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.

The successful factors of a shopping centre include the location, accessibility, design layout, tenant mix, internal environment and design, facilities provision. Many scholars argue on the successful factors of a shopping centre which are either the location or the tenant mix. According to Abratt et al. (1985), he mentioned the tenant mix was the most important determinant affecting the shopping centres. Once the shopping arcade is strategically positioned in a prominent location with frequent contacts to shoppers and the public, tenant mix will become the next most critical factor to the success of the shopping centres. Since Hong Kong has a comprehensive and convenient transportation network, it reduces the significance of location for a successful shopping centre. The purpose of this thesis is to focus on the importance of tenant mix and determinants of tenant mix in retail property management in Hong Kong shopping centre. The objective of this paper accounts for (1) the significance of tenant mix and (2) the most critical determinants of trade mix and (3) making suggestions for retail property management. There is a case study conducted in Mira Mall. It mainly focus on several theories related to tenant mix planning. They included (1) Central Place Theory, (2) Retailer Agglomeration, (3) Store Choice Model, (4) Retail Demand Externalities and (5) Bid- Rent Theory. Literature review, interview with leasing manager and survey questionnaire are under studied in order to get the result. The sample for this study is taken in form of simple random sampling. Interviewees were drawn from the shoppers in Mira Mall. Their opinions would be summarized for the analysis of a well-balanced tenant mix. The research result showed that a well-planned tenant mix is necessary and it can provide positive effects. It firstly identifies most of the customers’ needs for the area in forming the tenant mix. Anchor tenants are the most critical determinants which affected the patronage and choice of the shopping centre. It helps to generate positive retail demand externalities and differentiation. Secondly, tenant selection of other tenants to match with the anchor tenants is essential. In tenant placement strategy, landlord is suggested to use the strategy of homogenous agglomeration. Stores should avoid vicious competition, they should treat them as synergy effect among the trade area. Meanwhile in order to adapt to the changing environment and survive in the market, frequent reviews of the existing tenant mix is important. This act could help the centre to keep competitive power among the competitors nearby. Once the strategy is successful, they will have a great return and benefits including the reinforcement in promoting the corporate image and goodwill for both the developers and the tenants. This creates a win-win situation. / published_or_final_version / Housing Management / Master / Master of Housing Management

Typescript. / Thesis (Ph. D.)--University of Hawaii at Manoa, 1989. / Includes bibliographical references (leaves [127]-130). / Microfiche. / ix, 130 leaves, bound ill. 29 cm

Univ., FB Rechtswiss., Diss.--Hamburg, 2004. / Literaturverz. S. 257 - 272.

Thesis (doctoral)--Universität Heidelberg, 1973. / Includes bibliographical references (xi-xxv).

Thesis (M.S.)--Wildlife and Fisheries Sciences Dept., South Dakota State University, 2009. / Includes bibliographical references (leaves 91-100). Also available via the World Wide Web.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1975. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 163-167).

Thesis (Ph. D.)--Columbia University, 2004. / Includes bibliographical references (leaves 90-95).

Malgré une large adoption des normes comptables internationales, les pratiques restent diversifiées. Les travaux présentés dans cette thèse explorent les raisons possibles à cette harmonisation inachevée. Un premier chapitre identifie les politiques d’adoption des IFRS menées dans le monde et leurs déterminants. Les chapitres suivants analysent le rôle de la langue, du système juridique et de l’usage de l’information comptable par les préparateurs, comme obstacles possibles à l’harmonisation des pratiques. Les résultats mettent en évidence un certain nombre de difficultés : les normes IFRS n’ont pas toujours la même place dans les réglementations locales ; la traduction des normes achoppe sur la difficulté majeure de traduction de principes fondateurs ; les normes doivent s’adapter à des systèmes juridiques divers ; enfin l’information comptable sert à la fois pour des besoins externes et internes, ce qui peut donner lieu à des pratiques hétérogènes. Des pistes d’amélioration émergent toutefois. Certaines politiques d’adoption semblent plus propices à une application cohérente du référentiel, en particulier lorsque les entités soumises à ces normes peuvent les utiliser pour tous leurs jeux de comptes. Certains pays européens ont mis en oeuvre une pratique continentale du principe de substance, sous une forme différente du système anglo-saxon, mais avec une même finalité en termes de traitements comptables. En France où le principe n’est pas formellement intégré en comptabilité, cette prééminence de la substance est déjà prise en compte dans d’autres domaines réglementaires, réduisant la difficulté pressentie à son introduction dans le droit comptable / Despite a wide adoption of international standards, IFRS practice remains diverse. The studies presented in this thesis explore the possible reasons for this unachieved harmonisation. The first chapter identifies the IFRS adoption policies throughout the world and their determinants. The following chapters analyse the role of language, legal system and usage of financial information by preparers, as potential obstacles to practices’ homogeneity. The result unveil some issues: IFRS standards do not have the same function in local regulations; standards’ translation stumbles over the major difficulty related to fundamental principles; standards need to adapt to various legal systems; finally the financial information is used both for internal and external use which can result in heterogeneous practices. Ways to improve still appeared. Some adoption policies appear to conduct to a coherent application of IFRS, in particular when entities have the possibility to follow the same standards for all their accounts. Some European countries have found a continental way to use the substance over form principle, different from the Anglo-Saxon, yet with the same target in terms of accounting rules. In France where the substance principle is not formally integrated in accounting, this principle is already used by other regulatory fields, which comforts the feasibility of its introduction in our accounting law.

This diploma thesis focuses on new accounting standards IFRS 15 and IFRS 16. The aim is to examine how their implementation can affect financial performance of a company. Financial indicators reflecting these impacts are chosen based on identification of key methodical changes. The problem is described on the example of O2 Czech Republic a. s. By performing an impact analysis based on 2016 figures and currently available product and service offering, possible differences between company's results of 2016 and hypothetical results of the same year when using IFRS 15 and IFRS 16 are quantified. Finally, impacts on company's financial performance are interpreted in the context of chosen financial indicators.