405 resultados para leasing farmland


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County jurisdictions in America are increasingly exercising self-government in the provision of public community services through the context of second order federalism. In states exercising this form of contemporary governance, county governments with "reformed" policy-making structures and professional management practices, have begun to rival or surpass municipalities in the delivery of local services with regional implications such as environmental protection (Benton 2002, 2003; Marando and Reeves, 1993). ^ The voter referendum, a form of direct democracy, is an important component of county land preservation and environmental protection governmental policies. The recent growth and success of land preservation voter referendums nationwide reflects an increase in citizen participation in government and their desire to protect vacant land and its natural environment from threats of over-development, urbanization and sprawl, loss of open space and farmland, deterioration of ecosystems, and inadequate park and recreational amenities. ^ The study's design employs a sequential, mixed method. First, a quantitative approach employs the Heckman two-step model. It is fitted with variables for the non-random sample of 227 voter referendum counties and all non-voter referendum counties in the U.S. from 1988 to 2009. Second, the qualitative data collected from the in-depth investigation of three South Florida county case studies with twelve public administrator interviews is transformed for integration with the quantitative findings. The purpose of the qualitative method is to complement, explain and enrich the statistical analysis of county demographic, socio-economic, terrain, regional, governance and government, political preference, environmentalism, and referendum-specific factors. ^ The research finds that government factors are significant in terms of the success of land preservation voter referendums; more specifically, the presence of self-government authority (home rule charter), a reformed structure (county administrator/manager or elected executive), and environmental interest groups. In addition, this study concludes that successful counties are often located coastal, exhibit population and housing growth, and have older and more educated citizens who vote democratic in presidential elections. The analysis of case study documents and public administrator interviews finds that pragmatic considerations of timing, local politics and networking of regional stakeholders are also important features of success. Further research is suggested utilizing additional public participation, local government and public administration factors.^

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Oil and gas production generates substantial revenue for state and local governments. This report examines revenue from oil and gas production flowing to local governments through four mechanisms: (i) state taxes or fees on oil and gas production; (ii) local property taxes on oil and gas property; (iii) leasing of state-owned land; and (iv) leasing of federally owned land. We examine every major oil- and gas-producing state and find that the share of oil and gas production value allocated to and collected by local governments ranges widely, from 0.5 percent to more than 9 percent due to numerous policy differences among states. School districts and trust funds endowing future school operations tend to see the highest share of revenue, followed by counties. Municipalities and other local governments with more limited geographic boundaries tend to receive smaller shares of oil and gas driven revenue. Some states utilize grant programs to allocate revenue to where impacts from the industry are greatest. Others send most revenue to state operating or trust funds, with little revenue earmarked specifically for local governments.

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El presente trabajo analiza la evolución del señorío eclesiástico en el largo plazo, para sumar al conocimiento de las formas señoriales de la Extremadura leonesa. Consideramos específicamente el caso del cabildo catedralicio salmantino entre los siglos XII y XV. Buscamos demostrar que no poseyó idéntica estructura durante todo el período y que sus transformaciones se explican por una compleja conjunción de variables. Dichas transformaciones incidieron sobre las estructuras sociales del agro, en especial sobre el desarrollo de procesos de diferenciación social campesina. Demostramos que la forma concreta en que se realizaba la renta podía alterar las estructuras sociales de las comunidades y que el desarrollo de las relaciones sociales asalariadas se encontraba muy vinculado a las coyunturas económicas y a las posibilidades y límites de la gestión señorial. Finalmente, ponemos de relieve que la transformación social no siempre fue irreversible y que su consolidación dependió de la incapacidad de los señores de ejercer sus poderes políticos.

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The training of Irish soldiers for service in the British Army during the First World War required the establishment of training camps across the island, such as at Shane’s Castle Estate, close to Randalstown in County Antrim, Northern Ireland. The camp saw active use from 1914 to 1918 but after the war it was demilitarised and returned to use as farmland. Archaeological investigations have revealed that earthwork traces of the camp can still be identified in the modern landscape. Comparison of a map of the camp from 1915, Airborne Laser Scanning data and aerial photographs has enabled the footprint of the camp to be re-established, while also helping to identify the location of specific elements such as the remains of barrack huts, stores, mess halls and officers’ quarters.

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Abstract Reputation, influenced by ratings from past clients, is crucial for providers competing for custom. For new providers with less track record, a few negative ratings can harm their chances of growing. In the JASPR project, we aim to look at how to ensure automated reputation assessments are justified and informative. Even an honest balanced review of a service provision may still be an unreliable predictor of future performance if the circumstances differ. For example, a service may have previously relied on different sub-providers to now, or been affected by season-specific weather events. A common way to ameliorate the ratings that may not reflect future performance is by weighting by recency. We argue that better results are obtained by querying provenance records on how services are provided for the circumstances of provision, to determine the significance of past interactions. Informed by case studies in global logistics, taxi hire, and courtesy car leasing, we are going on to explore the generation of explanations for reputation assessments, which can be valuable both for clients and for providers wishing to improve their match to the market, and applying machine learning to predict aspects of service provision which may influence decisions on the appropriateness of a provider. In this talk, I will give an overview of the research conducted and planned on JASPR. Speaker Biography Dr Simon Miles Simon Miles is a Reader in Computer Science at King's College London, UK, and head of the Agents and Intelligent Systems group. He conducts research in the areas of normative systems, data provenance, and medical informatics at King's, and has published widely and manages a number of research projects in these areas. He was previously a researcher at the University of Southampton after graduating from his PhD at Warwick. He has twice been an organising committee member for the Autonomous Agents and Multi-Agent Systems conference series, and was a member of the W3C working group which published standards on interoperable provenance data in 2013.

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Titel: Faktorer som kan påverka företags val mellan K2 och K3 Författare: Angelica Höglund och Julia Wiman Handledare: Klas Sundberg Bakgrund och problem: Det nya K-regelverket som infördes 1 januari 2014 innebär att mindre onoterade företag idag har valmöjligheten att välja mellan regelverken K2 och K3. För dessa mindre företag är valet av regelverk viktigt då det kommer att påverka företagets räkenskaper. Syfte: Syftet med studien är att studera fördelningen av K2 och K3 för mindre onoterade företag inom två olika branscher, dessa är byggbranschen och juridik,- ekonomi- och konsultbranschen, samt vilka faktorer som kan påverka valet av regelverk. Teori: Studien bygger på två teorier, dessa är positive accounting theory och institutionell teori. Metod: I studien används en kvantitativ forskningsmetod där årsredovisningar har granskats och sammanställts, samt en kvalitativ metod som bygger på fyra semistrukturerade intervjuer där de identifierade faktorerna analyserats utifrån en analysmodell. Resultat och slutsats: Utifrån det empiriska materialet identifierades sju faktorer, dessa var leasing, företagets storlek, rättvisande bild, revisorns påverkan, komponentavskrivning, kostnad/nytta och koncernredovisning. Ovanstående faktorer har kategoriserats och analyserats utifrån PAT och institutionell teori. Förslag till vidare forskning: Ett förslag vore att forska vidare på de identifierade faktorerna för att undersöka i hur stor utsträckning de påverkar företagens beslut. En intressant studie hade även varit att genomföra en fallstudie som utgår från att upprätta en årsredovisning utifrån både K2 och K3 för att studera de skillnader som kan uppkomma.

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A política de habitação no concelho de Matosinhos sofreu ao longo das últimas décadas profundas alterações. O trabalho apresentado analisa o processoi subjacente a uma nova política da autarquia no domínio da habitação, o Programa Municipal de Apoio ao Arrendamento. O interesse nesta temática surge como corolário de uma prática profissional na entidade empresarial municipal, organização que tem a seu cargo a intervenção neste domínio. O principal objetivo desta investigação é compreender de que forma o Programa Municipal de Apoio ao Arrendamento constitui uma resposta às novas configurações da questão habitacional no município e a implicação dos profissionais da área social, nomeadamente os assistentes sociais, na sua criação, implementação e avaliação. Por outro lado, pretendemos analisar os limites e possibilidades do trabalho dos assistentes sociais no Departamento de Gestão Social e Habitacional. A recolha de informação teve por base uma pesquisa bibliográfica, associada aos temas em análise e uma pesquisa documental, a qual incidiu sobre a documentação produzida na MatosinhosHabit, nomeadamente procedimentos, instruções de trabalho, processos de munícipes (de 1999 a 2013), sob a forma digital ou outra. A criação desta política surge como resposta aos problemas económicos e sociais sentidos pela população em meados de 2007 e para a qual os profissionais da área social tiveram um trabalho propositivo. Este trabalho passou pelo envolvimento ativo de vários profissionais da organização e de entidades parceiras locais, tendo subjacente os valores da equidade e desenvolvimento local e social. / The housing policy in the Municipality of Matosinhos has suffered profound changes over the past decades. The present assignment analises the underlying process to a new policy of the local authority in the field of housing, "O Programa Nacional de Apoio ao Arrendamento" (the Municipal Program for Support to Leasing). The interest in this subject arises as a corollary of a professional practice in the municipal business entity that is in charge of intervention in this area. The main objective of this research is to understand how the program for leasing is a response to the new housing issues in the municipality and the involvement of social workers, namely in their creation, implementation and evaluation. On the other hand, we intend to analise the limits and possibilities of the work of social workers in the Department of Social Management and Housing. The collecting of the data was based on a literature research, associated to topics in analysis and documental research, which focused on the documentation produced at MatosinhosHabit, namely procedures, work instructions, householder processes (from 1999 to 2013), under a digital format or any other format. The creation of this policy is a response to economic and social problems felt by the population in mid-2007, for which social workers had proposals. This work has involved the active participation of various professionals of the organization and local partner organizations, having underlying values of equity and social and local development.

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Changes in regulations and tighter interpretations of existing regulations engaged participants in 14th annual Labor and Employment Roundtable, hosted by the Cornell Institute for Hospitality Labor and Employment Relations. They also reviewed changes in union organizing rules. Two Supreme Court decisions dealt with the challenging application of accommodating workers’ health and religious needs, while a new ruling by the National Labor Relations Board calls into question the supposedly arm’s length relationship of employee leasing firms and their clients, as well as franchisors and franchisees. The NLRB also has shortened the campaign time for union elections. In one Supreme Court case, Young v. United Parcel Services, Inc., the Court pointed to a simple principle when employers implement policies for those with illness or medical conditions. Policies must be consistent with regard to how on-job and off-job health issues are treated, and the company’s policy must not be driven by economic considerations. That is, the Court stated that an employer’s denial of a light-duty assignment for an employee could not be based on cost or convenience. The case relating to religious accommodation also involved an economic hinge. In an earlier case, the Court had held that religious accommodations are limited to that which would have no more than a de minimus cost on the employer. In this case, EEOC v. Abercrombie & Fitch Stores Inc., Abercrombie had declined to hire a woman wearing a headscarf on the assumption that she would need a religious accommodation. The Court frowned on the idea that an employer would take religious accommodations into account when deciding whether to hire a person. The franchising industry is attempting to make sense of the NLRB ruling regarding joint employment, in which the board ruled that franchisors that maintain some kind of control over their franchisees’ employees should be considered joint employers of those employees. This is a complicated matter, and the situation is still in flux. Finally, with regard to the telescoped union campaign ruling, these are supposed to benefit the unions. So far, however, there’s no indication that the change has affected the overall outcome of union election campaigns.

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v. 46, n. 2, p. 140-148, apr./jun. 2016.

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Tämän kandidaatintyön tavoitteena on kartoittaa kirjallisuustyönä kehittyvien talouksien yritysten rahoitusmalleja. Työssä esitellään kirjallisuudessa esiintyviä rahoitusmalleja sekä tarkastellaan, mitkä näistä ovat käytössä BRIC-maihin kuuluvan Kiinan markkinoilla. Lopuksi työssä tarkastellaan vielä esitettyjen rahoitusmallien soveltuvuutta kehittyvillä talouksilla toimiville yrityksille. Kehittyvien talouksien nopea kasvu kasvattaa uusien yrityksien määrää, mikä lisää kilpailua rahoituksen saamisessa. Tulorahoitus ja pankkilainat ovat olleet tärkeitä yrityksen toiminnan rahoituksen lähteitä, mutta tällainen rahoitusmalli ei ole enää riittävä yrityksen nopealle kasvulle. Erilaisten rahoitusmallien hyödyntäminen on lisääntynyt kehittyvissä talouksissa näiden vähennettyä rahoitukseen liittyviä sääntelyitä. Esimerkiksi pääomasijoittajien antama rahoitus, leasing ja elinkaarirahoitus ovat selvästi kasvussa kehittyvissä talouksissa. Valtioiden hallitukset tukevat yrityksiä antamalla avustuksia sekä pienempiä vakuuksia vaativilla lainoilla. Nämä valtion rahoitukset kohdistuvat kuitenkin suurelta osin korkean teknologian ja valtion kannalta strategisiin yrityksiin. Pankkitoimintaa harjoittamattomien rahoituslaitosten ja varjopankkien tarjoaman rahoituksen yleistyminen antaa myös muille yrityksille mahdollisuuden saada rahoitusta.

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Thesis (Master's)--University of Washington, 2016-06

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Brazilian Housing policy has always promoted homeownership. In 1999, a new form of housing promotion was set up in the country with the PAR (Programa de Arrendamento Residencial, or residential rental programme). This is a sort of leasing, in which a right to buy is granted at the end of contract. Again, with this, the final objective is homeownership. This dissertation aims at further understanding the role of PAR in the wake of the country s housing policies of the post-BNH period, analysing the case of João Pessoa, capital city of Paraíba state. By focusing in the city, it has been possible to analyse also the impact of the programme in the dynamics of the city s urban development. Accordingly, the analysis of PAR seeks to understand the programme s operational aspects as well as its location, urban and architectural aspects. The operational aspects refer to how the programme is operated, considering the differences to the other housing programmes in the country. The urban and architectural aspects refer to location, typology and construction characteristics of housing estates produced under the scheme. This study gives a general view of the country s recent housing policy and programmes and the specific characteristics of PAR, observing also its impacts in the city development

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Mestrado em Contabilidade e Análise Financeira