless LAN commercial communication standard." Monterey, California. Naval Postgraduate School, 2003. http://hdl.handle.net/10945/9878.
Full textBeznosková, Marie. "Zdaňování nemovitých věcí v České republice a ve Velké Británii." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360182.
Full textTaterka, Filip. "Les expéditions au pays de Pount sous la XVIIIe dynastie égyptienne : essai de compréhension du rôle idéologique des expéditions « commerciales »." Thesis, Sorbonne université, 2018. http://www.theses.fr/2018SORUL031.
Full textThe aim of the dissertation is to analyse the religious and ideological significance of the ancient Egyptian Punt expeditions, particularly in the 18th dynasty. In the first part (chapters 1-4) the sources concerning the ancient Egyptian Punt expeditions as well as the products imported to Egypt in their result were discussed in detail. Although the pre-eminence is given to the 18th dynasty sources, documents from other periods were also included in the analysis. The second part (chapters 5-8) constitutes a synthesis of the conclusions drawn in result of the analysis of the sources of the first part. Therefore, the author discusses various toponyms related to the land of Punt (chapter 5), the problem of Punt’s exact location (chapter 6), the character of the Punt expeditions in comparison with other foreign missions (chapter 7) as well as various links between the land of Punt and Egyptian religion and ideology of kingship (chapter 8). The author concludes that the land of Punt played an important role in the Egyptian ideology of kingship being especially associated with the sun-god as well as with the goddess Hathor. Puntite products were crucial for both royal and private funerary cult as well as for the divine cult carried out in the temples. This is why the organisation of a Punt expedition was a duty of the Egyptian king, who, according to Egyptian beliefs, was obeying a direct order of the sun-god. Moreover, in various periods we may observe a wish to re-establish the contacts with Punt in order to restore the natural order of things after a period of crisis, which is especially visible in the reign of Hatshepsut of the 18th dynasty
Yates, James William. "TELEMETRY PROCESSING SYSTEMS DESIGN TRENDS." International Foundation for Telemetering, 1998. http://hdl.handle.net/10150/609213.
Full textCurrent changes in the way that large flight test systems are utilized have affected the industry’s methodology in both the early design phases and in the implementation of nextgeneration hardware and software. The reduction of available RF spectrum, the implementation of packet telemetry methods and systems, and a desire to implement commercial-off-the-shelf (COTS) hardware are only some of the considerations that telemetry systems integrators and product houses have to face. This paper describes how test methodology changes affect current large systems design at both government test ranges and at airframe/missile manufacturer test facilities. In addition, consideration is given to the area of increased processing power as it affects hardware and software design, the leveraging of such current and future telecommunications technology as network switch technology and compression, cross utilization, standardized technology, and the movement toward platform-independent software.
Valin, Hugo. "Changements d'usage des sols, marchés agricoles et environnement." Thesis, Paris, AgroParisTech, 2014. http://www.theses.fr/2014AGPT0011/document.
Full textLand use change is estimated to have generated 17% of anthropogenic greenhouse gas emissions in the 2000s, a large part coming from deforestation. The main driver of these emissions is expansion of agricultural activities, for the need of local development in tropical regions. However, they have also been caused by the dynamics of globalisation which has stimulated agricultural trade flows. Thus, today, there are new concerns with respect to how agricultural policies are influencing land use changes in other parts of the world through international market responses. In this work I consider three concrete illustrations of where these effects can be of significant magnitude: i) agriculture intensification in developing countries, ii) trade agreements, and iii) biofuel policies. I find that for each of these policies, market responses are likely to play a significant role in the final greenhouse gas emission balance. Mitigation of emissions through agricultural intensification could have quite beneficial outcomes, but the rebound effect on the demand side would offset a large part of greenhouse gas emission savings attributable to the land sparing effect. With the example of a possible EU-MERCOSUR trade agreement, I also show the adverse effect of liberalising certain specific agricultural products closely connected to land use change dynamics without adequate accompanying measures. Last, the indirect land use change effect of biofuels is likely to offset a large part of their alleged GHG emission savings. Land use change responses depend on many behavioural parameters, however, and providing precise estimates constitutes a challenge. I use different modelling approaches to quantify their magnitude and extensively explore the level of confidence on the basis of current state of econometric findings.New approaches should be elaborated to take account of this externality in public policy assessments, together with an appropriate consideration of the uncertainty ranges associated with these effects
Li-TingChen and 陳麗婷. "Apply Space Syntax to the Model of Commercial Land Use." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/77179935182379698201.
Full text國立成功大學
都市計劃學系碩博士班
100
In all the cases, Commercial Land-Use, which is predominant over others, has been considered as the norm of Urban Development. It also has strong relation with the development of society and economics. In addition, the Binary Logistic Regression Model has been generally used to explain the situation of Land-Use. Besides, in researches that relate to Land Use and Land Cover Change, society, economics, natural environments, Land Use, and accessibilities are effects of Land-Use Allocation as well . In the former analyses of the relation between Land-Use and Spatial Structure, Transport Accessibility has been extensively considered the index of Spatial Structure measurement. Besides, with the concept of Topological Space, Space Syntax develops to quantify the value of spatial element. Furthermore, by way of these index, the Spatial Structure, the relations, and the scales between spaces are here objectively described and discussed. With all the mentioned above and prior researches, in this research, the influences of Commercial Land-Use Allocation have been gathered and analyzed with Space Syntax. The parameter then has been placed in the Logistic Regression Model, and built as an appropriate prediction model of Commercial Land-Use for Urban Planning. This research shows that the policies, accessibilities, and the relations between Spatial Structure and Land-Use all affect Commercial Land-Use Allocation. With K-Fold Cross Validation as the model verification of the samples, the Interpretative Ability of the model achieves 84%, and the accuracy of prediction achieves 80%. The data reveal the good prediction of this research for Commercial Land-Use. Therefore, this study suggests that when the future research study in another land use, it can use Space Syntax to explain the urban spatial structure, and discussed the relationship between spatial structure and land use.
Tsai, Chu-Hsuan, and 蔡聚璇. "The Influence of MRT on Commercial Land Use of Taipei Metropolitan." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/47666922798579238071.
Full text黃勁嵐. "Land Exploitation and Commercial Streets Development in ShiLin District during Qing Dynasty." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/96923187675949631025.
Full text臺北市立教育大學
社會科教育研究所
94
Adopting methods of historical research, this study utilized first-hand sources about ShiLin, which were further complemented with antique contract documents,and it referred to contemporary discussions on PinPu Tribe (or the Formosan Plains aborigines), land exploitation, community development and inner-society structure to explore land exploitation and commercial streets development in ShiLin during Qing Dynasty by probing into the following three primary aspects. Firstly, through reorganizing the historical context of MaoShaoWeng Village in ShiLin and through the study of related policies on the Qing Dynasty’s aborigine land rights, this research identified land issues between the MaoShaoWeng villagers of PinPu Tribe and ZhangZho people. It furthermore dug out the predicaments and problems confronted by MaoShaoWong villagers during the development process. Secondly, by exploring the exploitation organization and ways ZhangZho people obtained the land, this research explained how Zhangzho People cultivated ShiLin. Through the study on water resources developments, community developments and religious beliefs, this research made clear the process of how Hang society was formed. Finally, through the study on the two fights during XianFeng era and their influence on ShiLin, and the study of the relationship between the Pan Family and the development of ShiLin new streets, this research explored the journey of the ShiLin new streets project. Primary results of the research are as follows: 1. Cultural development of ShiLin was influenced by its ecological environment. 2. MaoShaoWeng Village stood the leading role in the BeiGang Tribal Community. 3. The Qing Dynasty’s aborigine land rights and labor obligation brought about predicaments that MaoShaoWeng had to confront with. 4. ZhangZho people obtained land property rights through “Hang people as Leader System” and “Aborigine as Owner and Hang people as Tenant System”. Families that exploiting land at earlier age declined little by little as they separated their assets. 5. ZhiShanYan acted as the religious center of ShiLin during Qing Dynasty. 6. The Pan Family was promoted onto the Gentry rank during XianFeng era and had actively dug into local public affairs. 7. The moving and reconstruction of ShiLin new streets was not simply caused by the fights between Zhang and Quan groups, but based on economical considerations.
Liang, Chan-yu, and 梁展毓. "Commercial Activities in Residential Areas Developed after Land Readjustment - A Case Study of Lujhou Nangangzi Urban Land Consolidation Area." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/36997330438098844850.
Full text國立臺灣師範大學
地理學系
98
Residential areas developed after land readjustment are often very different from traditional residential areas. The most obvious characteristics in recent urban land consolidation areas are that the new high rise residential buildings and the straight grid road network system. The purpose of this study is to investigate how both factors affect the commercial activities in Lujhou Nagangzi land consolidation area. The residential buildings are the main building type in Nangangzi Urban Land Consolidation area. However, other types of functions would occur on the first floor of those residential buildings. In this study, residential buildings are divided into four types. Then according to the data of field survey, analyze how each type of residential buildings influence the distribution and properties of these functions. This study found that the new residential buildings are different from traditional apartment buildings. New buildings have higher proportion of commercial space on the first floor. Because the development of this area has not yet complete, many commercial stores are idle and waiting for sales or leasing. For other non-residential buildings, the size and form are determined by their functions. By comparing commercial functions in this area, indicates that higher ranking commercial functions are separated from residential buildings. The width of road is also an important factor to explain the distribution of activities. Commercial activities in Nangangzi have generally distributed along the major roads which width more than 12 meters. Chang Rong Rd., with a width of 25 meters, is the most important road in Nangangzi, is the most concentrated and prosperous commercial are in Nangangzi. On the other hand, the roads with special location and conditions could have a concentrative tendency of special functions. There are several cases with special functions assembled can be observed in the study area. Comparing the commercial properties between Nangangzi and older traditional commercial streets surrounding it, indicates the commercial functions in Nangangzi is less developed. Especially the daily functions are significantly lower. It could be related to the population of consumers attracted by the outer commercial districts.