Academic literature on the topic 'Real estate leases'

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Journal articles on the topic "Real estate leases"

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Grenadier, Steven R. "An Equilibrium Analysis of Real Estate Leases." Journal of Business 78, no. 4 (July 2005): 1173–214. http://dx.doi.org/10.1086/430858.

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Velho Júnior, Vágner Egídio, Isotilia Costa Melo, Paulo Nocera Alves Junior, and Daisy Aparecida do Nascimento Rebelatto. "Analysis of real estate management of lease service agreements by the public sector of a Latin American metropolis." Journal of Financial Management of Property and Construction 24, no. 1 (April 1, 2019): 97–122. http://dx.doi.org/10.1108/jfmpc-06-2018-0031.

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Purpose The purpose of this paper is to characterize real estate lease management of the São Paulo City Municipality (PMSP), the largest metropolitan region in Latin America, for the provision of public education, health and social assistance services. Design/methodology/approach In addition, the management was also evaluated by a direct analysis of the obtained data (lease paid, area of the property, agency, zone, region, neighborhood, contract date, etc.) and by statistical regressions. Findings The results showed that the following: real estate properties with the greatest discrepancy of amounts paid (when compared to other amounts paid by the city and the market) are in a pulverized category, called “Others”; PMSP faces difficulties tracking expiration dates, 18.9% of the assets are still in use, though present expired contracts; the category “Education” is the most expressive in expenses; there is a limit to the correlation between the size of the real estate and the lease price paid, and very large real estate do not have proportionally higher leases; the location only directly affects the lease value if it is in the central region of the Metropolis. There is no explicit relationship for leases in other regions. Originality/value This work is groundbreaking for helping to consolidate the literature on real estate management in developing countries. Factors that integrate and influence the management of real estate leases for government agencies in a Latin American metropolitan area have never before been reported in the literature.
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Ginevičius, Tomas. "Options for quantitative assessment of types of commercial real estate leases." Ekonomia i Zarzadzanie 8, no. 1 (March 1, 2016): 55–61. http://dx.doi.org/10.1515/emj-2016-0006.

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Abstract Facing increasing business volumes and internationalisation, office lease issue is becoming increasingly relevant to business enterprises. They become an integral part of the business which determines the outcome of commercial activities. Current assessment methodologies for types of office leases are flawed because they lack comprehensiveness and they are not linked to the objective of a lease, that is improvement of business deliverables. The methods for quantitative assessment of lease types are flawed. The objective of this article is developing a hierarchical system of indicators in connection with commercial real estate (office) leases adapted for quantitative assessment using multi-criteria methods. As a result of the research, it has been obtained that such system contains three categories: economic, premises and environmental. 12 indicators fall into the first one, 24 - into the second and 16 - into the third one.
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Albert, Joseph, Alfred Francfort, and Hugh Hobson. "Contingent-Claim Interpretation of Leases on Real Assets." Journal of Finance Issues 4, no. 1 (June 30, 2006): 61–68. http://dx.doi.org/10.58886/jfi.v4i1.2473.

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Real estate leases often contain contingent rights that may accrue to either the lessee or the lessor. This paper looks at how these contingent claims can be viewed as the equivalent of exchange traded, and over-the-counter, derivative instruments. It is shown that with this equivalence the potential for derivatives written on real estate represents a major market opportunity for these contracts. The paper also briefly examines how the underlying asset price may be measured, which has been the primary impediment to the development of a real estate derivatives market.
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Veurink, Jordan. "Benefits Blown Away: Farmers and Ranchers, Wind Energy Leases, and the Estate Tax." Texas Wesleyan Journal of Real Property Law 1, no. 1 (October 2012): 171–203. http://dx.doi.org/10.37419/twjrpl.v1.i1.7.

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With the ever-increasing desire to produce and use energy from renewable sources, electricity-producing wind turbines have sprung up throughout the country. Since the companies that erect these turbines rarely own the land the turbines are built upon, land must typically be leased from landowners-often farmers and ranchers that own a large amount of open, unobstructed property. These normally long-termed leases, however, may hamper the estate plans of such landowners. A court has recently ruled that the right to payments under leases where the lessor has the right to receive lease payments and right to own the property in fee after the term of the lease are includable in a decedent's gross estate. Additionally, an executed "wind lease" can interfere with a decedent's personal representative's ability to make an election under section 2032A of the Internal Revenue Code ("IRC"), as the use of leased portions of the property are not likely "qualified" and the value of the decedent's qualified real property in relation to the decedent's total estate is decreased. Additionally, if such election has been made and an heir of the decedent's estate executes a wind lease, the Internal Revenue Service ("IRS") may be able to recapture portions of the tax savings attained through section 2032A. These results are inconsistent with the United States' policy to support agriculture and section 2032A's legislative history that sought to limit or avoid taxing illiquid estates of farmers and ranchers. This Comment recommends a statutory amendment that would, in certain instances, allow the value of a wind lease and the property burdened by such lease to be specially valued, and disallow the IRS to recapture tax savings when a wind lease is executed by an heir of the estate.
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Williams, Ian. "THE CERTAINTY OF TERM REQUIREMENT IN LEASES: NOTHING LASTS FOREVER." Cambridge Law Journal 74, no. 3 (August 24, 2015): 592–609. http://dx.doi.org/10.1017/s0008197315000665.

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AbstractThis article explains the rule that leases have a certain term from the outset by placing the lease within the wider context of the system of estates in land. There are no perpetual estates in land. However, some uncertain terms risk creating genuinely perpetual estates, conflicting with the nemo dat principle. All leases for uncertain terms cause considerable difficulties if a superior estate comes to an end. The article shows that the common law addressed this difficulty, not entirely consistently, before 1925, but there are still real difficulties in the operation of escheat were uncertain terms to be permitted.
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Titman, Sheridan, and Garry Twite. "Urban density, law and the duration of real estate leases." Journal of Urban Economics 74 (March 2013): 99–112. http://dx.doi.org/10.1016/j.jue.2012.10.003.

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Melekh, Lіubomyra, and Bohdan Melekh. "Resolution of economic disputes arising during the performance of real estate lease agreement." Analytical and Comparative Jurisprudence, no. 4 (April 28, 2022): 91–96. http://dx.doi.org/10.24144/2788-6018.2021.04.15.

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At the present stage of development of the market economy in Ukraine, the role of non-residential real estate lease of various forms of ownership has increased significantly as part of the activities of many businesses, which largely meets their basic need for property. During the crisis, the number of commercial disputes related to the lease of real estate increased significantly, but the jurisprudence to resolve them remains different, in particular, given the conflict of law on lease. Disputes related to breaches of leases (non-performance or improper performance) are the most numerous of all disputes arising out of a lease. These commercial disputes are mostly dominated by property lawsuits, such as rent and penalty arrears, penalties for late return of leased property, the value of inseparable improvements, losses, fees for the actual use of property, as well as lawsuits for the obligation to take certain actions. (Encouragement to take property for rent, vacate the occupied premises with their transfer by deed, etc.). Commercial disputes over damages caused by breaches of obligations by the parties under a real estate lease have recently become the subject of litigation. These disputes can be divided depending on who is the initiating party - the landlord (owner) or tenant. The most common in this category are claims of the owner of real estate for damages in the form of unearned income, and despite the difficulty of proving the plaintiff's validity of their claims in commercial litigation. Judicial practice shows that in most cases it is difficult for a tenant in the business process to prove the impossibility of actual use of non-residential premises, while the acceptance of the leased object went unnoticed its shortcomings that exclude or significantly limit the use of property for its intended purpose.
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Collins, Dave, Antje Junghans, and Tore Haugen. "Green leasing in commercial real estate." Journal of Corporate Real Estate 20, no. 4 (November 12, 2018): 244–59. http://dx.doi.org/10.1108/jcre-01-2017-0003.

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Purpose This paper aims to investigate the drivers and barriers for green leases and tenancies in sustainable “Building Research Establishment Environmental Assessment Method” (BREEAM) and “Leadership in Energy and Environmental Design” (LEED) certified office and office buildings in Norway, the UK and the USA. This study focuses on the differing perspectives between owners and tenants. It is then considered as to how these issues are dealt with during different phases of a buildings life cycle. This research is based on existing literature and semi-structured interviews that studied qualitative and quantitative elements in the context of ownership and tenancy of single and multi-tenanted sustainable office buildings. Design/methodology/approach Using a mixed-method approach involving semi-structured interviews with both qualitative and quantitative elements along with desk research, this paper evaluates how green leases and tenancies in offices and office buildings that are BREEAM and LEED certified require a reconsideration and re-evaluation of the acquisition, operation and disposal of office buildings by building owners and their tenants. These stakeholder relationships are supported theoretically using a theoretical model that outlines the interrelation between the sustainable building and the relationships of the building owner, the user and the FM service provider. Findings The data gathered from the interviews justify and partly contradict some of the statements within existing literature, diminishing the importance of cost and the barrier of split incentive but instead illuminate the importance of less tangible considerations such as company policy or a sustainability strategy. The results also note the realisation of a changing market for commercial real estate driven by the sustainable business needs of tenants for the occupation of workspaces. Research limitations/implications These findings have the potential to further develop theories and provide an insight into how the relationships between actors from a business, procurement and contractual perspective need to be developed to ensure more proactive development of green leasing of new and existing sustainable office buildings, along with where strategic attention is required during the building design, construction, operational and use phases. Originality/value This paper is based on original research through interviews and literature studies supported by an existing theoretical model. The results have been partly presented and initially discussed at the WBC World Congress 2016 in Tampere, Finland.
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Moores, Tommy, Paul Munter, and J. Ralph Byington. "Accounting for leases: The effects of FAS nos. 91 and 98 on direct financing leases and real estate leases." Journal of Corporate Accounting & Finance 2, no. 1 (1990): 21–29. http://dx.doi.org/10.1002/jcaf.3970020104.

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Dissertations / Theses on the topic "Real estate leases"

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Ho-Shon, Kevin Peter. "Real Estate Leases and Real Options." Thesis, The University of Sydney, 2008. http://hdl.handle.net/2123/3692.

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This thesis builds on the real estate lease model of Grenadier which consists of the Black Scholes PDE and an upper reflecting boundary condition. Extending the method of images of Buchen, a new technique was developed to solve this class of problems. Problems that previously required difficult integration can now be solved with algebra and simple integrals. In addition, the compound option in this framework is solved using this new technique. To the best of our knowledge the solution of the compound problem has not been published. An interesting symmetry between this class of problems and the lookback option was also discovered and described in this thesis. The extension of the method of images to include problems with the reflecting boundary condition in the context of real estate leases was presented at the Financial Integrity Research Network Doctoral Tutorials at the University of Technology, Sydney, in 2006. The presentation was awarded the ``FIRN Best Paper Award''. This paper has been submitted to the Journal of Financial Mathematics for publication. The solution to the compound problem in the context of the upward-only market review option is the subject of the next paper.
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Ho-Shon, Kevin Peter. "Real Estate Leases and Real Options." University of Sydney, 2008. http://hdl.handle.net/2123/3692.

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Doctor of Philosophy(PhD)
This thesis builds on the real estate lease model of Grenadier which consists of the Black Scholes PDE and an upper reflecting boundary condition. Extending the method of images of Buchen, a new technique was developed to solve this class of problems. Problems that previously required difficult integration can now be solved with algebra and simple integrals. In addition, the compound option in this framework is solved using this new technique. To the best of our knowledge the solution of the compound problem has not been published. An interesting symmetry between this class of problems and the lookback option was also discovered and described in this thesis. The extension of the method of images to include problems with the reflecting boundary condition in the context of real estate leases was presented at the Financial Integrity Research Network Doctoral Tutorials at the University of Technology, Sydney, in 2006. The presentation was awarded the ``FIRN Best Paper Award''. This paper has been submitted to the Journal of Financial Mathematics for publication. The solution to the compound problem in the context of the upward-only market review option is the subject of the next paper.
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Wang, Jing. "Valuing options in commercial real estate leases." Click to view the E-thesis via HKUTO, 2005. http://sunzi.lib.hku.hk/hkuto/record/B34837668.

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Wang, Jing, and 王晶. "Valuing options in commercial real estate leases." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2005. http://hub.hku.hk/bib/B34837668.

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Pretorius, Frederik Izak Hendrik. "Liquidity characteristics of commercial real estate leases." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1998. http://hub.hku.hk/bib/B31239195.

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Pretorius, Frederik Izak Hendrik. "Liquidity charateristics of commercial real estate leases /." Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B20038197.

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Timo, Singer. "A review of the application of real options theory to commercial real estate leases /." Hong Kong : University of Hong Kong, 2002. http://sunzi.lib.hku.hk/hkuto/record.jsp?B25939397.

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Meyer, Brian S. (Brian Stewart). "Office leases & landlord investment in energy efficiency." Thesis, Massachusetts Institute of Technology, 2008. http://hdl.handle.net/1721.1/58634.

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Thesis (S.M. in Real Estate Development)--Massachusetts Institute of Technology, Dept. of Architecture, Center for Real Estate, 2008.
This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.
Includes bibliographical references (p. 49-50).
What is the relationship between the structure of leases in the Boston office rental market and how much landlords invest in energy efficient building systems for their existing buildings? I am drawn to this question because it seems to me that there is technology available that would allow the operation of for-rent office buildings to be more efficient in their consumption of energy than they currently are. I investigate this question with the hope that by characterizing the problem, we can start to solve it. To this end, I interview 35 players in the real estate market in Boston in order to determine the relationship between leases and landlord investment in energy efficiency, and if there is any way to increase such investment. The most significant finding of this study is that the lease does not determine the way the market works, rather the market determines the way the leases are written. The result at this time for the Boston market is that leases simply do not incentivize the landlords to make investments in energy efficiency because the tenants do not want to pay for the landlords to do it. The landlords are unable to make significant profit from these upgrades due to existing recapture clauses and operating expense allocation in existing leases, and the payback period on many of these investments does not satisfy the investment horizon of many commercial landlords. They lack pressure and motivation from their tenants, as evidenced by the tenants' refusal to pay higher rents for more efficient buildings. Finally, there is no perception of a premium, in the form of a lower cap rate, paid by the capital markets at the time of sale.
(cont.) This is a very complex issue, with no single, clear resolution. There have been many suggestions as to how this problem may be solved, ranging from a complete change in lease structure, to government intervention through efficiency mandates or taxes, to a laissez faire stance that will allow the market to take care of the problem. I think that none of these in isolation will solve the problem, but that a combination of them all may ameliorate many of the issues. Perhaps the best combination would be to mandate performance or to tax excessive consumption while at the same time developing leases that better address how to share costs and benefits. By doing this, we will set appropriate minimum goals, and provide suitable tools to achieve them. Without both of those pieces, it seems unlikely that much progress will be made.
by Brian S. Meyer, Jr.
S.M.in Real Estate Development
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Singer, Timo. "A review of the application of real options theory to commercial real estate leases." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2002. http://hub.hku.hk/bib/B31256934.

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Kwan, Kit-ying Cindy, and 關潔瑩. "A content study of commercial real estate leases in Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2006. http://hub.hku.hk/bib/B45164587.

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Books on the topic "Real estate leases"

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Holthouse, Philip J. Real estate leases. Washington, D.C: Tax Management Inc., 1999.

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Commercial real estate leases. New York: Wiley Law Publications, 1985.

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Saft, Stuart M. Commercial real estate leasing. 2nd ed. Eagan, MN: Thomson/West, 2004.

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Saft, Stuart M. Commercial real estate leasing. Colorado Springs, Colo: Shepard's/McGraw-Hill, 1992.

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Negotiating commercial real estate leases. [Chicago, Ill.]: Real Estate Education Co., 1991.

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Senn, Mark A. Commercial real estate leases--forms. New York: J. Wiley, 1986.

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Commercial real estate leases--forms. 2nd ed. New York: Wiley Law Publications, 1990.

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O'Neill, Jeanne. Real estate leasing practice manual. Boston, Mass: Warren Gorham Lamont, 1992.

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D, Sugarman Alan, Cushman Robert Frank 1931-, and Lipman Andrew D, eds. The Commercial real estate tenant's handbook: A guide for managers, architects, engineers, attorneys, and real estate professionals. New York: Wiley, 1987.

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Albert, Charles T. Maryland real estate leasing forms: Practice. Salem, N.H: Butterworth Legal Publishers, 1988.

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Book chapters on the topic "Real estate leases"

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Voelker, Robert H. "Letters of Intent, Purchase Contracts, Ground Leases and Contribution Agreements." In Managing the Complexities of Real Estate Development, 13–24. New York: Routledge, 2022. http://dx.doi.org/10.1201/9781003264514-5.

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Fukui, Hideo. "Real Estate and the Legal System of Japan." In New Frontiers in Regional Science: Asian Perspectives, 3–7. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-15-8848-8_1.

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AbstractIn Part I, entitled Real Estate and the Legal System, we analyze owner-unknown land issues, land acquisitions, and real estate auctions.The use and value of real estate such as land and buildings are significantly affected by public laws and regulations related to urban planning and construction, the environment, and taxation; for example, contract laws such as the Act on Land and Building Leases; private laws regulating torts, collateral enforcement, and so on; tax laws that regulate transfer taxes, ownership taxes, and transaction taxes; and regulations surrounding land use and urban infrastructure development. This paper discusses, therefore, the relationships between these laws and real estate, identifies problems in the laws associated with real estate in Japan, and proposes improvements.First, in recent years, owner-unknown land issues have become a serious concern in Japan. The Japanese registry does not always reflect the actual rightful owner, primarily because such registration is only a perfection requirement in civil law and registration involves a great deal of time and money. For example, because a large extent of land is registered to owners from nearly 100 years ago, it has changed hands many times through inheritance, which means that today, it is extremely difficult to determine the actual owner (inheritor) without spending a great deal of time and money. However, if the profits to be obtained from the land do not justify such expense, the land remains unused as “owner-unknown land.”Buying and selling land under Japanese civil law requires an agreement from all landowners including in the case of shared ownerships; therefore, even if the land has high returns, if it is “owner-unknown land,” it cannot be used effectively. With a focus on unknown-owner land, in this section, four writers provide multifaceted perspectives on the causes thereof, the defects in the current system, and the possible solutions.Eminent domain, the system which allows the acquisition of land against the land owner’s will for public projects, is widely institutionalized in many countries. It works to mitigate the owner-unknown land issues as far as lands are acquired by public projects.Further, real estate auctions are often held when liens are placed on land and/or residences for housing loan defaults. The Japanese civil auction system, which was institutionalized at the end of the nineteenth century, stipulates that a tenancy that is behind on a mortgage may resist a purchase unconditionally as long as the mortgage default period is within 3 years (short-term lease protection system/former Civil Code Article 395). This system was intended to avoid the unstable use of mortgaged properties and to promote the effective use of real estate; however, because the majority of users and the beneficiaries of this system were in fact anti-social groups, it was used to demand money unjustly from debtors and buyers, thus preventing the effective use of the mortgaged properties.When the protection of short-term leases was abolished in 2004, these types of interferences are said to have decreased drastically. However, successful bids for auctioned real estate properties continue to be lower than in general transactions. Therefore, here, we provide a quantitative analysis of these situations and propose further auction system improvements.Below, we introduce the outlines of each theory in Part I.
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Richrath, Borris, and Hans-Gert Bovelett. "Lease Agreements." In Real Estate Investments in Germany, 177–209. Berlin, Heidelberg: Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-19100-8_8.

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Voelker, Robert H. "Purchase and Sale Agreements, Contribution Agreements and Options to Ground Lease." In Managing the Complexities of Real Estate Development, 29–34. New York: Routledge, 2022. http://dx.doi.org/10.1201/9781003264514-8.

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Bińkowski, Sergio. "Corporate Real Estate (I): Aufwertung des Immobilienbestandes mit Green Lease-Verträgen." In CSR und Finance, 311–23. Berlin, Heidelberg: Springer Berlin Heidelberg, 2014. http://dx.doi.org/10.1007/978-3-642-54882-6_22.

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Müller, Birgit Charlotte. "The Pricing of European Non-Performing Real Estate Loan Portfolios." In Three Essays on Empirical Asset Pricing in International Equity Markets, 94–126. Wiesbaden: Springer Fachmedien Wiesbaden, 2021. http://dx.doi.org/10.1007/978-3-658-35479-4_4.

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ZusammenfassungNon-performing loans (NPL), commonly referred to as loans in arrears for at least 90 days, have continuously been characterized as the top priority of the European Central Bank (ECB) and continue to attract central attention (ECB, 2018a,b). With the outbreak of the European debt crisis, the quality of banks’ assets had deteriorated in a manner that, despite robust economic recovery and a variety of regulatory efforts, NPL still today pose a threat to bank and thrift institutions. Against this backdrop, the European regulator requires banks to develop effective strategies for reducing NPL, to set up clear governance and to operate powerful work-out structures (ECB, 2017).
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Mazzara, Manuel, Giancarlo Succi, and Alexander Tormasov. "The Arcadia of Innopolis." In Innopolis University - From Zero to Hero, 3–9. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-98599-8_1.

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AbstractOne aspect that strikes foreign visitors when they first come to the campus is the impressive real estate. A common impression of new visitors, since the early days, is that it had to exist for at least 20 or 30 years, while indeed it is only a few years old. What happened before the construction of the campus? Innopolis already existed as a small office on two floors in a business center in Kazan downtown. This chapter presents some memories from this Arcadia where everything had a beginning.
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Chichaibelu, Bezawit Beyene, Maksud Bekchanov, Joachim von Braun, and Maximo Torero. "The Global Cost of Reaching a World Without Hunger: Investment Costs and Policy Action Opportunities." In Science and Innovations for Food Systems Transformation, 625–60. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-15703-5_34.

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AbstractThis study developed a marginal abatement cost curve (MACC) to identify a mix of least-cost investment options with the highest potential for hunger reduction, hunger here defined by the undernourishment concept of the Food and Agriculture Organization (FAO). Twenty-two different interventions are considered for reducing undernourishment relying on information drawn from best available evidence-based literature, including model- and large-scale intervention studies. Ending hunger by 2030 would require annual investments of about US$ 39 to 50 billion until 2030 to lift about 840 to 909 million people out of hunger, which is the 2020 estimate of hunger projection in 2030, also considering the effects of COVID-19. Investing in agricultural R&D, agricultural extension services, information and communication technologies (ICT) – agricultural information systems, small-scale irrigation expansion in Africa and female literacy improvement are low cost options that have a relatively large hunger reduction potential. To achieve the goal of ending hunger by 2030, not only is it urgent not to lose any more time, but also to optimally phase investments. Investments that have more long-term impacts should be frontloaded in the decade in order to reap their benefits soon before 2030. A balanced approach is needed to reach the hungry soon – including those adversely affected by COVID-19 with social protection and nutrition programs.
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"Real Estate Leases." In Accounting for Real Estate Transactions, 191–274. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781118386231.ch4.

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"Leases and How They Are Used." In Real Estate Development and Investment, 151–56. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781118267783.ch12.

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Conference papers on the topic "Real estate leases"

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"Lease Maturity and Rent: Is There a Term Structure for UK Commercial Property Leases?" In 2005 European Real Estate Society conference in association with the International Real Estate Society: ERES Conference 2005. ERES, 2005. http://dx.doi.org/10.15396/eres2005_122.

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"Valuing Upward-Only Adjusting Leases." In 5th European Real Estate Society Conference: ERES Conference 1998. ERES, 1998. http://dx.doi.org/10.15396/eres1998_111.

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Ogunba, Olusegun. "TOWARDS GREEN LEASES AND SUSTAINABLE PROPERTY MANAGEMENT PRACTICE IN AFRICA." In 15th African Real Estate Society Conference. African Real Estate Society, 2015. http://dx.doi.org/10.15396/afres2015_130.

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"CHANGES IN TERMS AND CONDITIONS OF GERMAN OFFICE LEASES." In 2006 European Real Estate Society conference in association with the International Real Estate Society: ERES Conference 2006. ERES, 2006. http://dx.doi.org/10.15396/eres2006_173.

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"Implementation of Green leases in Sweden." In 18th Annual European Real Estate Society Conference: ERES Conference 2011. ERES, 2011. http://dx.doi.org/10.15396/eres2011_77.

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Altes, Willem. "Land pricing on extension of leases in public leasehold systems." In 24th Annual European Real Estate Society Conference. European Real Estate Society, 2017. http://dx.doi.org/10.15396/eres2017_299.

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Amédée-Manesme, Charles-Olivier, Francois Des Rosiers, and Philippe Grégoire. "Commercial leases, terms and options in the light of game theory." In 24th Annual European Real Estate Society Conference. European Real Estate Society, 2017. http://dx.doi.org/10.15396/eres2017_175.

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Collins, David. "Green Leasing and Green Leases: A Statement of their Differences in Academia and Practice"." In 25th Annual European Real Estate Society Conference. European Real Estate Society, 2018. http://dx.doi.org/10.15396/eres2018_121.

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Zhu, Bing, Konrad Hedemann, and Werner Lang. "More Than a Green Certificate: Green Leases and Investment Return in Commercial Real Estate." In 28th Annual European Real Estate Society Conference. European Real Estate Society, 2022. http://dx.doi.org/10.15396/eres2022_127.

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"Valuation of Default Risks in Percentage Leases in Option Pricing Framework." In 10th European Real Estate Society Conference: ERES Conference 2003. ERES, 2003. http://dx.doi.org/10.15396/eres2003_157.

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Reports on the topic "Real estate leases"

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Sistac, Sistac, Lliteras M, and Sistac Palacín JM. Study in a Simulated Scenario of the Influence of Training and Personality in the Resolution of Critical Situations in Anaesthesiology Residents. Science Repository, January 2023. http://dx.doi.org/10.31487/j.acr.2022.04.01.sup.

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Introduction: Empowerment of simulations in emergent situations by resident medical interns has positively demonstrated the acquisition of clinical skills [1]. Even so, it remains unclear what psychological factors influence when assuming leadership in carrying out these simulations or in a real situation. This study aims to analyse, by simulating critical situations in the operating room, the influence of training and personality among anaesthesiology residents on the predisposition to assume such leadership Materials and Methods: A study was carried out on 22 residents both trained (11) and untrained in simulation, assessing their personality and degree of stress using the Typi and Stay Trait. By observation it was determined that he was the leader, when entering a simulated model of ventricular fibrillation in pairs. Resolution capacity was not valued, but rather the characteristics that define the personality of the resident who assumed leadership. Results: Regarding personality, measured with the TIPI test, the leaders turned out to score high in agreeableness but low in extraversion compared to the helpers. This suggests that they are altruistic, compassionate, trusting, frank, empathic and sensitive to others and on the other hand reserved, socially distant except with close friends. In the trained group, the Stai Trait test revealed a slightly lower mean in helpers compared to the total mean, in addition to a significantly higher SD in leaders (4.57) than in helpers (2.87), obtaining a p> 0.02. In Stai Estado, the opposite occurred in terms of the averages, lower in the group of leaders with respect to the global average. And a very similar SD was obtained in both groups (4.91 and 4.21). In the TIPI test, the leading group stands out with a low score in extraversion, compared to the total mean and compared to assistants, justified data with a p>0.02. Conclusion: The residents of the trained group turned out to have lower anxiety in the stressful situation of the simulation compared to the other group. In addition, the women who turned out to be leaders in the trained group demonstrated control of the situation with lower HRs than the leaders in the untrained group, thus demonstrating the influence of training in resolving critical situations.
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Alchanatis, Victor, Stephen W. Searcy, Moshe Meron, W. Lee, G. Y. Li, and A. Ben Porath. Prediction of Nitrogen Stress Using Reflectance Techniques. United States Department of Agriculture, November 2001. http://dx.doi.org/10.32747/2001.7580664.bard.

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Commercial agriculture has come under increasing pressure to reduce nitrogen fertilizer inputs in order to minimize potential nonpoint source pollution of ground and surface waters. This has resulted in increased interest in site specific fertilizer management. One way to solve pollution problems would be to determine crop nutrient needs in real time, using remote detection, and regulating fertilizer dispensed by an applicator. By detecting actual plant needs, only the additional nitrogen necessary to optimize production would be supplied. This research aimed to develop techniques for real time assessment of nitrogen status of corn using a mobile sensor with the potential to regulate nitrogen application based on data from that sensor. Specifically, the research first attempted to determine the system parameters necessary to optimize reflectance spectra of corn plants as a function of growth stage, chlorophyll and nitrogen status. In addition to that, an adaptable, multispectral sensor and the signal processing algorithm to provide real time, in-field assessment of corn nitrogen status was developed. Spectral characteristics of corn leaves reflectance were investigated in order to estimate the nitrogen status of the plants, using a commercial laboratory spectrometer. Statistical models relating leaf N and reflectance spectra were developed for both greenhouse and field plots. A basis was established for assessing nitrogen status using spectral reflectance from plant canopies. The combined effect of variety and N treatment was studied by measuring the reflectance of three varieties of different leaf characteristic color and five different N treatments. The variety effect on the reflectance at 552 nm was not significant (a = 0.01), while canonical discriminant analysis showed promising results for distinguishing different variety and N treatment, using spectral reflectance. Ambient illumination was found inappropriate for reliable, one-beam spectral reflectance measurement of the plants canopy due to the strong spectral lines of sunlight. Therefore, artificial light was consequently used. For in-field N status measurement, a dark chamber was constructed, to include the sensor, along with artificial illumination. Two different approaches were tested (i) use of spatially scattered artificial light, and (ii) use of collimated artificial light beam. It was found that the collimated beam along with a proper design of the sensor-beam geometry yielded the best results in terms of reducing the noise due to variable background, and maintaining the same distance from the sensor to the sample point of the canopy. A multispectral sensor assembly, based on a linear variable filter was designed, constructed and tested. The sensor assembly combined two sensors to cover the range of 400 to 1100 nm, a mounting frame, and a field data acquisition system. Using the mobile dark chamber and the developed sensor, as well as an off-the-shelf sensor, in- field nitrogen status of the plants canopy was measured. Statistical analysis of the acquired in-field data showed that the nitrogen status of the com leaves can be predicted with a SEP (Standard Error of Prediction) of 0.27%. The stage of maturity of the crop affected the relationship between the reflectance spectrum and the nitrogen status of the leaves. Specifically, the best prediction results were obtained when a separate model was used for each maturity stage. In-field assessment of the nitrogen status of corn leaves was successfully carried out by non contact measurement of the reflectance spectrum. This technology is now mature to be incorporated in field implements for on-line control of fertilizer application.
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Garcia-Bernardo, Javier, and Petr Janský. Profit Shifting of Multinational Corporations Worldwide. Institute of Development Studies, March 2021. http://dx.doi.org/10.19088/ictd.2021.005.

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Multinational corporations (MNCs) avoid taxes by shifting their profits from countries where real activity takes place towards tax havens, depriving governments worldwide of billions of tax revenue. Earlier research investigating the scale and distribution of profit shifting has faced methodological and data challenges, both of which we address. First, we propose a logarithmic function to model the extremely non-linear relationship between the location of profits and tax rates faced by MNCs at those locations – that is, the extreme concentration of profits without corresponding economic activity in a small number of low-tax jurisdictions. We show that the logarithmic model allows for a more accurate identification of profit shifting than linear and quadratic models. Second, we apply the logarithmic model to newly available country-by-country reporting data for large MNCs – this provides information on the activities of large MNCs, including for the first time many low- and lower-middle-income countries. We estimate that MNCs shifted US$1 trillion of profits to tax havens in 2016, which implies approximately US$200-300 billion in tax revenue losses worldwide. MNCs headquartered in the United States and Bermuda are the most aggressive at shifting profits towards tax havens, while MNCs headquartered in India, China, Mexico and South Africa the least. We establish which countries gain and lose most from profit shifting: the Cayman Islands, Luxembourg, Bermuda, Hong Kong and the Netherlands are among the most important tax havens, whereas low- and lower-middle-income countries tend to lose more tax revenue relative to their total tax revenue. Our findings thus support the arguments of low- and lower-middle-income countries that they should be represented on an equal footing during international corporate tax reform debates.
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Estimation of Vehicle Miles Traveled Based on Improved Ant Colony Algorithm. SAE International, December 2020. http://dx.doi.org/10.4271/2020-01-5195.

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Vehicle miles traveled (VMT) statistics is a key parameter which has many applications, such as the assessment of vehicle quality, evaluation of driving behavior and oil consumption, and other applications in vehicle monitoring system. In the earlier studies, the calculation of VMT usually focused on improving the accuracy and frequency of vehicle GPS data, but the VMT estimation error due to them were getting smaller with the development of positioning technology. Nowadays in the practical application of internet of vehicles, errors due to the out-of-order location data which caused by communication mechanism have become increasingly obvious. In this paper, we propose a VMT estimate method based on improved ant colony algorithm and local search method which is suitable for dealing with timestamp chaotic location data sequence. To evaluate our method, we use real-world vehicle data gathered by China mobile’s vehicle fleet management products, the analysis result shows the MRE of proposed ant colony algorithm is usually less than 8%, at least 3 percentage points lower than that of uniform motion distance accumulation statistics, at least 7 percentage points lower than that of Euclid distance accumulation statistics.
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