A Postscript to Struck by Stereotype

Property valuation of commercial real estates is often seen as complicated. The actors think that their valuation method is the best and the results of the valuation depend on whom you ask. There are many attributes that have to be given a value and information about these attributes is often difficult to get. A possible explanation for these problems is the decline of the transparency in the Swedish real estate market over the last years. Essential information about commercial real estates is lost because they are traded as companies. This makes it problematic to make optimal valuations. The co-operative apartment market is very different from the commercial real estate market. The transparency is high and the transactions are many. The prices in the co-operative apartment market continue to rise and they are much easier to valuate. The purpose of this thesis is to see if there is a connection between market values in the condominium market and market values for office buildings. If a connection is found it may be helpful in the valuation process of office buildings. The first objective is to look at the ratio square meter co-operative apartment prices divided with square meter office building prices. The first part of the thesis is based on analogy and digital literature. Next part will consist of valuations with yield methods of office buildings and observed transactions. The result of this thesis shows no given connection between office and co-operative apartment prices, but the highest residence prices are found in the same areas with highest office prices. The ratio that is mentioned above was not useful for the purpose. The results have shown the difficulties of finding information and valuating real estate.Värderingar av kontorsfastigheter anses ofta komplicerade. Olika aktörer anser sin värderingsmetod som bäst och resultatet av bedömda värden beror på vem du frågar. Det är många parametrar som kan bedömas och ges ett värde, samtidigt som informationen ofta är svår att få tag i. En anledning till problemet skulle kunna vara den minskning av transparens som skett på svenska fastighetsmarknaden under senare år, troligtvis till följd av att allt fler fastigheter ingår i bolagsförvärv. För att kunna göra en optimal värdering av en kontorsfastighet krävs lättillgänglig information om liknande transaktioner. Därför krävs en öppenhet på kontorsmarknaden som i dag försvårats av tidigare nämnda bolagsförvärv. Tittar man istället på bostadsrättsmarknaden är läget annorlunda. Informationen är lättillgänglig och transaktionerna många. Trots att priserna Stockholmsområdet fortsätter att stiga kan man med relativt hög säkerhet värdera en bostadsrätt. Syftet med denna rapport är att undersöka om det finns någon koppling mellan marknadsvärden på bostadsrättsmarknaden och marknadsvärden kontorsmarknaden. Om denna koppling finns, kan den vara till hjälp vid värdering av kontorsfastigheter. Målet är först och främst att se om kvoten, bostadrättspris dividerat med kontorspris, är användbar. Rapportens första del bygger på analog och digital litteratur. Den andra delen består av värderingar med direktavkastningsmetoden och jämförelser som gjorts med hjälp av aktuella transaktioner och riktvärden. Resultatet visar inget självklart samband mellan priser på bostadsrätter och kontor, men de högsta kontorspriserna återfinns i områden med högst bostadspriser. Det har inte gått att styrka användningen av ovan nämnda kvot. Rapporten har framförallt resulterat i en bekräftelse av de svårigheter informationssökning och värdering av kontor innebär

VAT Grouping through a Head Office or a Branch - How does a Membership of a VAT Group Affect the Relationship between a Head Office and its Branch?

In its ruling in FCE Bank, the CJEU stated that a supply between a head office and its branch does not constitute a taxable transaction since the head office, together with its branch, constitute one taxable person. Ten years later the CJEU ruled in Skandia America stating that the principle deriving from FCE Bank is not applicable when the branch is a member of a VAT group. This ruling generated many questions and uncertainties regarding the relationship between a head office and its branch and the concept of VAT grouping. The VAT Directive states that a taxable person is “any person who, independently, carries out in any place any economic activity, whatever the purpose or results of that activity”. As the CJEU stated in FCE Bank, a branch is dependent on its head office, why a head office and its branch together constitute one taxable person. Thus, the question deriving from the ruling in Skandia America regards whether a head office and its branch can constitute two separate taxable persons just because the branch is a member of a VAT group. I am of the opinion that a branch cannot be separated from its head office when it regards the concept of a taxable person why a head office and its branch, irrespective of the circumstances, constitute one taxable person. A branch can neither be part of a VAT group independently from its head office since the branch does not constitute a legally independent person. I namely take the view that the branch and the head office do not seize to constitute one legal person just because the branch becomes a member of a VAT group. Moreover, since cross-border VAT grouping is a disallowed concept, neither the branch nor the foreign head office should be able to become members of a VAT group that is formed in the Member State of the branch. Furthermore, a supply of services constitute a taxable transaction if the establishment receiving the services is a legal entity separated from the supplier, since there otherwise is no supply made for consideration. Thus, for a supply made between a head office and its branch to constitute a taxable transaction, the branch has to, independently from its head office, carry out an economic business and bear the risk of the business. Since a head office and its branch constitute one legal entity, the branch does not, independently, carry out the economic activity and does not bear the economic risk of the business. Thus, the supplies made between a head office and its branch should not constitute taxable transactions. In Skandia America though, the CJEU did not discuss the concept of a taxable transaction, it merely just stated that the services supplied between the head office and the branch did constitute taxable transactions. Based on the above-mentioned, it is of importance to discuss the application of the ruling in Skandia America since the ruling generated many questions. Initially, it should be stated that the ruling should be applicable to all Member States of the EU since the ruling derives from the concept of EU law and the principles deriving there from. Moreover, all the Members States of the EU have to comply with EU law and shall not interpret a provision of the VAT Directive in a way that is contrary to the objective of the VAT Directive. The Member States therefore have to amend their legislation in accordance with the rulings of the CJEU. However, the intentions of the CJEU could not possibly be to drive the Member States to amend their systems of VAT grouping if it results in a legislative act that, in my opinion, is contrary to EU law. These conclusions are founded on the fact that the system of VAT grouping is a well-established concept throughout the EU and on the fact that the VAT Directive allows each Member State to, in a suitable way, choose how to introduce the concept of VAT grouping. Hence, the intentions of the CJEU could not have been to restrict this possibility, but just to avoid a situation of non-taxation. Thus, it would have been more legitimate, and in accordance with the EU law, to focus on the prevention of tax evasion and tax avoidance and the situation of non-taxation instead of the relationship between a head office and its branch and the possibility to become a member of a VAT group.I EU-domstolens dom i FCE Bank menade EU-domtolen att ett tillhandahållande av en tjänst mellan ett huvudkontor och dess filial inte utgör en beskattningsbar transaktion då huvudkontoret och dess branch, tillsammans, utgör en och samma beskattningsbara person.Tio år senare dömde EU-domstolen i Skandia America där EU-domstolen menade att den princip som härrör från domen i FCE Bank inte är tillämplig när en filial är en medlem i en momsgrupp. Denna dom har föranlett många frågor och osäkerheter gällande relationen mellan ett huvudkontor och dess filial men samt synen på momsgrupper. Mervärdesskattedirektivet definierar begreppet beskattningsbar person som den person ”som, oavsett på vilken plats, självständigt bedriver en ekonomisk verksamhet, oberoende av dess syfte och resultat”. EU-domstolen påpekade i sin dom i FCE Bank att en filial är beroende av det huvudkontor till vilket filialen tillhör, varför ett huvudkontor och dess filial, tillsammans utgör en och samma beskattnignsbara person. I Skandia America uppstod dock frågan om ett huvudkontor och en filial kan utgöra två separata beskattningsbara personer när filialen ingår i en momsgrupp. Jag menar att en filial inte kan separeras från sitt huvudkontor när det gällander definitionen av en beskattningsbar person, varför ett huvudkontor och dess filial, oavsett omständigheterna, utgör en och samma beskattningsbara person. Jag anser nämligen att ett huvudkontor och dess filial inte upphör att utgöra en och samma juridiska person bara för att filialen tillhör en momsgrupp. Som ett resultat av detta tillsammans med det faktum att gränsöverskridande momsgrupper inte är tillåtna enligt EU-rätten, borde varken filialen eller huvudkontoret bli inkluderade i en momsgrupp i de fall där filialen och huvudkontoret är etablerade i olika medlemsstater och momsgruppen är upprättad i samma medlemsstat som filialen. Vidare definierar Mervärdesskattedirektivet begreppet beskattningsbar transaktion. Ett tillhandahållande av en tjänst utgör en beskattningsbar transaktion om mottagaren av tjänsten är en juridisk enhet vilken är separerad från tillhandahållaren. Om så inte är fallet utgör tillhandahållandet inget tillhandahållande mot ersättning och transaktionen utgör därmed inte en beskattningsbar transaktion. Följaktligen krävs det att filialen, oberoende av sitt huvudkontor, bedriver en ekonomisk verksamhet och även bär risken för denna verksamhet för att en transaktion mellan ett huvudkontor och en filial skall utgöra en beskattningsbar transaktion. Baserat på den faktiska relationen mellan ett huvudkontor och en filial kan slutsatsen dras att transaktionerna mellan ett huvudkontor och en filial inte bör utgöra beskattningsbara transaktioner. Frågan kring huruvida transaktionerna i Skandia America utgjorde beskattningsbara transaktioner eller inte blev dock aldrig behandlad av EU-domstolen i Skandia America. EU-domstolen fastställde nämligen bara att transaktionerna mellan huvudkontoret och dess filial skulle utgöra beskattningsbara transaktioner, men redogjorde aldrig för varför. I och med det ovan sagda är det av vikt att diskutera till vilken utsträckning EU-domstolens dom i Skandia America kommer att tillämpas, speciellt då domen har föranlett många frågor. Inlednignsvis kan det kosntateras att domen borde tillämpas bland alla medlemsstater inom EU då domen grundar sig på EU-rätten och de principer som följer därav. Dessutom måste alla medelmsstater följa det som framgår av EU-rätten och därmed inte tolka de olika artiklarna i Mervärdesskattedirektivet på ett sätt som strider mot syftet med detta direktiv. Följaktligen måste medlemsstaterna inte bara anpassa sig efter Mervärdesdirektivet utan även efter EU-domstolens praxis. Vad gäller Skandia America kan EU-domstolen däremot inte ha haft som avsikt att tvinga de olika medlemsstaterna att anpassa deras mervärdesskattesystem, och då reglerna kring momsgrupper, på ett sätt som resulterar i att medlemsstaternas momslagar strider mot EU-rätten, vilket de tvingas göra om de följer vad som sägs i EU-domstolens dom i Skandia America. Jag grundar detta resonemang på det faktum att systemet med momsgrupper är väletablerat inom EU och tillåter varje medlemsstat att, på ett sätt som de anser lämpligt, introducera momsgrupper i deras momslagar. Baserat på detta menar jag att EU-domstolen inte kan ha haft som avsikt att begränsa möjligheten att införa momsgrupper, utan borde snarare haft som avsikt att förhindra skatteflykt. Därmed hade det varit mer befogat att, i enlighet med EU-rätten, fokusera på förhindrandet av skatteflykt och situationen där beskattning av transaktionerna mellan huvudkontoret och filialen uteblir istället för på den faktiska relationen mellan ett huvudkontor och dess filial samt möjligheterna att ingå i en momsgrupp

Romans, Roads, and Romantic Creators: Traditions of Public Property in the Information Age

The medialibrary is included within an overall development plan. This plan has been drawn up by the communal office and aims to finish in 2030. The aim of this design is to promote unification and comunication, especially in the central area of Sollentuna. The challenge that faces the municipality is to eliminate the division that has been forming since the time gave impetus to the rail.Today is not only the railway passing through the sector but also the commuter train.The two sectors clearly formed because of this communication system were even more sharply divided during the construcction of the so called million housing program.I have proposed a subway train. The media library has the purpose to contain several features that appeal to the publicon both sides of the line and thus generate a social contact that can develop good communication and cooperation. It was considered the young generation and their needs without leaving aside elderly.The design, the differens spaces and rooms, the buliding facilities, are intended to generate communication and unification among the users.Den Mediateket ingår i en övergripande plan för utveckling i centrala Sollentuna. Kommunen har en plan som de syftar till att avsluta år 2030. Syftet med denna konstruktion är att främia enande och kommunikation i den centrala delen av Sollentuna. Uttmaningen som  kommunenär har i framtiden är att eliminera den klyfta som har bildas efter järnvägskonstruktion. Järnvägen (och pendeltåget)passera genom området. De två sektorerna, tydligt utformade på grund av detta kommunikationssytem, var ännu kraftig isäer under byggande av den så kallade milljonprogramm. Skillnaden i både ekonomisk och social karakter blev tydligt markerade.Den mediabiblioteken har till syfte att innehålla flera funktioner som tilltalar allmänheten på båda sidor on linjen och därmed generera en social kontakt som kan utveckla en god kommunication och samarbete. Jag har övervägt den yngre generationen och deras behov utan all lämna åt sidan den äldre generationen. Anläggninggar, med den nya designen, är avsedda att generera kummunikation och enande bland användarna av alla åldrar

Transparent quantification into hyperpropositional contexts de re

This paper is the twin of (Duží and Jespersen, in submission), which provides a logical rule for transparent quantification into hyperprop- ositional contexts de dicto, as in: Mary believes that the Evening Star is a planet; therefore, there is a concept c such that Mary be- lieves that what c conceptualizes is a planet. Here we provide two logical rules for transparent quantification into hyperpropositional contexts de re. (As a by-product, we also offer rules for possible- world propositional contexts.) One rule validates this inference: Mary believes of the Evening Star that it is a planet; therefore, there is an x such that Mary believes of x that it is a planet. The other rule validates this inference: the Evening Star is such that it is believed by Mary to be a planet; therefore, there is an x such that x is believed by Mary to be a planet. Issues unique to the de re variant include partiality and existential presupposition, sub- stitutivity of co-referential (as opposed to co-denoting or synony- mous) terms, anaphora, and active vs. passive voice. The validity of quantifying-in presupposes an extensional logic of hyperinten- sions preserving transparency and compositionality in hyperinten- sional contexts. This requires raising the bar for what qualifies as co-denotation or equivalence in extensional contexts. Our logic is Tichý’s Transparent Intensional Logic. The syntax of TIL is the typed lambda calculus; its highly expressive semantics is based on a procedural redefinition of, inter alia, functional abstraction and application. The two non-standard features we need are a hyper- intension (called Trivialization) that presents other hyperintensions and a four-place substitution function (called Sub) defined over hy- perintensions

Modeling the Influence of Land Use Developments on Transportation System Performance

The growth in the urban population has influenced urban sprawl, congestion, and subsequently, delays on the existing road infrastructure. New land use developments occur in every part of the city due to rapid economic development and to meet the demand for better living standards. The induced traffic volume generated from such land use developments often results in increased congestion and vehicular delay on the existing roads. With recent advancements in the technology, it is possible to capture continuous, and comprehensive travel time data for every major corridor in a city. Therefore, the goal of this research is to model the influence of land use developments on travel time variations to improve the mobility of people and goods. Data for 259 road links were selected within the city of Charlotte, North Carolina (NC). Three years of travel time data, from the year 2013 to the year 2015, were collected from the private agency. Thirty-five different types of land use developments were considered in this research. The spatial dependency was incorporated by considering the land use developments within 0.5 miles, 1 mile, 2 miles, and 3 miles of the selected road link. Forty-eight statistical models were developed. The results obtained indicate that land use developments have a significant influence on travel times. Different land use categories contribute to the average travel time based on the buffer width, area type, and the link speed limit. Developing the models by classifying the links based on the speed limit (\u3c 45 mph, 45 to 50 mph, and \u3e 50 mph) was observed to be the best approach to examine the relationship between land use developments and the average travel time. Also, typically travel time on a selected road link is higher during the evening peak period compared to the morning peak and the afternoon off-peak period. Further, the results obtained indicate that the number of lanes and the posted speed limit are negatively associated with the travel time of the selected link

Independent Living and Attendant care in Sweden: A Consumer Perspective

[Excerpt] One of the main aims of the growing Independent Living Movement , the international civil rights movement of people with disabilities, has been to gain control over the services that are necessary for participating in society on equal terms. Of these services attendant care has been identified by the movement as perhaps the most critical prerequisite for a dignified and productive life for persons with severe disabilities

Advance telephone calls ahead of reminder questionnaires increase response rate in non-responders compared to questionnaire reminders only : The RECORD phone trial

Peer reviewedPublisher PD

1979 Media Guide

1979 Men\u27s Basketball Media Guide, George Fox College

The VITI program: Final Report

In this report we present our findings and results from the VITI program in 2000. The focus of the research work undertaken by VITI has been to provide electronic meeting environments that are easy to use and afford as natural a collaboration experience as possible. This final report is structured into three parts. Part one concerns the VITI infrastructure and consists of two sections. The first section describes the process of establishing the infrastructure, concentrating on how the work was done. The second section presents the actual infrastructure that is in place today, concentrating on what has been put in place. Part two examines the use the VITI infrastructure has been put to, giving examples of activities it has supported and discussing strengths and weaknesses that have emerged through this use. Finally part three considers the future of distributed electronic meeting environments. It is recommended that the report be read in the order in which it is presented. However, each section has been written as a standalone document and can be read independently of the others

LEAD Program Evaluation: Recidivism Report

The LEAD program was established in 2011 as a means of diverting those suspected of low-level drug and prostitution criminal activity to case management and other supportive services instead of jail and prosecution. The primary aim of the LEAD program is to reduce criminal recidivism. Secondary aims include reductions in criminal justice service utilization and associated costs as well as improvements for psychosocial, housing and quality-of-life outcomes. Because LEAD is the first known pre-booking diversion program of its kind in the United States, an evaluation is critically needed to inform key stakeholders, policy makers, and other interested parties of its impact. The evaluation of the LEAD program described in this report represents a response to this need.Background: This report was written by the University of Washington LEAD Evaluation Team at the request of the LEAD Policy Coordinating Group and fulfills the first of three LEAD evaluation aims. Purpose: This report describes findings from a quantitative analysis comparing outcomes for LEAD participants versus "system-as-usual" control participants on shorter- and longer-term changes on recidivism outcomes, including arrests (i.e., being taken into custody by legal authority) and criminal charges (i.e., filing of a criminal case in court). Arrests and criminal charges were chosen as the recidivism outcomes because they likely reflect individual behavior more than convictions, which are more heavily impacted by criminal justice system variables external to the individual. Findings: Analyses indicated statistically significant recidivism improvement for the LEAD group compared to the control group on some shorter- and longer-term outcomes