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Space-as-a-service: a disruptive concept for the real estate industry? / Yta-som-tjänst: ett disruptivt koncept förEnström, Alice, Paulsson, Andrea January 2020 (has links)
The technological development has enabled structural changes in the real estate market and created a growing concept of space-as-a-service. Space-as-a-service has emerged from the concepts of sharing economy, digitalization and servitization to meet the demand for flexible solutions on the commercial real estate market. The idea of space-as-a-service is to offer simple and flexible access to spaces as well as providing extra services for tenants to create added value. From a sustainable perspective the intention is to decrease the need for new construction and take advantage of the existing building stock to meet demand for space. Most of the previous research on the space-as-a-service concept focus on coworking and sharing spaces but not as much on the broader concept and its rampaging on the real estate market. This study aims to investigate if the concept of space-as-a-service is disruptive for the real estate industry and how real estate owners approach this development. A qualitative research method was applied, using both structured and semi-structured interviews with real estate owners with property holdings in Sweden to get more in-depth information and understanding of the growing concept of space-as-a-service. The Theory of Disruptive Innovations was used as a framework for investigating disruptive signs of space-as-a-service. The driving motives behind space-as-a-service are concluded to mainly derive from an observed demand for freedom of effort and flexibility in the real estate owners´ offerings. We can see a new complex competitive environment, where the real estate industry's service goes from selling “space” to offer a concept. This puts new requirements on real estate owners to justify for more than the location of their premises, in order to keep their competitive position. What positions the real estate owners take in this new landscape differentiates. The attitudes towards space-as-a-service are generally positive, but the perceived risks are explicitly present. External actors and regulations also counteract the development. Thresholds and attitudes collide, making it clear that a change in mindset is needed. However, from the results of our study we can conclude that the concept of space-as-a-service fulfills the characteristics of a disruptive innovation, indicating that this evolution will be disruptive for the real estate industry. / Den tekniska utvecklingen av teknik har möjliggjort strukturella förändringar på fastighetsmarknaden, där man går från att sälja yta till att erbjuda ett koncept. Yta-som-tjänst har växt fram från begreppen delningsekonomi, digitalisering och tjänstefiering för att möta efterfrågan på flexibla lösningar på den kommersiella fastighetsmarknaden. Idén med yta-som-tjänst är att erbjuda enkel och flexibel tillgång till ytor samt att tillhandahålla tjänster till hyresgäster för att skapa mervärde. Ur ett hållbarhetsperspektiv är avsikten att minska behovet av nyproduktion och dra nytta av det befintliga fastighetsbeståndet för att möta efterfrågan på lokaler. Tidigare forskning relaterat till yta-som-tjänst fokuserar främst på coworking och delade ytor, men det saknas studier på konceptet ur ett bredare perspektiv och dess framfart på fastighetsmarknaden. Syftet med denna studie är att undersöka om konceptet yta-som-tjänst är disruptivt för fastighetsbranschen samt fastighetsägares inställning till denna utveckling. Resultatinsamlingen genomfördes med en kvalitativ forskningsmetod, där både strukturerade och semistrukturerade intervjuer med kommersiella fastighetsägare i Sverige användes för att få en djupare förståelse för konceptet yta-som-tjänst. Studiens akademiska förankring grundar sig i teorin om Disruptiva Innovationer som används för att granska disruptiva tecken av konceptet yta-som-tjänst. Vi kan dra slutsatsen att drivkrafterna bakom konceptet yta-som-tjänst främst är ökad efterfrågan på besvärsfrihet och flexibilitet i tjänsterna som idag erbjuds av fastighetsägare. Detta skapar en ny och komplex konkurrensmiljö som sätter nya krav på fastighetsägare, de blir tvungna att rättfärdiga för mer än bara läget på en lokal för att behålla sin konkurrenskraft. Vilka roller som fastighetsägare väljer att ta i detta nya landskap varierar sig. Attityderna mot yta-som-tjänst är generellt positiva, men det upplevs finnas flera risker som tillsammans med externa aktörer och regelverk motverkar utvecklingen. Resultatet visar att attityder och trösklar i utvecklingen motsäger varandra och att ett tankeskifte är nödvändigt i flera olika led. Resultatet av vår studie visar att konceptet yta-som-tjänst uppfyller karaktärsdragen för en disruptiv innovation och förväntas expandera till en bredare marknad framöver.
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Strategizing IFRS 16 – Leases and Real Estate : Exploring implementation and contractual strategies relating to new accounting regulation / Strategier relaterade till IFRS 16 – Leasing & FastigheterHjertstedt, Nicole January 2018 (has links)
Traditionally Operational Leases have been exempted from being recognized on the balance sheet of the financial statements. With the new leasing regulation presented by the International Accounting Standards Board (IASB); International Financial Reporting Standards 16 (IFRS 16), with effective date of 2019‐01‐01 operational leases are to be accounted for as finance leases, being capitalized into the balance sheet as a right of use asset and lease liabilities. This will affect the financial statement considerably for some heavy users of operational leases, such as retailers, whereas another factor that also have an impact is balance sheet composition before implementation. Many key ratios will also be affected and it is expected that for some long‐term companies, such as production companies, will take the lease or buy decision up for more serious discussion. This is because operational leasing no longer can be used to balance financing and debt as it has been used in the past. The implementation of the standard will be considerably heavier administration‐wise for companies with no previous financing leases since they do not currently have system support for lease valuations or advanced administration processes surrounding operational leases. This is common for firms with leased space as a big part of their operations, such as retailers. Implementation will be a big project for many enterprises and the effect on the balance sheet may be finished very close to effective date, resulting in that some shortcuts may be taken. This could result in a higher lease debt than necessary as there are many assumptions and interpretations to be made during the implementation process. These assumptions and adjustments are expected to be continuously worked on by companies to reevaluate and decrease lease debt, where incentives to do so exist. A qualitative interactive inductive approach, using semi‐structured interviews is used in this study to explore and dig deeper into possible strategic redesigns of contractual clauses to decrease the effect this standard would have on financial statements. The possible strategies described are to be viewed as possible changes that would reduce the effect on the balance sheet where a company has incentives to do so. There also seem to be changes within the retail market that could change contract structure in the future, independently of IFRS 16. However, these changes could in turn be used to argue for assessments regarding lease terms that would decrease the effect on a company’s balance sheet in accordance with IFRS 16. / Historiskt sätt så har operationella leasingavtal varit undantagna från att tas upp i balansräkningen i de finansiella rapporterna. Med anledningen av nya redovisningsrekommendationer av IASB; IFRS 16 – Leasing, med start 2019‐01‐01, kommer operationella leasingavtal inte längre att särskiljas från finansiella leasingavtal, utan också kapitaliseras in i balansräkningen som en nyttjanderättstillgång och en leasingskuld. Det här kommer att påverka balansräkningens komposition, i vissa fall väldigt mycket, i synnerhet för frekventa användare av operationella leasingavtal såsom detaljhandelsbolag och produktionsbolag, och som dessutom har en svagare skuldsida på balansräkningen. Långsiktiga produktions‐ och industriföretag förväntas omvärdera beslut gällande leasa versus köpa då de inte kommer kunna balansera skuldbalansen genom att använda sig av operationella leasingavtal längre. Implementeringen av IFRS 16 kommer att bli svårare på ett administrativt splan för lokalhyresgäster i de fall de inte har system för att hantera finansiella leasar på plats. De tenderar även att ha mindre effektiva system för att samla och hantera sina operationella leasar innan implementering. Detta tenderar att vara vanligare för företag där att hyra lokaler representerar en stor del av företagets operationella strategi, såsom i detaljhandeln som ett exempel. Implementeringen kan vara ett stort projekt för många företag och effekten bli tydlig först närmare implementeringsdatum. Detta kan resultera i att genvägar kommer att tas och i vissa fall kommer resultera i exempelvis större leasingskuld än nödvändigt. De antaganden och justeringar som är möjliga kommer mer sannolikt att tas efter implementering, då incitament även tros bli större att ta till dessa möjliga strategier. En kvalitativ interaktiv och induktiv inriktning med framförallt semi‐strukturerade intervjuer har använts i denna studie för att utforska och möjliggöra att gräva djupare efter möjliga strategiska förändringar som kontraktsmässigt skulle kunna minska effekten på balansräkningen i de fall det finns incitament att göra det. Det finns tendenser som visar på att förändringar är på gång inom detaljhandeln, oberoende av redovisningsförändringarna som i sin tur kan göra att det möjligen kommer bli enklare att argumentera för att ta upp en mindre leasingskuld i balansräkningen enligt IFRS 16, såsom förkortade lokalhyresavtal och mer serviceavtal snarare än hyresavtal.
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Kommersiella hyresavtal i förändring : Co-working - En perfekt kompromiss? / Commercial Leases in ChangeHansols, Caroline, Steffensen, Cassandra January 2019 (has links)
Följande rapport kommer redogöra för den hyresrättsliga aspekten på det nya fenomenet co-working.Undersökningen genomförs genom att granska ett antal avtal som används av aktörer på marknaden i Stockholm.Co-working tar sin början i San Fransisco 2005 och har sedan dess vuxit explosionsartat. Konceptet går ut på attupplåta flexibla arbetsplatser i olika former och detta väcker frågeställningen huruvida hyresavtal föreligger. Det ansesföreligga i de fall samtliga rekvisit i 12 kap 1 § JB är uppfyllda. Särskilt intressant är rekvisiten ”hus eller del av hus”och ”upplåts till nyttjande”. Detta p.g.a. att objektet för upplåtelse inte är byggnadstekniskt avskilt och att utrymmet ivissa fall delas med flera andra. Inom ramen för rapporten har fyra olika medlemskapstyper definierats ochundersökningen visar att några av dessa kan anses utgöra hyresavtal, detta innebär att hyreslagens regler ska tillämpaspå medlemskapen. Hyreslagens syfte är att verka som skyddslagstiftning och av vikt blir därför hyresgästernas skydd.Undersökningen har haft särskilt fokus på reglerna om uppsägningstider och indirekt besittningsskydd då dessasannolikt har störst ekonomisk påverkan för inblandade parter. Undersökningen har visat att avtalen som skrivs innehåller flera brister både vad gäller uppsägningstider och indirektbesittningsskydd. Dagens lagstiftning har visat sig flexibel nog att tillämpa på dessa flexibla arbetsplatser. För attaktörerna ska kunna åstadkomma den avsedda flexibiliteten behöver avtalen skrivas om. Ett förslag är att aktörernaskriver avtalen på bestämd tid vilket ger dem möjlighet att tillämpa kortare uppsägningstider. Vidare kan aktörernaavtala bort det indirekta besittningsskyddet genom att inhämta godkännande från hyresnämnden. På detta sätt kanaktörerna fortsätta bedriva verksamheten i enlighet med gällande lagstiftning samtidigt som användarna får tillgångtill lättillgängliga och flexibla hyresavtal för kontorsplatser. / The following thesis will describe the legal aspects of the new phenomena co-working. The study will beimplemented by reviewing a selected number of contracts that are used by actors on the market for co-working inStockholm. Co-working took its form 2005 in San Francisco and has grown rapidly since. The concept is aboutletting flexible workspaces in different shapes and this raises the question if the contracts are to be seen as leaseagreements. This considers be to hand when all four requisites in 12 chapter 1 § JB is fulfilled. Requisites that areespecially interesting is “house or part of house” and “exclusive right to use”. This due to that the object for leasingis not technically separated and that it is sometimes shared by others. In this thesis four different types ofmembership are identified, and the study shows that some of these are to be considered as lease agreements. Thismeans that the memberships have to follow the rental laws (12 chapter JB). The purpose of the rental law is toprotect the tenant that is to be seen as the weaker part. The study has focused on the rules about notification periodsand indirect protection of possession because this could have a large economic impact for the parties involved.The study has shown that the contracts that are used contains several flaws both regarding notification periods andindirect protection of possession. Current legalization has shown to be flexible enough to be applied on these flexibleworkspaces. For the actors to be able to reach the intended flexibility the contracts need to be rewritten. Onesuggestion is that the actors writes the contracts for a designated time that will allow them to use shorter notificationperiods. The actors are also able to create contracts that doesn’t contain indirect protection of possession byobtaining approval from Hyresnämnden. By doing this, the actors are able to operate in accordance with currentlegalization as well as the users are able to have accessible and flexible workspaces.
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A Study of Resource-Based Market Entry Strategies in the Hotel IndustryBianco, Simone 17 May 2023 (has links)
The hospitality industry has experienced significant changes in its competitive environment over the past 30 years, driven by the growth of alternative accommodations, the widespread use of the internet for searching and booking accommodations, and the adoption of asset-light business models. In this new competitive landscape, hospitality firms struggle to gain a competitive advantage, particularly as they lack rare and inimitable resources, which are considered crucial for achieving competitive advantage according to resource-based view literature. This dissertation explores three sets of strategies that enable hotel firms to attain a competitive edge despite their resources being non-rare and easily imitated by competitors.
The first essay examines the potential for hotel firms to benefit from competitors' resources by co-locating with them. Although this strategy has been widely studied in organizational research, recent developments in the competitive market, such as internet adoption and the growth of short-term leases, have not been considered. Evidence suggests that internet adoption decreases the likelihood of low-level hotels entering markets with high-level hotels and negatively moderates the positive effect of branded hotels on independent hotels' performance, as well as nullifying the effect of low-level hotels on high-level hotels' performance. Additionally, short-term leases impact hotels' decisions and performance, as hotels tend to avoid co-locating with short-term leases with similar price points, and short-term leases can appropriate positive agglomeration externalities created by high-level hotels.
The second essay investigates whether hotels can outperform competitors by gaining an advantage in resource appropriation through entering the market with a dual-branded hotel. Results indicate that a competitive advantage is achieved when at least one brand in the composition possesses better resources than competitors.
Lastly, the third essay concentrates on the potential for hotels to leverage tacit knowledge transmission to increase the difficulty for competitors to imitate them. Findings reveal that the closer a hotel or short-term lease is to the nearest accommodation managed by the same hotel management company or host, the higher the chances of achieving a competitive advantage. Moreover, short-term leases can base their competitive advantage on idiosyncratic knowledge transferred from the platform, and they can compete in size with incumbent hotels if they have a high concentration of ownership in the market. / Doctor of Philosophy / The lodging industry has undergone numerous changes in the past 30 years, with the widespread adoption of the internet, the growth of the short-term lease market, and the implementation of asset-light strategies significantly impacting how hotels compete locally. This dissertation examines various market-entry strategies that can enable hotel firms to achieve a competitive advantage in local markets.
The first essay explores the advantages of co-locating with competitors. Results indicate that previously identified benefits, such as reduced search costs for customers leading to higher performance for clustered competitors, have been diminished or nullified by the extensive use of the internet for searching and booking hotels. Independent hotels may still gain agglomeration advantages by co-locating with branded hotels, but the benefits are substantially reduced due to internet usage. Furthermore, the presence of different levels of short-term leases in the market affects hotels' entry patterns, which tend to diverge from short-term leases. Additionally, low-level short-term leases tend to capture agglomeration benefits created by high-level hotels, resulting in decreased performance for low-level hotels.
The second essay investigates the optimal strategy for entering the market with a dual-branded hotel. Results show that, overall, adopting a vertically diversified strategy (i.e., where one of the two brands in the composition is of a higher class compared to the other) is preferable, with the higher class above the market's average class and the lower class below it. Conversely, the least effective strategy is to adopt a vertically diversified approach where both brands are below the market's average class.
The third essay examines knowledge sharing among hotels and short-term leases managed by the same hotel management company or short-term lease host. Findings suggest that accommodations should be located near other properties managed by the same entity to facilitate operating knowledge transmission through face-to-face interactions, coordination among units, and the easy transfer of key personnel. Additionally, the study found that hotels should carefully consider entering a market with a high concentration of short-term lease ownership, as a higher concentration of short-term leases owned by the same host leads to lower hotels' RevPAR in the market.
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Upplåtelse av allmän plats för enskilt ändamålMustakangas, Sanna, Tallheden, Jenny January 2019 (has links)
Kommuner har planmonopol i Sverige vilket innebär att de har ensamrätt att ta fram och anta detaljplaner. En detaljplan reglerar hur kommunens mark- och vattenområden ska användas och upplåtas. I planen regleras vilken mark som ska utgöra allmän plats och kvartersmark. Allmän plats är sådan mark som parker, natur, torg eller vägar som är till för allmänhetens behov. Upplåtelser av allmän plats får i regel inte ske för enskilt ändamål, då den allmänna platsen är till och upplåten för allmänna intressen. Platsens användning ska redovisas i plankartan med tillhörande planbestämmelser som är juridiskt bindande. Således ska den allmänna platsen bland annat vara tillgänglig för utryckningsfordon. Fastighetsbildning ska ske i överenstämmelse med gällande detaljplan. Vid beslut om en fastighetsbildningsåtgärd kan kommunen i sitt planerande bedöma en åtgärd som en mindre avvikelse enligt fastighetsbildningslagen 3:2 om det inte motverkar syftet med planen. Det har ifrågasatts om det är tillåtet att upplåta allmän plats för enskilt ändamål. Vissa kommuner menar att syftet med den allmänna platsen försvinner om den upplåts för ett enskilt intresse. Andra menar att det finns behov. Skälen som har använts är mindre avvikelse från detaljplan, att syftet med detaljplanen inte motverkas samt att den allmänna platsens tillgänglighet för allmänheten inte påverkas i större mån. I studien framgår att tillfälliga upplåtelser regleras i ordningslagen och upplåts med ett polistillstånd. Permanenta upplåtelser regleras i jordabalken samt i fastighetsbildningslagen och kan upplåtas via nyttjanderättsavtal eller servitut. I denna studie avser den allmänna platsen den som anges i plan- och bygglagen samt motsvarande definition av offentlig plats i ordningslagen. Syftet med denna studie är att beskriva rättsläget kring upplåtelse av allmän plats för enskilt ändamål. Studien ska även ge svar på hur utvalda kommuner och lantmäterimyndigheter förhåller sig till frågan. Vidare avser den att belysa de bakomliggande motiv som de utvalda myndigheterna har för sina beslut. Studien har avgränsats till att endast behandla upplåtelser i form av nyttjanderätter och servitut. Efter genomförd studie kan vi konstatera att enskilda upplåtelser förekommer på allmänplats. Kommuner upplåter den allmänna platsen främst med motiveringen som en mindre avvikelse från detaljplan och att syftet med platsen inte motverkas. Vidare konstaterar studien att det råder delade meningar om lagstiftningen bör förtydligas eller ändras. I dagsläget kan författarna till denna studie se att frågan om upplåtelser av allmän plats bör hanteras tidigt i planprocessen. Genom att få in frågan tidigt kan myndigheterna undvika en tidskrävande och dyr planändring. Vi ser även att det finns ett behov av att ändra eller förtydliga lagstiftningen. / Municipalities have the plan monopoly which means that they have the exclusive right to produce and adopt detailed plans. A detailed development plan regulates how land and water areas should be used and granted. The plan regulates which land that should constitute a land for public space and an area for building sites. Public space is for example land as parks, nature, squares or roads that are made for the public's needs. Public spaces are usually not allowed to be leased for private interests as they are made for public interests. The use of the site's must be reported in the map for the detailed plan, with associated plan regulations that both are legally conclusive. The public spaces should, among other things, also be available for emergency vehicles. Property formations should compliance with the current detailed plan. Minor deviations from the detailed plan can be made if the deviations are compatible with the purpose of the plan, according to the Real Property Formation Act 3:2. It has been questioned if it´s allowed to lease public spaces for private interests. Certain municipalities mean that the purpose with the public spaces disappears if it is leased for a private interest, but other municipalities think that there is a need. The selected authorities' reasons for the leases are minor deviation from the detailed plan, that the purpose of the detailed plan is not counteracted and that the public place's accessibility to the public is not affected that much. This thesis clear that land which is leased temporary regulates in the Order Act of Sweden and is leased with a police license. Permanent leases regulate in the Code of Land Laws forms part of the Statute Book of Sweden as well as in the Property Formation Act and make the leases with a use agreement or an easement. In this thesis public spaces definition that specifies in the Planning and Building Act and the corresponding definition in the Order Act of Sweden. The purpose of the thesis is to describe the legal situation concerning private leases on public places. The study is supposed to describe how four municipalities and two land survey authorities deal with the issue. The study also intends to clarify the underlying motives that the selected authorities have for their decisions. There are several rights to apply for private interests in public spaces. The authors of this thesis have defined to only investigate whether it is possible to grant land for private interests through easements or rights of user. After completing the study, we can conclude that there are shared opinions about whether the legislation should be clarified or changed. The authors of this study can see that the issue of granting public space should be dealt with early in the planning process. To start setting the issue up early, the authorities can avoid a time-consuming and expensive change of plan. We also can see that there is a need to change or clarify the legislation.
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A distribui????o das rendas do petr??leo e a efici??ncia na gest??o financeira dos munic??pios do estado de S??o PauloFroemming, Douglas Schiavoni 10 February 2015 (has links)
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Previous issue date: 2015-02-10 / The federal decentralization promoted by the Constitution of 1988 raised the Brazilian municipalities to the important role in the dissemination of public policies. Once they are closest to the population, the decisions made at the municipal level are readily perceived by users and citizens. On the other hand, the social demands and the management of the administrative structure need efficient financial management and a constant search for resources. Additionally, the 9.478/97 Act, which amended the mode of distribution of oil revenues, brought to some municipalities, a new frontier of resources available by the distribution of oil royalties. Given this new frontier of resources, one wonders whether there is not relaxation in fiscal effort and an increasing inefficiency in the management of the administrative machinery by the benefited municipalities. The aim of this work is verify if petroleum revenues cause distortions in the way municipalities run their fiscal effort, that is, if the oil royalties contribute to increase inefficiencies in the municipalities involved in their search for the own revenues and their expense management. For this work, we selected 56 municipalities of the State of S??o Paulo which have been received the distribution of oil revenues during the period between the years 2005 to 2012. The efficiency of municipalities was obtained from a non-parametric production frontier model, the Data Envelopment Analysis - DEA, creating a ranking of the S??o Paulo municipalities which received oil royalties. Given the distribution rules of oil royalties imposed by the regulatory framework, the results showed the values distributed to S??o Paulo municipalities have great variability and has been showed relevant only in a few municipalities. There was no significant difference in the tax effort of the municipalities affected by the variable oil royalites. However, several factors related to municipal management indicated that such rents can contribute to increase inefficiencies in the management of municipal administrative machinery / A descentraliza????o federativa, promovida pela Constitui????o Federal de 1988, elevou os Munic??pios brasileiros ao importante papel na dissemina????o das pol??ticas p??blicas. Por estarem mais pr??ximos da popula????o, as decis??es realizadas na esfera municipal s??o prontamente percebidas pelos usu??rios e pelos cidad??os. Por outro lado, as demandas sociais e a administra????o da m??quina administrativa necessitam de uma gest??o financeira eficiente e uma constante busca por recursos. Adicionalmente, a Lei 9.478/97, que alterou o modo de distribui????o das rendas do petr??leo, trouxe, para alguns Munic??pios, uma nova fronteira de recursos, disponibilizada pela distribui????o dos royalties de petr??leo. Diante dessa nova fronteira de recursos, questiona-se se n??o h??, por parte dos Munic??pios beneficiados, um relaxamento no esfor??o fiscal e o aumento da inefici??ncia na gest??o da m??quina administrativa. Neste trabalho objetiva-se verificar se as rendas do petr??leo provocam distor????es na forma como os Munic??pios s??o conduzidos em seu esfor??o fiscal, ou seja, se os royalties de petr??leo contribuem para o aumento das inefici??ncias nos Munic??pios envolvidos em sua busca pelas receitas pr??prias e na sua gest??o de despesas. Para a realiza????o deste trabalho, foram selecionados 56 Munic??pios do Estado de S??o Paulo, contemplados pela distribui????o das rendas do petr??leo durante o per??odo compreendido entre os anos de 2005 a 2012. A efici??ncia dos Munic??pios foi obtida a partir de um modelo de fronteira de produ????o n??o param??trico, a An??lise Envolt??ria de Dados, criando um ranking dos Munic??pios paulistas beneficiados pelos royalties de petr??leo. Os resultados mostraram que, diante das regras de distribui????o dos royalties de petr??leo impostas pelo marco regulat??rio, os valores distribu??dos aos Munic??pios paulistas possuem grande variabilidade e s??o relevantes apenas em poucos Munic??pios. N??o houve diferen??a significativa no esfor??o fiscal dos Munic??pios afetados pela vari??vel royalites de petr??leo. No entanto, diversos fatores ligados ?? gest??o municipal indicaram que tais rendas contribuem para aumentar as inefici??ncias na gest??o da m??quina
administrativa municipal
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Housing tenure, property rights, and urban development in developing countriesNavarro, Ignacio Antonio 13 May 2008 (has links)
The dissertation explores how distinctive institutional factors related to property rights
determine urban development patterns and housing tenure modalities in a developing economy context. The first part proposes a choice-theoretic model that explains the existence of the
Antichresis contractual arrangement as a way to temporarily divide property rights. The model
explains why the Antichresis contract dominates the Periodic-Rent contract in terms of landlord
profits for certain types of property in which the gains in expected profits from solving the
problem of adverse selection of tenants offset the loss of expected profits created by the moral
hazard in landlords investments. The empirical section of the dissertation provides evidence in
support of the model. Using data from Bolivia, I find that property types that require less
landlord maintenance investment have higher capitalization rates under Antichresis contracts
than they would under Monthly-Rent contracts and vice-versa. Additionally, the model shows that the Antichresis contract has limited capacity for helping the poor as suggested by recent literature. On the contrary, it can be hurtful for the poor in markets were landlords have limited information about tenants, in markets with inefficient court systems, or in markets with tenant-friendly regulations.
The second part of the dissertation explores the issue of squatter settlements in the developing world. The theoretical model presented in this part explains how the landlord squatter
strategies based on credible threats drive capital investment incentives and ultimately
shape urban land development in areas with pervasive squatting. The model predicts that squatter settlements develop with higher structural densities than formal sector development. This prediction explains why property owners of housing that originated in squatter settlements take longer periods of time to upgrade than comparable property owners who built in the formal sector even after they receive titles to their property. The higher original structural density increases the marginal benefit of waiting in the redeveloping decision creating a legacy effect of high-density low-quality housing in these types of settlements. Geo-coded data from Cochabamba, Bolivia, support the hypotheses proposed by the theoretical model and raise questions about the unintended consequences of current policies affecting informal development.
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O controle externo na aplicação de royalties do petróleo em municípios brasileiros / External control over the application of oil royalties in brazilian municipalitiesTanaka, Carlos Alberto 01 September 2017 (has links)
Este estudo apresenta uma avaliação da atuação do controle externo exercido pelos Tribunais de Contas na aplicação de royalties e participação especial do petróleo nos municípios brasileiros, compensações financeiras devidas pela exploração de reservas de petróleo no território brasileiro e transferidas pela União. Ao associar os conceitos de federalismo fiscal, incrementalismo, teoria das externalidades, transparência, accountability, rendas do petróleo e o sistema de orçamento público, sob a ótica da relação entre planejamento e controle, buscou estabelecer as bases teóricas para as análises realizadas, que objetivaram mapear as políticas públicas eventualmente financiadas com esses recursos, levantar aspectos da governança pública relacionados à aplicação desses recursos, identificar os instrumentos de controle externo utilizados e analisar os pareceres prévios do controle externo sobre as contas anuais dos municípios beneficiários. Nesse sentido, a partir de pesquisa aplicada, os dados coletados foram submetidos a tratamento quantitativo, fase denominada de 1º estágio, relacionados à estimativa de receitas, transferências intergovernamentais e o custeio de despesas correntes, em particular, de despesas com pessoal e encargos, disponibilizados pelos municípios beneficiários aos tribunais de contas estaduais, conforme determinação da Lei de Responsabilidade Fiscal. Como resultados, foram identificados a baixa qualidade das estimativas de receitas, a representativa evolução da participação das rendas do petróleo na receita total realizada e no custeio de despesas de pessoal e encargos nos orçamentos anuais. No 2º estágio da pesquisa, de abordagem qualitativa, via análise de conteúdo dos pareceres prévios emitidos pelo controle externo sobre as contas anuais dos municípios beneficiários, em confronto com os resultados obtidos no 1º estágio da pesquisa, foi realizada avaliação da atuação do controle externo, sob aspectos relacionados à conformidade legal, à observância de aspectos relacionados à transparência e accountability e à oportunidade de aperfeiçoamento da administração pública. Como resultado da avaliação, identificou-se que a utilização de rendas do petróleo no custeio de despesas de pessoal e encargos tem o aval do Tribunal de Contas do Estado do Rio de Janeiro, que essas rendas não estão associadas formalmente à execução de qualquer política pública específica, que não há avaliação do controle externo quanto às estimativas e destinação dessas receitas, que não há fundamentação teórica que suporte às análises dos pareceres prévios emitidos e que não há a emissão de recomendações de aprimoramento ou criação de legislação municipal que regulamente a aplicação e a destinação desses compensações financeiras, diante da omissão da legislação federal que as instituiu. / This study presents an evaluation of the external control exercised by the Courts of Auditors in the application of royalties and special oil participation in Brazilian municipalities, financial compensation due for the exploitation of oil reserves in Brazilian territory and transferred by the Union. By associating the concepts of fiscal federalism, incrementalism, externality theory, transparency, accountability, oil revenues, and the public budget system, from the point of view of the relationship between planning and control, sought to establish the theoretical bases for the analyzes carried out, which aimed to map the public policies that have been financed with these resources, to raise aspects of public governance related to the application of these resources, to identify the external control instruments used and to analyze the previous external control opinions on the annual accounts of the beneficiary municipalities. In this sense, based on applied research, quantitative treatment of the collected data has been made, phase denominated 1st stage, related to the estimation of revenues, intergovernmental transfers and the costing of current expenses, in particular, expenses with personnel and charges, made available by the Beneficiary municipalities to the state accounts courts, as determined by the Fiscal Responsibility Law. As a result, the low quality of revenue estimates, the representative evolution of the share of oil revenues in total revenue and the cost of personnel expenses and charges in annual budgets were identified. In the 2nd stage of the research, characterized by a qualitative approach, through content analysis of previous opinions issued by the external control over the annual accounts of the beneficiary municipalities, in comparison with the results obtained in the first stage of the research, an evaluation of the performance of the external control was performed, regarding aspects related to legal compliance, compliance with aspects related to transparency and accountability, and the opportunity to improve public administration. As a result of the evaluation, it was identified that the use of oil revenues in the costing of personnel expenses and charges is endorsed by the Court of Auditors of the State of Rio de Janeiro, that these revenues are not formally associated with the execution of any public policy, that there is no evaluation of external control as to the estimates and allocation of these revenues, that there is no theoretical basis that supports the analysis of the prior opinions issued and that there is no issuance of recommendations for improvement or creation of municipal legislation that regulates the application and allocation of these financial compensation, due to the omission of the federal legislation that instituted them.
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Flexibla hyresavtal – En växande trend på kontorsmarknaden : Fördelaktigt för fastighetsägare och hyresgäster? / Flexible leases - A growing trend in office markets : Advantageous for property owners and tenants?Kristoferson, Ida, Lithander, Oscar January 2020 (has links)
Till följd av digitaliseringens framfart förändras företags och medarbetares arbetssätt varpå nya krav ställs på kontors- och hyresavtalsutformningar. De krav som ställs idag kan sammanfattas med ett ord – flexibilitet. Den ökade efterfrågan på flexibla hyresavtal resulterar i en mängd förändringar på fastighetsmarknaden för kontor. Syftet med studien var att få en inblick i fastighetsägares och hyresgästers attityder gentemot flexibla hyresavtal för att kunna avgöra om det är fördelaktigt för parterna att använda sig utav flexibla hyresavtal jämfört med traditionella hyresavtal. Studien använde sig utav en kvalitativ forskningsmetod där semistrukturerade intervjuer genomfördes medfastighetsägare, hyresgäster och branschrepresentanter. Studien visade att fastighetsägare och operatörer av flexibla kontorslokaler redan har börjat innovera nya koncept och produkter för att rätta sig efter kontorsmarknadens utveckling för att kunna tillgodose förändrade behov hos företagare. Trenden visar att antalet flexibla hyresavtal fortsätter att öka och därför bör fastighetsägare ha en affärsstrategi för detta.Den slutsats som kunde dras utifrån denna studie är att flexibla hyresavtal är fördelaktigt förbåda parter men att det krävs lite olika implementeringar för att det ska bli mer fördelaktigtför fastighetsägaren. Fastighetsägare som kan tillhandahålla en flexibel produkt som tarhänsyn till dagens attityder kommer troligtvis befinna sig i en starkare position påkontorsmarknaden på lång sikt. Studien visade att den ökade efterfrågan på flexibilitetgrundar sig i att traditionella hyresavtal inte tar hänsyn till den takt företag förändras idag.Vidare är det hög tid att reformera dagens hyresmodell och lagstiftning så att de passar dagensförändrade samhälle och möjliggör implementeringen av det flexibla hyresavtalet. Ökadflexibilitet i hyresmodellen skulle innebära att fastighetsägare kan bidra till ett mer effektivt resursutnyttjande och samtidigt ta hänsyn till hyresgästernas förändrade behov. / The way employees and companies work are changing. The progress of digitalisation iscreating new demands on the design of office and rental contracts. The tenants now require greater flexibility which has resulted in numerous changes to the real estate market for offices. A study was carried out to investigate the attitudes property owners and tenants have towards flexible leases. The purpose was to determine whether it is advantageous for both parties to use flexible leases compared to traditional leases. The study used a qualitative research method in which semi-structured interviews were conducted with property owners,tenants and representatives in the property industry. The study shows that property owners and operators of flexible office space have already begun to innovate new concepts and products in order to meet the changing needs ofbusiness owners. The trend indicates that the number of flexible leases continues to increase thus property owners should adapt accordingly. Furthermore, the study highlighted that flexible leases can be advantageous to both parties,but further implementations are required to also make it beneficial for the property owner.That being said, the property owners that can provide flexible contracts are likely to be in a stronger position in the long term. The study also suggested that traditional leases do not take into account companies' rate of change which subsequently explains the reason for the increased demand for flexibility. In addition, the current rental model and legislation must be reformed to suit today's changing society to enable the implementation of the flexible lease agreement. Increased flexibility inthe rental model would mean that property owners can contribute to a more efficient use of resources and simultaneously take into account the changing needs tenants' have.
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Simulated contracts and the transfer of ownership as a form of real security in South African lawTerblanche, Francis Stephen 10 1900 (has links)
Money lenders frequently use sale and lease back agreements as an
alternative to other more conventional forms of security. These
agreements are popular because they are simple and inexpensive to put
in place. Unfortunately, South African courts give legal effect to the true
intention of contracting parties. Sale and lease back agreements are
often held to be simulated contracts and as such they are enforced as
disguised pledges. One of the few alternative security options available to
money lenders, is a notarial bond registered in terms of the Security By
Means of Movable Property Act 57 of 1993. This act has been criticised
for creating an ineffective form of security that is costly and cumbersome
to put in place. It is suggested that the current security options available
to money lenders are supplemented with the creation of a more user
friendly public register for the registration of security interests. / Private Law / LL.M.
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