984 resultados para Land value taxation.
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Cover title.
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Mode of access: Internet.
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Mode of access: Internet.
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Mode of access: Internet.
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First edition published under title: Outline of Louis F. Post's lectures; second and third editions, The single tax; fourth and fifth editions, Taxation of land values.
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Doutoramento em Gestão
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The area of private land suitable and available for growing hoop pine (Araucaria cunninghamii) on the Atherton Tablelands in North Queensland was modelled using a geographic information system (GIS). In Atherton, Eacham and Herberton shires, approximately 64,700 ha of privately owned land were identified as having a mean annual rainfall and soil type similar to Forestry Plantations Queensland (FPQ) hoop pine growth plots with an approximate growth rate of 20 m3 per annum. Land with slope of over 25° and land covered with native vegetation were excluded in the estimation. If land which is currently used for high-value agriculture is also excluded, the net area of land potentially suitable and available for expansion of hoop pine plantations is approximately 22,900 ha. Expert silvicultural advice emphasized the role of site preparation and weed control in affecting the long-term growth rate of hoop pine. Hence, sites with less than optimal fertility and rainfall may be considered as being potentially suitable for growing hoop pine at a lower growth rate. The datasets had been prepared at various scales and differing precision for their description of land attributes. Therefore, the results of this investigation have limited applicability for planning at the individual farm level but are useful at the regional level to target areas for plantation expansion.
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The measurement of organic carbon in soils has traditionally used dichromate oxidation procedures including the Wakley and Black and the Heanes methods. The measurement of carbon in soils by high temperature combustion is now widely used providing a rapid automated procedure without the use of toxic chemicals. This procedure however measures total carbon thus requiring some means of correction for soil samples containing carbonate and charcoal forms of carbon. This paper examines the effects of known additions of charcoal to a range of soil types on the results obtained by the Walkley and Black, Heanes and combustion methods. The results show, that while the charcoal carbon does not react under Walkley and Black conditions, some proportion does so with the Heanes method. A comparison of six Australian Soil and Plant Analysis Council reference soil samples by the three methods showed good agreement between the Heanes method, the combustion method and only slightly lower recoveries by the Walkley and Black procedure. Carbonate carbon will cause an overestimation of soil organic carbon by the combustion method thus requiring a separate determination of carbonate carbon to be applied as a correction. This work shows that a suitable acid pre-treatment of alkaline soils in the sample boats followed by a drying step eliminates the carbonate carbon prior to combustion and the need for an additional measurement. The measurement of carbon in soils by high temperature combustion in an oxygen atmosphere has been shown to be a rapid and reliable method capable of producing results in good agreement with one of the established dichromate oxidation procedures.
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As in the standard land assembly problem, a developer wants to buy two adjacent blocks of land belonging to two different owners. The value of the two blocks of land to the developer is greater than the sum of the individual values of the blocks for each owner. Unlike the land assembly literature, however, our focus is on the incentive that each lot owner has to delay the start of negotiations, rather than on the public goods nature of the problem. An incentive for delay exists, for example, when owners perceive that being last to sell will allow them to capture a larger share of the joint surplus from the development. We show that competition at point of sale can cause equilibrium delay, and that cooperation at point of sale will eliminate delay. This suggests that strategic delay is another source for the inefficient allocation of land, in addition to the public-good type externality pointed out by Grossman and Hart [Bell Journal of Economics 11 (1980) 42] and O'Flaherty [Regional Science and Urban Economics 24 (1994) 287]. (C) 2004 Elsevier B.V. All rights reserved.
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Siepen and McAlpine discuss ways for farmers to protect the natural resources of more than 90% of Australia. They propose that, before clearing trees for farmland development, farmers weigh up the significance of any vegetation to the native fauna as well as its value for catchment management and salinity control.
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Critical Issues in Environmental Taxation: International and Comparative Perspectives: Volume VI, 699-715
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O presente relatório visa cumprir os requisitos da unidade curricular Dissertação, Projeto ou Estágio (DIPRE) do mestrado em Engenharia Civil do Instituto Superior de Engenharia do Porto (ISEP). O estágio curricular decorreu na empresa VPM - Vaz Pinto Mendes - Unipessoal Lda, sob o tema: “A avaliação imobiliária e a sua relação com o investimento”. A avaliação imobiliária visa determinar o valor associado aos bens imóveis. Pode ser aplicada a todo o tipo de bens imóveis, tais como: apartamentos e moradias uni e multifamiliares, espaços comerciais e de serviços, quintas, unidades hoteleiras e industriais, complexos desportivos, entre outros. A avaliação imobiliária poderá ser solicitada por parte de proprietários ou arrendatários dos imóveis, por empresas, tribunais, advogados e solicitadores. Apresenta diversos fins, tais como a determinação do valor de indemnização devido a expropriações, o financiamento hipotecário para compra ou construção de imóveis, partilhas, estudo de um investimento financeiro, intenção de venda ou arrendamento, efeitos fiscais ou apenas o simples conhecimento do valor aproximado das propriedades que se possui. O presente estudo visa abordar o atual mercado imobiliário nacional, o procedimento de realização de uma avaliação imobiliária e principalmente os métodos de avaliação tradicionais.
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Dissertation submitted in partial fulfillment of the requirements for the Degree of Master of Science in Geospatial Technologies.
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Dissertation submitted in partial fulfillment of the requirements for the Degree of Master of Science in Geospatial Technologies.
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Dairy sludge generated at Glanbia Ingredients Ltd., Kilkenny has up until now been landspread. This study investigated the feasibility of using earthworms to vermicompost the sludge as an alternative method of treatment. It was found that high levels of ammonia in the sludge led to earthworm fatality but that by manually aerating the sludge the ammonia could be volatilised or by adding zeolite the ammonia could be absorbed, thus solving the problem. In a medium scale trial, the earthworm species Dendrobaena veneta and Eisenia fetida dominated the polyculture. Earthworms grew and generated cocoons during vermicomposting. During vermicomposting no leachate was generated. Nutrient changes took place during vermicomposting. There were high levels of nitrate, increased calcium and sulphate in the vermicomposted dairy sludge. The amount of magnesium, potassium and chloride did not change, while phosphate was undetectable after vermicomposting. The levels of nitrate and phosphate were good indicators of the extent of vermicomposting. The vermicomposted dairy sludge provided improved growth and yields of radishes and barley compared to the dairy sludge and control. Compared to the vermicompost, the dairy sludge provided heavier ryegrass yields and more marigolds with larger flower diameters. Generally, it is the amount of phosphate in dairy sludge that dictates how much can be applied as a fertiliser on land. Vermicomposting reduced the amount of phosphate to an undetectable level but on the other hand created a problem of high nitrate levels. In a pot trial with grass grown in vermicompost the nitrate leached from the vermicompost. In field conditions the leaching of nitrate might occur and could cause an increased risk of contamination of groundwater and watercourses.