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Статті в журналах з теми "Financial and property interests"
1
Kiryanova, Nadezda Nikolaevna. "Discharge of obligation by an insolvent taxpayer on recovery of the amount of value-added tax in the context of ensuring public financial and economic interests." Налоги и налогообложение, no. 5 (May 2021): 40–50. http://dx.doi.org/10.7256/2454-065x.2021.5.36594.
Повний текст джерелаАнотація:
This article considers the problem of recovery of the amount of value-added tax by insolvent taxpayers in the context of ensuring public financial and economic interests. Analysis is conducted on the problem of whether taxpayers have obligation to recover the amount of value-added tax in terms of selling property during bankruptcy procedure, taking into account the established law enforcement practice and theoretical views on the topic. The subject of this research is the norms of tax law that regulate the obligation of insolvent taxpayers in recovery of the amount of value-added tax in terms of selling property during bankruptcy procedure. Such obligation of insolvent taxpayers is viewed with consideration of the need to ensure financial and economic interests of creditors of the debtor and public financial and economic interests. The author determines and substantiates the need for comparing fiscal interests with the financial and economic interests of creditors of the debtor, as well as public financial and economic interests in the context of implementation of norms of tax law to the discharge of tax obligations by insolvent taxpayers. It is established that the obligation of insolvent taxpayers to recover the amount of value-added tax significantly affects the financial and economic interests of creditors of the debtor. Based on the acquired results, the author offers to develop the position on the legislative level, according to which the obligation on recovery of the amount of value-added tax does not apply to taxpayers who are declared bankrupt in accordance with the established procedure, or the priority of payment of this tax can be lowered in case of objections of the interested parties.
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Zakharchenko, Andriy. "PROTECTION OF RIGHTS AND LEGITIMATE INTERESTS OF THE STATE FROM VIOLATIONS COMMITTED BY BUSINESS ENTITIES OF THE PUBLIC SECTOR OF THE ECONOMY." Law Journal of Donbass 73, no. 4 (2020): 33–43. http://dx.doi.org/10.32366/2523-4269-2020-73-4-33-43.
Повний текст джерелаАнотація:
The article analyzes the problematic issues that arise in connection with the protection of the rights and legitimate interests of the state in case of violation of these rights and interests by economic entities of the public sector of the economy. The state of normative-legal provision and law-enforcement practice concerning realization of protection by subjects of management of objects of state property, as well as of bodies of the state financial control, and also bodies of prosecutor's office are also considered. According to the results of the study in order to improve the protection of the rights and legitimate interests of the state from violations by economic entities of the public sector of the economy, it was proposed: 1) to specify the procedure and forms of exercising powers by the subjects of management of state property objects granted to them in order to control the activities of economic entities of the state sector of the economy; 2) to consolidate the obligation of subjects of management of objects of state property to take measures for judicial protection of the rights and interests of the state from violations committed by these entities; 3) to approve methodical recommendations on protection of the rights and lawful interests of the state by subjects of management of objects of state property, including from infringements from the above-stated subjects of management; 4) to take into account the state of implementation by the subjects of management of state property of measures to protect the rights and legitimate interests of the state in conducting a single monitoring of the effectiveness of management of state property; 5) to consolidate normatively the sequence of actions of the bodies of state financial control in case of detection of losses caused to the state; 6) to establish the powers of these bodies to apply directly to the court in the interests of the state with claims for invalidation of contracts concluded by controlled entities in violation of the law; 7) to specify the provisions regarding the protection of the interests of the state by the prosecutor's office.
3
Jha, Saumitra. "Financial Asset Holdings and Political Attitudes: Evidence from Revolutionary England *." Quarterly Journal of Economics 130, no. 3 (May 6, 2015): 1485–545. http://dx.doi.org/10.1093/qje/qjv019.
Повний текст джерелаАнотація:
Abstract The English Parliament’s struggle for supremacy against monarchical dictatorship during the Civil War (1642–1648) was crucial for the establishment of representative government, yet its lessons continue to be debated. I exploit novel data on individual MPs drawn from 1,842 biographies to show that the conflict was over overseas interests and other factors over which the executive enjoyed broad constitutional discretion, rather than over domestic property rights. I further exploit the coincidence of individual MPs’ ability to sign legally binding share contracts with novel share offerings by overseas companies to measure the effect of overseas share investment on their political attitudes. I show that overseas shareholding pushed moderates lacking prior mercantile interests to support reform. I interpret the effect of financial assetholding as allowing new investors to exploit emerging economic opportunities overseas, aligning their interests with traders. By consolidating a broad parliamentary majority that favored reform, the introduction of financial assets also broadened support for the institutionalization of parliamentary supremacy over dictatorial rule.
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Grigoriev, L. "Investment Process: Stock of Problems and Interests." Voprosy Ekonomiki, no. 4 (April 20, 2008): 44–60. http://dx.doi.org/10.32609/0042-8736-2008-4-44-60.
Повний текст джерелаАнотація:
The article focuses on key reasons for capital formation relative lagging during the economic upturn. Still not clear property rights, the long process of formatting of the ownership, weak corporate governance have delayed the turnaround to the investment boom. The structure of economy, sales and industry profitability determines the structure of investments, but it does not lead to sufficient investments in the research sector and manufacturing. The financial sector shows high dynamics, but it can not supply enough "long" money with a huge export of capital. Capital formation has not been influenced by any investment policy. In essence it was the "Inertia" scenario which during the long crisis led to aggravating problems in the economy. These problems have not been solved in the upturn. This situation stimulates the government to use its financial resources in the context of the "Mobilization" scenario that creates more difficulties for the "Modernization" scenario.
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Dmytruk, Anna. "Intellectual property law as a system of creative activity results protection." Theory and Practice of Intellectual Property, no. 6 (June 16, 2021): 73–80. http://dx.doi.org/10.33731/62020.233967.
Повний текст джерелаАнотація:
Keywords: results of creative activity, intellectual property law, creative freedom,subjective and objective aspects of intellectual property law, subjective and objectiveaspects of creative freedom
At the present stage of intellectual property science developmentresearchers continue discussions on the nature of intellectual property law and itscomponents. In the intellectual property law history, the legal doctrine and legislationadmit a certain connection between creators and their results of intellectualcreative activity as well as the relations that arise as a result of their creation. Consideringthe basic approaches to intellectual property rights we cannot ignore its obviouscomponent attribute of ideal nature, so the system of intellectual propertyrights protection includes not only property or exclusive intellectual property rights, but also personal non-property rights. Intellectual property law in the objectiveacceptation is a system of rights. In the subjective acceptation it always combinestwo components: non-material and material. Legislative rights to the object ofintellectual property rights are a legal confirmation of the existing and inviolableconnection between the creator and their object of intellectual property rights. Intellectualproperty law combines personal, intangible and property interests of thecreator. It is aimed to combine all these interests with the interests of other people.The law determines the procedure for using and receiving remuneration as a resultof intellectual property rights realization by the creator or their legal successors.The subject of intellectual property rights is a person who owns personal non-propertyand (or) exclusive property rights of intellectual property. The subjective aspectof intellectual property rights reflects the interests that the creator seeks tosatisfy by creating an object of intellectual property rights. There are three main interestsof the creator which they can satisfy by exercising intellectual propertyrights: recognition interest, financial reward interest and interest in their intellectualproperty rights protection. The object of intellectual property rights is a resultof intellectual and creative work of the subject who always owns personal intangibleintellectual property rights on the basis of natural law and legislation and this isproceeding from the very beginning of the process and as a result of creation of intellectualproperty rights object. It is worth mentioning that according to the lawthe personal intangible intellectual property rights remain in force without limit oftime and cannot be alienated (transferred) except it is expressed by law.
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Tytko, Anna, and Hanna Stepanova. "INTERNATIONAL EXPERIENCE OF DECLARING PROPERTY, ASSETS AND PRIVATE INTERESTS." Baltic Journal of Economic Studies 5, no. 1 (March 22, 2019): 214. http://dx.doi.org/10.30525/2256-0742/2019-5-1-214-217.
Повний текст джерелаАнотація:
The aim of the article. To analyse the specificities of asset and private interest declaration by public officials and representatives of political power, as well as to suggest the author’s original differentiation of declarations of assets, income, private interests, and gifts. The subject of the study is the procedure for submitting declarations by persons entrusted with functions of the state and local self-government bodies in some countries of Western Europe. Methodology. In the article, the method of deduction and induction enabled to study the features of violating the requirements of financial control through the procedure for submitting a declaration by persons entrusted with functions of the state and local authorities. The methods of deduction and synthesis enabled to define the concept of “asset and interest declaration”, practiced in some countries of Western Europe. A comparative legal analysis enabled to study the procedure for submitting an income and expenditure declaration in some Western European countries, identifying the main types of conflict of interest and income declarations, as well as differentiating persons obliged to submit declarations. The results of the study revealed that the foreign experience of asset declaration is closely intertwined with the private interest declaration. Practical implications. In the study: first, the specificities of foreign declaration practice, according to the subjects of such declaration submission, are outlined; second, the procedures for submitting declarations of income and expenditures, as well as interests, are analysed and compared; third, the author’s perspective on the differentiation of declarations and declarants is substantiated. Relevance/originality. The comparative legal analysis enabled to study the procedure for submitting a declaration of public officials in some countries of Western Europe, empowering to form perspective areas of legislation development in this sphere.
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Pysmenna, Tetiana. "INSURANCE OF FINANCIAL RISKS OF BUSINESS ENTITY: FROM THEORY TO PRACTICE." Economic Analysis, no. 27(3) (2017): 151–58. http://dx.doi.org/10.35774/econa2017.03.151.
Повний текст джерелаАнотація:
The subject of the study is the theoretical and practical principles of insurance of financial risks of the subject of economic activity. The purpose of the study is to substantiate the theoretical foundations and analyse the practice of financial risk insurance of the entity. It is established that the essence of insurance of financial risks can be formulated in different ways. Often, under this notion we consider the protection of the property interests of the entity in the event of financial risks in its activities, which is carried out at the expense of the insurance company's funds formed from insurance premiums. In the implementation of financial risks, an entity may suffer material loss in the form of actual damage or loss of profit. The tendencies of development of insurance of financial risks in the market of insurance services of Ukraine are determined. They are affected by the change in the volume of gross and net insurance premiums and insurance premiums on insurance of financial risks. On the basis of the assessment of the level of gross and net insurance payments, the insurance of financial risks is classified as a profitable type of insurance to a certain extent. The main types of insurance of financial risks of the subject of economic activity are described. At the domestic insurance market, insurance companies practice loan insurance, insurance guarantees and investment insurance. Each type of insurance of financial risks is carried out in order to protect the property interests of the entity in the event of various insurance incidents. For each type of insurance of financial risks, the insured amount, insurance rate, insurance payment and insurance indemnity must be established. It is concluded that the issue of financial risk insurance needs further research in the consideration of other types of financial risk insurance of the entity.
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Lapshin, Valery Fedorovich. "PECULIARITIES OF ESTABLISHING RESPONSIBILITY FOR FINANCIAL CRIMES IN SELECTED COUNTRIES OF THE EURO-ASIAN REGION." Yugra State University Bulletin, no. 2 (December 15, 2018): 33–42. http://dx.doi.org/10.17816/byusu20180233-42.
Повний текст джерелаАнотація:
At present, the reform of domestic criminal legislation is being carried out with a view to mitigating responsibility for certain crimes that do not involve causing physical or property harm to a citizen. The most attractive in this part are the criminal-legal prohibitions in the sphere of economic activity. But the public danger of certain economic (financial) crimes, which harm the state interests, even in the current criminal legislation of Russia can be recognized as undervalued. Therefore, the implementation of a policy of mitigating criminal responsibility requires extreme selectivity, so as not to deprive the criminal-legal protection of really meaningful economic relations. To do this, it is necessary to study the experience of criminal legal protection of financial relations, which already exists in the economically developed countries of the Euro-Asian region. The results of their development testify to the successful solution of the problem of finding a balance between the necessary criminalization of socially harmful economic behavior and ensuring the proper protection of the financial interests of society and the state. Certain mechanisms for protecting financial interests can be considered as a matter of reception in the Russian criminal law.
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LUKPANOVA, Zhanar, Zhanar TOYZHIGITOVA, Gulzhan ALINA, Almagul JUMABEKOVA, and Arailym ORAZGALIYEVA. "Influence of Financial and Climate Factors on Agricultural Industry Development." Journal of Environmental Management and Tourism 11, no. 7 (November 30, 2020): 1813. http://dx.doi.org/10.14505//jemt.11.7(47).21.
Повний текст джерелаАнотація:
The development of the agro-industrial complex in Kazakhstan is an urgent problem for agricultural producers and insurers, since agriculture is in the zone of constant natural and economic risks, where the main share of risks is associated with weather events affecting the production of agricultural crops. In order to reduce negative factors in agriculture, to ensure the protection of the property interests of farmers in crop production from the consequences of adverse natural phenomena, animal husbandry, measures are being taken by the state and business, however, there are still problems that agricultural producers face.
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Sadchenko, E. V. "TECHNOLOGY BLOKCHEIN IN THE FIELD OF FINANCIAL SERVICES OF THE ENTERPRISE." Economic innovations 19, no. 3(65) (December 19, 2017): 145–53. http://dx.doi.org/10.31520/ei.2017.19.3(65).145-153.
Повний текст джерелаАнотація:
The article deals with the main approaches to the technology of blockade management of financial flows between enterprises and between the state and enterprises. Ukraine's entry into the global information space and the introduction of �ryptocurrency in the domestic financial market will expand the investment market and provide targeted budget investments to national producers that can provide increased production through the end product, services, net exports or the creation of products that replace the imported. Three important functions of the financial services sector are proposed based on the blockade technology: at the enterprise registration of transactions, confirmation of the identity of the person (legal address) and the conclusion of contracts. The principles of state policy in the sphere of activity of financial institutions in the market of cryptography are described, in accordance with the draft Law of Ukraine "On stimulation of the market of �ryptocurrency and its derivatives in Ukraine" and supplemented with the principles that most fully reveal the peculiarities of public administration with the help of blockade technology. Professional market participants are not responsible for the obligations of the state, and the state - on the obligations of such market participants are crying. All operations on the market of crying are carried out by their participants at their own risk. The state guarantees the observance and protection of property and other rights and legitimate interests of professional market participants in the cryptographic market and other persons who carry out property or transactions with cryptic foreign currency, the conditions of free competition in the provision of financial services in the market of �ryptocurrency. �ryptocurrency have protection in the form of a cryptographic code, which allows them to emit them by any user-operator to bypass the actions and positions of the central bank. All operations on the market of crying are carried out by their participants at their own risk. The state guarantees the observance and protection of property and other rights and legitimate interests of professional market participants in the cryptographic market and other persons who carry out property or transactions with cryptic foreign currency, the conditions of free competition in the provision of financial services in the market of cybercurrencies.
Дисертації з теми "Financial and property interests"
1
Kwangware, Debra. "The impact of macroeconomic and financial factors on the performance of the housing property market in South Africa." Thesis, Rhodes University, 2009. http://hdl.handle.net/10962/d1005641.
Повний текст джерелаАнотація:
This study exammes the impact of macroeconomic and financial variables on the performance of the housing property market in South Africa using monthly data for the period January 1996 to June 2008. Orthogonalised and non-orthogonalised house price returns and real estate returns are utilised as proxies for the housing property market in separate models. Three main issues were empirically analysed in relation to the linkage between selected variables and the housing property market. The first aspect examined the relationship between selected macroeconomic and financial factors and property returns. Secondly, the study examined the influence that a unit shock to each variable has on property returns over a period of time. The third aspect focused on determining the proportion of property returns variation that results from changes in the macroeconomic and financial variables. VAR modelling was thus adopted to empirically analyse these three aspects. The results reveal that house price returns are influenced by most of the macroeconomic and financial variables used in this study. Specifically, the real effective exchange rate, interest rate spread and manufacturing production positively impact on house price returns while the domestic interest rate, the dividend yield and expected inflation have a negative effect. Furthermore, manufacturing production has a lagged effect on house price returns while the real effective exchange rate and domestic interest rate have a contemporaneous effect. Real estate returns are not influenced by most of the variables except for the domestic interest rate and dividend yield which have a negative effect.
2
Kellerman, Mikhalien. "The Constitutional Property Clause and Immaterial Property Interests." Thesis, Stellenbosch : University of Stellenbosch, 2011. http://hdl.handle.net/10019.1/6536.
Повний текст джерелаАнотація:
Thesis (LLD)--University of Stellenbosch, 2011.ENGLISH ABSTRACT: The question that this dissertation addresses is which immaterial property interests may be recognised and protected under the constitutional property clause and if so, under which circumstances. The question originated in the First Certification case 1 where the court held that the constitutional property clause is wide enough to include property interests that require protection according to international norms. The traditional immaterial property interests or intellectual property rights (patents, copyright, designs and trademarks) are protected as property in private law on a sui generis basis. Since it is generally accepted that the property concept in constitutional law includes at least property rights protected in private law, it is relatively unproblematic to include intellectual property rights under the constitutional property clause. In Laugh It Off v SAB International,2 the Constitutional Court explicitly balanced the right to a trademark with the right to freedom of expression, which is accepted as authority that at least trademarks may be recognised and protected as constitutional property. The other intellectual property rights may most likely be recognised and protected by analogy. Foreign law as well as international law also indicates that intellectual property should be recognised and protected as constitutional property. However, there are other, unconventional immaterial property interests that are not protected as property in private law. Some are protected in private law, but not as property; others originate in public law; and yet others are not protected yet at all. In terms of the Constitution, South African courts may consider foreign law, but must consider international law. This dissertation determines when these interests may be protected as constitutional property by reference to foreign cases from German, American, Australian and Irish law; regional international law, namely European Union cases; and international law. The conclusion is that unconventional immaterial property interests may generally be protected if they are vested and acquired in terms of normal law, have patrimonial value and serve the general purpose of constitutional property protection. Property theories are also useful to determine when immaterial property interests deserve constitutional protection, although other theories may be more useful for some of the unconventional interests. The German scaling approach and the balancing of competing interests is a useful approach for South African courts to help determine the appropriate level of protection for specific immaterial property interests without excluding some at the outset.
AFRIKAANSE OPSOMMING: Die vraag waarmee hierdie verhandeling handel is of belange in immateriële goedere erken en beskerm kan word in terme van die grondwetlike eiendomsklousule en indien wel, onder watter omstandighede. Die vraag het sy ontstaan in die First Certification saak,3 waar die Grondwetlike Hof beslis het dat die eiendomsklousule se omvang wyd genoeg is om belange in eiendom in te sluit wat volgens internasionale norme beskerming verg. Sekere regte in immateriële goedere word op ’n sui generis basis in die privaatreg beskerm, naamlik die regte in tradisionele immaterieelgoederereg kategorieë of intellektuele eiendom (patente, kopiereg, ontwerpe en handelsmerke). Dit is 'n algemene beginsel van grondwetlike eiendomsreg dat die konsep van eiendom minstens belange insluit wat as eiendom in die privaatreg beskerm word. In Laugh It Off v SAB International4 het die Grondwetlike Hof 'n handelsmerkreg opgeweeg teen die reg op vryheid van uitdrukking en hierdeur implisiet erken dat minstens handelsmerke en dalk ook ander intellektuele eindemsregte deur die eiendomsklousule erken en beskerm kan word. Buitelandse reg sowel as internasionale reg dui aan dat intellektuele eiendom grondwetlike beskerming behoort te ontvang. Buiten hierdie belange is daar ook immaterieelgoederereg belange wat nie onder eiendomsreg beskerm word in die privaatreg nie. Sommige van hierdie belange word wel in die privaatreg beskerm, maar dan onder ander areas van die reg as eiendom; ander het hul oorsprong in die publiekreg; en die res word tans glad nie beskerm nie. Die Grondwet bepaal dat howe buitelandse reg in ag kan neem en dat hulle internasionale reg moet oorweeg. Die verhandeling se vraag word beantwoord met verwysing na sake uit die Duitse, Amerikaanse, Australiese en Ierse grondwetlike reg; streeks-internasionale reg van die Europese Unie; en internasionale reg. Die onkonvensionele immaterieelgoederereg belange kan oor die algemeen beskerm word as eiendom indien daar 'n gevestigde reg is, die reg in terme van gewone reg verkry is en die belang die algemene oogmerke van die grondwetlike klousule bevorder. Die teorieë oor die beskerming van eiendom is van nut om te bepaal watter belange beskerm kan word, alhoewel sekere onkonvensionele belange beter geregverdig kan word deur ander tipes teorieë. Die Duitse metode om belange op te weeg kan van besonderse nut wees vir Suid Afrikaanse howe om te bepaal watter vlak van beskerming spesifieke belange in immaterieelgoedere behoort te geniet.
3
Worthington, Sarah Elizabeth. "Proprietary interests in commercial transactions." Thesis, University of Cambridge, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.336602.
Повний текст джерела
4
Lin, Min <1987>. "Law and Economics of Security Interests in Intellectual Property." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2017. http://amsdottorato.unibo.it/7833/1/LIN_Min_tesi.pdf.
Повний текст джерелаАнотація:
With the overall purpose of exploring the main research question, i.e., “what is the preferred legal framework to optimize the use of IP as collateral in debt finance, in order to solve the problems in funding R&D activities and to foster innovation?”, this dissertation adopts a law and economic analysis into the in-depth examination on the impacts of legal risks and transaction costs from different aspects.
Firstly, for further exploring the economic reasons for promoting IP collateralization, it goes back to the basic theories of debt finance and recalls the role of collateral in solving the informational asymmetry problems between debtors and creditors. It shows that the signaling role of IP in the ex ante selection process and the disciplinary role of IP in the ex post lending relationship can help the lenders to reduce the overall default probability in the first place.
Then, by discussing some potential conflicts in the legal rules for IP collateralization, it establishes a conceptual assessment framework for evaluating the frameworks for IP collateralization in China, the US, and the international efforts done by the UNCITRAL. The comparative study shows the difficulties in coordinating secured law and IP law and sheds light on our understanding of how to build up an efficient legal regime for IP collateralization, especially for China.
At last, the dissertation looks into the enforceability of anti-assignment or anti-attachment clauses in the IP licenses in the case of IP collateralization. It shows how different legal rules can change the time of negotiation and the bargaining powers among parties, consequently change the equilibrium of the lending decision, and eventually have impacts on investment decisions. It demonstrates why simply prioritizing the objectives of IP law may not be the best solution to solve the conflicts between IP law and secured transaction law.
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Rover, Jan-Hendrik. "Comparative principles of security interests : secured debt and charged property." Thesis, King's College London (University of London), 2004. https://kclpure.kcl.ac.uk/portal/en/theses/comparative-principles-of-security-interests--secured-debt-and-charged-property(8b168e19-e646-4e67-ad14-76e1c2319205).html.
Повний текст джерелаАнотація:
1. The study starts with a distinction of three dimensions of comparative law, an analytical, an empirical and a normative dimension. This distinction lays the foundation for the rest of the study. 2. It then introduces the principles method of comparative law. Comparative legal principles, it is held, have to comply with four criteria: they have to be functional, positive, general and potentially universal. The intention behind introducing the concept of comparative legal principles is to improve the practicability of comparative law. It is also intended to avoid the "universalistic fallacy" which is often found in comparative law. Examples for the universalistic fallacy are identified with Rabel's "general principles", Esser's "universal principles" or Schlesinger's "common core". Contrary to these concepts legal principles are understood in this study as mere analytical tools. 3. The next tool for the ensuing comparison of this study is identified in normative criteria. It is shown that the analytical principles can be evaluated on the basis of the micro- and macroeconomic functions of security. As the most important function the risk-reducing function of security is identified. Other microeconomic functions of security are the function to provide information about the debtor and the prevention of risk shifting. In addition, the study points out the macroeconomic importance of security (which supports lending and investment in an economy and assists in the efficient allocation of resources in an economy). 4. On the basis of the principles method of comparative law and the normative principles a number of functional principles of security law are described which show the understanding of secured debt and charged property in several legal systems. The study describes legal concepts which are developed from specific legal issues and which are evaluated on the basis of normative criteria. The present study demonstrates that the principles method can lead to specific, practical results.
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Kutsch, Nina. "The valuation of interests in UK unlisted closed-ended property funds." Thesis, University of Reading, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.511734.
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Bollom, Michael W. "Capturing ideas : institutions, interests, and intellectual property rights reform in India /." Thesis, Connect to this title online; UW restricted, 1997. http://hdl.handle.net/1773/10740.
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Fails, Matthew David Krieckhaus Jonathan Tabor. "The political economy of property rights institutions, interests, and economic prosperity /." Diss., Columbia, Mo. : University of Missouri--Columbia, 2009. http://hdl.handle.net/10355/6972.
Повний текст джерелаАнотація:
Title from PDF of title page (University of Missouri--Columbia, viewed on Feb 26, 2010). The entire thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file; a non-technical public abstract appears in the public.pdf file. Dissertation advisor: Dr. Jonathan Krieckhaus. Vita. Includes bibliographical references.
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Friesland, Mark, and Philip Åkerhielm. "Financial Arrangements for Large Property Transactions." Thesis, KTH, Fastigheter och byggande, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-191549.
Повний текст джерелаАнотація:
The transaction volumes on the Swedish real estate market have during the last few years been soaring. The correlation between the financing climate in Sweden and the transaction volumes have been eminent. In an industry where external capital is of vital essence, it is extremely important to create a financing arrangement that sustains both booms and recessions. To generate a broader view of the real estate market, the purpose of the thesis has been to survey the financing arrangements in large property transactions during an economic cycle, the last decade. Through the information the thesis has aimed for creating a view of determining factors behind the choice of financing arrangement, provide a prospective view and to explore suitable arrangements given the economy. The thesis has mainly used a qualitative approach combined with a quantitative collection of data. Thus, it is based on a survey of financing arrangements from the 4 largest transactions each year from the last decade and on information gathered through interviews with key figures from both real estate owners and real estate consultants. The gathered material indicated that the numerous companies’ different financial arrangements was defined by their purpose of ownership. The real estate owners have historically used a high degree of external financing in transactions, primarily bank debt. The banks’ willingness of lending have however varied over time which inevitably affect the companies. The more recent period of the survey shows that financing through capital markets have become an important source. Despite varying loanto- value ratios during the period, the high levels from before have not been found. The reason behind the lower degree of leverage in general is due to the fact that the real estate owners have learnt a lesson from previous crisis. Our thesis displays that financing arrangements differs depending on buyer and that it is company specific. The various arrangements depending on buyer and company have evidentially made it problematic to find direct connections between choice of financing and economy or to find basis in earlier theories. However, when it comes to the real estate owners, we were able to see resemblance of the Trade-off theory. The consistent coherence amongst the real estate owners – which also endorses the Trade-off theory – is to find a sustainable combination of internal- and external capital to, from without a defined risk profile, maximise returns.Transaktionsvolymerna på fastighetsmarknaden har under de senaste åren varit glödhet. Det allmänna finansieringsklimatet i landet har varit starkt korrelerad till transaktionsvolymerna. I en bransch där lånekapital är av vital betydelse har det varit synnerligen betydelsefullt för aktörerna att hitta ett finansieringsupplägg som är tillräckligt slagkraftigt i både upp- och nedgång. För att bilda oss en bredare uppfattning om fastighetsmarknaden har studiens syfte gått ut på att kartlägga hur finansieringsuppläggen vid stora fastighetsaffärer har sett ut under en konjunkturcykel, det senaste decenniet. Utifrån det har studien syftat till att ge en bild kring faktorerna bakom valet av finansieringsupplägg, ge en framåtblickande syn samt försöka hitta ett förslag på ett lämpligt finansieringsupplägg givet konjunktur. Studien har huvudsakligen haft en kvalitativ ansats, kombinerat med en kvantitativ datainsamling. Studien baseras således dels på en kartläggning av finansieringsuppläggen på de 4 största transaktionerna för respektive år under det senaste decenniet och dels på information inhämtad genom intervjuer med personer verksamma inom fastighetsbolag och fastighetsrådgivning. Det insamlade materialet indikerade att de olika aktörernas finansieringsupplägg definierades av respektive aktörs ägandesyfte. Fastighetsbolag har exempelvis historiskt utnyttjat en hög grad av extern finansiering vid transaktioner, primärt bankfinansiering. Bankernas utlåningsvilja har dock från tid till annan varierat vilket påverkat företagen i allra högsta grad. Under senare delen av undersökningsperioden har även kapitalmarknaderna varit en betydande finansieringskälla. Trots varierande belåningsgrader under perioden, har de höga nivåerna från förr inte återfunnits. Anledningen har framförallt kopplats till att aktörerna lärt sig en ordentlig läxa från tidigare kriser. Studien har framförallt visat att finansieringsuppläggen skiljt sig markant beroende på vem köparen är och att finansieringsupplägg rent generellt är väldigt bolagsspecifikt. Detta har medfört att det blivit svårt att finna direkta samband mot samtliga aktörer och kunna koppla deras agerande till tidigare teorier. Allmänt vad gäller just fastighetsbolag har vi däremot funnit störst likheter med Trade-off theory. En grundläggande tanke för många fastighetsbolag har visat sig vara att finna en stabil avvägning mellan eget- och främmande kapital för att utifrån en definierad riskprofil maximera avkastningen. Detta är också vad Trade-off förespråkar.
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Matoušek, Josef. "Zdroje financování při koupi rezidenční nemovitosti." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2020. http://www.nusl.cz/ntk/nusl-409895.
Повний текст джерелаАнотація:
This diploma thesis deals with financial issues of immovable property acquision. Specifically, the residential property purchase using mortgage. In this context, the suitability of the collateral is being assessed on the basis of a risk assessment. Subsequently, I determine the collateral value of the property using the comparative valuation method. The practical part includes financial records of six banks and an analysis of a selected segment of the residential real estate market. The theoretical part deals with immovable property valuation, the definition of entities in the real estate market and mortgage mechanism. The main output of the practical part is offered mortgage loans comparison and selection the most favourable of them.
Книги з теми "Financial and property interests"
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Belgian-Dutch Association for Institutional and Political Economy, ed. Institutions and regulation for economic growth?: Public interests versus public incentives. Cheltenham, UK: Edward Elgar, 2011.
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International Accounting Standards Committee. Revisions to international accounting standards: IAS 16, property plant and equipment : IAS 28, accounting for investments in associates : IAS 31, financial reporting of interests in joint ventures. London: International Accounting Standards Committee, 1998.
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3
Office, General Accounting. Financial management: DOD's approach to financial control over property needs structure : report to the Deputy Secretary of Defense. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1997.
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United States. General Accounting Office., ed. Financial management: FDA's controls over property have improved, but weaknesses remain : report to Congressional requesters. Washington, D.C: The Office, 1999.
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Herbert, Michael J. Property interests in bankruptcy. St. Paul, Minn: West Pub. Co., 1996.
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6
Kono, Toshiyuki, ed. Security Interests in Intellectual Property. Singapore: Springer Singapore, 2017. http://dx.doi.org/10.1007/978-981-10-5415-0.
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Reiley, Eldon H. Security interests in personal property. 3rd ed. [St. Paul, Minn.]: West Group, 1999.
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Canada, Law Commission of, ed. Security interests in intellectual property. Toronto: Thomson/Carswell, 2002.
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Grant, Gilmore. Security interests in personal property. Union, N.J: Lawbook Exchange, 1999.
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Office, General Accounting. Financial management: Survey of capitalization threshold and other policies for property, plant, and equipment : report to Agency officials. Washington, D.C: U.S. General Accounting Office, 2002.
Знайти повний текст джерелаЧастини книг з теми "Financial and property interests"
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Bazinas, Spyridon V. "UNCITRAL’s Contribution to Intellectual Property Financing Law." In Security Interests in Intellectual Property, 103–18. Singapore: Springer Singapore, 2017. http://dx.doi.org/10.1007/978-981-10-5415-0_4.
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Isaac, David. "Financial Accounts." In Property Finance, 217–38. London: Macmillan Education UK, 2003. http://dx.doi.org/10.1007/978-1-137-08239-8_13.
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Isaac, David. "Financial Services." In Property Finance, 239–49. London: Macmillan Education UK, 2003. http://dx.doi.org/10.1007/978-1-137-08239-8_14.
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Isaac, David. "Financial Accounts." In Property Finance, 217–42. London: Macmillan Education UK, 1994. http://dx.doi.org/10.1007/978-1-349-12948-5_13.
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Isaac, David. "Financial Services." In Property Finance, 243–55. London: Macmillan Education UK, 1994. http://dx.doi.org/10.1007/978-1-349-12948-5_14.
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Isaac, David. "Financial Management." In Property Investment, 271–91. London: Macmillan Education UK, 1998. http://dx.doi.org/10.1007/978-1-349-14468-6_13.
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Isaac, David, and John O’Leary. "Financial management." In Property Investment, 253–66. London: Macmillan Education UK, 2011. http://dx.doi.org/10.1007/978-0-230-35896-6_10.
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Scarrett, Douglas, and Jan Wilcox. "Estates and interests in land." In Property Asset Management, 45–72. Fourth edition. | Abingdon, Oxon ; New York, NY : Routledge, 2018.: Routledge, 2018. http://dx.doi.org/10.1201/9781315628943-3.
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Isaac, David, and Terry Steley. "Financial Appraisal Techniques." In Property Valuation Techniques, 145–57. London: Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-21573-7_15.
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Isaac, David. "Financial Management in Property Development." In Property Development, 213–27. London: Macmillan Education UK, 1996. http://dx.doi.org/10.1007/978-1-349-13902-6_10.
Повний текст джерелаТези доповідей конференцій з теми "Financial and property interests"
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Curagău, Natalia, and Angela Popovici. "Evolution of legislation on the consolidated accounts of financial-industrial groups." In International Scientific Conference “30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness”. Academy of Economic Studies of Moldova, 2022. http://dx.doi.org/10.53486/9789975155663.13.
Повний текст джерелаАнотація:
The current legislation establishes the conditions for the creation, state registration, operation and liquidation of financial and industrial groups, the rights and obligations of their members, and also ensures the protection of the rights and legitimate interests of members of financial and industrial groups, including regulating the aggregation and presentation of information about the companies of the group in consolidated financial statements. The company that controls the financial and industrial group is liable for its obligations with all property belonging to it on the basis of property rights and is not responsible for the obligations of the members of the financial and industrial group. The specifics of the responsibility of the parent organization and members of the financial and industrial group are established in the agreement on the creation of the group.
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Pavićević, Aleksandra. "POJAM FIDUCIJARNOG PRENOSA SVOJINE KAO REALNE GARANCIJE." In XVIII Majsko savetovanje. University of Kragujevac, Faculty of Law, 2022. http://dx.doi.org/10.46793/xviiimajsko.227p.
Повний текст джерелаАнотація:
The subject of this paper is a critical analysis of the concept of fiduciary transfer of property, as a specific real guarantee in modern comparative civil and commercial law. This legal construction has been functioning in European legal practice for a long time, and in some legislations as a reaffirmed real guarantee originating from Roman law, suitable to satisfy various interests of counterparties in the sphere of providing financial and banking services. Since positive Serbian Real law does not regulate this institute, the aim of the paper is to assess the existing legal and doctrinal provisions of this legal construction in foreign regulations, as well as in drafts of domestic laws de lege ferenda. The author estimates that this is a useful institute, which should be included in list of domestic rights of security rights in rem de lege ferenda (which is its higher gender term) and which is also in line with the solution of the "soft" EU law, with which we are trying to harmonize the domestic solution. As the most significant differentia specifica in this concept, the author singles out: the creation of a guarantee by specific division of property powers between the trustee and the beneficiary, with the possible lack of publicity (ability to conceal debt and debtors' creditworthiness) and reduced formalities in the exercise of the right of settlement - which are significant advantages over liens, as the most related institute.
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Hashm taha, Omar. "The role of IAS No. (1) In achieving a balance between the relevance and reliability of financial statements in commercial banks." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/icearnc/28.
Повний текст джерелаАнотація:
This study dealt with research and analysis an important topic directly related to the activity of commercial banks, as it is known these banks depend on the practice of their banking operations, on the funds deposited with them, and also their activity must be characterized by stability and be obligated to disclose the results of their work periodically by preparing a set of binding financial reports in accordance with the local laws in force and the international accounting and financial reporting standards informed by the guidance and recommendations they contain, in particular IAS No. (1) (presentation of financial statements) where these financial statements must contain a set of characteristics that provide decision makers with sufficient, conclusive and useful information, in the appropriate timing and quality, for the purpose of making important and different decisions that would affect negatively or positively on the bank. On the other hand, where accounting reform requires an expansion of accounting rules that go beyond the scope of financial measures for all economic entities, as they relate to concepts such as reporting transactions, such as acquisitions of assets at their cost or their current market value, where the previous traditional approach calls for its reliability, but it may lose its importance quickly due to various factors, we mention Including inflation, in short, for the purpose of achieving accounting reform, a balance must be achieved between the relevance and the reliability. Through this study, focus was placed on the International Accounting Standard No. (1) (presentation of financial statements) and what this standard contains of qualitative characteristics that make the outputs of the accounting system applied in the bank useful for the various groups beneficiary and interested in the financial statements prepared by commercial banks. (Bank of Baghdad) sample for research that there is great interest in preparing the financial statements according to the International Accounting Standard No. (1), therefore there is a great balance achieved through the preparation of these financial statements between the basic qualitative characteristics, which is the property of suitability and the characteristic of reliability.
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Hashm taha, Omar. "The role of IAS No. (1) In achieving a balance between the relevance and reliability of financial statements in commercial banks." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/uhdicearnc/28.
Повний текст джерелаАнотація:
This study dealt with research and analysis an important topic directly related to the activity of commercial banks, as it is known these banks depend on the practice of their banking operations, on the funds deposited with them, and also their activity must be characterized by stability and be obligated to disclose the results of their work periodically by preparing a set of binding financial reports in accordance with the local laws in force and the international accounting and financial reporting standards informed by the guidance and recommendations they contain, in particular IAS No. (1) (presentation of financial statements) where these financial statements must contain a set of characteristics that provide decision makers with sufficient, conclusive and useful information, in the appropriate timing and quality, for the purpose of making important and different decisions that would affect negatively or positively on the bank. On the other hand, where accounting reform requires an expansion of accounting rules that go beyond the scope of financial measures for all economic entities, as they relate to concepts such as reporting transactions, such as acquisitions of assets at their cost or their current market value, where the previous traditional approach calls for its reliability, but it may lose its importance quickly due to various factors, we mention Including inflation, in short, for the purpose of achieving accounting reform, a balance must be achieved between the relevance and the reliability. Through this study, focus was placed on the International Accounting Standard No. (1) (presentation of financial statements) and what this standard contains of qualitative characteristics that make the outputs of the accounting system applied in the bank useful for the various groups beneficiary and interested in the financial statements prepared by commercial banks. (Bank of Baghdad) sample for research that there is great interest in preparing the financial statements according to the International Accounting Standard No. (1), therefore there is a great balance achieved through the preparation of these financial statements between the basic qualitative characteristics, which is the property of suitability and the characteristic of reliability.
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Pejović, Aleksandar-Andrija. "“WOULD MONEY MAKE A DIFFERENCE?”: HOW EFFECTIVE CAN THE RULE-OF-LAW-BASED PROTECTION OF FINANCIAL INTERESTS IN THE EU STRUCTURAL AND ENLARGEMENT POLICY BE?" In EU 2021 – The future of the EU in and after the pandemic. Faculty of Law, Josip Juraj Strossmayer University of Osijek, 2021. http://dx.doi.org/10.25234/eclic/18362.
Повний текст джерелаАнотація:
In recent years, the rule of law and, especially, its “proper” implementation has become one of the most debated topics in Europe in recent years. The “Big Bang Enlargement” marked the beginning of dilemmas whether the new EU Member States fulfil the necessary rule of law criteria and opened the way for divergent views on how to implement TEU Article 2 values in practice. Furthermore, constant problems and difficulty of the candidate countries to fulfil the necessary rule of law criteria added to the complexity of the problem. In turn, the European institutions have tried to introduce a series of mechanisms and procedures to improve the oversight and make the states follow the rules - starting from the famous Treaty on the European Union (TEU) Article 7, the Rule of Law Mechanism, annual reports on the rule of law and the most recent Conditionality Regulation. The Conditionality Regulation was finally adopted in December 2020 after much discussion and opposition from certain EU Member States. It calls for the suspension of payments, commitments and disbursement of instalments, and a reduction of funding in the cases of general deficiencies with the rule of law. On the other hand, similar provisions were laid out in the February 2020 enlargement negotiation methodology specifying that in the cases of no progress, imbalance of the overall negotiations or regression, the scope and intensity of pre-accession assistance can be adjusted downward thus descaling financial assistance to candidate countries. The similarities between the two mechanisms, one for the Member States, the other for candidate countries shows an increased sharing of experiences and approaches to dealing with possible deficiencies or breaches of the rule of law through economic sanctioning, in order to resolve challenges to the unity of the European union. The Covid-19 pandemic and the crisis it has provoked on many fronts has turned the attention of the Member States (i.e. the Council) away from the long running problematic issues. Consequently, the procedures against Poland and Hungary based on the Rule of Law Mechanism have slowed down or become fully stalled, while certain measures taken up by some European states have created concerns about the limitations of human rights and liberties. This paper, therefore, analyses the efforts the EU is making in protecting the rule of law in its Member States and the candidate countries. It also analyses the new focus of the EU in the financial area where it has started to develop novel mechanisms that would affect one of the most influential EU tools – the funding of member and candidate countries through its structural and enlargement policy. Finally, it attempts to determine and provide conclusions on the efficiency of new instruments with better regulated criteria and timing of activities will be and how much they would affect the EU and its current and future member states.
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Ježek, Jiří, and Renáta Ježková. "Revitalizace městských center v České republice." In XXIII. mezinárodní kolokvium o regionálních vědách / 23rd International Colloquium on Regional Sciences. Brno: Masaryk University Press, 2020. http://dx.doi.org/10.5817/cz.muni.p210-9610-2020-60.
Повний текст джерелаАнотація:
The paper deals with the experience of Czech cities with the revitalization of urban centres. The aim of the article is to find out how cities approach revitalization, what problems they solve and how satisfied they are with the state support. It is based on a representative questionnaire survey of municipalities (114 cities were interviewed, i.e. 28.6% of all cities). The research has shown that the most important problems of urban centres today include the quality of public spaces, transport infrastructure and mobility, and last but not least, the care for cultural heritage. Together with property owners, municipalities consider themselves to be the main actor (initiator and leader) of revitalization. The implementation of revitalization strategies in practice encounters a number of conflicts, especially between transport and the environment, between monument care and business, and between the interests of residents, entrepreneurs and tourists. Most cities evaluate the results of the revitalization of urban centres positively and perceive them as essential for the overall development of the city. More than half of the cities expressed dissatisfaction with a state support. Above all, they miss comprehensive support programs, enabling financing not only the revitalization of physical structures, but also measures to increase the attractiveness and attract new residents and visitors.
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Kozar, Vladimir. "Ujednačavanje položaja insolventnih pravnih i fizičkih lica uvođenjem ličnog bankrota." In XVI Majsko savetovanje. University of Kragujevac, Faculty of Law, 2020. http://dx.doi.org/10.46793/upk20.851k.
Повний текст джерелаАнотація:
The paper analyzes the similarities and differences between the position of insolvent companies and other legal entities in relation to the regime applicable to natural persons who are unable to pay their obligations. In our positive law, bankruptcy can only be initiated and enforced against companies and other legal entities, and personal bankruptcy against a natural person, entrepreneur or farmer is not possible. The humanization of the position of individuals' debtors outside bankruptcy proceedings is accomplished by prescribing a series of safeguards and mechanisms, such as temporary postponement of enforcement, or the prohibition of execution on the sole property owned by the natural person debtor to settle a disproportionately smaller amount of claims. The paper analyzes the need for additional protection of this category of debtors, prescribing the institute of individual bankruptcy, the essence of which is reprogramming and partial debt discharge, as well as avoiding the seizure of personal property in the process of enforcement. The idea of personal bankruptcy, which should be morally and socially acceptable, is to give the indebted citizen a fresh financial start by relieving them of all remaining debts after the end of the bankruptcy, during which the commissioner supervises part of their obligations being settled. The author compared the position of insolvent legal entities with the situation of indebted natural persons, concluding that many institutes and legal consequences of bankruptcy proceedings, such as prohibition of individual execution, termination of interest calculation and reorganization, enable a better position for legal entities, concluding that such benefits should also be afforded to individuals.
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Nichiforeanu, Alina. "The interests of stakeholders when valuating commercial property." In 24th Annual European Real Estate Society Conference. European Real Estate Society, 2017. http://dx.doi.org/10.15396/eres2017_362.
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Cueller, Gabriel. "Designing Real Interests: A Framework for Collective Property Practices." In 111th ACSA Annual Meeting Proceedings. ACSA Press, 2023. http://dx.doi.org/10.35483/acsa.am.111.66.
Повний текст джерелаАнотація:
Real property, and its systems of landholding and land division, is virtually everywhere. As a fundamental infrastructure to territories and cities, property shapes, in great part, social relations, development, and spatial transformation. As designers always work in the context of a property system, it is important to have frameworks that allow them to interpret and understand how property operates, systemically and in the context of any given site. Furthermore, if they are to intervene in such systems, design methodologies are also needed. This project aims to provide such tools, emphasizing how social and environmental interdependence can facilitate the practice of property beyond the status quo. The terms “property” and “ownership” are often used interchangeably. The latter is less flexible, however, because, with “ownership,” there is little agency for anyone but the owner. This project builds on a concept that recognizes a wider set of stakeholders, and may give designers leverage: the interest. Interests include all the relations, stakes, obligations, and rights that an entity may have in land. Interests account for the many ways in which actors are involved in property, whether they own or don’t. The advantage of interpreting property through interests is that they capture varying degrees of interdependence, access, and ways of conceiving property boundaries. Through five scenarios, this project outlines a design approach working with property’s spatial and relational dimensions. Each scenario explores how property lines can interact with various kinds of interests, terms of collective use, land policy, and ecological and social relations. In this framework, designers may gain agency in tapping into the power that property mediates and tackling environmental change, housing affordability, and spatial segregation.
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Kornilova, E. V. "Leasing: The Balance Of The Financial Interests Between Participants." In GCPMED 2018 - International Scientific Conference "Global Challenges and Prospects of the Modern Economic Development. Cognitive-Crcs, 2019. http://dx.doi.org/10.15405/epsbs.2019.03.31.
Повний текст джерелаЗвіти організацій з теми "Financial and property interests"
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Delbridge, Victoria, Astrid Haas, Oliver Harman, Anthony Venables, and Khady Dia-Sarr. Enhancing the financial position of cities: Evidence from Dakar. UNHabitat, March 2022. http://dx.doi.org/10.35489/bsg-igc-wp_2022/3.
Повний текст джерелаАнотація:
The city of Dakar is one of the only cities in Africa to come close to taking a municipal bond to market. The US$40 million bond, set to launch in 2014, was designed to fund a new market hall for informal traders in the city. The market would relocate more than 4,000 street vendors, with the aim of moving them from side streets into a safe and central place to sell their goods, with access to credit agencies and other market services. Development partners, including the Bill and Melinda Gates Foundation, the World Bank’s Public-Private Infrastructure Advisory Facility (PPIAF), Cities Alliance, and USAID, played a crucial role in making the bond terms viable – both in shouldering the financial burden of developing internal creditworthiness, and in providing expertise and guarantees to reduce the risk. Although the bond’s launch was ultimately stopped by national government decree, the process of preparing for the bond has greatly improved the financial management capabilities and creditworthiness of the city. As a result, Dakar’s bond journey is still paying dividends to the city today, with a number of successful concessional and commercial loans. The process also deepened the city’s connection with its residents – with small bond denominations, informal traders were one of the key investors. The motivation for the bond was in part due to the city’s lack of control over its financial resources. While the most recent decentralisation law amendment, Acte III de la Décentralisation of 2013, has seen many responsibilities devolved to the local level, finances to deliver on this new mandate have not followed. In fact, all revenue and expenditure for local governments in Senegal are processed at the national level, leaving little room or incentive for financial reform. Surprisingly, despite this, the law gives local governments relative independence in taking on debt. This meant that when Mayor Sall came into office with a vision for change, the only viable financing opportunity within the city of Dakar’s control was via the latter. This legislated independence is also the reason why the halting of the bond was so heavily contested. The city of Dakar provides an example of the importance of the political landscape in effecting any innovative reforms, as well as the need for the national government to buy-in to the fact that successful cities are in their interest as well. This is particularly critical in Dakar’s case, given the city’s finances are managed at the national level. Fortuitously, the national government is now beginning to focus on improving local revenues, primarily through property taxes, as well as better coordination amongst different stakeholders through a dedicated department and the ‘Local Fiscality Commissions’ described below.
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Ayotte, Kenneth, and Patrick Bolton. Optimal Property Rights in Financial Contracting. Cambridge, MA: National Bureau of Economic Research, August 2007. http://dx.doi.org/10.3386/w13316.
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Rajan, Raghuram, and Rodney Ramcharan. Landed Interests and Financial Underdevelopment in the United States. Cambridge, MA: National Bureau of Economic Research, September 2008. http://dx.doi.org/10.3386/w14347.
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Marsh, Patricia A. Controls Over Army Real Property Financial Reporting. Fort Belvoir, VA: Defense Technical Information Center, March 2008. http://dx.doi.org/10.21236/ada479098.
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Yoo, Dongwoo, and Richard Steckel. Property Rights and Financial Development: The Legacy of Japanese Colonial Institutions. Cambridge, MA: National Bureau of Economic Research, November 2010. http://dx.doi.org/10.3386/w16551.
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GALYNCHIK, T., and A. KHUSAINOVA. THE DIVIDEND POLICY OF OIL AND GAS COMPANIES AS AN EFFECTIVE FINANCIAL MANAGEMENT TOOL. Science and Innovation Center Publishing House, 2021. http://dx.doi.org/10.12731/2070-7568-2021-10-5-2-65-73.
Повний текст джерелаАнотація:
One of the significant elements of effective management of a joint-stock company is a competent dividend policy. It should take into account the interests of both shareholders and the company itself. The article discusses the main indicators of the dividend policy of the largest public joint-stock companies in the oil and gas industry of PJSC NK Rosneft, PJSC ANC Bashneft and PJSC NK Lukoil.
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CHERKASOVA, Ye V., I. A. KORYAGINA, S. I. VOLODKEVICH, P. S. BURLANKOV, and Yu I. ZUBTSOVA. FINANCIAL RISK MANAGEMENT OF SME IN THE DIGITAL ECONOMY: ANALYSIS OF THEORETICAL AND METHODOLOGICAL APPROACHES. Science and Innovation Center Publishing House, April 2022. http://dx.doi.org/10.12731/2070-7568-2022-11-2-3-7-14.
Повний текст джерелаАнотація:
Effective development of the domestic economy is possible only on condition of mandatory formation of a qualitatively new level of regulation of economic relations in the business environment. By its nature, entrepreneurship is an activity associated with a high level of risk and innovation, aimed at ensuring the interests of both an individual entrepreneur and an enterprise, and society. The purpose of the study, the results of which are presented in this article, is to study theoretical and methodological approaches to managing financial risks of an enterprise in modern dynamically changing conditions.
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Delbridge, Victoria, Astrid Haas, Oliver Harman, Dyson Jangia, and Anthony Venables. Enhancing the financial position of cities: Evidence from Mzuzu. UNHabitat, March 2022. http://dx.doi.org/10.35489/bsg-igc-wp_2022/5.
Повний текст джерелаАнотація:
The case of Mzuzu illustrates how secondary cities, where revenues are often incredibly low and capacity is minimal, can innovate and lead the way on municipal finance reform. Mzuzu is Malawi’s third largest city. The focus of this case study is a simple and fit-for capacity property valuation system that increased realised revenues seven-fold between 2013 and 2018:1 The Revenue Mobilisation Programme (REMOP). Although the programme was initially seen to be a success, several serious misgivings continue to inhibit further progress. These centre on legal barriers in the current property valuation process in Malawi. More broadly, issues such as revenue pilferage, lack of capacity for financial anagement, land ownership disputes between spheres of government, and national rural bias continue to prevent Mzuzu from achieving a sustainable financial position. For development partners, the example of Mzuzu provides a stark reminder of the vital importance of widespread stakeholder engagement and caution for legal obstacles in order to achieve sustainable project success. It also illustrates the potential of using smaller cities, with more flexibility and somewhat strong incentives for reform, as a useful starting point to trial new revenue enhancement innovations. The Development Fund for Local Authorities (DFLA), a special entity set up for small and low-cost loans to local governments in Malawi, also presents an interesting model for further exploration. By helping local authorities through the process of lending, they are building local government creditworthiness and enabling them to develop systems for future debt finance. Malawi’s cities, being some of the poorest in the world and in a country with relatively low level of urbanisation, are still at the beginning of the development curve. This early stage brings numerous challenges that are yet to be faced as well as an enormous opportunity to learn from the mistakes and successes of other cities in similar contexts. The cities are still at the critical juncture where they can invest in the urban infrastructure essential for livability and productivity before mass settlement takes place.
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Delbridge, Victoria. Enhancing the financial position of cities: Evidence from Hargeisa. UNHabitat, March 2022. http://dx.doi.org/10.35489/bsg-igc-wp_2022/4.
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The City of Hargeisa, despite being in the very early stages of enhancing its financial position, has achieved significant reform in just a few years since its democratic establishment in 2002. The successes achieved are even more remarkable, considering the fragile context of Somaliland after 30 years of civil war within Somalia, which left widespread destruction and devastation in the city. This is compounded by Somaliland’s lack of recognition as a sovereign state by the international community. The case provides an illustrative example of leveraging urbanisation to raise municipal revenues for public service delivery, and in building local government legitimacy to better deliver to the populace. Given the context, the reforms are those that are easy to implement and effective, including the application of a simple digitised accounting and billing system, and a fit-for-purpose area-based property tax system. Where other cities have struggled to service more people with a stagnant revenue base, Hargeisa’s reforms have meant that population growth has resulted in increased revenues from property taxes and daily vendor collections. At the same time, private contributions of land on the peri-urban fringes offer an opportunity for in-kind land value capture and planned development in the future. Their successes are reinforced by the legitimacy built through participatory governance, which demonstrates what is achievable when communities, local government and the private sector work together. While Hargeisa has made progress on the basics of own-source revenue, much more is yet to be done to finance future development. Local government capital expenditure, for instance, is often far below what is budgeted. This is influenced by public demand for current and visible service delivery over and above less visible long-term investments. Furthermore, due to Somaliland’s internationally unrecognised status as an independent country, Hargeisa received limited development assistance when compared to other cities in similar contexts. However, a small coordinated effort through a coalition of UN agencies has fundamentally shaped some of the city’s reforms. As the country begins to formalise its financial sector, opening up to commercial banking and international investment, development support will be needed to ensure local governments and the private sector are able to capitalise on the opportunities this presents.
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Kud, A. A. Figures and Tables. Reprinted from “Comprehensive сlassification of virtual assets”, A. A. Kud, 2021, International Journal of Education and Science, 4(1), 52–75. KRPOCH, 2021. http://dx.doi.org/10.26697/reprint.ijes.2021.1.6.a.kud.
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Figure. Distributed Ledger Token Accounting System. Figure. Subjects of Social Relations Based on the Decentralized Information Platform. Figure. Derivativeness of a Digital Asset. Figure. Semantic Features of the Concept of a “Digital Asset” in Economic and Legal Aspects. Figure. Derivativeness of Polyassets and Monoassets. Figure. Types of Tokenized Assets Derived from Property. Figure. Visual Representation of the Methods of Financial and Management Accounting of Property Using Various Types of Tokenized Assets. Figure. Visual Representation of the Classification of Virtual Assets Based on the Complexity of Their Nature. Table. Comparison of Properties of Various Types of Virtual Assets of the Distributed Ledger Derivative of the Original Asset. Table. Main Properties and Parameters of Types of Tokenized Assets. Table. Classification of Virtual Assets as Tools for Implementing the Methods of Financial and Management Accounting of Property.