Konsep Entitas Bagi Usaha Sampingan Ibu Rumah Tangga

The problem in this service activity is the lack of understanding, knowledge and skills of housewives in separating personal wealth and business property or in this case better known as the entity concept. The purpose of this service activity is to improve the understanding and skills of housewives in applying the entity concept in managing their side business. This service activity uses lecture, discussion and direct practic methods. The success of this activity was determined that most of the mothers who had a side business or about 85% of the participants who took part in this training activity understood and were able to apply the concept of a business entity to the management of their side business.

Placemaking and Revitalization through Business and Tourism Improvement Districts in Albania

As a form of a public-private partnership with local authorities, the business improvement district (BID) is created when most businesses or business property owners agree through balloting to manage a delimited commercial area with prior authorization by the local authority. The district is managed through a non-profit organization that provides additional public services such as security, maintenance, infrastructure improvement, and marketing, to improve decaying commercial and residential areas. BIDs have been praised as engines for urban development, filling the need gap between the public and private sector by providing entrepreneurial local public management and augmented public services for socioeconomic revitalization. The business improvement districts (BIDs) and similar forms of a public-private partnership, as a new mechanism for urban renewal and economic development, have emerged in North America five decades ago and quickly adopted in many cities worldwide. Since 2011, the model has been applied in 8 districts in Albania, contributing to improved business life, infrastructure improvements, and enhanced general public services. This time is considered long enough to offer insights regarding their evolution and transformative effects. This study aims at exploring the adaptation of the business improvement district (BID) model in urban areas in Albania and, at the same time, point out its characteristics, operational and functional activities, accountability, and contribution to business development and area revitalization. The methodology used in this study adopts a qualitative method, including a case study approach to data gathering Primary data sources include semi-structured interviews with BID association members, administrators, and consultants in Albania, businesses, local government officials, and lawyers. This study will contribute to a more robust contextual understanding of the establishment and effectiveness of BIDs in developing economies The findings presented demonstrate BID’s transformative role for area regeneration, economic and social development. Furthermore, this study provides additional insights regarding the effects of development organizations’ involvement in this public-private partnership model for area regeneration. The results have important implications for Albania’s public and development policies and provide practical lessons for practitioners in these fields. Furthermore, it contributes to the international literature on BIDs, including evidence of this model applied in a developing economy.

Bewertung von Kunst im Recht

This work systematically presents the legal issues of art valuation in tax law and civil law and develops legal standards for the valuation of works of art in private and business property. In a basic section, the market-related peculiarities of the valuation object "work of art" are first described. Based on this, the legal requirements that the monetary value of a work of art must meet in the respective legal context are determined for the most practically relevant valuation occasions. In each case, it is also examined how the valuation problems can be overcome at the procedural level with the involvement of art experts.

Is Tax Competition Strategic? Spatial Distributions of Business Property Tax Abatements in the Chicago Suburbs

The authors analyze the locations of property tax abatements awarded to businesses in Cook County, Illinois from 2012 to 2014 to explore their spatial distribution and to examine local government motivations for awarding incentives. The authors’ analysis, which controls for the spatial distribution of businesses, reveals a clustering of abatements at intramunicipal geographic scales. They also find amplified probabilities that abatements are awarded to businesses located near tax increment financing districts or enterprise zones. These patterns suggest that local governments use abatements in a strategic fashion to advance policy goals. The authors use the same data to develop three indices of the degree of abatement clustering at the municipal scale for each of the 64 municipalities in Cook County that awarded five or more abatements. Most of the Chicago suburbs exhibit a pattern consistent with the strategic award of business tax incentives.

Analyzing the Current Situation About the Constitution Protecting the Business Freedom Under The Background of the New Era

With the continuous progress of the economy of China and the full integration with the system of socialism with Chinese characteristics, Chinese economy has been further developed and gradually tends to be improved. Under the background of the new era, there are great differences between the public economy and the non-public sector of the economy that is including the private economy and the individual economy. The non-public sector of the economy is mainly to pursue the maximization of operating profits. In fact, it defers to the intention of managers. Therefore, the planning of business freedom becomes a power to protect the business property and business freedom, which is the most important issue to be considered in the context of the new era.

Climate Wise Communities: Enhancing Traditional Bushfire Risk Management Using a Community Multi-Hazardresilience Program in Sydney, Australia

Recently increasing extremes in fire weather and events have highlighted deficiencies in traditional bushfire hazard management. Australian policy has yet to effectively apply social dynamics into bushfire resilience which may explain why traditional approaches fail to sufficiently protect communities. Ku-ring-gai, NSW, Australia has a history of bushfire impact due to climate, extensive urban-bushland interface and population density. To better prepare for bushfire, Ku-ring-gai Council adopted a shared responsibility approach using the Climate Wise Communities (CWC) program. Interactive exercises and scenarios facilitate assessment of extreme weather vulnerability and planning for improved resilience. In collaboration with emergency services, Government, and not-for-profit agencies Council delivered targeted workshops to highly vulnerable sectors and localities. Over 220 have participated including families, neighbourhoods, community groups and social services. Aged care and early childhood businesses also trialled a multi-hazard approach successfully. Participation guides timely evacuation, property resilience and realistic stay and defend assessments. Outcomes include better household preparedness and decision-making. Continuing program refinements will develop networks to build independence and aid recovery that will also integrate small business, property owners, women’s groups and non-English speaking residents. The authors propose that social dynamics adds much needed latitude and flexibility to traditional bushfire risk management.