Immobilien Sale And Lease Back F R Die Ffentliche Hand In Der Schweiz Eine Kritische Evaluation
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Immobilien Sale And Lease Back F R Die Ffentliche Hand In Der Schweiz Eine Kritische Evaluation
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Author : Daniel Cavelti
language : de
Publisher:
Release Date : 2009
Immobilien Sale And Lease Back F R Die Ffentliche Hand In Der Schweiz Eine Kritische Evaluation written by Daniel Cavelti and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with categories.
Die vorliegende Arbeit unterzieht das Sale-and-lease-back als potentielle Finanzierungsalternative für öffentliche Immobilien einer kritischen Evaluation. In einer ersten Phase werden die aktuelle Relevanz des Immobilien-Sale-and-lease-back für die öffentliche Hand in der Schweiz sowie die rechtlichen Rahmenbedingungen ermittelt. In einer zweiten Phase wird das Immobilien-Sale-and-lease-back, aufgeteilt in nationale und grenzüberschreitende Transaktionen, mit einem neu entwickelten Bewertungsmodell quantitativ über einen Vergleich mit dem Kommunalkredit untersucht. Zudem wird aus qualitativer Sicht der behördliche Umgang mit Sale-and-lease-back über New Public Management-Ansätze beurteilt. Die erhaltenen Resultate aus der kritischen Evaluation zeigen einerseits die Finanzierungskostendifferenz gegenüber dem Kommunalkredit auf sowie Werttreiber und Risiken von Immobilien-Sale-and-lease-back für die öffentliche Hand. Andererseits eruiert die Arbeit Probleme und Verbesserungspotentiale im Umgang mit Sale-and-lease-back hin zu einem idealen Verfahren nach New Public Management.
Toward Liberty
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Author : Friedrich August Hayek
language : en
Publisher:
Release Date : 1973
Toward Liberty written by Friedrich August Hayek and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1973 with categories.
European Valuation Practice
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Author : A. Adair
language : en
Publisher: Taylor & Francis
Release Date : 2013-03-07
European Valuation Practice written by A. Adair and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-03-07 with Architecture categories.
The variability of valuation practice within Europe is perceived as a problem within the globalization of property. This edited textbook examines the practice of real estate valuation in selected countries in Europe. The focus is on countries with well developed real estate markets in which both international and indigenous investors are active. The book is aimed at real estate professionals, financiers, institutional advisers, property researchers and students who require a greater understanding of comparative property appraisal techniques applied across Europe.
Sport Facilities
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Author : Aurora Cuito
language : en
Publisher:
Release Date : 2005
Sport Facilities written by Aurora Cuito and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Recreation centers categories.
The buildings gathered in this book were all designed to suit the needs of one of the most preponderant activities in modern-day life : sports. As there are few things in life that involve so many millions of people and such massive budgets, it comes as little surprise that the promoters of these activities should commission renowned architects to design unique buildings that will stand out from the crowd - both in terms of their functionality and aesthetics. Our newfound dedication to our bodies and living a healthy lifestyle has resulted in the opening of a wide variety of centers, all of which strive to offer us the ideal place in which to exercise. Additionally, municipal sports centers have also evolved into veritable social centers, in which sports are just one of the multiple group activities that one can engage in. Finally, we should also point out the recent construction of large stadiums for housing the massive spectacles that most modern-day sporting activities have evolved into - the dramatic growth in size of competitions such as the Olympics or the World Cup has entailed the construction of versatile stadiums that are capable of seating numbers of spectators in the tens of thousands. The complexity of these structures, however, does not subtract in any way from their originality or the unique spaces that spring up around them.
Investment Companies 2019
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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2019-11-27
Investment Companies 2019 written by AICPA and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-11-27 with Business & Economics categories.
Whether you are a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies. Your industry standard resource, this 2019 edition supports practitioners in a constantly changing industry landscape. Packed with continuous regulatory developments, this guide covers: Authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures; Details on the changes to illustrated financial statements and disclosures resulting from guidance that was recently-issued or became recently effective (for example, SEC's release, "Disclosure Update and Simplification"); 2019 updates include:References to appropriate AICPA Technical Questions and Answers that address when to apply the liquidation basis of accounting and appendices discussing the new standard for financial instruments, common or collective trusts and business development companies. Finally, this guide features a schedule of changes which identifies where to find updated content and the associated reasons for the changes.
Restructuring Large Housing Estates In Europe
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Author : Kempen, Ronald van
language : en
Publisher: Policy Press
Release Date : 2005-11-30
Restructuring Large Housing Estates In Europe written by Kempen, Ronald van and has been published by Policy Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-11-30 with Political Science categories.
All over Europe post-Second World War large-scale housing estates face physical, economic, social and cultural problems. This book presents the key findings of a major EU-funded research programme into the restructuring of twenty-nine large-scale housing estates in Northern, Western, Southern and Eastern Europe. Policy and practice between and within the ten countries studied - UK, the Netherlands, Sweden, Germany, Poland, Hungary, Slovenia, Italy, Spain, and France - is compared. While existing literature focuses on the negative aspects of large-scale housing estates, this book starts from the premise that the estates can be transformed into attractive places to live and focuses on the possibilities of sustainability and renewal through social, physical and policy actions. Specifically, the book explains the origins and nature of contemporary problems on the estates; examines which policy objectives, measures and processes have had the greatest impact; assesses and compares a wide range of local, regional and national initiatives; discusses current ideas and philosophies, such as 'place making' and 'collaborative planning' that are likely to influence future policy and practice and provides good practice guidance for neighbourhood sustainability and renewal. Written by a multi-national team of experts and drawing on original fieldwork, the book provides unique comparative insights into the present and future position of large-scale housing estates in Europe. Restructuring large-scale housing estates in Europe is an invaluable resource for a wide audience of academics, researchers, students and policy makers in the fields of housing, urban studies, community studies, regeneration, planning and social policy.
Public Private Partnerships
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Author : E. R. Yescombe
language : en
Publisher: Elsevier
Release Date : 2011-04-01
Public Private Partnerships written by E. R. Yescombe and has been published by Elsevier this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-04-01 with Business & Economics categories.
Over the last decade or so, private-sector financing through public-private partnerships (PPPs) has become increasingly popular around the world as a way of procuring and maintaining public-sector infrastructure, in sectors such as transportation (roads, bridges, tunnels, railways, ports, airports), social infrastructure (hospitals, schools, prisons, social housing) public utilities (water supply, waste water treatment, waste disposal), government offices and other accommodation, and other specialised services (communications networks or defence equipment). This book, based on the author's practical experience on the public- and private-sector sides of the table, reviews the key policy issues which arise for the public sector in considering whether to adopt the PPP procurement route, and the specific application of this policy approach in PPP contracts, comparing international practices in this respect. It offers a systematic and integrated approach to financing PPPs within this public-policy framework, and explains the project-finance techniques used for this purpose. The book deals with both the Concession and PFI models of PPP, and provides a structured introduction for those who are new to the subject, whether in the academic, public-sector, investment, finance or contracting fields, as well as an aide memoire for those developing PPP policies or negotiating PPPs. The author focuses on practical concepts, issues and techniques, and does not assume any prior knowledge of PPP policy issues or financing techniques. The book describes and explains: * The different types of PPPs and how these have developed * Why PPPs are attractive to governments * General policy issues for the public sector in developing a PPP programme * PPP procurement procedures and bid evaluation * The use of project-finance techniques for PPPs * Sources of funding * Typical PPP contracts and sub-contracts, and their relationship with the project’s financial structure * Risk assessment from the points of view of the public sector, investors, lenders and other project parties * Structuring the investment and debt financing * The key issues in negotiating a project-finance debt facility. In addition the book includes an extensive glossary, as well as cross-referencing. *Reviews the PPP policy framework and development from an international perspective *Covers public- and private-sector financial analysis, structuring and investment in PPPs *No prior knowledge of project financing required
Pension Fund Capitalism
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Author : Gordon L. Clark
language : en
Publisher: Oxford University Press on Demand
Release Date : 2000
Pension Fund Capitalism written by Gordon L. Clark and has been published by Oxford University Press on Demand this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Business & Economics categories.
The growth of pension funds has been nothing short of astronomical. Pension funds now dominate the world's financial markets, affecting nations' wealth, community development, and industrial well being. Yet little is known about their structure and organization. Pension funds and their agentsin the investment industry control enormous sums of money, profoundly affecting the structure and performance of nation-states and the global economy. At the same time, it is also apparent that many western governments are retreating from the provision of 'public good' once thought essential to thefabric of urban life. Clark agues that if we are to understand the long-term future of the western economies (in general) and our communities (in particular), we need also to understand how institutional investors allocate assets, mobilize funds, and make investment decisions. There are few studies of the relationship between pension funds and the financial services industry. Pension Fund Capitalism fills an important gap in the literature as well as the intersection between pension funds and public policy.
Leasing Principles Methods
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Author : Jack Leonard Green
language : en
Publisher:
Release Date : 1978
Leasing Principles Methods written by Jack Leonard Green and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1978 with Industrial equipment leases categories.
The Handbook Of Leasing
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Author : Terry A. Isom
language : en
Publisher:
Release Date : 1982
The Handbook Of Leasing written by Terry A. Isom and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1982 with Business & Economics categories.