Bhubaneswar being the seat of the state administration and legislative power is right at the center of all economic activities in Orissa. It is also a prominent town for Hindu pilgrimage. It is also the fastest growing city in the entire eastern coast of India. The overall economy of the city has already taken gigantic leaps forward. The state of Orissa is a preferred destination to the investors, both global and domestic. Rapid industrialization is going across the entire state. The region has a rich mineral deposit. Mining industry is perhaps the oldest industry that developed in the state. At present, other heavy industries including giant engineering and manufacturing projects have rolled out. Most importantly, the IT sector has flourished impressively in the state. Software and telecom giants like the TCS, Wipro, and IBM etc have extended their operation across the entire state of Orissa.Basic infrastructure including civic amenities and transport-network facilities has evolved with time. The city has developed impressive network of transportation. Moreover, education has played the most crucial role at the back-end of this entire developmental project. The state produces some 20,000 technical professionals and about half a lac of conventional graduates every year. These students form the backbone of the sturdiest workforce that Orissa is blessed with. Under such favorable conditions, real estate services Bhubaneswar is flourishing at great speed. In the backdrop of such promising environment housing industry is evolving in an unprecedented pace in the region. Another factor that needs to be mentioned here is the prices of properties in and around Bhubaneswar is still comparatively much reasonable with respect to the existing metros. That is why people from all walks of life are investing into this sector at present.Improved and promising economy of the state has resulted into rising disposable income of its people. This development has consequently set the trend to buy property in Bhubaneswar. Bhubaneswar is a calm place with grossly pleasant climate throughout the year. Being located on the coastline, the region is saved from extreme weather conditions. Moreover, the city of Bhubaneswar has a lot of greenery all around. Pollutions level is quite in check as compared to the reigning metros. These factors contribute handsomely in the growth of the real estate sector in the region. The government is playing an equally responsible role in promoting the sector. It generates huge revenue for its coffer at the end of every financial year. Along with this, real estate services Bhubaneswar is helping out the society along with the nation by providing employment to thousands of people.The prime locations of the city including places like Khurda, Chandrasekharpur and Jatni etc are experiencing phenomenal development of real estate properties at the moment. An array of malls, villas, bungalows, residential complexes, hotels and lodges are being erected. Some of the landmark projects to buy property in Bhubaneswar include Vaishno Villa at Jagannath Nagar near Jharpara Jail, Chanchala Abas on Cuttack Road, Vaishno Sarovar, and HLV Plaza etc. Properties are getting dearer with passing of time. This is the best time to invest here as prices are still much reasonable compared to the national metros.
Gurgaon – The Hotspot For Commercial Property Investments
Today Gurgaon is in every property hunter’s list. Nearly every other industrialist wants to have his organization in Gurgaon which is why we see a large number of top notch MNC’s and Fortune 500 companies having their business in this place. There are a good number of reasons behind the popularity of Gurgaon as the property hub of the nation.Proximity to the Capital -Gurgaon is well connected with Delhi through the Delhi Jaipur national highway and with the opening of Delhi Gurgaon 8 lane expressway travelling to Gurgaon is not a hitch anymore. This National Capital region also has an international airport and with the advent of Metro rail commuting has become all the easier to Gurgaon.Availability of surplus land / plots -Gurgaon has vast acres of land which are still unexplored; there is no dearth of surplus land.Professional Environment -Gurgaon attracts its buyers because of its hi-tech surroundings. Property developers have built offices with high end amenities like internet connectivity with utilities, data cabling, finest interiors, apt security measures, earthquake resistant features, internal housekeeping, video conferencing, wireless networks, and broadband access and telephone systems with dedicated lines. The office spaces available are fully furnished with access to meeting rooms and secretarial support as well as 24 hour building access and storage facilities.Ready to move offices -Another appealing factor of Gurgaon’s commercial properties is its ready to move office spaces which are fully furnished relieving the owner from the hassles of setting up the entire infrastructure including security measures, interiors, data cabling, internet connectivity etc. These offices are available both for buying and on rent. Gurgaon now proudly owns many commercial spaces like SEZS, world class business centers and cyber city developed by the top builders of Gurgaon like DLF, Unitech, Vatika etc.All these attractive features are reasons behind Gurgaon’s property price hike. The only time when rental property experienced a slowdown was during recession when property builders had lost interest in commercial properties but now with improvement in economy we see that rental values in Gurgaon have increased significantly tempting the developers to make huge investments in the commercial property. Buying a property in Gurgaon comes with 100% assured returns.Gurgaon has some prime locations which are best suited for commercial purposes, one such location is Palam Vihar which houses Palam Corporate Plaza. It has some major established retail business outlets. Property buying in Gurgaon can be a tough task with so many real estate agents around but one trustworthy real estate agent is Ansalapi who can be easily relied upon.The high-speed development of Gurgaon is due to its close proximity to Delhi. In the last one year, more than more than 75% of the commercial Grade A space in the NCR was chartered out by IT/ITES corporates, of which approximately 70% was leased in Gurgaon. The neighbourhood areas of Gurgaon are also proving to be highly gainful for investment opportunities. Some of the hot destinations like Manesar, Bhiwadi, Dhaurhera, Rudrapur and Neemrana are fast developing and becoming highly lucrative for the investors.One of the neighboring regions Bhiwadi which is 5 kms from NH8 and 30 kms from Gurgaon houses some of the major industries like Gillette, Kajaria, Bosch & Lomb, Tata BlueScope Steel Limited and Hero Honda, DLF and Sahara.Manesar, is also an desirable destination. Prices in the region have increased from Rs. 20-25 lakh per acre to Rs 1.10-3.50 crore per acre. Another district is Palwal where land rates have risen from Rs 14 lakh per acre to Rs 45-80 lakh per acre. Further under a master plan laid out by the Haryana Urban Development Authority 33,726 hectares will be released around Gurgaon which is three times Gurgaon’s size.The commercial properties in Gurgaon are designed by highly competent architects. Every office has restaurants, health clubs, banks; ATM’s and shops in the ground floor and offices from the first floor onwards. All these unique and striking features undoubtedly make Gurgaon the hotspot for commercial and residential property investments.
Why Carry Out A Local Search
When you buy a property your conveyancing solicitor will often recommend that certain searches are carried out. While these searches add to the overall expense of buying, they are a useful tool for discovering potential issues with a property. One such search is known as a local authority search, and will reveal a lot of important information about a property.The first thing revealed in a local search is whether all the required planning permissions for the property have been obtained. If your seller has altered or maybe even built a property without planning, then it is possible for the local authority to require the alterations be removed or the building demolished. This could dramatically reduce the value of the house, and require a large outlay to put right.The next item revealed is whether the roads near the property are maintained by the local authority. If they are not then you may have to contribute towards future maintenance. This is something you would then have to budget for, on an ongoing basis.A further item the search reveals is whether any new roads or railways are proposed within 200 metres of the property. This is especially important if you are planning to buy in what you thought was a quiet area. If you proceed, but find a major highway is about to be built, you may not get the peaceful property you thought you were buying.Any proposed traffic scheme comes next on the local search. This may reveal a potential one way street that is planned. Again if you buy a property and are unaware of this proposal, your planned use of the property could be restricted.Public access over the land is the last item, and is vitally important. It would no doubt be highly troubling if you bought a property, only to find that there is a public footpath at the bottom of your garden. This could ruin entirely your private enjoyment of your property.The golden rule of purchasing property is buyer beware. All of the above factors are a matter of public record and therefore it is possible for you to search them. If you could have searched the registers but chose not to, then it is you who will have to deal with the consequences.The result may be financially disadvantageous to you, or your enjoyment of the property may be seriously hampered. Therefore it is always advisable for you to undertake a local search, which will allow you to make a fully informed choice about proceeding with your purchase.
The Dual Nature of Owning Memphis Real Estate
“The US Government DISFAVORS work by taxing it heavily this is why people who work routinely pay 30% – 40% annually in taxes where as people like Mitt Romney only pay 15%.” – Jimmy Luke, CPA/CEO of Titan Financial. The time to buy real estate has never been better than it is as of this writing, September 17th 2012, to invest in real estate. Prices have been at an all time low(lowest price points since the 1980’s), and now we are seeing prices begin to creep back up. The good news is, prices are still low, relatively speaking – the bad news is, hedge funds and other large private investing conglomerates recognize that it is to their advantage to overpay for foreclosed homes since prices are suppressed far below what is their actual fair market value(thank to a variety of reasons, but the skew of foreclosures affecting the average sale price of normal sale type homes being one major contributor) and now prices are beginning to creep up. Whether this indicates an actual ‘recovery’ or just a growing inflationary trend in the market value of homes remains to be seen. However, the focus of this article is not to convince you to buy investment real estate specifically for passive income or capital gains purposes, but to discuss in some detail WHY it makes sense from a tax standpoint to develop an awareness of the NATURE of your income and the consequences it carries for you. And if you are able to internalize the fundamental differences and nature of these tax principles you are well on your way to becoming a more wealthy(and tax savvy) individual, regardless of whether owning investment memphis real estate is for you. Real Estate gives us a substantial tax advantage over those that do not own memphis real estate. Among these are: Here is a simple example of why owning memphis real estate makes sense for everyone, and why it is so hard to get ahead financially when you are using the traditional mindset of going to work everyday and hoping for a raise. Suppose an investor buys a house for 50k. His mortgage payment is $500/month. His rent is $700/month. His gross income for 12 months for a total gross gain of $8400. How much tax does he have to pay when he reports his income? Let’s break down the cost basis of the house: Mortgage interest a year(assumes $350/month) x 12 = $4200 Taxes and insurance a year(assumes $150 a month, part of his mortgage payment) = $1800/year Depreciation – we are allowed to take 1/27.5 of our cost basis(minus the land, not depreciable) each year for 27.5 years. Let’s assume the land is worth $5,000. His cost basis is $45,000, so each year we can legally deduct 1/27.5 of 45k which is: $1,636.36 Total costs per year for our investor: $7,636.36 Total Gain: $163.64 Total amount of tax due on subject property, assuming it is incorporated as a business: Negligible Remember, our investor placed $2,400 CASH into his pocket and STILL DOESN’T HAVE TO PAY ANY SGNIFICANT TAX. Simply put, he doesn’t have to pay taxes the way our ditch digger will on a $7800 gain reported as a 1099, which would be essentially a taxable event of $3,120 assuming a 40% tax rate, broken up as 25% in federal income tax and 15% in self employment tax. So friends, what is the moral of the story? In a world facing ever increasing taxes and hyperinflation of the US Dollar, perhaps there is a way we can get ahead legally and generate revenue passively without having to sacrifice ourselves at the altar of the Internal Revenue Service. Do your best not to be in a situation where you receive a 1099 or W – 2. Because if you do, the tax man cometh – for you, and there is nowhere you can hide L. Investors like my CPA Jimmy Luke, on the other hand, put it this way -he gets to spend his day ‘at the swimming pool having drinks with the ladies’ and not fret as much about the IRS destroying him financially, because he has chosen to invest in real estate and use the sheltering effects of real estate to offset income from his CPA practice. Truly, he has the best of both worlds and this is something all individuals would be smart to pay attention to. Working with Jimmy has taught me to do the same thing. This year I didn’t have to pay any federal income tax because of my real estate holdings, which was the good news. The bad news is my consulting business received 1099’s which were subject to social security tax. So buy some real estate and learn about taxes. AS a final parting gift for you, know that Jimmy Luke is accepting new clients by the way, and if you want some real tax advice you should call him at (901) 432 – 8888. Email him if that is easier: Jimmy@. Tell him Robert Feol sent you. Final Note From Jimmy: A person’s personal deductions: charity, personal home mortgage interest, personal home real estate tax, sales tax, state income tax, medical expenses, are deductible against INCOME TAX not Social Security Tax. Thus, if you have $50k of capital gain income and $50k of personal deductions you pay zero tax. If you are the ditch digger you can not deduct the $50k for purposes of social security tax.
Exotica Fresco – Coming Soon Luxuries Apartment
Building well, the Exotica is a very esteemed real estate company which has been working for a vision for building reliable residences for the elegant class of people. The company has recently proudly announced the launch of its very new residential development project Exotica Fresco. The project has been enabled to have a blessed close to nature lifestyle. The is not only a set of nature but a piece of modern architecture. The Laureate was built after a collaboration of the two real estate companies of repute The Divine India and the Unity Group. Both the companies have a reputed portfolio and list achievements.The Exotica Fresco is located at the sector 37, Noida. Sector 37 is an emerging development destination of the Noida city. Being developed as a new residential area of the city, it has all the things of your need in its own area. The locality itself has many good quality schools and educational institutions, hospitals and clinics, food corners and restaurants, daily convenient stores, daily vegetable markets and hawkers, etc. The locality has been plotted with many good quality roads that connects the main roads and the expressways.The Exotica Fresco has been patterned to have 3BHK and 4BHK apartments. These 3BHK and 4BHK apartments will consists a super luxury environment that will be one of its kind in the whole city. The very style has been given to the project complex and the apartments after a wide process of thinking. The apartments have a decent posh kind look that exactly fit the high level of living.The Exotica Fresco is also consisting of various amenities to serve a stylishly beautiful life. These amenities allow you to let in the comfort and leisure. Some of these amenities are three side open plot, earthquake resistance structure, yoga & meditation space, potable water, and lobbies with CCTV surveillance, car wash station, manicured green lawns, rain water harvesting and a high end Clubhouse etc.Exotica Developers is a prominent name in the real estate company- leading with compelling impact towards distinction. The group is creating to the lead with strong determination and belief to change the skyline of NCR to match the International Standards.Behind the success of this real estate icon is the mantra that says “Improvement is a never ending process”. It firmly believes to nurture day by day with innovation with perfection. Over the past 25 years, Noida has emerged as one of the largest planned industrial township in Asia, a perfect blend of Human Habitat and Industrial Enterprise in India. The growth bar of Noida is increasing day by day; making it one of the best places to invest in the real estate industry. Among all these magnificent developments, another big development is a joint venture by Exotica Housing and Infrastructure Co. Pvt. Ltd. and Exotica Developers under the name of FRESCO Homes in Noida.Exotica aim to be expert in developing projects that are technologically complex and exhibit quality infrastructure. Exotica are one of the highly respected realtors in the region. The designs and architecture of his residential projects are of international standards. Exotica is known for his contemporary designs, innovation and completion of projects within the most stringent time schedule. Divine group create world with bricks, stones and human endeavor. They are an upcoming real estate development organization with involvement across the development verticals like urban infrastructure…
Taking Help of Property Manager in Real Estate Investment
Investment in real estate is usually made to ensure future security but if the property is not maintained its value deteriorates and the owner has to sell it at price lower than the existing market rate. Hence, it is always advisable to recruit property manager for the upkeep of your property. There are many activities which a property manager fulfills. Let us check some of the responsibilities that are carried out under this work profile:Looking after the propertyThis covers lot of activities including taking care of all the interior, exterior and garden area of the property. A good manager keeps an eye on any damage to the property, be it coming off of the plaster of side wall, repairing of fences, gates, plumbing or electrical gadgets and appliances. With years of use, damages to plastering or paint cannot be ruled out. But if these damages are left unattended then, they can prove to be dangerous for the value of the property. That is why it is important to repair such things the moment they start showing. It’s the prime duty of property managers to take help of skilled labor and repair such damages. The same holds true for other repairing.Leakages in kitchen and washrooms are a common problem which should be attended from time to time. A well kept kitchen and bathroom adds more value when you are leasing or renting the property. That is why, it becomes important that the property managers call an electrician or a plumber and get things fixed. Well kept lawns and garden area improves the aesthetic appearance of the property which further adds up to its value. A manager is expected to appoint a good gardener who will give the garden an impeccable look.Taking care of legal documentationsLegal documents should be appropriate whenever you are looking for renting or leasing your property. For this firstly, you must be able to track down the right person for leasing or renting your property. It is also important that you get good rent or leasing amount. A property manager sees to it that your advertisement is given in a good real estate paper where it catches eye of prospective tenants. He is also well aware of the existing renting and leasing rates and makes sure that you get best of the rate. It is his duty to check the authenticity of the tenant and he runs down a check on his background before finalizing any agreement.When you have a property management company at your behest, all the documentation and legal work is efficiently completed as he has knowledge of all the latest legal norms in the leasing or renting field and makes an agreement that is just perfect for completing all the legal formalities. In case, you are interested in selling your property, property managers can guide you regarding the current rates and other aspects that can help you gain the best cost against the property.
Residential Properties in Delhi
Delhi – The Heart ThrobDelhi, being the heart throb and the national capital of the country has turned out to be the lodestar for realtors involved in real estates business. While real estate is a flourishing business as far as residential properties in Delhi are concerned, yet there are other metropolitan cities across the country that has a plethora of thriving realtors. Delhi has always been one of the hot spots for a sound investment in property. Ever since the partition of India and Pakistan in 1947, Delhi has become one of the most favorite cities for a large number of investors in property, which is replete with skyscrapers emerging in all parts of this metropolitan city. With the boom in real estate, the prices of residential properties have become not only astronomical, but extremely prohibitive.Population Explosion in DelhiThere was a time when the population of the city was sparse and property was easily available at affordable rates. People who had settled down in Delhi considered themselves to be fortunate and owning property in Delhi was a status symbol. However, with the burgeoning populace coupled with the migrating people from all parts of the country, the city appears to be bursting its seams. This has resulted in a dearth of property in the city and keeping in mind the enormous crowds making Delhi their home, several housing Projects in Delhi NCR were started to provide a breather to the already exploding city.Expansion of Real Estate in Satellite TownsThe real estate business expanded its horizons to the satellite towns around Delhi where the local people from Delhi started their move towards investment in Gurgaon property. The Gurgaon properties real estate investors have started several construction projects that included Gurgaon property builders developers. Residential properties in Gurgaon also include studio apartments Gurgaon beside residential property Gurgaon.In a similar vein, there began an exodus of commercial organizations towards the satellite cities of Gurgaon, Faridabad and NOIDA as well as Greater NOIDA, which witnessed a widespread development of Commercial Property Gr. Noida. These satellite towns developed considerably since the people working in these towns wanted to reside close to their places of work thus saving the travel time. With the development of the satellite towns, there has been a phenomenal increase in the prices of property both in Gurgaon, NOIDA and Faridabad which have even surpassed the property rates in the city of Delhi.
Get Your Perfect Home in Naples With Realtors
Being a Naples realtors are not at all tedious. You can meet a broad selection of appealing people who deals in real estate properties and homes in Naples city. There are many homes in Naples for sale that are worth seeing if you like up to date structural design and marine views.Naples Realtor are very capable to handle any kind of problem if occurs during dealing. Helping to provide a best and cheapest home with full services is not the job of Naples realtor but main thing is that to win the attention and trust of the clients and buyers. The variety of properties are available at many locations like: you can buy waterfront property, You can buy some property in following areas like: Palm River, Park shore, Bonita beach, Naples Park .etc. or in many more locations.Beach Areas Homes: The basically beach area houses are perfectly situated near the beauteous beaches that surround the geographical area whole Florida. It is situated near the Gulf area and beaches of Atlantic. The beach area property and houses are idealistic for those who are sounding for a unusual life style in their retreating years or leisure. The Naples real estate homes provide fine investing alternative too.You can hire a insurance high level associate from the starting of process till the end of the whole process, so that in any case if you get cheat during the process then you can claim and complaint against the agent. You can hire realtor who can assure you and support you that he will help you to get a better how as compare to the others.The Naples relators know how to tackle the dealing problem like : If the seller wants the big amount for the property or buyer are not able to pay that much amount then realtor can help and convincing the both purchaser and the property owner at decided price. You can also take help of short sale to buy or sell your property and home because it will decide the property will go for foreclosure or not or go for resale or not. You can buy property and deluxe home anywhere in whole Naples city with Naples real estate Realtor. Just Sketch Your financial plan according to plot and accommodation.Get your homes at affordable rates with full facilities in affordable rates and deals. Make sure your decision of buying home or property is accurate.
RPS Savana Sector-88 Neharpar Faridabad
Brief Introduction about RPS Group: – RPS Group has been proven since 2005 and has become one of the speediest increasingconglomeratesin the field of Real-Estate. Since its beginning, it is devoted to tag its quality in the Real Estate market. RPS Group has been recognised to supply excellence as well as commitment in order to carry out the actual obligations to achieve the customer fulfilment. The Group is an ideal mixture of believe in as well as ethics. Noticeablevision, knowledge as well as connection with its administration within the Real estate Field since 1998 are actually at the rear of the actual achievement of the Group effectively put in place a number of projects in ideologyof the Group is actually constant development as well as improvement associated with Real Estate sector in general along with ideal usage of space, optimum supply of resources, stylish designs, contemporary structures, high quality control, and well-timed completion and most importantlyatmoney-wiseworthwhile as well as inexpensive costs. RPS Group concentrate constantly about the desires and needs ofits valuable customers through giving all of them real inhabitation instead of imaginings& expectations. RPS Group is actually operating thoroughly using the need to depart the actual foot prints at the rear in the form of the overcoming tasks.The project “RPS Savana” -Among the biggest forthcoming residential projects in Greater Faridabad, RPS Savana guarantees to become a first class society that is approaching completion.Situated at sector- 88 Naharpar, RPS Savana is actually spread over50 acresof lush green land along with real estate capacity for more than 2000 Savana housing project is actually strategically created for comfort as well as ease associated with its occupants. The location of RPS Savana is completely ideal. This majestic project provides several options as 2, 2+1, 3, 3+1, 4+1 BHK Flats as well as capacious Savana project is actually influenced by nature along with 85% greenery throughout these flats as well as 15 % materialonly.Calming scenery as well as drinking water physiques tend to be contributing to the actual beauty from the entire particular project will probably be the attractive location for individuals who would like to stay tranquillity along with charisma. Augmented with an amazing trio associated with 3 fantastic residential projects-Livingwith Nature.Location Advantages:-RPS Savana can be found within the axis of Greater Faridabad. Its within near vicinityof sectors-14, 15 as well as 16. 5 kilometres away from Mathura Street (Badkhal Chowk).3 kilometres from express highway with regard to Noida as well as Higher Noida, 11 kilometres through Delhi Badarpur Edge, 40 km drive approx. international and domestic airport, 5 min drive from forthcoming metro station, 25 min drive from south Delhi, World class medical as well as healthcare, academic establishments with regard to healthcare, architectural & regulation, schools such as Vidya Sankar International school, Apeejay, MVN, DPS, Ryan International school can be found close by the project RPS Savana. Department stores, malls as well as multiplexes are simply inside the variety.Amenities: -RPS Savana is actually nicely designed with nearly every amenity associated with existence inside really near range. An ideal entrance to savour the life span from it’s severe along with day time & evening placing greens, separate jogging tracks, meditation centre, clubhouse, swimming pool, gym, spa, commercial complex, schools, health parks, multi-cuisine restaurants, care facilities, integrated car parking, solar water heater as well as flourishing greenery throughout.Specifications: – Vitrified tiles, pleasant shades of OBD, Hardwood framed doors in all bedrooms and living area, Anti- skid ceramic tiles, granite counter along with SS sink and provision for electric chimney in kitchen, Anti-skid ceramic tiles in balcony, permanent textured paint filling up with all such facilities RPS Savana treats you along with such kind of comfort and ease, that you will end up on the distant tropical isle, as soon as you stroll within.
Invest Big in Real Estate in Gurgaon, India
Investing in real estate is coming up as the latest fad in India. The reason is obvious- the growth rate. Yes, all the money that you have put in one home can double up within a span of months, and by the time you plan to sell this one and invest into a bigger space, your money would have become manifold. The statistics are even more appealing if you have put your money into real estate in Gurgaon, India. The growth rate in Delhi/NCR is reaching towering heights, and the experts believe that there is no way one can incur a loss if invested there.But quite obviously, it is not possible to strike gold in every random Gurgaon deal. There has to be enough research and homework linked with buying a real estate in Gurgaon, India, and only then can we rest assured about the worth of our hard-earned money. Although the whole of Gurgaon is considered to be beneficial for the investors, there are a few specific sites that are known to bring more benefits than the rest. But what makes them different? We will tell you…First and foremost, step out and visit the construction sites with major names associated with them. For instance, if you have heard of a township project from a friend or read about it in the newspaper, go ahead and take a look. It may or may not be any good for you, but it will not affect you adversely. Ask the engineers or any other officials present on the site and find out more about the existing successful projects of the same builder. If other projects have been admired, he would, quite surely, he will do justice to the real estate in Gurgaon, India too.The next step in your agenda must be fixing an appointment with a real estate consultant. Let him know of all the projects that appealed you, and check out if he has a deal as brilliant as those project, or anything close to that. Do not shy away when placing your budget details before him. He can only bring you the deals. In the end, it is your money that would go ahead. Let him take his time to bring you the most suitable real estate in Gurgaon, India.Do not hurry in such cases, because all your savings would be at stake. The more patient you are, the more likely you are of striking the right deal.