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In: Journal of Property Investment & Finance, Band 30, Heft 4, S. 338-353
PurposeMany taxing authorities use unimproved land (site) values as a tax base. In highly developed urban areas this may require the use of indirect valuation methods, such as an extraction technique to arrive at the land value. The purpose of this paper is to propose that the land extraction (residual) valuation calculation of an investment property should incorporate productivity variables, rather than cost based figures, in order to simulate market value principles.Design/methodology/approachThis paper examines the assessment of the land component of investment property as an ad valorem tax base. It justifies a valuation methodology using the market comparison approach before developing a model to meet specified criteria. The model incorporates productivity based benchmarks and differentials appropriate for shopping centre properties. The model is then tested on an Australian shopping centre.FindingsThis paper found that the land value component of a major shopping centre in Australia could be derived from comparable vacant and improved sales using the variables of moving annual turnover (MAT) and gross lettable area (GLA) as key value determinants.Research limitations/implicationsThis exploratory research identified a model that is appropriate for major shopping centres in Queensland, Australia. The model could form the framework for other types of investment property but the key productivity determinants would require re‐examination.Practical implicationsThis study provides a practical solution to an ongoing valuation problem arising from the rating legislation in Australia, which requires the determination of site value for all property types.Originality/valueThis paper uses productivity variables to assess the site value of investment property. This innovative methodology can provide a more accurate appraisal of site values.
An existential manual for tragic optimists, can-do pessimists, and compassionate doomersWith global warming projected to rocket past the 1.5 DegreesC limit, lifelong activist Andrew Boyd is thrown into a crisis of hope, and off on a quest to learn how to live with the "impossible news" of our climate doom.He searches out eight of today's leading climate thinkers - from activist Tim DeChristopher to collapse-psychologist Jamey Hecht, grassroots strategist adrienne maree brown, eco-philosopher Joana Macy, and Indigenous botanist Robin Wall Kimmerer - asking them: "Is it really the end of the world? and if so, now what?"With gallows humor and a broken heart, Boyd steers readers through their climate angst as he walks his own. Boyd's journey takes him from storm-battered coastlines to pipeline blockades and "hopelessness workshops." Along the way, he maps out our existential options, and tackles some familiar dilemmas: "Should I bring kids into such a world?" "Can I lose hope when others can't afford to?" and "Why the fuck am I recycling?"He finds answers that will surprise, inspire, and maybe even make you laugh. Drawing on wisdom traditions Eastern, Western, and Indigenous, Boyd crafts an insightful and irreverent guide for achieving a "better catastrophe."This is vital reading for everyone navigating climate anxiety and grief as our world hurtles towards an unthinkable crisis
Intro -- Contents -- Foreword | Frank Kanawha Lake -- Introduction | Robert T. Boyd -- Aboriginal Control of Huckleberry Yield in the Northwest | David French -- Indian Land Use and Environmental Change: Island County, Washington: A Case Study | Richard White -- Indian Fires in the Northern Rockies: Ethnohistory and Ecology | Stephen Barrett and Stephen F. Arno -- The Klikitat Trail of South-central Washington: A Reconstruction of Seasonally Used Resource Sites | Helen H. Norton, Robert T. Boyd, and Eugene Hunn -- Strategies of Indian Burning in the Willamette Valley | Robert T. Boyd -- An Ecological History of Old Prairie Areas in Southwestern Washington | Estella B. Leopold and Robert T. Boyd -- Yards, Corridors, and Mosaics: How to Burn a Boreal Forest | Henry T. Lewis and Theresa A. Ferguson -- "Time to Burn": Traditional Use of Fire to Enhance Resource Production by Aboriginal Peoples in British Columbia | Nancy J. Turner -- Landscape and Environment: Ecological Change in the Intermontane Northwest | William G. Robbins -- Aboriginal Burning for Vegetation Management in Northwest British Columbia | Leslie Main Johnson -- Burning for a "Fine and Beautiful Open Country": Native Uses of Fire in Southwestern Oregon | Jeff LaLande and Reg Pullen -- Proto-historical and Historical Spokan Prescribed Burning and Stewardship of Resource Areas | John Alan Ross -- Conclusion: Ecological Lessons from Northwest Native Americans | Robert T. Boyd -- Epilogue: Twenty-two Years Later: New Directions and a Literature Review of Research on Pacific Northwest Native American Use of Fire | Robert T. Boyd -- Contributors -- Index.
In: Cambridge companions
In: Philosophy
"Originally published in two volumes in 1835 and 1840, and translated into English in multiple recent editions, Alexis de Tocqueville's classic Democracy in America is among the most widely cited accounts of the distinctiveness of American democracy. US presidents as different as Ronald Reagan, Bill Clinton, George W. Bush, and Barack Obama have all invoked the authority of Tocqueville's Democracy in support of divergent visions of the American regime"--
In: Natural disaster research, prediction and mitigation
In: Social Issues, Justice and Status Ser.
Intro -- Contents -- Preface -- Chapter 1 -- Bird's Nest Parenting as a Child-Centered Solution in the Context of Shared Parenting -- Abstract -- Introduction -- Context for the Study: Bird's Nest Parenting − A Form of Shared Parenting -- Methods -- Participants -- Interview Design and Data Collection -- Data Analysis -- Findings -- Experiences on Child Custody Practices ― Children Moving from Home to Home -- The Bird's Nest Parenting Model in Practice -- Bird's Nest Parenting − the Concept in Theory -- Child-Centred Approach -- Parent-Centred Approach -- Bird's Nest Parenting Model's Suitability -- Main Strengths of Bird's Nest Parenting -- Main Weaknesses of Bird's Nest Parenting -- Preconditions for the Successful Implementation of Bird's Nest Parenting -- Discussion -- Limitations -- Conclusion -- References -- Chapter 2 -- Child Protection Workers' Reflections of Child Engagement within Child Protection Practice Assessment Contexts -- Abstract -- Introduction -- Engaging with a Child in the Child Protection System: Child's Voice in the Assessment Process -- Method -- Participants -- Study Design -- Data Analysis -- Results -- Engaging with a Child in 'Theory' -- Age of the Child -- Meaning of Engagement -- Engagement: How -- Engagement: When -- Engagement: When Not -- Engagement: Harmful or Not -- Engaging with a Child in 'Practice' -- Case Characteristics -- Collaboration -- Case of an Engagement or Not? -- Conclusion -- References -- Chapter 3 -- Organizational and Environmental Influences of Staff and Client Outcomes in Child Welfare: The Impact of Macro Level Factors on Practice -- Abstract -- Children in Foster Care -- Deaf Children in Child Welfare -- Racial Disproportionality in Child Welfare -- Youth Outcomes -- Placement Changes for Foster Children -- Mental Health and Behavioral Issues of Foster Children.
In: The University Center for human values series
Intro -- Half Title -- Title Page -- Copyright Page -- Contents -- About the Authors -- 1 Introduction and Overview -- 2 Rationale for Moving Towards a Primary Care-Led NHS -- 3 User Involvement in Primary Care -- 4 Challenges to a Primary Care-Led NHS: A Medical Specialist's View -- 5 Skill Mix and Professional Roles in Primary Care -- 6 Mental Health Perspectives on a Primary Care-Led NHS -- 7 The Changing Interface Between Primary Care and Social Care -- 8 Evidence-Based Policy Development: The Role of the National Primary Care Research and Development Centre -- Index
In: A Productivity Press book
Preface -- Introduction -- Commons entrepreneurship -- Benefit corporations & associations -- From the platform deathstars to technology-enabled platform cooperativism -- Alternative currencies and place-based PCE -- The distributed autonomous organization -- Venture capital is dead in a PCE world -- Back to the future
In: The University Center for Human Values Series Band 53
How our ability to learn from each other has been the essential ingredient to our remarkable success as a speciesHuman beings are a very different kind of animal. We have evolved to become the most dominant species on Earth. We have a larger geographical range and process more energy than any other creature alive. This astonishing transformation is usually explained in terms of cognitive ability—people are just smarter than all the rest. But in this compelling book, Robert Boyd argues that culture—our ability to learn from each other—has been the essential ingredient of our remarkable success.A Different Kind of Animal demonstrates that while people are smart, we are not nearly smart enough to have solved the vast array of problems that confronted our species as it spread across the globe. Over the past two million years, culture has evolved to enable human populations to accumulate superb local adaptations that no individual could ever have invented on their own. It has also made possible the evolution of social norms that allow humans to make common cause with large groups of unrelated individuals, a kind of society not seen anywhere else in nature. This unique combination of cultural adaptation and large-scale cooperation has transformed our species and assured our survival—making us the different kind of animal we are today.Based on the Tanner Lectures delivered at Princeton University, A Different Kind of Animal features challenging responses by biologist H. Allen Orr, philosopher Kim Sterelny, economist Paul Seabright, and evolutionary anthropologist Ruth Mace, as well as an introduction by Stephen Macedo