ABSTRACT:A fiscal registry or database is supposed to record geometric, legal, physical, economic, and environmental characteristics in relation to property units, which are subject to immovable property valuation and taxation. Apart from procedural standards, there is no internationally accepted data standard that defines the semantics of fiscal databases. The ISO 19152:2012 Land Administration Domain Model (LADM), as an international land administration standard focuses on legal requirements, but considers out of scope specifications of external information systems including valuation and taxation databases. However, it provides a formalism which allows for an extension that responds to the fiscal requirements. This paper introduces an initial version of a LADM -Fiscal Extension Module for the specification of databases used in immovable property valuation and taxation. The extension module is designed to facilitate all stages of immovable property taxation, namely the identification of properties and taxpayers, assessment of properties through single or mass appraisal procedures, automatic generation of sales statistics, and the management of tax collection, dealing with arrears and appeals. It is expected that the initial version will be refined
Condominium is a special and relatively new type of property right emerged in the last century to be a remedy for the management problems in multi-unit buildings. There are many types of condominium regimes, as described in EUI (2005), UNECE (2005) and van der Merwe (2016). The common elements include: (a) Individual right to an apartment, (b) co-ownership (joint ownership) of the common property or the whole property, and (c) membership of an incorporated or unincorporated owners' association (van der Merwe, 2015, p. 5). The ownership shares in the common property are here referred to as co-ownership shares; yet, alternative terms include ownership fraction, condominium share, participation quota, share value, and unit entitlement. Generally, these shares will determine the proportional contribution to the common expenses and the share of common profits, as well as the voting power of each condominium unit owner in the administration of the condominium. The most common approaches to the determination of the co-ownership shares are based on equality, relative size or relative value of each condominium unit, or a combination of such (van der Merwe, 1994, p. 57-58). The literature presents detailed descriptions and comparative analysis related to condominium systems in different jurisdictions (e.g.
ÖzYabancı okullar, Osmanlı devletinde Avrupalılara ticari alanda ayrıcalıklar verilmesi ve zamanla bu ayrıcalıkların kalıcı olması neticesinde açılma imkânı bulmuĢlardır. Osmanlı topraklarında faaliyet gösteren yabancı okullar ilk olarak Fransızlar daha sonra ise Ġngilizler tarafından açılmıĢlardır. Daha önce Ġstanbul Ġngiliz Erkek Lisesi ile ilgili, Metin Ünver "Osmanlı Devletinde "ki Ġngiliz Ticaretinin Almanya karĢısında gerilemesi tartıĢmaları bağlamında Ġstanbul"da Ġngiliz Erkek Lisesinin kuruluĢu" adlı çalıĢma ile Osmanlı toprakları üzerinde yabancı devletlerin ekonomik anlamda nüfuz sahibi olabilmek için rekabet aracı olarak açılan okullar bağlamında değerlendirmiĢtir. Bu çalıĢmada ise konumuzun temelini teĢkil eden NiĢantaĢı Ġngiliz Erkek Mektebi adlı çalıĢmanın orijinali olan "Zükura Mahsus İngiliz Mektebi" baĢlıklı Osmanlıca belge bağlamında okulun açılıĢı, öğrenci kabul Ģartları, yapısı, okul teĢkilatı ve öğretilen dersler, ders içerikleri gibi bilgileri verip bu bilgiler değerlendirilmeye çalıĢılmıĢtır. Bu bilgiler BaĢbakanlık Osmanlı arĢivinde konu ile ilgili arĢiv belgeleri ile desteklenmiĢtir. Bu çalıĢma ile eğitim tarihi alanında yapılan çalıĢmalara katkıda bulunmak amaçlanmıĢtır.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.