The Carlsons at Home in Estonia, 1926-1937
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Keeping the Cottage in the Family
Keeping the Cottage in the Family A country place is a symbol of relaxation, continuity in life, and family harmony. But when the topic of ownership succession is raised, that lovely spot can be transformed into a source of stress, uncertainty and family strife Anthony Layton MBA, CIM August 2017 Keeping the Cottage in the Family | 1 Letter from Anthony Layton Cottage succession, along with other estate planning issues, is among my professional specialties. After decades of helping families confront and solve the cottage-succession problem, I decided to put pen to paper and document this knowledge. The result is Keeping the Cottage in the Family, a detailed review of everything a cottage owner should consider when contemplating what happens when it’s time to pass on the property to the next generation. A succession plan can only be produced with the help of seasoned professionals who are familiar with the many pitfalls common to this challenge. I would like to thank Tom Burpee, Morris Jacobson and Matthew Elder for sharing their considerable expertise in the preparation of this article. Sincerely, Anthony Layton MBA, CIM CEO and Portfolio Manager, PWL Capital Inc. Table of Contents A responsibility as well as a privilege .................... 6 The taxman must be paid, one way or another.............................................................. 12 Get a head start .................................................... 7 Owning through a trust ........................................ 12 Planning closer to the event................................... 8 Share-ownership agreements .............................. 13 The capital gains tax problem ............................... 9 Use of a nature conservancy .............................. 14 Use the exemption, or pay the tax? ...................... 9 Conclusion .......................................................... 14 A couple with two residences ............................... -
Estonian Ministry of Education and Research
Estonian Ministry of Education and Research LANGUAGE EDUCATION POLICY PROFILE COUNTRY REPORT ESTONIA Tartu 2008 Estonian Ministry of Education and Research LANGUAGE EDUCATION POLICY PROFILE COUNTRY REPORT ESTONIA Estonian Ministry of Education and Research LANGUAGE EDUCATION POLICY PROFILE COUNTRY REPORT ESTONIA Tartu 2008 Authors: Language Education Policy Profile for Estonia (Country Report) has been prepared by the Committee established by directive no. 1010 of the Minister of Education and Research of 23 October 2007 with the following members: Made Kirtsi – Head of the School Education Unit of the Centre for Educational Programmes, Archimedes Foundation, Co-ordinator of the Committee and the Council of Europe Birute Klaas – Professor and Vice Rector, University of Tartu Irene Käosaar – Head of the Minorities Education Department, Ministry of Education and Research Kristi Mere – Co-ordinator of the Department of Language, National Examinations and Qualifications Centre Järvi Lipasti – Secretary for Cultural Affairs, Finnish Institute in Estonia Hele Pärn – Adviser to the Language Inspectorate Maie Soll – Adviser to the Language Policy Department, Ministry of Education and Research Anastassia Zabrodskaja – Research Fellow of the Department of Estonian Philology at Tallinn University Tõnu Tender – Adviser to the Language Policy Department of the Ministry of Education and Research, Chairman of the Committee Ülle Türk – Lecturer, University of Tartu, Member of the Testing Team of the Estonian Defence Forces Jüri Valge – Adviser, Language Policy Department of the Ministry of Education and Research Silvi Vare – Senior Research Fellow, Institute of the Estonian Language Reviewers: Martin Ehala – Professor, Tallinn University Urmas Sutrop – Director, Institute of the Estonian Language, Professor, University of Tartu Translated into English by Kristel Weidebaum, Luisa Translating Bureau Table of contents PART I. -
Baltic Treasures Itinerary: Vilnius
BALTIC TREASURES ITINERARY: VILNIUS- TRAKAI -HILL OF CROSSES-RUNDALE-RIGA–SIGULDA-PARNU- SAAREMAA-KURRESAARE-HAAPSALU-TALLINN DURATION: 9 days / 8 nights Day 1 Vilnius Arrival in Vilnius, the capital city of Lithuania Transfer from the airport to the hotel Check in at the hotel Overnight in Vilnius Day 2 Vilnius – Trakai Breakfast at the hotel. Vilnius city tour 3h Vilnius, the capital of Lithuania was founded in 1323 when Grand Duke Gediminas built a castle there, nowadays bustling city with one of the oldest and most charming Old Towns in Europe. The splendid architectural blend of Gothic, Renaissance, and Baroque styles makes this a wonderful city to explore. During sightseeing tour you will visit Old town, which is included to the UNESCO World Heritage. Visit Cathedral and Cathedral Square and pass by Gediminas Avenue, the Parliament and President's Palace, Vilnius University and Town Hall. Continue walking narrow old streets, visit St. Anna's Church - a gem of Gothic architecture, Gates of Dawn and St. Peter-Paul Church. Further way to Trakai. Visiting Trakai castle 2h Trakai, the former capital of Lithuania, which is situated on an island in the middle of a lake. The 14th century red brick castle now houses the Art Museum. The castles of Trakai are the best known works of defensive architecture in Lithuania. The old town of Trakai, which includes the Island and the Peninsula Castles, surrounded by lakes, is one of the most impressive and most picturesque locations in Europe. Here still reside small national minority of Karaites, which is confessing Judaism. It is believed they were brought from the Crimea by the Grand Lithuanian Duke Vytautas. -
Rail Baltica Global Project Cost- Benefit Analysis Final Report
Rail Baltica Global Project Cost- Benefit Analysis Final Report 30 April 2017 x Date Table of contents Table of contents ........................................................................................................................ 2 Version ...................................................................................................................................... 2 1. Terms and Abbreviations ...................................................................................................... 3 2. Introduction ........................................................................................................................ 5 2.1 EY work context ................................................................................................................ 5 2.2 Context of the CBA ............................................................................................................ 5 2.3 Key constraints and considerations of the analysis ................................................................ 6 3. Background and information about the project ....................................................................... 8 3.1 Project background and timeline ......................................................................................... 8 3.2 Brief description of the project ........................................................................................... 9 4. Methodology .................................................................................................................... -
Fishing in Estonia
NOTE Policy Department Structural and Cohesion Policies FISHING IN ESTONIA FISHERIES May 2007 EN Directorate-General Internal Policies of the Union Policy Department Structural and Cohesion Policies FISHERIES FISHING IN ESTONIA NOTE Content: Briefing note for the Delegation of the Committee on Fisheries to Estonia from 28 to 30 June 2007. The note describes the fisheries sector in Estonia. It also describes the regulation of fishing in the Baltic Sea and the methods by which the Individual Transferable Quotas (ITQs) system is applied in Estonia. IPOL/B/PECH/NT/2007_05 26/05/2007 PE 389.583 EN This note was requested by the European Parliament’s Committee on Fisheries. This paper is published in the following languages: - Original: ES. - Translations: DE, EN, ET, FR, IT, PT, SV. Author: M. Jesús Iborra Martín Policy Department Structural and Cohesion Policies European Parliament B-1047 Brussels E-mail: [email protected] Manuscript completed in may, 2007. This note is available on: - Website : http://www.europarl.europa.eu/activities/expert/eStudies.do?language=EN Brussels, European Parliament, 2007. The opinions expressed in this document are the sole responsibility of the author and do not necessarily represent the official position of the European Parliament. Reproduction and translation for non-commercial purposes are authorised, provided the source is acknowledged and the publisher is given prior notice and sent a copy. Fishing in Estonia Table of Contents 1. Introduction......................................................................................................................... -
Island Hopping in Estonia: a Hiiumaa, Saaremaa and Muhu Padise Tallinn Kardla Baltic Se Hiiumaa Haapsalu
SELF-GUIDED Etonia FINLAND Helsinki Island Hopping in Estonia: a Hiiumaa, Saaremaa and Muhu Padise Tallinn Kardla Baltic Se Hiiumaa Haapsalu ain/Bus Koguva Varbla Tr ESTONIA Leisi Pärnu Saaremaa Kuressaare LATVIA Tour distances: cycling ~480 km/300 mi, ferry 44 km, 12 days/11 nights TOUR INFORMATION Cycling grade: We grade this trip as easy to moder- ate. Daily signposted biking routes, mainly on roads with little traffic and cycle paths in towns. The terrain 12-days self guided cycling tour from/to Tallinn (Code: SG9P) is varied and rolling with some gradual hills on some cycling days between Tallinn and Padise. 3 ferries be- Estonia is characterised by its unique natural landscapes and traditional hospitality. Vibrant cities, tween the Estonian islands are planned on this tour desert beaches, peace and the unspoiled beauty of the countryside - a paradise for cyclists. But it’s the (pay locally). Estonian islands which are the jewels of the country. You’ll spend your holiday on these islands which Arrival & departure information / Transfers are amongst the most beautiful that the Baltic Sea has to offer. Lighthouses and windmills are the land- Airport: Tallinn (www.tallinn-airport.ee) marks of these islands. To begin your journey, you will get to know the Estonian capital Tallinn. This tour Ferry terminal: Tallinn (regular ferry lines from Hel- then takes you from Haapsalu to the second largest island Hiiumaa before crossing to the biggest island, sinki (FI) & Stockholm (SE)) Saaremaa. En route back to the mainland, you’ll cycle on the island of Muhu & from there into the sum- Transfer: (price for one way for up to 3 people) mer capital of Estonia, Pärnu. -
Haapsalu Linna Ja Ridala Valla Osas Haldusterritoriaalse Korralduse Ja Vabariigi Valitsuse 3. Aprilli 1995
Vabariigi Valitsuse määruse „Haapsalu linna ja Ridala valla osas haldusterritoriaalse korralduse ja Vabariigi Valitsuse 3. aprilli 1995. a määruse nr 159 „Eesti territooriumi haldusüksuste nimistu kinnitamine“ muutmine“ eelnõu seletuskiri 1. Sissejuhatus 1.1. Sisukokkuvõte Vabariigi Valitsuse määruse „Haapsalu linna ja Ridala valla osas haldusterritoriaalse korralduse ja Vabariigi Valitsuse 3. aprilli 1995. a määruse nr 159 „Eesti territooriumi haldusüksuste nimistu kinnitamine“ muutmine“ eelnõu (edaspidi eelnõu) eesmärgiks on Eesti haldusterritoriaalse korralduse muutmine uue haldusüksuse moodustamisel kohaliku omavalitsuse üksuste (edaspidi ka omavalitsus) volikogude algatusel. Eelnõu toetub omavalitsuste initsiatiivile algatada omaalgatuslikult omavalitsuste ühinemine moodustamaks tugevam, võimekam ja jätkusuutlikum omavalitsusüksus. Eestis on hetkel 15 maakonda ning 213 omavalitsust, mis jagunevad 183 vallaks ja 30 linnaks. Eelnõuga muudetakse haldusterritoriaalset korraldust Lääne maakonnas, mille käigus moodustub kahe Lääne maakonda kuuluva omavalitsusüksuse ühinemise teel üks uus omavalitsusüksus. Hetkel kuulub Lääne maakonda üks linn ja üheksa valda, pärast haldusterritoriaalse korralduse muutmist jääb maakonda üks linn ja kaheksa valda. Omavalitsuste koguarv Eestis väheneb ühe omavalitsuse võrra 212-le, kokku 182 valda ja 30 linna1,2. Ühinevad omavalitsused on3: 1) Haapsalu linn (pindala 11 km2 ja rahvaarv 10 267), 2) Ridala vald (pindala 254 km2 ja rahvaarv 3350). Eelnõuga rahuldatakse sisuliselt Haapsalu linna ja Ridala valla -
Baltic Security and Defence Review 2010
Baltic Security and Defence Review Volume 12, Issue 1 2010 Baltic Security and Defence Review is the publication of the Baltic Defence College © 2010, Baltic Defence College, All rights reserved ISSN 1736-3772 (print) 1736-3780 (online) Editorial Board Editor: Dr. James S. Corum, Dean, Baltic Defence College Lt. Col. John Andreas Olsen PhD, Norwegian Air Force, Dean, Norwegian Defence University College Dr. Richard DiNardo, Professor, US Marine Corps Staff College Dr. Joel Hayward, Dean, RAF College Cranwell, UK Dr. Adam Seipp. Dept of History, University of Texas Dr. Jürgen Foerster, Department of History, University of Freiburg Col. Robert Ehlers PhD, Professor, USAF School of Advanced Air and Space power Studies Dr. Arunas Molis, Department of Strategy and Politics, Baltic Defence College Brigadier General Walter Feichtinger PhD, Austrian National Defence Academy Dr. Hannu Kari, Finnish National Defence University Dr. Flemming Hansen, Royal Danish Defence College Assistant editor and layout: Villu Varjas Cover design and print: Momo Electronic version of the Baltic Security and Defence Review can be accessed on the website of the Baltic Defence College at www.bdcol.ee All articles of the Baltic Security and Defence Review are also available through the International Relations and Security Network (ISN) at www.isn.ethz.ch All inquiries should be made to the Baltic Defence College, Riia 12, 51013 Tartu, Estonia, ph: +372 717 6000, fax: +372 717 6050, e-mail: [email protected] Baltic Security and Defence Review Volume 12, issue 1, 2010 Contents Baltic Defence College Workshop on the New NATO Strategic Concept, 18 February 2010 By Baltic Defence College faculty............................................................ -
2018 Holiday Cottage Brochure
HOLIDAY COT TAGES History, adventure, enjoyment. All on your doorstep. English Heritage cares for over 400 historic monuments, buildings and places – from world-famous prehistoric sites to grand medieval castles, from Roman forts on the edge of an empire to a Cold War bunker. Through these, we bring the story of England to life for over 10 million visitors each year. The English Heritage Trust is a charity, no. 1140351, and a company, no. 07447221, registered in England. www.english-heritage.org.uk English Heritage, The Engine House, Fire fly Avenue, Swindon SN2 2EH Cover image: Dover Castle 23996/BD4408/JAN18/PAR5000 WEST OF ENGLAND A PENDENNIS CASTLE Callie’s Cottage 6 The Custodian’s House 8 B ST MAWES CASTLE Fort House 10 C WITLEY COURT & GARDENS Pool House 12 SOUTH OF ENGLAND D CARISBROOKE CASTLE The Bowling Green Apartment 16 E OSBORNE Pavilion Cottage 18 N No 1 Sovereign’s Gate 20 No 2 Sovereign’s Gate 22 F BATTLE ABBEY South Lodge 24 G DOVER CASTLE M L The Sergeant Major’s House 26 Peverell’s Tower 28 H WALMER CASTLE & GARDENS Garden Cottage 30 K The Greenhouse Apartment 32 EAST OF ENGLAND J I AUDLEY END C HOUSE & GARDENS I Cambridge Lodge 36 EAST MIDLANDS H F G J KIRBY HALL D Peacock Cottage 40 E K HARDWICK OLD HALL B A East Lodge 42 NORTH YORKSHIRE L RIEVAULX ABBEY SYMBOL GUIDE Refectory Cottage 46 M MOUNT GRACE PRIORY, COTTAGES PROPERTY FACILITIES NEARBY HOUSE AND GARDENS Prior’s Lodge 48 Dogs (max 2 well-behaved) Events Pub Travel Cot/Highchair Tearoom Coast NORTHUMBERLAND Barbeque Shop Shops Wood Burner Children’s Play Area Train Station N LINDISFARNE PRIORY Wi-Fi Wheelchair Access Coastguard’s Cottage 52 Join us on social media englishheritageholidaycottages @EnglishHeritage All cottages are equipped with TV/DVD, washer/tumble dryer, dishwasher and microwave. -
Volume 15, Issue 2 2013
Baltic Security and Defence Review ________________________________________________________ Volume 15, Issue 2 2013 Baltic Security and Defence Review is the bi-annual publication of the Baltic Defence College © 2013, Baltic Defence College, All rights reserved ISSN 1736-3772 (print) 1736-3780 (online) Editorial Board Editor: Dr. James S. Corum, Dean, Baltic Defence College Deputy editor Mr. James Rogers, Baltic Defence College Harold E. Raugh, Jr., Ph.D. Command Historian, V Corps Lt. Col. John Andreas Olsen PhD, Norwegian Air Force, Dean, Norwegian Defence University College Dr. Augustine Meaher, Department of Political and Strategic Studies, Baltic Defence College Dr. Hannu Kari, Finnish National Defence University Dr. Maja Ericksson, Swedish National Defence Academy Erik Mannik, International Centre for Defence Studies Dr. Olaf Mertelsmann, Tartu University Dr. Margarita Seselgyte, Vilnius University Lithuania Dr. Zaneta Ozolina, University of Latvia Layout: Oliver Toots Cover and print: www.ecoprint.ee Electronic version of the Baltic Security and Defence Review can be accessed on the website of the Baltic Defence College at www.bdcol.ee All articles of the Baltic Security and Defence Review are also available through the International Relations and Security Network (ISN) at www.isn.ethz.ch All inquiries should be made to the Baltic Defence College, Riia 12, 51013 Tartu, Estonia, ph: +372 717 6000, fax: +372 717 6050, e-mail: [email protected] Disclaimer: The Baltic Defence College publishes the Baltic Security and Defence Review as -
I German Second Home Owners in the Swedish Countryside
GI erman Second Home Owners in the Swedish Countryside Dieter K Müller <."• * i-y: V -•S-Ç.W European Tourisn Research Institute VETENSKAPLIGA •SOKSERIENI Si German Second Home Owners in the Swedish Countryside On the Internationalization of the Leisure Space Akademisk avhandling som med vederbörligt tillstånd av rektorsämbetet vid Umeå universitet för vinnande av filosofie doktorsexamen framlägges till offentlig granskning vid kulturgeografiska institutionen, Umeå universitet torsdagen den 14 oktober 1999, kl 10.00 hörsal D, Samhällsvetarhuset av Dieter K. Müller fil. kand. German Second Home Owners in the Swedish Countryside On the Internationalizaion of the Leisure Space Dieter K. Müller, Department of Social and Economic Geography, Umeå University, Sweden Abstract: Between 1991 and 1996 the number of German second home owners in Sweden increased from about 1,500 to more than 5,500. The purpose of this thesis is to give a comprehensive description and analysis of the German cottage purchases in Sweden, 1991-96. In detail, the motives of the cottage buyers, the circumstances, the geographical patterns of cottage ownership, its diffusion, the integration of the cottage owners, and their expenses in the receiving areas are investigated. The analysis is based on two main sources; (a) an unique database UMCOBASE covering all second homes in Sweden; (b) a survey among 91 German second home owners. Second home ownership is considered as touriste product and as semi-permanent migration to the countryside. These perspectives have in common the importance of the role of the positive image of the countryside. Differences in property prices and climate may also attract second home owners to a specific area. -
Baltic Sea Region Co-Operation on Sustainable Urban Heritage Management
BALTIC SEA REGION CO-OPERATION ON SUSTAINABLE URBAN HERITAGE MANAGEMENT Activities of the working group Sustainable Historic Towns 2001 - 2002 Baltic Sea Region Co-operation on Nordic Council of Ministers Sustainable Urban Heritage Management Store Strandstræde 18 DK-1255 Copenhagen K TemaNord 2003:565 Phone (+45) 33 96 02 00 © Nordic Council of Ministers, Copenhagen Fax (+45) 33 96 02 02 2003 Nordic Council ISBN 92-893-0964-4 Store Strandstræde 18 ISSN 0908-6692 DK-1255 Copenhagen K Phone (+45) 33 96 04 00 html-version: Ventus Digital I/S Fax (+45) 33 11 18 70 www.norden.org 1 PREFACE Town Raahe on the eastern cost of the Gulf of Bothnia. Photo National Board of Antiquities of Finland. The co-operation between Finland, Norway and Sweden on the preservation of Nordic wooden towns was carried out in the late 1960s. The work resulted in developed methods on urban heritage inventories and conservation plans for several individual wooden towns. The conclusions were disseminated in a number of publications and a conclusive conference. The concern for the preservation of wooden towns and built areas in the Baltic countries resulted in Nordic-Baltic heritage authorities' co-operation in the years 1997-2000. A series of conferences was arranged to enhance the cultural values of the urban environment in wood in the Baltic States and to discuss problems on infillarchitecture in the historic urban fabric. The conclusive conference on "Historical European Towns - Identity and Change" was held in Oulu, Finland in 2000. The seminar was arranged with financial grants from the EU Raphael Programme.