scholarly journals Some Aspects of Local Real Estate Taxes as an Instrument of Land Use Management

2016 ◽  
Vol 24 (3) ◽  
pp. 93-105
Author(s):  
Sabina Źróbek ◽  
Siarhei Manzhynski ◽  
Elżbieta Zysk ◽  
Yauheni Rassokha
Keyword(s):  
Real Estate ◽  
Local Governments ◽  
The Other ◽  
Real Property ◽  
Estate Taxes ◽  
Real Estate Tax ◽  
Local Budget ◽  
And Performance ◽  
The One ◽  
Effective Development

Abstract Economic and financial instruments are a very important group of tools for supporting local entrepreneurship. The broadest group among them are local taxes. Real estate taxes are considered by local governments, on the one hand, as a tool for promoting the effective development of real estate, and on the other, as a reliable source of income to the local budget. The functioning of every tax system can be analyzed by applying different criteria. The most typically evaluated criteria are: economic efficiency, equity, transparency, collectability and revenue production. These criteria are often in conflict with one another, one of the reasons for this fact being, according to the research conducted by the authors of this paper, the base of taxation. It is generally believed that the value of real property is a much more reliable tax basis than its size. It was our intention to verify this opinion. Having reviewed the available literature and thoroughly analyzed the Polish and Belarussian real estate tax systems, we concluded that the first of the two systems has no definite advantages over the other. For example, the ad valorem tax better stimulates intensive use of land, but, on the other hand, may negatively affect its sustainable development. The main reason for this fact is the specificity of real estate as the object of taxation. The object of taxation exists regardless of its economic state and performance, thus taxes have to be paid whether or not there is any income or profit. Given the nature and possible functions of real estate and the priorities of local authorities, the concept of just taxation is also socially relative.

On the legitimacy of restoring the institution of an annuity right in rem on real estate

2021 ◽  
Vol III (III) ◽  
pp. 7-32
Author(s):  
Kamil Zaradkiewicz
Keyword(s):  
Real Estate ◽  
Civil Law ◽  
The Other ◽  
Legal Institution ◽  
Real Property ◽  
The Real ◽  
Legal Nature ◽  
Basic Solutions ◽  
Polish Law ◽  
The One

The article presents the basic solutions to be applied in the so-called annuity real rights. These are limited real rights (iura in rem), which permit obtaining certain revenues from real property on a regular basis. Their essential purpose is to secure specified periodical benefits, primarily those of a pecuniary nature. These rights show some similarities, on the one hand, to pledge-type rights (especially mortgage) and, on the other hand, to easements. Currently, no annuity real charges of any kind have been regulated under the Polish civil law (since the entry of the Civil Code into force in 1965), as they were perceived, albeit incorrectly, as a reminiscence of the epoch of feudalism. However, they are still popular in other European civil law legislations, for example in the German, Swiss, Austrian, Spanish, Czech, Estonian, Slovenian or Croatian laws. The prototype for this category of rights is the real burden (German: Reallast). This paper presents various solutions for the latter institution as well as related institutions, such as the Swiss “annuity letter” (German: Gült, French: lettre de rente) and the German annuity land charge (German: Rentengrundschuld). Different concepts for the legal nature of the annuity rights have been presented, in particular the German real burden, which formed the basis for proposals of solutions in the work of the Polish Civil Law Codification Committee at the beginning of the 21st century. The potential usefulness of the real burden rights indicated in this article confirms the legitimacy of introducing this type of legal institution into the Polish law.

Observations of the Earth’s resources

1969 ◽  
Vol 308 (1493) ◽  
pp. 173-182 ◽  
Keyword(s):  
Mineral Exploration ◽  
Geological Mapping ◽  
The Other ◽  
Ground Control ◽  
Great Contribution ◽  
Know How ◽  
Control Information ◽  
The World ◽  
The One ◽  
Effective Development

In attempting to present some observations on the kind of information on the Earth’s resources which may be obtained from spacecraft and space satellites, I think I should explain that I speak as a geographer with research interests in the field of biogeography/geobotany where I have been concerned with the use of vegetation in mineral exploration work and in the assessment of land potential for agricultural and other uses. In the course of this work I have come to appreciate major problems of regional or even continental dimensions and have become aware of the great potential offered by suitably equipped Earth resources satellites for providing information which would assist their solution. At the same time I have come to recognize the great contribution which Earth resources satellites can make in the fields of agriculture, forestry and conservation, topographical and geological mapping, hydrology, oceanography, land use and urban planning, to mention but a few. As a setting for my subsequent remarks I would like to state what I believe to be the relative positions of the U. S. A. and the U. S. S. R. on the one hand and this country and certain West European countries on the other with regard to the acquisition of information from Earth resources satellites. America and Russia have led the world in space research. They have the resources, the facilities and the technical know-how for placing spacecraft and satellites in orbit. For the effective development of Earth resources satellites, however, ground control information is essential. Here this country, together with member and former member countries of the Commonwealth possesses a body of people scattered through universities, government departments and organizations, commerce and industry whose firsthand knowledge of remote terrain in many parts of the world is unrivalled. This knowledge harnessed into an Earth resources satellites programme could enable this country to make a leading contribution to the development of the less developed parts of the world and at the same time materially assist the economy of this country.

scholarly journals Do Frugal and Reverse Innovation Foster Sustainability? Introduction of a Conceptual Framework

2013 ◽  
Vol 4 (2) ◽  
pp. 31-50 ◽  
Author(s):  
Alexander Brem ◽  
Björn Ivens
Keyword(s):  
Conceptual Framework ◽  
Value Creation ◽  
The Other ◽  
Three Dimensions ◽  
Reverse Innovation ◽  
Sustainability Management ◽  
Sustainability Performance ◽  
And Performance ◽  
The One ◽  
The Relationship

The fields of frugal and reverse innovation as well as sustainability and its management have received tremendous interest in recent times. However, there is little literature on how both fields are related to each other. Hence, this paper gives an overview of research in both areas and provides a view of the relationship between frugal and reverse innovation, sustainability management and performance constructs. The link between frugal and reverse innovation on the one hand and sustainability performance on the other hand is established through a differentiated perspective on dimensions representing different fields of sustainability management, i.e. the sustainability of resources used in value creation, the sustainability of the actual value creation processes, and the sustainability of the outcomes of value creation processes. Moreover, we also argue for a positive link between the three dimensions of sustainability management and a company’s market performance.

Soldier-Bureaucrats

2019 ◽  
pp. 43-73
Author(s):  
Marie Muschalek
Keyword(s):  
Police Training ◽  
The Other ◽  
Decisive Factor ◽  
Institutional Setting ◽  
Legal Knowledge ◽  
Police Leadership ◽  
Proper Form ◽  
Lethal Force ◽  
And Performance ◽  
The One

This chapter addresses the hybrid semi-civilian and semi-military institutional setting within which police codes of behavior emerged. On the one hand, police leadership held on tightly to military notions of etiquette, proper appearance, comradeship, and loyalty. This attitude became particularly apparent in police training. Not legal knowledge or administrational skills, but an imposing military habitus and access to lethal force were to provide the foundation for quality policing. On the other hand, being charged with civilian tasks, the policemen of the Landespolizei created a professional culture that increasingly introduced administrational techniques as modes of validation and legitimization. To them, it mattered that the job was done in accordance with an ever growing complex of decrees as well as that it was documented in proper form. In short, policemen were men of guns and paper—they injured and killed people “by the book.” This chapter returns to the significance of honor, demonstrating how the concern for proper appearance and performance was the most decisive factor in the emergence of a Landespolizei organizational culture.

Impact of Innovative Capital on the Global Performance of the European Union

2021 ◽  
pp. 90-124
Author(s):  
Cristina Raluca Gh. Popescu
Keyword(s):  
The Other ◽  
Free Access ◽  
The European Union ◽  
Dynamic Component ◽  
Successful Model ◽  
Global Performance ◽  
Potential Factors ◽  
And Performance ◽  
The One ◽  
Access Data

With the main objective of determining the essential factors that incorporate or enhance innovative capital, the present study, based, on the one hand, on the evaluation of the literature, allowed identifying ten potential factors and centered, on the other hand, on the analysis represented by the linear regression facilitated displaying the interdependencies between these factors and performance, thus determining the overall meaning and intensity of their contribution. In order to identify general and essential trends, to eliminate the cyclical influences of innovative capital, the present study was conducted on the basis of public and free access data contained by Eurostat, the transparency and accessibility of information being very important criteria in defining a simple and successful model, applicable for assessing the contribution of intellectual capital, in general, and its most dynamic component of innovative capital to increasing the performance of organizations.

scholarly journals Recent Developments in the Design of Non-Biofouling Coatings for Nanoparticles and Surfaces

2020 ◽  
Vol 21 (3) ◽  
pp. 1007 ◽  
Author(s):  
Carlos Sanchez-Cano ◽  
Mónica Carril
Keyword(s):  
Gold Standard ◽  
Protein Corona ◽  
The Other ◽  
Engineered Surfaces ◽  
Recent Developments ◽  
Protein Adhesion ◽  
And Performance ◽  
The One ◽  
Biological Context

Biofouling is a major issue in the field of nanomedicine and consists of the spontaneous and unwanted adsorption of biomolecules on engineered surfaces. In a biological context and referring to nanoparticles (NPs) acting as nanomedicines, the adsorption of biomolecules found in blood (mostly proteins) is known as protein corona. On the one hand, the protein corona, as it covers the NPs’ surface, can be considered the biological identity of engineered NPs, because the corona is what cells will “see” instead of the underlying NPs. As such, the protein corona will influence the fate, integrity, and performance of NPs in vivo. On the other hand, the physicochemical properties of the engineered NPs, such as their size, shape, charge, or hydrophobicity, will influence the identity of the proteins attracted to their surface. In this context, the design of coatings for NPs and surfaces that avoid biofouling is an active field of research. The gold standard in the field is the use of polyethylene glycol (PEG) molecules, although zwitterions have also proved to be efficient in preventing protein adhesion and fluorinated molecules are emerging as coatings with interesting properties. Hence, in this review, we will focus on recent examples of anti-biofouling coatings in three main areas, that is, PEGylated, zwitterionic, and fluorinated coatings.

THE PHILOSOPHER AND THE TWO PLAYWRIGHTS: SOCRATES, AGATHON, AND ARISTOPHANES IN PLATO'S SYMPOSIUM

2008 ◽  
Vol 49 (2) ◽  
pp. 239-252
Author(s):  
Freddie Rokem
Keyword(s):  
The Other ◽  
Discursive Practices ◽  
Face To Face ◽  
Complex Interactions ◽  
And Performance ◽  
The One

This article reflects my current research, exploring the complex interactions between the discursive practices of theatre and performance on the one hand and philosophy on the other. Instead of beginning by trying to formulate the general principles for such an interaction, I examine actual encounters: direct face-to-face meetings and actual dialogues between philosophers and representatives of the Thespian professions. The earliest recorded encounter of this kind is in Plato's Symposium depicting the banquet in Agathon's house, celebrating his victory at the Lenaean theatre festival in 416 b.c., during which the celebrants spent the whole night eulogizing Eros. On this occasion Socrates and the two playwrights, Agathon and Aristophanes, interacted directly on several occasions.

Testing in Literacy: The Hidden Agenda

1987 ◽  
Vol 11 (2) ◽  
pp. 3-12
Author(s):  
Max Kemp
Keyword(s):  
School Children ◽  
The Other ◽  
Learning To Read ◽  
Functional Literacy ◽  
Hidden Agenda ◽  
And Performance ◽  
The One ◽  
Conditions Of Learning ◽  
Learning And Performance

There has been unrest in our newspapers recently about standards of literacy in schools. To those of us who daily are in touch with children who have difficulties in learning to read and write, periodic public forays into the standards issues are usually unhelpful, unwarranted and uninformed. Comparisons between the standards of literacy achieved by different generations of school children are difficult to make, on the one hand because our functional literacy requirements differ from yesterday’s and on the other because the conditions of learning and performance in schools have undergone immense change during the last couple of generations.

scholarly journals Social Economy, Environmental Proactivity, Eco-Innovation and Performance in the Spanish Wine Sector

2020 ◽  
Vol 12 (15) ◽  
pp. 5908
Author(s):  
Félix Calle ◽  
Ángela González-Moreno ◽  
Inmaculada Carrasco ◽  
Manuel Vargas-Vargas
Keyword(s):  
Social Economy ◽  
The Other ◽  
Environmental Behaviors ◽  
Environmentally Sustainable ◽  
Community Values ◽  
Cooperative Firms ◽  
Patterns Of Behavior ◽  
Wine Sector ◽  
And Performance ◽  
The One

Concerned about climate change, cooperatives in the wine sector are beginning to adapt their strategies, guided by cooperative principles that encompass high social responsibility and the pursuit of community values. In this context and focused on the analysis of the decisions that drive firms to be more environmentally sustainable, our goal is twofold. On the one hand, we wish to examine whether there exist differences between cooperative and non-cooperative firms as regards their environmental proactivity. On the other hand, we hope to demonstrate the diversity of behaviors within the category of cooperative firms, identifying the possible patterns of environmental proactivity in Spanish cooperatives in the wine sector. We first conducted a difference of means t-test for independent samples (n = 251; sampled in 2017)—cooperatives (51) vs. non cooperative firms (200)- and then a two-stage cluster analysis and a subsequent variance analysis, using SPSS 24. Our results show no significant differences between cooperative and non-cooperative firms concerning their environmental behavior and underlines the diversity within the cooperatives in the wine sector as regards their environmental proactivity, revealing the existence of proactive, preventive and activist patterns of behavior. These patterns also show differences in the motivations for their environmental behaviors and their assessment of financial performance.

scholarly journals Local borrowings as a tool for replenishing local budget income

2020 ◽  
Keyword(s):  
Local Governments ◽  
Legal Framework ◽  
Municipal Bond ◽  
Stage Of Development ◽  
Initial Stage ◽  
Bond Issues ◽  
Effective System ◽  
Local Budget ◽  
Effective Development ◽  
External Borrowing

In this article, the essence of local borrowing was formulated and different notions for “local borrowing” were taken into consideration. It is determined that local borrowing is one of the most important sources of replenishment of local budget revenues, which can be directed to the solution of current and long-term problems, as well as the implementation of socio-economic programs of local governments. The relevance of supplementing the local budgets of Ukraine at the expanse of local borrowing within the framework of financial decentralization was noted. It is substantiated that for the effective development of the system of local loans in Ukraine it is necessary to explore and use foreign experience in the formation of the legal and regulatory base of the functioning of the system of local borrowing. It has been researched that the existing legal framework is imperfect and incomplete, which significantly influences the development of the local borrowing institute. The state of the municipal borrowing market in Ukraine has been analyzed. It is established that the level of efficiency of municipal loans to Ukraine is very low. The tasks were introduced that will help to build the effective system of local borrowing regulation. It is revealed that the local borrowing market in Ukraine is still in its initial stage of development and is not fully developed. In connection with this, the main problems of its development are identified, among them: increasing risk of late repayment and payment of debt obligations, reduction of demand for municipal securities due to deterioration of liquidity of financial intermediaries and lack of transparency of information on activity issuers. It is proposed to improve the functioning of the local borrowing market in Ukraine by introducing an appropriate legal framework for the issuance and placement of local loan securities, widening access of local governments to the internal and external borrowing market, and simplifying the procedures for obtaining permits and registering municipal bond issues.

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