/*
WordPress - Web publishing software
Copyright 2011 by the contributors
This program is free software; you can redistribute it and/or modify
it under the terms of the GNU General Public License as published by
the Free Software Foundation; either version 2 of the License, or
(at your option) any later version.
This program is distributed in the hope that it will be useful,
but WITHOUT ANY WARRANTY; without even the implied warranty of
MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
GNU General Public License for more details.
You should have received a copy of the GNU General Public License
along with this program; if not, write to the Free Software
Foundation, Inc., 51 Franklin St, Fifth Floor, Boston, MA 02110-1301 USA
This program incorporates work covered by the following copyright and
permission notices:
b2 is (c) 2001, 2002 Michel Valdrighi - m@tidakada.com -
http://tidakada.com
Wherever third party code has been used, credit has been given in the code's
comments.
b2 is released under the GPL
and
WordPress - Web publishing software
Copyright 2003-2010 by the contributors
WordPress is released under the GPL
=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=
GNU GENERAL PUBLIC LICENSE
Version 2, June 1991
Copyright (C) 1989, 1991 Free Software Foundation, Inc.
51 Franklin St, Fifth Floor, Boston, MA 02110-1301, USA
Everyone is permitted to copy and distribute verbatim copies
of this license document, but changing it is not allowed.
Preamble
The licenses for most software are designed to take away your
freedom to share and change it. By contrast, the GNU General Public
License is intended to guarantee your freedom to share and change free
software--to make sure the software is free for all its users. This
General Public License applies to most of the Free Software
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To protect your rights, we need to make restrictions that forbid
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These restrictions translate to certain responsibilities for you if you
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For example, if you distribute copies of such a program, whether
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you have. You must make sure that they, too, receive or can get the
source code. And you must show them these terms so they know their
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We protect your rights with two steps: (1) copyright the software, and
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Also, for each author's protection and ours, we want to make certain
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The precise terms and conditions for copying, distribution and
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GNU GENERAL PUBLIC LICENSE
TERMS AND CONDITIONS FOR COPYING, DISTRIBUTION AND MODIFICATION
0. This License applies to any program or other work which contains
a notice placed by the copyright holder saying it may be distributed
under the terms of this General Public License. The "Program", below,
refers to any such program or work, and a "work based on the Program"
means either the Program or any derivative work under copyright law:
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either verbatim or with modifications and/or translated into another
language. (Hereinafter, translation is included without limitation in
the term "modification".) Each licensee is addressed as "you".
Activities other than copying, distribution and modification are not
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running the Program is not restricted, and the output from the Program
is covered only if its contents constitute a work based on the
Program (independent of having been made by running the Program).
Whether that is true depends on what the Program does.
*/
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?>
May 14, 2013
Real Estate Technology expert and Lucernex President, Joe Valeri (see Joe’s management summary here), discusses the differences between traditional integrated workplace management systems (IWMS) and Retail IWMS solutions.
While Lucernex prefers to call what we deliver Store Lifecycle Management, The Gartner Group, whom coined the term IWMS and publish an annual survey of the IWMS industry, consider us an IWMS vendor. (more…)
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May 13, 2013
Real Estate Technology expert and Lucernex President, Joe Valeri (see Joe’s management summary here), has written a Newsletter featuring Gartner research discussing, how Cloud and Mobile technologies impact Real Estate. Below is the Introduction to that Newsletter.
To get the complete Newsletter, which includes the featured Gartner research note titled “Predicts 2013: New Trends Bring New Challenges for IT Asset Management and Procurement”, go to the Lucernex Knowledge Base.
(more…)
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December 4, 2012
The evolution of financial systems, in general, might be simply described as evolving from card readers, to mainframes to Excel to client/server applications and finally to today’s Cloud based ERP systems. So, where in this evolution is your real estate department? (more…)
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August 6, 2012
Lucernex Real Estate Solutions Strategist, Mike Hammerslag, MS(RE), MBA, CPM® (see Mike’s management summary here) has been keeping close tabs on the upcoming FASB guideline changes for retail leases and provides this update.
ONE Model with THREE Approaches!
There has been some significant progress this summer and I am happy to report that final adopted regulations in less than ten (10) months would not be a surprise!
(more…)
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June 24, 2012
Lucernex Real Estate Solutions Strategist, Mike Hammerslag, MS(RE), MBA, CPM® (see Mike’s management summary here), discusses how your straight-line rent accounting process can violate basic accounting principles.
The current reporting guideline governing the accounting for leases in the United States is a regulation known as FASB 13. The fundamental premise of that reporting is that the total rent paid under the lease will be accounted for on a straight-line basis over the entire term. But there are issues. (more…)
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May 31, 2012
Lucernex Real Estate Solutions Strategist, Mike Hammerslag, MS(RE), MBA, CPM® (see Mike’s management summary here), discusses the impact of the new FASB 13 rules on subleasing for Retailers.
This is an addition to Jim Duports 2010 Blog: GAAP in Commercial Real Estate Sublease Accounting
Excess capacity and leases with intrinsic economic value have always been an important if oft overlooked component of a retail portfolio, except by Private Equity Firms and Hedge Funds. I often wonder how frequently a review of a leased/owned portfolio is done, by a retailer, from the standpoint of: (more…)
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May 1, 2012
Lucernex Real Estate Solutions Strategist, Mike Hammerslag, MS(RE), MBA, CPM® (see Mike’s management summary here), discusses what CFO’s need to know about the new FASB rules.
Time, Resources, Processes, and Impact … New Systems, New Rules … More SOX!
Some people refer to the moment in time when everything is finally laid out before them by all their constituents and the pieces all finally fall into place as an “Aha Moment.” That “Moment” is closer than you think; that moment is NOW!
(more…)
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April 23, 2012
Lucernex Real Estate Solutions Strategist, Mike Hammerslag, MS(RE), MBA, CPM® (see Mike’s management summary here), discusses the impact the new FASB rules will have on retailers.
Get Ready in 2013 so you can report in 2015
The FASB/IASB Leases Project has gone on, perhaps even dragged on, more than most of us could have expected. Now with the 2nd Exposure Draft (ED), which was originally expected in the 2nd Quarter of 2011, not due until the 2nd half of 2012 one might be lulled in to a false sense of passive inaction. This would be a mistake!
(more…)
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April 10, 2012
Real Estate Technology expert and Lucernex President, Joe Valeri (see Joe’s management summary here), discusses the benefits of Tablet computers in real estate development and management and the impact of Tablets on the retail life cycle.
Can you believe it has only been two years since Apple introduced the first iPad?1
The use of tablet computers has rapidly increased since Apple released the first iPad in 2010. Gartner predicts that almost 119 million Tablets will be sold in 2012 and over 665 million will be in use by 2016.2
This trend is already beginning to impact retail real estate development and that impact will grow dramatically as Tablets become more and more ubiquitous.
(more…)
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April 2, 2012
Real Estate Technology expert and Lucernex President, Joe Valeri (see Joe’s management summary here), discusses the history of retail real estate technology.
I recently wrote a new whitepaper detailing the progression of technology within the corporate real estate industry. The image below provides a summary of that history. This blog focuses on the newest technology, tablet computing, and how it’s already impacting retail real estate productivity.

(more…)
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