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This study examines the effectiveness of the regulatory framework of Indian real estate investment trusts (REITs). Interviews were conducted with 30 industry experts using semi-structured questionnaires. The feedback from the interviews was systematically analyzed using content analysis. The original data were categorized into first-level codes and zero-order codes, and further, these codes were used to identify overarching themes. The results indicate that India's existing REIT model is functional and similar to comparable countries, such as the United Kingdom, France, Ireland, and China. However, there is a scope for improvement. To attract retail investors, it is suggested that tax regulations of REITs should be simplified, with a specific focus on the bifurcation of interest and dividend payments to the investors. The results also suggest that the interest received as loan repayment should be deducted from the initial acquisition cost to reduce the investor's capital gain. The study recommends the integration of REITs into the Realty Index to increase investors' confidence. It also suggests revising the treatment of security deposits from the Net Distributable Cash Flow (NDCF), as it is not a direct income of the REIT. These suggestions contribute to filling the gap in the existing literature on Indian REITs. It also offers practical suggestions for policymakers to improve regulatory frameworks and improve investors' confidence. [ABSTRACT FROM AUTHOR]

When an innovator's right is infringed, the length of time it takes to resort to the judiciary for a final ruling in the dispute leads to increased damage to the rights of the innovator and the possibility of losing evidence to prove the right. This requires the innovator to resort to temporary measures to protect the right subject to infringement. Preventive protection of the rights of the innovator is embodied in measures that innovators are required to take, such as precautionary seizure. It supports the protection of the rights of the innovator, provided that the appropriate security is deposited to compensate the person harmed by those measures if it becomes clear that the person requesting the reservation does not have the right to request temporary protection. This paper evaluates all aspects of the temporary procedural protection of innovator rights in Federal Law No. (11) of 2021 regarding the organization and protection of industrial property rights and comparative laws. [ABSTRACT FROM AUTHOR]

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Until recently, the issue of securities in Austria required the issue of certificates in paper form. This historic principle has proven to be outdated in today 's times Of increasing digitalisation. To address this, Austria introduced the concept of a so-called "Digital Global Certificate". Thus, the Austrian Securities Deposit Act (SDA) was amended accordingly and now provides a legal basis for the fully digitised issue of debt securities and investment fund certificates. By allowing the issue of these securities on a completely digital basis, Austria managed to set lip a promising legal framework for national and international market participants. [ABSTRACT FROM AUTHOR]

This study aims to find out about the influence of the type of liquid collateral on the customer's decision to take Cash Collateral Credit and; The influence of the credit process through digital marketing on the customer's decision to take Cash Collateral Credit at Bank ABC. As mentioned earlier, this research is a qualitative research framed using the CIT (Critical Incident Technique) method. It was found that CCC's outstanding did not grow significantly and was still far below 1% (one prosen) both in terms of total outstanding KYD (Credit Granted) and from total outstanding deposits. The fact that CCC's NoA did not grow significantly and is still further below 1% (one prosen) is both reviewed from the total NoA of KYD given and of the total NoA of deposits. Moreover, from Table 1.2, it can be seen that liquid-type collateral such as CCC at Bank ABC seems less interested when compared to loans with non-liquid collateral. [ABSTRACT FROM AUTHOR]

The VA Supportive Services for Veteran Families (SSVF) program is one of the largest housing assistance programs in the US. One of the key components of this program is temporary financial assistance (TFA) which can be used for rent, security deposits, utilities, and other housing-related expenses. The objective of this paper was to identify characteristics of SSVF enrollees that are associated with receiving any TFA and the amount of TFA received. We conducted a mixed methods study which included a retrospective cohort study of Veterans who entered the SSVF program between 10/2015 and 9/2018 and interviews with 20 SSVF grantee employees. Important characteristics that were positively associated with TFA included African American race, female sex, having a spouse or partner, number of children, education, employment, monthly income, and receiving VA healthcare services. Factors negatively associated with receiving any TFA or the amount of TFA included older age, Medicaid insurance, previous homelessness, and a mental illness diagnosis. Interviews with grantee employees revealed that income-related factors were by far the most influential determinant of whether to give TFA and the amount of TFA to give Veterans enrolling in SSVF. [ABSTRACT FROM AUTHOR]

The article focuses on whether a company, which acted as an indirect customs representative for imported goods, is entitled to deduct the import value-added tax (VAT) as input VAT. It revolves around whether this company, which provided customs clearance and transportation services and did not use the imported goods for its own taxable transactions, can claim a deduction for the import VAT.

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In the early years of the July Monarchy, the antislavery activist of color Charles Auguste Bissette petitioned the Ministry of the Navy and Colonies on behalf of Hippolyte Roux, a former slave, to reclaim a security deposit left in the Martinique Treasury a decade earlier, prior to Roux's arrival in Paris. Roux's journey to freedom, and Bissette's advocacy for him, allow us to see how French policy evolved towards slaves and free people of color entering the metropole over the first half of the nineteenth century. As the July Monarchy sought to eliminate racially discriminatory legislation, it encountered the liminal status of the patroné , which had precedents in the colonial laws of Île Bourbon and Martinique during the Empire and customary practice in Martinique during the Restoration. Bissette, at the height of his influence with the July Monarchy, was successful in persuading the Ministry—through legally suspect arguments—to refund Roux's 1,000 livre deposit since the aim of regularizing Roux's status as a free man in the metropole coincided with the Ministry's aims of reconciling the ambiguous status of the patronés (also known as libres de fait and libres de savane) in the colonies. The restoration of France's Free Soil policy in 1836 marked a return to class-based distinctions of colonial slavery and metropolitan freedom and the elimination of the category of patroné. Au début de la monarchie de Juillet, l'activiste antiesclavagiste Charles Auguste Bissette a adressé une pétition au Ministère de la Marine et des Colonies de la part de Hippolyte Roux, ci-devant esclave, afin de réclamer un cautionnement déposé au trésor de la Martinique une dizaine d'années plus tôt, avant l'arrivée de Roux à Paris. Le passage de Roux à la liberté, et les efforts de Bissette pour promouvoir sa cause, nous permettent de comprendre comment la politique de la France par rapport aux esclaves et aux gens de couleur libre évolua pendant la première moitié du dix-neuvième siècle. Alors que la monarchie de Juillet cherchait à révoquer la législation racialement discriminatoire, elle rencontra l'état liminal du « patroné », ce qui a eu des précédents dans les lois coloniales de l'île Bourbon et de la Martinique pendant l'Empire et dans les pratiques coutumières à la Martinique pendant la Restauration. Bissette, à l'apogée de son influence chez la monarchie de Juillet, réussit à persuader le Ministère – même si ses arguments étaient erronés – de rembourser le cautionnement de 1,000 livres à Roux, puisque l'objectif de régulariser son état comme homme libre au métropole s'accordait avec les buts du Ministère de réconcilier l'état ambigu des « patronés » (aussi connus par les termes « libres de fait » et « libres de savane ») aux colonies. La restauration de la politique de Sol Libre français en 1836 marqua un retour à la distinction sociale entre l'esclavage colonial et la liberté métropolitaine, aussi bien que l'élimination de la catégorie du patroné. [ABSTRACT FROM AUTHOR]

Copyright of De Computis is the property of Asociacion Espanola de Contabilidad y Administracion de Empresas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Nowadays, the role of the sharing economy in tourism increases, the number of people involved as guests or hosts rising day by day. This dynamic generates a viable alternative to the traditional services, allowing tourists to customise their trips and enrich their experiences. This paper focuses on accommodation services, investigating the factors influencing the prices established by Airbnb hosts. Using structural equation modelling, the authors analyse the influence of different categories of factors (listing's characteristics, hosts' involvement, listing's reputation, listing's location, and rental policies) on the average daily rate. The results emphasise that the hosts establish the listing's price based on listing's characteristics and on their involvement – the owners managing only one listing and the ones charging a security deposit value more their involvement, while the other hosts focus more on the listings' characteristics. The location of the listing counts for experienced owners, while for opportunist owners it has no importance. The listings' reputation has a negative impact on the price, contrary to the conclusions achieved in other studies, an aspect that supports the idea that price determinants differ across regions. [ABSTRACT FROM AUTHOR]

The magazine "GesR: Health Law" contains various articles on legal issues in the healthcare sector in its issue 3/2023. One article deals with genetic analysis and cooperation in the application area of the GenDG. Another article addresses legal concerns regarding the limitations of third-party access in the pharmacy market according to § 11 para. 1a ApoG. The case law comments include decisions of the BSG on security deposits for fee deductions to approved MVZ and surcharge payments for treatment cases before 2022. Other decisions concern various legal topics in the German healthcare system, such as surgical consent, recourse of a professional association against attending physicians, and the applicability of the DS-GVO to denominational hospitals. The text also provides information on current developments in the German Medical Association, the German Hospital Association, the Federal Chamber of Pharmacists, and the National Association of Statutory Health Insurance Funds. [Extracted from the article]

Security deposit is a special form of securing the landlord’s claim against the tenant. This institute is regulated by Section 2254 of Act No. 89/2012 Coll., The Civil Code. Although the rules on certainty may seem to be sufficient and clear to the first impression, after closer examination it is clear that this is not so and that there are a large number of unanswered questions which are mentioned in this paper, for example: Is the statutory maximum amount of security deposit sufficient? Is it possible to count on the security deposit given to the landlord and to supplement the security deposit during the tenancy relationship, if such an arrangement is included in the lease contract? And what about the return of the security deposit? The aim of the paper is to find a solution to the above-mentioned shortcomings of the Czech legislation on the basis of a comparison with the legislation of the Slovak Republic, which for historical reasons is very similar to the Czech legislation. [ABSTRACT FROM AUTHOR]

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In the context of promotion of financial inclusion in India, Payments Banks (PBs) have a key role to play as they accept small deposits from the poor and offer them low value remittance services. The unique feature of PBs is the size of remittances performed through technology platform being too large and value of each transaction being too small. Consequently, risk in remittance services is high and increasing. Therefore, Reserve Bank of India (RBI) imposed regulatory compliance norms on the part of PBs, which include minimum capital, Capital Adequacy Ratio (CAR), deployment of deposits in government securities, Cash Reserve Ratio (CRR) and best management practices. These are expected to ensure the financial soundness of PBs, strengthen safety in remittance services and protect the interests of small customers at large. Though the number of PBs is just six at present, considering the emerging business potential, a few more PBs are expected to come up. But from the study of financial analysis of PBs, it is observed that they face numerous issues which need to be addressed. Towards this end, the paper offers suggestions, besides discussing the origin, regulatory aspects, activity profile and performance review of PBs. [ABSTRACT FROM AUTHOR]

As housing costs increase faster than salary and wage growth worldwide, housing affordability stress (HAS) becomes an increasingly crucial urban problem. However, little evidence exists on under what preconditions HAS experiences are likely to be persistent. This study examines the predictors of chronic forms of HAS experiences in the Korean housing market, characterized by a unique tenure system represented by Jeonse renting (i.e., renting only with a security deposit) and severe regional disparities between the Capital region and the rest of the country. After classifying the longitudinal patterns of HAS between 2011 and 2020, we examine under which preconditions between 2007 and 2010 households were likely to experience chronic forms of HAS. The results reveal that certain combinations of household income, housing tenure choice, and location of residence significantly heighten the probability of experiencing chronic forms of HAS. This study contributes to the literature by highlighting the importance of the longitudinal view of HAS experiences and expanding knowledge about the potential mechanisms that drive chronic forms of HAS. • Strong state dependency exists in transitions of housing affordability stress (HAS). • The prevalence of falling into and escaping from HAS is asymmetrical. • The most significant predictor of longitudinal patterns of HAS is household income. • Both upward and downward tenure transitions are related to chronic forms of HAS. • Where a household resides is a significant precondition for chronic forms of HAS. [ABSTRACT FROM AUTHOR]

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)