Technical inventory of real estate objects

Author(s):  
Владимир Тарбаев ◽  
Vladimir Tarbaev ◽  
Ирина Шмидт ◽  
Irina Shmidt ◽  
Аксана Царенко ◽  
...  

The textbook presents the objects of technical accounting, the main provisions on technical accounting and inventory of real estate. The questions of organization and conducting of works on technical inventory, the formation of inventory records and documents for the cadastral registration of buildings. The relevance of technical inventory of real estate is due to the fact that is the main element in the accounting system of material well-being of the state. The textbook is intended for students of higher educational institutions specializing in training 21.03.02 Land management and cadastre, as well as masters and PhD students in the field of: 21.04.02 Land and inventories. Is of interest for academics who study the land and urban inventories, as well as municipal and state officials, cadastral engineers working in the sphere of cadastral relations.

PeerJ ◽  
2021 ◽  
Vol 9 ◽  
pp. e10612
Author(s):  
Gul Muhammad Baloch ◽  
Sheela Sundarasen ◽  
Karuthan Chinna ◽  
Mohammad Nurunnabi ◽  
Kamilah Kamaludin ◽  
...  

Background As of the present, the twenty-first century is experiencing what may be one of its most devastating events, in respect to infected and dead people by the virus. Now known to the world as COVID-19, the devastating disease of what has become a pandemic started its spread from Wuhan, China and swiftly engulfed the whole world with almost 11 million cases, in a span of around six months. It has not only increased the global burden of disease but has heavily dented many social institutions, including education. Methods This study investigates how the COVID-19 pandemic and subsequent measures of lockdown, quarantine, and social distancing have affected students. We look specifically into the effects on individuals’ mental health, that is, the stress and anxiety levels of college and university students using the Zung Self-rating Anxiety Scale (SAS). Results Among 494 respondents, 61% were females, and the majority (77.3%) of the students were in the age group of 19–25 years. Among the respondents, 125 (25.3%), 45 (9.1%) and 34 (6.9%) experienced minimal to moderate, severe, and most extreme levels of anxiety, respectively. The variables of gender, age and year of study were significant at the 0.25 level by univariate analyses. Nevertheless, the ordinal regression indicates that only gender was significant. The odds of a female student being more anxious are higher compared to a male student (OR = 1.779, 95% CI [1.202–2.634], P = 0.004). The most prominent stressors attained from the qualitative feedback from the Pakistani students are associated with online teaching, concerns about their academic performance and completion of the current semester, uncertainty related to exam dates, and the status of the following semester. Conclusions This study will add to the existing body of literature on the impacts of the COVID-19 pandemic on the social and psychological health of students. The study outcomes will provide basic data for further applied and action research and a framework for universities and policy makers in Pakistan and the neighboring countries in the region with the same cultural contexts. Thus, relevant health interventions can be designed for better mental health and educational attainments of students from higher educational institutions. This pathological pandemic may well lead to another pandemic of mental and behavioral illness. All stakeholders should join force regardless of pre-existing differences and inequalities to ensure the well-being of future generations, specifically students from higher educational institutions. The long-lasting impacts and the aftermath of this pandemic will unquestionably need further and future investigations. Keywords: Anxiety, students, mental health, COVID-19, Pakistan


2021 ◽  
Vol 4 (2) ◽  
pp. 295-304
Author(s):  
Rizky Nastiti ◽  
Devi Rusvitawati

The policy to return to work amidst the pandemic has caused anxiety among employees, including those who work at universities and colleges. In order to maintain organization’s performance in the era of COVID-19, the management needs to pay attention to employees’ adjustment and well-being. Moreover, figuring out employees’ anxiety level and safety behavior during the pandemic will help the managements ease their employees’ anxiety and improve their work performance. Thus, this study focuses on the impacts of COVID-19 on employees’ anxiety and safety behavior at higher educational institutions in Banjarmasin. A total of 78 responses were collected from employees of higher educational institutions in Banjarmasin. From the data analysis, it was found that physical concerns and psychological concerns had significant impacts on anxiety and safety behavior. This study offers suggestions for institutions to provide adequate protective equipment safety and enforce their human resource management to help their employees cope with new work environment.


2020 ◽  
pp. 7-12
Author(s):  
Mykola Moroz

Problem setting. Leasing out property that is involved in educational, academic, training and production, scientific activities by the public institutions of higher education often leads to violation of the rights of other participants in educational activities. They are sure to be a result of violating the limits, established by the current legislation, of exercising the rights to leasing out property by the public institutions of higher educational. Analysis of recent researches and publications. The issues of state property lease have been studied by many scholars. Basic research in this area has been conducted by I. Spasibo-Fatieieva, O. Lipetsker, Ye.Kazarenko, V. Steshenko, M. Pronina, S. Puhinsky, T. Potapenkova, Yu.Basin, D. levenson, N. Khashchivska, N. Milovska and other scientists. Target of research. The aim of the paper is a comprehensive study and analysis of the limits of exercising the rights by the public institutions of higher education to leasing out their own property. To achieve this goal the following tasks should be solved: 1) to define the limits of exercising the rights by the public institutions of higher education to leasing out their own property; 2) to determine the legal consequences of concluding lease agreements by the public higher educational institutions in violation of current legislation. Article’s main body. The article conducts a general study and analysis of the right of the public institutions of higher education to lease property. The author emphasizes that public higher educational institutions have the right to lease out only real estate and other individually identified property. The legal consequences of concluding lease agreements by public higher educational institutions in violation of the current legislation have been studied. Conclusions and prospects for the development. Summarizing the results of the study we can formulate the following conclusions. The public institutions of higher education have the right to lease out real estate and other individually determined property in the manner prescribed by law and subject to statutory restrictions (without the right of redemption and sublease, when it does not worsen the social and living conditions of persons studying or working in the educational institution). While leasing the property, the public higher educational institution realizes primarily their own property interests, at the same time, indirectly realizing the property interests of the state. If the lease agreement of real estate and other individually determined property of higher educational institutions is recognized as invalid, it may be recognized as invalid only for the future.


Author(s):  
Вячеслав Слезко ◽  
Vyacheslav Slezko ◽  
Леонид Слезко ◽  
Lyeonid Slyezko ◽  
Евгений Слезко ◽  
...  

The textbook considers a range of issues reflecting the evolution of land relations in Russia, shows the mechanisms of land management, reveals the essence and content of land valuation. The procedure of contesting the cadastral value of land plots is disclosed. The material is presented taking into account the changes made to the land legislation and entered into force on January 1, 2017. The manual is intended for bachelors, students of higher educational institutions and students of the system of professional retraining, students in the direction of "Management", as well as specialists in this field and for students in other economic areas.


2021 ◽  
Vol 7 (522) ◽  
pp. 84-90
Author(s):  
N. V. Pochynok ◽  
◽  
I. D. Benko ◽  
S. V. Sysіuk ◽  
◽  
...  

The article is aimed at studying the main features of institutions of professional pre-higher education (colleges) as structural subdivisions of higher educational institutions and the peculiarities of their financial provision, as well as developing proposals for its optimization and accounting display, including in the direction of development of sources that are viewed as a structural subsystem of the financial mechanism. As a result of the study, the need to optimize the financing of education and its further development is proved. On the example of institutions of professional pre-higher education, the problem of reducing the number of applicants for education and educational institutions is identified, which negatively affects the level of supplying the Ukrainian labor market with specialists. The connection of the level of financing with the State policy on the development of education in Ukraine and the use of a new budget mechanism in this area, which stipulates the transfer of a number of pre-higher educational institutions to financial provision from local budgets, is determined. A significant impact on the functioning of pre-higher education on the part of the adopted Law of Ukraine «On Pre-Higher Education» is identified, which, among other things, defines the possibility of not only budgetary support, but also funding at the expense of other sources that are not prohibited by law, with the obligatory observance of the principles of targeted and effective use of funds, publicity and transparency in decision-making. The authors examine the problems that have occurred in the system of professional pre-higher education and it is concluded about absence of a comprehensive, scientifically based program of financial provision for the activities of educational institutions, which would create a financial basis for the strategic development of pre-higher education in Ukraine in the context of globalization and informatization of society. In its development, it is proposed to take into account all possible sources of financing, as well as to improve the accounting system in the direction of separate display of its revenues in the context of relevant sources and to form a working plan of accounts accordingly. The expediency of applying such a form of financing of social projects and target programs of educational institutions as fundraising, which represents a specially organized process of gathering monetary means for the implementation of projects of non-profit organizations, is substantiated. Financial provision of colleges based on fundraising can be carried out using instruments such as grants or payment for services on a contractual basis. Innovations in financing affect their accounting, and this issue is currently under-researched. Therefore, research on the issues of improving both the synthetic and the analytical accounting of financial provision from various sources, as well as the development of a system of documentary support of fundraising relations between counterparties, are perspective.


Author(s):  
Svetlana Evgenivna Greben

The article generalizes the existing approaches to the definition of the term “financial control”. A detailed analysis of the Law of Ukraine “On Education”, the Regulation “On State Audit Office” and the Concept of Development of State Internal Financial Control are carried out. The state and prospects of internal and external financial control in higher educational institutions are investigated. It is substantiated that the legal department, in the state of which the specialist with special knowledge in the field of budget institution activity is desirable, is responsible for the legality and legal validity of the decisions taken. The specified person has the authority and responsibility for receiving and using funds from the budgets with the maximum achievement. In the framework of internal financial control, it is expedient to build an information and communication system for monitoring and processing of common methodological and organizational control principles through the development of the Regulations on the implementation of internal control, job descriptions of employees and the Guidelines for the implementation of internal control.It is noted that financial control, as a separate field of research has always been in demand and caused considerable interest. Given the cross-cutting nature of financial control, it is logical that it is unique and unique in various areas of implementation. Uniform unified financial control knowledge can not be applied — each industry has its own nuances. It is determined that financial control occupies the leading place in the activity of the University and, subject to its high quality, results will surpass all expectations. The existence of a legislative framework regulating the procedure for the implementation of financial control, the rights and powers of controlling bodies is not a guarantee of success. First of all, it is necessary that the specified laws be fulfilled and the controlling entities deliberately comply with the requirements of the legislation not because of the fear of negative consequences, but because of the desire for effective, economical use of funds in order to achieve the best result.


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