Labour Law in Switzerland

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Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041199616
Total Pages : 356 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Labour Law in Switzerland by : Alexandre Berenstein

Download or read book Labour Law in Switzerland written by Alexandre Berenstein and published by Kluwer Law International B.V.. This book was released on 2018-01-25 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: Derived from the renowned multi-volume International Encyclopaedia of Laws, this monograph on Switzerland not only describes and analyses the legal aspects of labour relations, but also examines labour relations practices and developing trends. It provides a survey of the subject that is both usefully brief and sufficiently detailed to answer most questions likely to arise in any pertinent legal setting. Both individual and collective labour relations are covered in ample detail, with attention to such underlying and pervasive factors as employment contracts, suspension of the contracts, dismissal laws and covenant of non-competition, as well as international private law. The author describes all important details of the law governing hours and wages, benefits, intellectual property implications, trade union activity, employers’ associations, workers’ participation, collective bargaining, industrial disputes, and much more. Building on a clear overview of labour law and labour relations, the book offers practical guidance on which sound preliminary decisions may be based. It will find a ready readership among lawyers representing parties with interests in Switzerland, and academics and researchers will appreciate its value in the study of comparative trends in laws affecting labour and labour relations.

The Bureaucratic Production of Difference

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Publisher : transcript Verlag
ISBN 13 : 3839451043
Total Pages : 183 pages
Book Rating : 4.8/5 (394 download)

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Book Synopsis The Bureaucratic Production of Difference by : Julia M. Eckert

Download or read book The Bureaucratic Production of Difference written by Julia M. Eckert and published by transcript Verlag. This book was released on 2020-05-31 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the context of the ever-increasing political problematization of migration in Europe, agencies charged with migrant administration create diverse categories of difference to distinguish between the »deserving migrant« and the illegal one: They assess the detainability or the credibility of asylum seekers, the danger posed by Islamic organizations, and make situational decisions that determine whether migration or labour law applies to individual agricultural workers. In this book, each chapter analyses how organizational interpretations of the common good shape bureaucratic practices. Together, these ethnographic analyses reveal how migration policies in different European countries take shape in administrative practice.

International Encyclopaedia for Labour Law and Industrial Relations

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Author :
Publisher :
ISBN 13 :
Total Pages : 938 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis International Encyclopaedia for Labour Law and Industrial Relations by :

Download or read book International Encyclopaedia for Labour Law and Industrial Relations written by and published by . This book was released on 1998 with total page 938 pages. Available in PDF, EPUB and Kindle. Book excerpt:

DT Simplified (4th Edition)

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Author :
Publisher : CA Dhaval Patanvadia
ISBN 13 :
Total Pages : 79 pages
Book Rating : 4./5 ( download)

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Book Synopsis DT Simplified (4th Edition) by : CA Dhaval Patanvadia

Download or read book DT Simplified (4th Edition) written by CA Dhaval Patanvadia and published by CA Dhaval Patanvadia. This book was released on 2019-07-01 with total page 79 pages. Available in PDF, EPUB and Kindle. Book excerpt: I believe that students learn best when they read with enjoyment. With intent to developing the interest of students in reading and enable them to cover the entire syllabus with multiple revision in very short span of time, I have brought out an abridged version of Direct Tax Laws. I hope It will prove to be a significant preparation resource for the students 1st Edition was introduced last year in February 2018 and It gives immense pleasure to introduce 4th Edition of “DT – Simplified” to the students of Final Level. In order to make it more simplified and smarter and benefit of student at large, I am introducing this as E-Book, so students can easily store on digital devices and read the same at any time anywhere. It is not just summary book but Smart Book. I will urge all students to take maximum benefit out of it. Multiple revisions will develop better understanding of the concepts and provide stronger grip on the subject, for which “DT – Simplified” will certainly serve as a means.

The Intelligent REIT Investor

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Author :
Publisher : John Wiley & Sons
ISBN 13 : 1119252768
Total Pages : 216 pages
Book Rating : 4.1/5 (192 download)

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Book Synopsis The Intelligent REIT Investor by : Stephanie Krewson-Kelly

Download or read book The Intelligent REIT Investor written by Stephanie Krewson-Kelly and published by John Wiley & Sons. This book was released on 2016-08-16 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The go-to guide for smart REIT investing The Intelligent REIT Investor is the definitive guide to real estate investment trusts, providing a clear, concise resource for individual investors, financial planners, and analysts—anyone who prioritizes dividend income and risk management as major components to wealth-building. The REIT industry experienced a watershed event when Standard & Poors created a new Global Industry Classification Standard (GICS) sector called Real Estate. Publicly traded equity REITs have been removed from Financials, where they have been classified since their creation in 1960, and have begun trading as their own S&P Sector. This separation from banks and financial institutions has attracted new investors, but REITs require an industry-specific knowledge that is neither intuitive nor readily accessible to newcomers—until now. Using straightforward language and simple example to illustrate important concepts, this book will enable any reader to quickly learn and understand the lexicon and valuation techniques used in REIT investing, providing a wealth of practical resources that streamline the learning process. The discussion explains terminology, metrics, and other key points, while examples illustrate the calculations used to evaluate opportunities. A comprehensive list of publicly-traded REITs provides key reference, giving you access to an important resource most investors and stockbrokers lack. REITs are companies that own or finance commercial rental properties, such as malls and apartment buildings. Despite historically high total returns relative to other investments, such as the Nasdaq or S&P 500 index, most investors are unfamiliar with the REIT industry, and wary of investing without adequate background. This book gets you up to speed on the essentials of REIT investing so you can make more informed—and profitable—decisions. Understand REITs processes, mechanisms, and industry Calculate key metrics to identify suitable companies Access historical performance tables and industry-specific terminology Identify publicly-traded REITs quickly and easily REITs have consistently outperformed many more widely known investments. Over the past 15-year period, for example, REITs returned an average of 11% per year, better than all other asset classes. Since 2009, REITs have enjoyed positive returns; large cap stocks and cash are the only other classes that paralleled that record. Even in 2015, a 'year of fear' related to rising rates, REITs returned 2.4%, beating most all other asset classes. REITs have a long history (over fifty years) of performance, and have entered the big leagues. If you feel like you've been missing out, don't keep missing out. Prepare yourself, and your portfolio, to benefit from the demand for REITs that have followed the creation of a Real Estate GICS sector. The Intelligent REIT Investor gives you the information you need to invest wisely and manage your real estate risk effectively. By maintaining a tactical exposure in the brick and mortar asset class, investors should benefit from the information contained in The Intelligent REIT Investor. Join the REIT world and look forward to owning stocks that will help you to sleep well at night.

Income Tax Law and Practice Assessment Year 2022-23

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Author :
Publisher : Scorer Guru Publications
ISBN 13 :
Total Pages : 713 pages
Book Rating : 4./5 ( download)

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Book Synopsis Income Tax Law and Practice Assessment Year 2022-23 by : R.K. Jain,

Download or read book Income Tax Law and Practice Assessment Year 2022-23 written by R.K. Jain, and published by Scorer Guru Publications . This book was released on 2022-11-03 with total page 713 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1. Income Tax- An Introduction 2. Important Definitions 3. Assessment Agricultural Income 4. Exempted Incomes 5. Residence and Tax Liability 6. Income from Salaries 7. Income from Salaries (Retirement and Retrenchment) 8. Income from House Property 9. Depreciation 10. Profits and Gains of Business or Profession 11. Capital Gains 12. Income from Other Sources 13. Income Tax Authorities 14. Clubbing of Income and Aggregation of Income 15. Set-off and Carry Forward of Losses 16. Deductions from Gross Total Income 17. Assessment of Individuals (Computation of Total Income) 18. Computation of Tax Liability of Individuals 19. Tax Deduction at Source 20. Assessment Procedure 21. Penalties, Offences and Prosecutions 22. Appeal and Revision 23. Tax-Planning 24. Recovery and Refund of Tax 25. Advance Payment of Tax (a). New Tax Regime (b). Rebate and Relief in Tax (c). Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns

Real Estate Investment

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Author :
Publisher : Taylor & Francis
ISBN 13 : 1000635643
Total Pages : 455 pages
Book Rating : 4.0/5 (6 download)

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Book Synopsis Real Estate Investment by : Andrew Baum

Download or read book Real Estate Investment written by Andrew Baum and published by Taylor & Francis. This book was released on 2022-09-06 with total page 455 pages. Available in PDF, EPUB and Kindle. Book excerpt: Real Estate Investment: A Strategic Approach introduces professional and technical approaches to building and managing large real estate portfolios. The new edition has been fully rewritten and reorganised and includes five new chapters, 25 new international case studies and a renewed focus on topics such PropTech (property technology), innovation and ESG. Andrew Baum outlines the market and the players who dominate it; the investment process; the vehicles available for investment; and an approach to global portfolio construction, pricing and performance measurement. The book contains many useful features for students, including numerous boxed examples drawing on international cases, a glossary, and chapter summaries. Ideal for undergraduate and postgraduate students on all real estate and property courses and related business studies and finance courses, Real Estate Investment is designed to provide a foundation for the next generation of investment managers, advisers and analysts. Further resources for lecturers and students are available online at www.andrewbaum.com.

International Labour Review

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Author :
Publisher :
ISBN 13 :
Total Pages : 906 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis International Labour Review by :

Download or read book International Labour Review written by and published by . This book was released on 1989 with total page 906 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Income Tax Law & Accounts Assessment Year 2022-23 - NEP 2020

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Author :
Publisher : Scorer Guru Publications
ISBN 13 :
Total Pages : 728 pages
Book Rating : 4./5 ( download)

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Book Synopsis Income Tax Law & Accounts Assessment Year 2022-23 - NEP 2020 by : R. K. Jain

Download or read book Income Tax Law & Accounts Assessment Year 2022-23 - NEP 2020 written by R. K. Jain and published by Scorer Guru Publications . This book was released on 2023-06-10 with total page 728 pages. Available in PDF, EPUB and Kindle. Book excerpt: l Main Highlights of Finance Act, 2022 l Taxation Policies of Raja Todarmal 1. Income Tax–An Introduction 2. Important Definitions 3. Assessment on Agricultural Income 4. Exempted Incomes 5. Residence and Tax Liability 6. Income from Salaries 7. Income from Salaries (Retirement and Retrenchment) 8. Income from House Property 9. Depreciation 10. Profits and Gains of Business or Profession 11. Capital Gains 12. Income from Other Sources 13. Income Tax Authorities 14. Clubbing of Income and Aggregation of Income 15. Set-off and Carry Forward of Losses 16. Deductions from Gross Total Income 17. Assessment of Individuals (Computation of Total Income) 18. Computation of Tax Liability of Individuals 19. Tax Deduction at Source 20. Assessment Procedure 21. Penalties, Offences and Prosecutions 22. Appeal and Revision 23. Tax-Planning 24. Recovery and Refund of Tax 25. Advance Payment of Tax l New Tax Regime l Rebate and Relief in Tax l Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns l Capital and Revenue Expenditure and Receipts

Taxation Law and Accounts Assessment Year 2022-23

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Author :
Publisher : Scorer Guru Publications
ISBN 13 :
Total Pages : 785 pages
Book Rating : 4./5 ( download)

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Book Synopsis Taxation Law and Accounts Assessment Year 2022-23 by : R. K. Jain

Download or read book Taxation Law and Accounts Assessment Year 2022-23 written by R. K. Jain and published by Scorer Guru Publications . This book was released on 2022-11-03 with total page 785 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1. Income Tax–An Introduction 2. Important Definitions 3. Assessment on Agricultural Income 4. Exempted Incomes 5. Residence and Tax Liability 6. Income from Salaries 7. Income from Salaries (Retirement and Retrenchment) 8. Income from House Property 9. Depreciation 10. Profits and Gains of Business or Profession 11. Capital Gains 12. Income from Other Sources 13. Income Tax Authorities 14. Clubbing of Income and Aggregation of Income 15. Set-off and Carry Forward of Losses 16. Deductions from Gross Total Income 17. Assessment of Individuals (Computation of Total Income) 18. Computation of Tax Liability of Individuals 19. Tax Deduction at Source 20. Assessment Procedure 21. Penalties, Offences and Prosecutions 22. Appeal and Revision 23. Tax-Planning 24. Recovery and Refund of Tax 25. Advance Payment of Tax 26. Assessment of Hindu Undivided Family (HUF) 27. Assessment of Firm And Association of Person (a). New Tax Regime (b). Capital and Revenue Expenditure and Receipts (c). Rebate and Relief in Tax (d). Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns

Income Tax Law And Accounts [Assessment Year 2023-24]

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Author :
Publisher : SBPD Publications
ISBN 13 :
Total Pages : 741 pages
Book Rating : 4./5 ( download)

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Book Synopsis Income Tax Law And Accounts [Assessment Year 2023-24] by : R. K. Jain

Download or read book Income Tax Law And Accounts [Assessment Year 2023-24] written by R. K. Jain and published by SBPD Publications . This book was released on 2023-10-08 with total page 741 pages. Available in PDF, EPUB and Kindle. Book excerpt: Main Highlights of Finance Bill, 2023 1. Income Tax - An Introduction, 2. Important Definitions, 3. Assessment on Agricultural Income, 4. Exempted Incomes, 5. Residence and Tax Liability, 6. Income From Salaries, 7. Income From Salaries (Retirement and Retrenchment), 8. Income From House Property, 9. Depreciation, 10. Profits and Gains of Business or Profession, 11. Capital Gains, 12. Income From Other Sourecs, 13. Income Tax Authorities, 14. Clubbing of Income and Aggregation of Income, 15. Set - Off and Carry Forwaord of Losses, 16. Deductions from Gross Total Income, 17. Assessment of Individuals (Computation of Total Income), 18. Computation of Tax Liability of Individuals, 19. Tax Deduction at Source, 20. Assessment Procedure, 21. Penalties,, Offenece and Prosecutions, 22. Appeal and Revision, 23. Tax Planning, 24. Recovery and Refunds of Tax, 25. Advance Payment of Tax, 26. Assessment of Hindu undivided of Persons and Computation of Tax Liability, New Tax Regine Rebate and Relief in Tax Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns.

A Comparative Grammar of Sanskrit, Greek, and Latin

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Author :
Publisher : BoD – Books on Demand
ISBN 13 : 3846049573
Total Pages : 354 pages
Book Rating : 4.8/5 (46 download)

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Book Synopsis A Comparative Grammar of Sanskrit, Greek, and Latin by : William Hugh Ferrar

Download or read book A Comparative Grammar of Sanskrit, Greek, and Latin written by William Hugh Ferrar and published by BoD – Books on Demand. This book was released on 2020-04-15 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reprint of the original, first published in 1869.

Taxation law & Accounts - SBPD Publications

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Author :
Publisher : SBPD Publications
ISBN 13 :
Total Pages : 725 pages
Book Rating : 4./5 ( download)

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Book Synopsis Taxation law & Accounts - SBPD Publications by : Dr. R.K. Jain,

Download or read book Taxation law & Accounts - SBPD Publications written by Dr. R.K. Jain, and published by SBPD Publications. This book was released on 2021-11-20 with total page 725 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1.Income Tax- An Introduction, 2. Improtant Definition, 3. Assessment on Agricultural Income, 4. Expemted Incomes, 5. Residence and Tax Liability, 6. Income From Salaries, 7. Income From Salaries (Retirement and Retrenchment), 8. Income From House Property, 9. Depreciation, 10. Profits and Gains of Business or profession, 11. Capital Gains, 12. Income From Other Sources, 13. Income Tax Authorities, 14. Clubbing of Income and Aggregation of Income, 15. Set-Off And Carry Forward of Losses, 16. Deductions From Gross Total Income, 17. Assessment of Individuals (Computation of Total Income), 18. Computation of Tax Liability of Individuals, 19. Deduction of Tax at Source, 20. Procedure of Assessment, 21. Penalties, Offences and Prosecution, 22. Appeal and Revision, 23. Tax - Planning, 24. Recovery and Refund of Tax, 25. Advance Payment of Tax, 26. Assessment of Hindu Undivided Family And Computation of tax Liability, 27. Assessment of Firm and Association of Persons and Computation of Tax Liability Capital and Revenue Expenditure and Receipts Rebate and Relief in Tax Provision and Procedure of Filings the Return of Income and e-Filing of Income Tax and TDS Returns. .

Taxation Theory And Practice by Dr. R. K. Jain (25th Edition A.Y. 2020-21)

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Author :
Publisher : SBPD Publications
ISBN 13 : 935167228X
Total Pages : 608 pages
Book Rating : 4.3/5 (516 download)

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Book Synopsis Taxation Theory And Practice by Dr. R. K. Jain (25th Edition A.Y. 2020-21) by : Dr. R. K. Jain

Download or read book Taxation Theory And Practice by Dr. R. K. Jain (25th Edition A.Y. 2020-21) written by Dr. R. K. Jain and published by SBPD Publications. This book was released on 2020-08-21 with total page 608 pages. Available in PDF, EPUB and Kindle. Book excerpt: • Assessment year 2020-21. • Revised and Enlarged as per Finance Act, 2019. • Strictly in Accordance with the Latest Syllabus of various Universities for B. Com Classes. Content :- 1.Income Tax : An Introduction, 2. Important Definitions, 3. Assessment on Agricultural Income, 4. Exempted Incomes, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income from Salaries (Retirement and Retrenchment), 8. Income from House Property, 9. Depreciation, 10. Profits and Gains of Business or Profession, 11. Capital Gains, 12. Income from Other Sources, 13. Income Tax Authorities, 14. Clubbing of Income and Aggregation of Income, 15. Set-off and Carry Forward of Losses, 16. Deductions from Gross Total Income, 17. Assessment of Individuals (Computation of Total Income), 18. Computation of Tax Liability of Individuals, 19. Deduction of Tax at Source, 20. Procedure of Assessment. • Rebate and Relief in Tax • GST-Concept, Registration and Taxation Mechanism • Provisions and Procedure of the Filing the Return of Income and e-Filing of Income Tax and TDS Returns, • Examination Paper

Income Tax Law & Practice by Dr. R. K. Jain

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Author :
Publisher : SBPD Publications
ISBN 13 : 9381865841
Total Pages : 717 pages
Book Rating : 4.3/5 (818 download)

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Book Synopsis Income Tax Law & Practice by Dr. R. K. Jain by : Dr. R. K. Jain

Download or read book Income Tax Law & Practice by Dr. R. K. Jain written by Dr. R. K. Jain and published by SBPD Publications. This book was released on 2020-07-01 with total page 717 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1. Income Tax : An Introduction, 2. Important Definitions, 3. Assessment on Agricultural Income, 4. Exempted Incomes, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income from Salaries (Retirement and Retrenchment), 8. Income from House Property, 9. Depreciation, 10 . Profits and Gains of Business or Profession, 11. Capital Gains, 12. Income from Other Sources, 13. Income Tax Authorities, 14. Clubbing of Income and Aggregation of Income, 15. Set-off and Carry Forward of Losses, 16. Deductions from Gross Total Income, 17. Assessment of Individuals (Computation of Total Income), 18. Computation of Tax Liability of Individuals, 19. Deduction of Tax at Source, 20. Procedure of Assessment, 21. Penalties, Offences and Prosecutions, 22. Appeal and Revision, 23. Tax-Planning, 24. Recovery and Refund of Tax, 25. Advance Payment of Tax. Provisions and Procedure of the Filing the Return of Income and e-Filing of Income Tax and TDS Returns, Rebate and Relief in Tax Examination Papers SYLLABUS Unit-I : General Introduction of Indian Income Tax Act, 1961, Basic Concepts : Income, Agriculture Income, Casual Income, Previous Year, Assessment Year, Gross Total Income, Total Income, Person Assessee, Residetial Status and Tax Liability, Exempted Income Unit-II : Income from salary, Income from house property. Unit-III : Income from Business and Profession, Capital Gains, Income from other sources. Unit-IV : Set off and Carry forward of Losses, Deductions from Gross total Income, Clubbing of Income, Computation of Total Income and Tax Liability of an individual. Unit-V : Assessment Procedure, Tax deducted at source, Advance Payment of Tax, Income Tax Authorities, Appeal, Revision and Penalties.

Mechanical Behaviour of Soils Under Environmentallly-Induced Cyclic Loads

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Author :
Publisher : Springer Science & Business Media
ISBN 13 : 3709110688
Total Pages : 580 pages
Book Rating : 4.7/5 (91 download)

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Book Synopsis Mechanical Behaviour of Soils Under Environmentallly-Induced Cyclic Loads by : Claudio Giulio di Prisco

Download or read book Mechanical Behaviour of Soils Under Environmentallly-Induced Cyclic Loads written by Claudio Giulio di Prisco and published by Springer Science & Business Media. This book was released on 2012-03-02 with total page 580 pages. Available in PDF, EPUB and Kindle. Book excerpt: T. Wichtmann, T. Triantafyllidis: Behaviour of granular soils under environmentally induced cyclic loads. - D. Muir Wood: Constitutive modelling. - C. di Prisco: Creep versus transient loading effects in geotechnical problems. - M. Pastor et al.: Mathematical models for transient, dynamic and cyclic problems in geotechnical engineering. - M. Pastor: Discretization techniques for transient, dynamics and cyclic problems in geotechnical engineering: first order hyperbolic partial diffential equations. - M. Pastor et l.: Discretization techniques for transient, dynamic and cyclic problems in geotechnical engineering: second order equation. - C. di Prisco: Cyclic mechanical response of rigid bodies interacting with sand strata. - D. Muir Wood: Macroelement modelling. - M. F. Randolph: Offshore design approaches and model tests for sub-failure cyclic loading of foundations. - M.F. Randolph: Cyclic interface shearing in sand and cemented solis and application to axial response of piles. - M. F. Randolph: Evaluation of the remoulded shear strength of offshore clays and application to pipline-soil and riser-soil interaction. The book gives a comprehensive description of the mechanical response of soils (granular and cohesive materials) under cyclic loading. It provides the geotechnical engineer with the theoretical and analytical tools necessary for the evaluation of settlements developng with time under cyclic, einvironmentally idncued loads (such as wave motion, wind actions, water table level variation) and their consequences for the serviceability and durability of structures such as the shallow or deep foundations used in offshore engineering, caisson beakwaters, ballast and airport pavements and also to interpret monitoring data, obtained from both natural and artificial slopes and earth embankments, for the purposes of risk assessment and mitigation.

Real Estate in Italy

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Author :
Publisher : Taylor & Francis
ISBN 13 : 131531519X
Total Pages : 95 pages
Book Rating : 4.3/5 (153 download)

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Book Synopsis Real Estate in Italy by : Guido Abate

Download or read book Real Estate in Italy written by Guido Abate and published by Taylor & Francis. This book was released on 2016-11-25 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt: This in-depth case study evaluates the recent evolution of the Italian real estate market, which has lately been subject to two interlocking phenomena: a serious devaluation of physical assets and, at the same time, a deep legislative innovation of the vehicles investing in this asset class. The novelty of the legal framework of some of the Italian real estate investment vehicles and the recent developments in the market make this detailed analysis a fascinating addition to the literature. The book starts with an analysis of the Italian real estate sector, covering the evolution and performance in light of the economic crisis and the most recent legislative innovations. Italian real estate investment vehicles are then compared with a broader European perspective. Each Italian investment vehicle (real estate investment funds, real estate fixed capital investment companies and real estate investment trusts) is then analysed in both legal and financial details, providing insights into management structure, the rights and powers of investors, the typical investment process and the related costs. The different management models are then compared in order to assess their advantages and disadvantages, especially for institutional investors. The performance measurement of Italian closed-end alternative investment funds and the phenomenon of discount to net asset value for listed real estate investment funds are then subject to a theoretical and empirical examination.