Transparency in the German real estate market – Results and problems, chances and new developments doc

... Xian, China P. R., 16-20 October 2005 Transparency in the German real estate market – Results and problems, chances and new developments Dipl Ing. Carla SEIDEL, Germany Key words: Land ... that the Internet portal is a very useful instrument to support the transparency in the real estate market. 3. TAXATION (LAND TAX) The finance ministry of the lands Bavaria and Rheinland-Pfalz ... part of Germany). An idea is to consider the value of the land and the value of the building. The valuation of the land is easy if you take the standard land value. To determine the tax value...

Tài liệu Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry docx

... 2008). Within the real estate industry, investment properties are the primary asset, suggesting adoption of IAS 40 should play a critical role in “leveling the playing field” by requiring provision ... al. 2007a, 2007b). In the current setting, variations in the liquidity and institutional structure of local property markets, and in the discretion firms apply in implementing IAS 40, can lead ... which operate in the real estate industry, the primary asset is investment property, suggesting the reporting for this asset is a 23first-order reporting choice. We exploit the setting of IFRS...

Criticism and experience - philosophy and literature in the German Enlightenment

... individualhuman being) and on the other in the positing of a telos toward which John A. McCarthypointing forward to the ideal of the ‘beau savage’ and the more perfectstate of untainted nature in the ... man, the inner workings of nature,for explaining the body–mind problematic and for establishing the ap-propriate relationship between individual freedom and social duty. The vocation or destiny ... ( – )aesthetic project in the s adds the concept of inclination (‘Neigung’) in emphatic fashion so that the conﬂuence of duty and inclination leadsto the idea of the beautiful soul, the...

Tài liệu Identifying “Problem Banks” in the German Co-operative and Savings Bank Sector: An Econometric Analysis docx

... figured in the public domain in 2001 and that the institution protection scheme administered by the Federal Association of Co-operative Banks decided upon increasing the premiums for its member institutions ... for the early identification of ailing co-operatives and savings banks. While it could be expected that shortening the time span between the independent variables and the year 2002 increases the ... finding that has rarely surfaced in the literature. Albeit the Hausbank Financing Principle implies close ties between bank and borrower with close monitoring of the borrower’s creditworthiness,...

Tài liệu Identifying “Problem Banks” in the German Co-operative and Savings Bank Sector: An Econometric Analysis pptx

WORKING PAPER SERIES 141 - FORECASTING BONDS YIELDS IN THE BRAZILIAN FIXED INCOME MARKET ppt

... computed in the following way. We use the ﬁrst half of the sample to estimate the models and build forecasts from one-month totwelve-months ahead. We then include a new observation in the sample and the ... Targeting in Emerging Market Economies Arminio Fraga, Ilan Goldfajn and André Minella Jun/2003 77 Inflation Targeting in Brazil: Constructing Credibility under Exchange Rate Volatility André ... 58 The Random Walk Hypothesis and the Behavior of Foreign Capital Portfolio Flows: the Brazilian Stock Market Case Benjamin Miranda Tabak Dec/2002 59 Os Preços Administrados e a Inflação...

Improvement of nutrient removal and phosphorus recovery in the anaerobic/oxic/anoxic process combined with sludge ozonation and phosphorus adsorption

... ozonation, and then the supernatant of the ozonated sludge was flowed into a phosphorus adsorption column packed with zirconium-ferrite adsorbent. The effluent from the column and the settlings of the ... daily, was flowed into the system. The characteristics of the influent wastewater were as follows: 16 0–2 00 mg/L of SS, 5 5–8 0 mg/L of TOC, 4 5–5 5 mg/L of T-N, and 4. 0–5 .5 mg/L of T-P. In this study, ... PAOs. Part of the released phosphorus was then accumulated in the sludge in the subsequent oxic tank by normal oxygen-utilizing PAOs. The residual phosphorus was removed in the final anoxic tank...

Tài liệu Affluent In The Face Of Poverty - On What Rich Individuals Like Us Should Do docx

... as have and show certain feelings towards them. However, other things are less clearly involved in having or maintaining a friendship. It is, among other things, less clear what kinds of dispositions ... that having or maintaining a friendship implies doing certain things for one’s friend and having and showing certain feelings towards them. For example, one cannot maintain a friendship if one ... to bring about the best results. (2) The best results will be brought about if I punish myself if I do not bring about the best results, and if I punish others if they do not bring about the...

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Tài liệu Báo cáo khoa học: A genetic screen identifies mutations in the yeastWAR1 gene, linking transcription factor phosphorylation to weak-acid stress adaptation docx

... were raised in rabbitsagainst a GST-War1p fusion protein containing 294 aminoacids of the C-terminal part of War1p (amino acids 65 0– 944) fused in- frame to the C-terminus of GST. The genefusion ... contain a DNA-binding zinc ﬁnger at their N-terminus (amino acids7 5–1 11), followed by two predicted nuclear localizationsignals (NLS amino acids 10 6–1 23 and 28 6–3 03), and a coiled-coil domain ... lack of DNA binding. Indeed, in the case of War1-42p, in vivo footprinting data(Fig. 5) indicate an inability to bind to the WARE,which is normally decorated by wild-type War1p in the presence...

Tài liệu Báo cáo khoa học: Tryptophan tryptophylquinone cofactor biogenesis in the aromatic amine dehydrogenase of Alcaligenes faecalis Cofactor assembly and catalytic properties of recombinant enzyme expressed in Paracoccus denitriﬁcans pptx

... activity realized in the alkaline region. Two kinetically in uentialionizations were identiﬁed in plots of klim⁄ Kdof pKavalues 7.1 and 9.3,again with the maximum value realized in the alkaline ... and averaged, each containing 1000 data points. The absorbance changes accompanying enzyme reduction withbenzylamine were monophasic, and observed rates wereobtained by ﬁtting using the standard ... in the 5¢-end of the ampliﬁcation product, and an XhoI site in the 3¢-end. The ampliﬁcation product was cloned into the TAcloning vector PCR4-TOPO (Invitrogen, Carlsbad, CA) forsequencing and...

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