Rental Payments Research Articles

Social Structure of Murghab Sovereign’s Estate (1889—1912): Plans and Reality

This study aims to explore the relationship between the economic development of the Murghab Sovereign’s Estate, established in 1897, and its social structure. The primary sources of this article are reports from the Bayramali Police Administration and accompanying statistical data from the years 1909 to 1912. Inductive analysis and synthesis of the factual data demonstrate that the capitalist relations emerging within the economy of the Murghab Estate had a significant direct impact on its social structure and the sociocultural everyday life of its inhabitants. It is noted that these natural capitalist tendencies were regulated by the Estate Administration in accordance with their objectives. With access to substantial irrigated lands, the Administration altered the conditions of land leasing, transitioning towards long-term leases with smallholder producers while reducing the proportion of tenants employing laborers. These smallholder tenants were intended to form the backbone of the estate’s social structure. Concurrently, the rules governing rental payments were modified, rendering them inconvenient for larger tenants. The infrastructure being developed within the estate was aligned with the needs of its population and the objectives set forth for the estate.

Problems of Monitoring Surface Waters in the Dnipro Basin

In Ukraine, the qualitative state of surface waters is unsatisfactory, especially in major water accumulation facilities of national importance, such as the Dnipro reservoirs. This situation necessitates changes in the state monitoring mission and regulatory policies in water use. Particular public importance lies in the objective assessment of the ecological and hydrological state of Ukraine's water bodies and waters, especially under the conditions of ecological-economic and military aggression, with respect to water bodies of national significance, such as the Dnipro reservoirs, primarily the Kremenchuk Reservoir. The study employs scientific methods of systemic analysis, including GIS analysis, generalization, and systematization, while considering synergistic approaches in the development of structural-logical schemes for monitoring systems in hydrology using the abduction method. The necessity of correlation analysis and the integration of surface water and soil monitoring systems has been investigated. For example, soil contamination with free nitrogen has led to a tenfold increase in nitrate concentrations in well water in the Poltava region over recent years. The analysis revealed insufficient observation points for surface water and a lack of systematic soil contamination surveys. It was demonstrated that monitoring of the Kremenchuk Reservoir should encompass not only the water quality of the reservoir itself but also the water-bearing streams, tributaries, and parts of the basin forming the reservoir, in accordance with the proposed structural-logical schemes. It was identified that only 0.1% of the 35 billion UAH allocated over the past 12 years to the Dnipro River rehabilitation program was spent on water monitoring, while water rental payments account for only 20% of state and municipal water management expenditures. A structural-logical scheme for the development of hydro-ecological monitoring of the water environment in part of the Dnipro basin has been proposed. Structural-logical schemes for the development of a spatial monitoring framework for the integral system of the Kremenchuk Reservoir's components have been suggested. The need to establish an information-analytical center for state water monitoring in Ukraine has been identified.

Development and Implementation of a “Real Estate Web Application” for Modern Web Application

A real estate management system is one of the modern software solutions developed to keep up and improve on the management and operating process within the real estate industry. Real estate is one of the fastest-growing industries on a global level and thousands of properties are issued every day, which calls for effective automation in some property management activities. REMS has solutions to all these issues in the very complete system platform that encompasses various aspects of property management, such as placement, tenant management, tracking of finances, and scheduling of maintenance. All these are brought together by the most advanced technologies, namely cloud computing, artificial intelligence, and data analytics, when forming a strong and user-friendly system for the real estate professional. Generally, it provides a database core that allows instant access to information regarding properties which can make communication and collaboration between parties in the management of property ownership-owners, managers, tenants, and service providers-well easier. Its easy-to-use interface gives the user the ability to deal most efficiently with property listings, tenant information, rental payments, financial reports generation, and requests for maintenance. The main elements of the system include an intelligent listing module that enables real estate agents to give detailed descriptions, images, and pricing information about their property listings. Management of tenants through a specific module ensures effective onboarding while still regulating managerial management of rental agreements, rent collection, and other communications with tenants. REMS also incorporates a full-scale financial tracking component. In the case of rent calculation, it would further advance into generating invoices and track expenses and offer detailed financial reports.

JOINT OWNERSHIP OF LAND: ISSUES AND SOLUTIONS ACCORDING TO THE NATIONAL LAND CODE 1965 AND ISLAMIC LAW

Joint ownership of land refers to the ownership of land by two or more individuals or entities in undivided shares, known as co-ownership under the National Land Code 1965. This form of ownership can potentially hinder efforts to develop or utilize the land. Therefore, this study aimed to identify related issues and propose appropriate solutions based on the National Land Code 1965 and Islamic law. This qualitative study employed a content analysis design and data as well as information were collected through document analysis, which were then analysed descriptively. Findings indicate various issues in relation to joint ownership of land, including the negative attitude of owners, sale of individual land share or portion by co-owners, partial land acquisition, quit rent (land tax) payments, inheritance distribution, and limited freedom to develop the land. Therefore, this study proposed several solutions including selling or leasing the land, partitioning the land, utilizing the takharuj (partner buyout) or muafakat (mutual agreement) methods, and incorporating the al-Syufah concept into the National Land Code 1965.

HOUSING SUPPORT POLICIES IN PANDEMIC TIMES AND INTERRELATIONS WITH INSTITUTIONAL TRUST: A MIXED-METHODS APPROACH

Housing was crucial during the COVID-19 pandemic, as “staying at home” was the first line of defense against the virus. To reduce the economic downturn’s impact on housing security, preventive and supportive measures were developed, such as moratoria on rents and mortgages. This paper aims to analyze the opinions of tenants and indebted homeowners about the housing support policies implemented during the pandemic crisis and explore the relation with the level of trust in institutions — an aspect not yet studied. A mixed-methods approach is used based on quantitative and qualitative data from a nationwide online survey conducted in 2021. Quantitative data was analyzed using the software SPSS, and qualitative data was analyzed through thematic analysis. Thematic analysis of 377 answers to open questions (e.g., “What is your opinion on the exceptional financial regime for payment of rents?”) shows that homeowners’ opinions (positive or negative) are mainly supported by their perceptions of the effectiveness of measures introduced to protect families from economic shocks resulting from the pandemic. For tenants, besides effectiveness, opinions are also determined by evaluation of the quality-of-service delivery and responsiveness. Variance analysis shows that tenants with a positive opinion tend to present higher levels of trust in public institutions compared to those with an unfavorable opinion. The study shows that housing support measures during COVID-19 in Portugal were met with mixed trust levels, with positive views linked to higher institutional trust and negative perceptions tied to concerns over fairness, efficiency, and long-term impacts. It concludes by emphasizing the importance of effective policy design and implementation in times of crisis and the psychosocial consequences of not achieving envisioned aims.

Analisis Rasio Likuiditas, Solvabilitas, dan Profitabilitas PT. Garuda Indonesia Persero Tbk Sebelum dan Setelah Penerapan PSAK 73

Leasing is an agreement between the lessor (leasing company) and the lessee (customer) in which the lessor provides goods with the right to use by the lessee in exchange for rental payments for a certain period. PSAK 73, which was established in 2020, regulates the recognition, measurement, presentation and spread of rent, especially for lessee. PSAK 73 only allows lessees to classify leases as finance leases so that assets and liabilities from lease transactions are recognized in the statement of financial position, with offers for short-term leases and leases with low-based assets. The aim of this research is to find out how the implementation of PSAK 73 regarding rent has an impact on the financial performance of PT Garuda Indonesia (Persero) Tbk. This research uses financial ratio analysis Current Ratio, Debt to Asset Ratio, Debt to Equity Ratio, and Return On Asset Ratio

Factors Influencing Consumers’ Resistance Towards Property Rental Payments In Proptech Apps

This study investigates the reasons behind resistance to using the payment functionalities of proptech apps among users who have adopted the search features but not the payment feature. To explore this, the study employs Innovation Resistance Theory (IRT), mixed with variables from UTAUT2. Previous research showed that various barriers can influence user resistance to app payments. A mixed-methods approach is used in this research, combining qualitative preliminary testing and quantitative main testing. The study adopts convenience sampling to gather data. Data were collected through questionnaire and analyzed using Multiple Linear Regression Analysis in SPSS 27.0. The findings reveal that three main barriers—Risk, Tradition, and Image—significantly influence users from making payments through proptech apps. The Risk Barrier pertains to concerns over security and privacy. The Tradition Barrier involves users' preference for conventional method ways over alternatives. The Image Barrier relates to the perception of the app's reputation and trustworthiness. Future research recommendation include conducting discriminant analysis to compare non-adopters of proptech app payments distinct groups, incorporate demographic elements such as age, income, and gender as moderating variables and including additional independent variables that can expand the research scope. This study contributes to the existing literature by addressing user resistance to increase the adoption of digital payment functionalities in proptech applications. The findings can help app developers and marketers design better strategies to overcome these barriers and promote wider acceptance of proptech app payments.

Налоговые и таможенно- тарифные инструменты изъятия нефтяной ренты в доход российского бюджета

For countries focused on the extraction and processing of natural resources, including Russia, the crucial task is to ensure the rational extraction and distribution of natural rent. The tax model applied to natural rent should facilitate its optimal allocation to the budget without undermining the motivation of resource users to invest. The purpose of this study is to gauge the extent of oil rent extraction to the Russian budget and to propose strategies to improve the efficiency of oil rent redistribution to the state budget. According to the author’s hypothesis, export customs duties, compared to the mineral extraction tax, are more effective in achieving the desired redistribution of funds from resource users to the budget. The analysis shows that from 2005 to 2022 up to 87% of the oil rent received in Russia was extracted through rent payments to the state budget. However, in recent years the degree of oil rent extraction has decreased to 56%. This decline can be attributed to the tax maneuver initiated in Russia since 2015, entailing the reduction and eventual abolition of export customs duties and an increase in the mineral extraction tax rate. The results obtained indicate a decline in effectiveness of rent-based taxation in Russia due to the decreasing fiscal significance of rent payments. Furthermore, their regulatory function, designed to stimulate taxpayers to make investments, has weakened. These findings provide valuable insights for shaping fiscal policies and lay the foundation for further research in this area.

More than one way to peel an orange : A fresh approach to building an effective lease administration function

This paper explores the evolving landscape of lease administration, prompted by shifts in labour markets, growing complexities of financial reporting for lease agreements and the emergence of robust lease management technology. Lease administration emerges as a critical business function, with a focus on managing lease data, ensuring accurate rent payments and navigating compliance and landlord relationships, while providing realtime reporting capability for business stakeholders. In addition, lease administrators transition from labour-intensive manual processes to a more analytical and technical approach. Given the altered environment in lease management requirements, tools and skill sets, now is an ideal juncture for companies to assess their current lease administration operating model, and the paper introduces a perfect assessment tool. The Lease Administration Framework, a proactive lease administration management system, highlights strategies and decisions for managing a company’s real estate portfolio while considering the use of in-house teams and outsourced service providers. The paper advocates for a tailored approach to be aligned with organisational needs, while emphasising the importance of evaluating talent, technology and risk tolerance in the decision-making process. By following the framework, corporate real estate (CRE) leaders can ensure financial prudence, gain the agility to allocate resources strategically, invest in growth initiatives and weather economic uncertainties.

Optimization of Methods for Rent Assessment of Land Parcels with the Permitted Use for Improvement

The paper deals with the comprehensive study of calculation methods and the author’s methodology for adjusting the amount of rental payments for land parcels in state ownership with the permitted use for improvement using the case of Irkutsk city. The paper is focused on the urgent problem of compliance with established principles for determination of rent for land parcels, especially the principles of predictability of calculations, prevention of deterioration in the economic condition of land users and support of socially significant activities. A study of domestic and foreign practice has revealed two main problems in calculation of land rent: the adequacy of the cadastral value of land, mainly due to taking into account the maximum number of relevant factors, and the correctness of adjustment factors to this value when determining the rental rate. Using Irkutsk city as an example, the following shortcomings were found in the existing approaches: inaccuracy of the calculations and fixed coefficients and percentages applied to the calculation of rent within the municipality, regardless of the forms of permitted use. Special attention is paid to areas intended for improvement. These areas cannot be classified as investment assets that bring economic benefits. It is proposed to individualize the determination of adjustment factors to the cadastral value, taking into account the cadastral quarter and the type of permitted use. The developed changes comply with the principles for determination of rent enshrined in the legislation of the Russian Federation. The proposed methodological improvements were tested by comparison of actual and estimated rent receipts to the budget of Irkutsk city in 2023. The application of the proposed methodology will prevent the termination of land lease agreements due to unreasonably inflated rent costs, ensuring a balance of public and private interests.

In Debt but Still Happy? Homeownership and the Satisfactions with Housing and Life

We investigate the relationship between homeownership and life as well as housing satisfaction. Following several studies, we confirm the positive relationship between housing satisfaction and homeownership using panel data from Germany. Contrary to most of the literature, we find no positive significant effects of a home purchase on life satisfaction in the long-term. Analyzing short-term effects in an event-study design, we show that both life and housing satisfaction anticipate the acquisition and adapt shortly after. Debt-free buyers, however, do not experience anticipation or adaptation effects at all. Comparing outright homebuyers to debt-financing owners, we show that having a real estate loan affects homeowners’ life satisfaction negatively. The larger the mortgage burden relative to the household income and the last rent paid, the larger is the negative effect on life satisfaction. We conclude that the mortgage burden of a home purchase can offset the positive effect of homeownership.

Understanding the norms and difficulties with advance rent payments in Ghana

ABSTRACT The prevailing norm in Ghana’s rental housing market involves a mandatory and recurrent advance rent payment of two years or more by renters to their landlords. This paper employs sociological institutionalism, coupled with mixed-methods research design, to investigate the challenges renters face in adhering to the norm and its associated implications. Based on a survey of 362 renters across Ghana and an in-depth literature review, our findings demonstrate that extended advance rent periods, employment-related reasons, and limited savings are the primary factors contributing to the challenges renters face regarding the norm. Adhering to this norm often transforms renters into perpetual borrowers, limits personal development, and alters savings behaviour. The norm’s deep entrenchment can be attributed to Ghana’s political economy, market operations, and institutional deficiencies, perpetuating its prevalence. This research has implications for proposed interventions in the rental housing sector and advances our theoretical understanding of the emergence of distinct norms.

Disclosure of information on cash flow in accounting (financial) statements

The Ministry of Finance of the Russian Federation, as the state regulator of accounting, annually discloses new aspects of improving the Cash Flow Statement included in the accounting (financial) statements, including by issuing annual recommendations to auditors and audit organizations on verifying the reliability of annual statements. Further recommendations were formulated for reporting for 2023. In the cash flows reflected in the cash flow statements, tax payment flows must be clearly separated, including separately cash flow for the payment of income tax and all other taxes, tax payment flows by the reporting company as a tax agent. Special requirements are established for the disclosure of information on rental payments from the tenant and the landlord. The non-governmental accounting regulator “Accounting Methodological Center” also in its Recommendations sets out its position on the reflection of cash flows for the payment of value added tax by the reporting organization. When conducting research, we used such methods as analysis and synthesis, comparison, grouping method, analogy method, logical approach, systematic approach. As a result of the conducted research, this article, in particular, presents generalized requirements for the formation of information on cash flows for current (operating), investment and financial activities of reporting organizations. In addition, in this paper, proposals are made to improve the accounting standard for the formation of cash flow statements. The results of this study will be of interest to a wide range of readers studying various problems of modern Russian and foreign accounting, and can also be used in the educational process of higher educational institutions.

Triple-net leased property portfolios and operational efficiency: Evidence from the U.S. REIT market

Triple-net leases are legal agreements by which tenants, beyond rent payments, are responsible for operating expenses such as real estate taxes, insurance, and maintenance costs. We examine the relative operational efficiency of Real Estate Investment Trusts (REITs) holding property portfolios consisting of majority triple-net leases. Results suggest REIT holding triple-net leased portfolios are more operationally efficient than their counterparts. Our results suggest that selecting proper lease expense provisions specifying who carries the obligation of operating expenses is a determining factor of REIT operational efficiency.

Information and methodological provision of statistical analysis of the intensity of subsoil use in Ukraine in accordance with the goals of sustainable development in the pre-war and war period

It has been established that the information base for the statistical analysis of the intensity of subsoil use is aggregated statistical information based on individual statistical data contained in the Tax Declaration on rent payments with its annexes. An analysis of the structure of tax revenues of rent payments to local budgets by region of Ukraine for 2021 was carried out. It was found that Dnipropetrovsk region has the largest share of rent payments as tax revenue of local budgets, and Odesa region has the lowest. Regions were grouped according to the components of the rent in terms of natural resources. Zhytomyr region is the leader in terms of tax revenue from rent for the use of forest resources, Zaporizhia region for water resources, Poltava region for national importance, and Kyiv region for subsoil of local importance. The distribution of regions according to the amount of rent for the use of subsoil of national and local importance is given. It was found that the vast majority of local budgets have a predominance of the amount of rent received for the use of subsoil of national importance over local ones, except for Kyiv, Ternopil and Chernivtsi regions. The regions of Ukraine were grouped by specialization in subsoil use based on the local budgets of each region for 2021. Ten regions specialize in the use of subsoil of national significance. Nine regions have the highest share of tax revenues from rent for the use of forest resources. Four regions have specialization in the use of water resources. Subsoil of local importance is a priority natural resource for the Ternopil region. An assessment of the profitability of mining enterprises among all enterprises of the extractive industry and the development of quarries by region during the period of martial law was carried out. It was found that in most regions of Ukraine in 2022, more than half of the mining enterprises were unprofitable.

Rent My Stuff

This research introduces "Rent My Stuff," a novel e-commerce platform designed to address the underutilization of expensive items by enabling peer-to-peer item rental. In contemporary consumer culture, numerous products incur significant costs but experience limited personal use. "Rent My Stuff" provides a solution by allowing users to upload items for short-term leasing, catering to individuals who cannot afford to purchase items for infrequent use. The platform differentiates itself from traditional online marketplaces by focusing on the temporary lease of items rather than outright ownership. The user-friendly interface facilitates the easy upload of items, requiring essential lessor information such as address proof and location. User authentication through login allows for the addition of multiple products and personal details, enhancing the platform's versatility. Safety considerations are paramount, leading to the inclusion of a rent payment feature. This feature ensures accountability between lessors and lessees, contributing to a secure and transparent transaction environment. The underlying database, implemented in PHP, securely stores product information and user data. An analysis of existing systems reveals a gap in the market, with current applications primarily supporting the buying and selling of used items but lacking features for short-term item leasing. The proposed system aims to bridge this gap by providing a technology-oriented, cost-effective, scalable, and robust solution for renting items to users. The project follows the Spiral Model of Software Development, incorporating communication, planning, modelling, construction (coding and testing), and deployment phases. Modules include user authentication (login and sign- up), a map feature for contacting developers, and a checkout module for payment and finalizing the lease. Key Words: E-commerce, Online marketplace, Item rental, Sharing economy, Product leasing, Platform for renting

Application of marketing tools in agricultural land market

Goal – the issues of development of agricultural land market are considered, since this specific type of operation with land plots requires the use of marketing tools that are more adapted to modern conditions. Methods – during the research, comparative method was used, on the basis of which the state of agricultural land was analyzed using the example of the Akmola region; statistical – based on the use of statistical data on supply and demand for land for agriculture. Results – it was determined that formation and expansion of the land market is one of the most important directions of land policy in Kazakhstan. It has been revealed that land resources occupy a special place in the system of socio-economic categories. An analysis of agricultural lands was carried out, which is associated with their special significance as the most important production potential in agricultural sector. Marketing concepts– as one of the ways to develop land market are shown. It is substantiated that the main type of payment for land is currently rent, since the bulk of agricultural land (98%) is leased. Conclusions – the main provisions obtained during the study can be used as information and analytical material for developing a methodology for calculating rental payments by determining criteria for improving the consumer properties of agricultural land. The pricing process requires new approaches, in particular, the existing methodology for calculating rent on agricultural land is outdated and needs to be improved, which will help stabilize and expand the volume of agricultural production, increase the intensity and efficiency of management.

Does temporary land retirement promote organic adoption? Evidence from the Conservation Reserve Program

AbstractThe Conservation Reserve Program (CRP) allows agricultural producers to temporarily remove environmentally sensitive farmland from production in exchange for a yearly rental payment. While enrolled in the CRP, land typically complies with standards for organic certification, which prohibit the use of synthetic pesticides and fertilizers for three years prior to harvest. In this paper, we study the extent to which recent participation in the CRP promotes organic certification. We do so by estimating the relationship between exiting CRP contracts and new organic certifications at the county level over the years 2011–2020. Our primary results are based on an instrumental variables estimator, where we use the number of expiring CRP contracts as an instrument for endogenous net‐exiting CRP contracts. We find that the exit of land from the CRP leads to increases in organic adoption, and estimate a 0.029% increase in new organic operations in response to a 1% increase in net‐exiting CRP contracts. By highlighting this important co‐effect of the CRP, our analysis contributes to contemporary discussions exploring the long‐term linkages between land conservation policies, organic agriculture, and other conservation practices.

Women entrepreneurs and government neglect in the face of Covid-19: resilience of social cadets through online commercial innovation

One of the major social transformations brought about by Covid-19 in Cameroon with the internet tool is the development of e-shop commercial activities. At the center of this movement are women whose socio-economic profiles show that they are in a situation of financial vulnerability. The areas of commercial intervention of these women range from the clothing industry to the food industry, including cosmetics, catering and natural health products. If their motivations are part of a dynamic of personal development which is linked to their career paths, most of these women make digital platforms spaces of economic profitability to escape their precarious state. Relying on a network of wholesale suppliers based in China, Turkey or in large shopping centers in the cities of Yaoundé and Douala, the sellers participate in the dematerialization of sales spaces for their digitalization. This is explained by the numerous advantages offered by the phenomenon: the payment of rent which replaces payment of the internet package for various transactions. This form of utilitarian accumulation of digital capital provides information not only on the socio-economic transformation of Cameroon by social cadets but also on the meaning of the relationships between these online sellers, their customers and their suppliers and the patriarchal structure of the social system. The aim of this work is to understand, beyond a precarious environment, the capacity of women entrepreneurs in the unstructured economy sector to overcome the changes brought about by Covid-19. To do this, the analytical approach is structuralist, it relies on a network of symbolic relationships which would make possible the political analysis of the position of women in Cameroon, the crisis situation and their empowerment.

Credit access and housing insecurity: Evidence from winter utility shutoff protections

Fifty-six percent of urban renters face some level of housing insecurity. I explore the role of credit access, or lack thereof, as a contributing factor. To do so, I study a temporary line of credit extended to households in the form of protection from heat shutoffs during the winter. These protections allow households to delay winter energy payments without risk of losing their heat. I adopt a triple difference-in-differences (DDD) approach, leveraging variation in states’ shutoff protection dates and census tracts’ average energy burdens. I estimate that the temporary extension of credit reduces the eviction filing rate by 4% in census tracts with high energy burdens. I provide suggestive evidence that eviction filings do not spike after the temporary credit access ends, implying a net negative effect of temporary credit access on filings over the entire year. I further demonstrate that a 3% increase in rental payments explains the decline in eviction filings, which is consistent with access to credit allowing renters to smooth consumption.