24 resultados para tax compliance benefits


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TRIZ (the theory of inventive problem solving) has been promoted by several enthusiasts as a systematic methodology or toolkit that provides a logical approach to developing creativity for innovation and inventive problem solving. The methodology, which emerged from Russia in the 1960s, has spread to over 35 countries across the world. It is now being taught in several universities and it has been applied by a number of global organisations who have found it particularly useful for spurring new product development. However, while its popularity and attractiveness appear to be on a steady increase, there are practical issues which make the use of TRIZ in practice particularly challenging. These practical difficulties have largely been neglected by TRIZ literature. This paper takes a step away from conventional TRIZ literature, by exploring not just the benefits associated with TRIZ knowledge, but the challenges associated with its acquisition and application based on practical experience. Through a survey, first-hand information is collected from people who have tried (successfully and unsuccessfully) to understand and apply the methodology. The challenges recorded cut across a number of issues, ranging from the complex nature of the methodology to underlying organisational and cultural issues which hinder its understanding and application. Another contribution of this paper, potentially useful for TRIZ beginners, is the indication of what tools among the several contained in the TRIZ toolkit would be most useful to learn first, based on their observed degree of usage by the survey respondents. © 2012 Elsevier Ltd. All rights reserved.

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As operational impacts from buildings are reduced, embodied impacts are increasing. However, the latter are seldom calculated in the UK; when they are, they tend to be calculated after the building has been constructed, or are underestimated by considering only the initial materials stage. In 2010, the UK Government recommended that a standard methodology for calculating embodied impacts of buildings be developed for early stage design decisions. This was followed in 2011-12 by the publication of the European TC350 standards defining the 'cradle to grave' impact of buildings and products through a process Life Cycle Analysis. This paper describes a new whole life embodied carbon and energy of buildings (ECEB) tool, designed as a usable empirical-based approach for early stage design decisions for UK buildings. The tool complies where possible with the TC350 standards. Initial results for a simple masonry construction dwelling are given in terms of the percentage contribution of each life cycle stage. The main difficulty in obtaining these results is found to be the lack of data, and the paper suggests that the construction and manufacturing industries now have a responsibility to develop new data in order to support this task. © 2013 The Authors. Published by Elsevier B.V. All rights reserved.

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Deterministic organization of nanostructures into microscale geometries is essential for the development of materials with novel mechanical, optical, and surface properties. We demonstrate scalable fabrication of 3D corrugated carbon nanotube (CNT) microstructures, via an iterative sequence of vertically aligned CNT growth and capillary self-assembly. Vertical microbellows and tilted microcantilevers are created over large areas, and these structures can have thin walls with aspect ratios exceeding 100:1. We show these structures can be used as out-of-plane microsprings with compliance determined by the wall thickness and number of folds. © 2011 American Chemical Society.

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Although musculoskeletal models are commonly used, validating the muscle actions predicted by such models is often difficult. In situ isometric measurements are a possible solution. The base of the skeleton is immobilized and the endpoint of the limb is rigidly attached to a 6-axis force transducer. Individual muscles are stimulated and the resulting forces and moments recorded. Such analyses generally assume idealized conditions. In this study we have developed an analysis taking into account the compliances due to imperfect fixation of the skeleton, imperfect attachment of the force transducer, and extra degrees of freedom (dof) in the joints that sometimes become necessary in fixed end contractions. We use simulations of the rat hindlimb to illustrate the consequences of such compliances. We show that when the limb is overconstrained, i.e., when there are fewer dof within the limb than are restrained by the skeletal fixation, the compliances of the skeletal fixation and of the transducer attachment can significantly affect measured forces and moments. When the limb dofs and restrained dofs are matched, however, the measured forces and moments are independent of these compliances. We also show that this framework can be used to model limb dofs, so that rather than simply omitting dofs in which a limb does not move (e.g., abduction at the knee), the limited motion of the limb in these dofs can be more realistically modeled as a very low compliance. Finally, we discuss the practical implications of these results to experimental measurements of muscle actions.

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A high-altitude tethered balloon (HATB) reaching a height of 20 km has numerous applications including communications, meteorological monitoring, surveillance and, for the current paper, geoengineering. The HATB configuration consists of a 20 km tether rising up from the ground through the troposphere, where the wind-regime can be turbulent and include high-wind velocities due to the jet-stream, up into the more stable stratosphere where the tether would be attached to a spherical balloon. This paper evaluates wind-excited vibration of a HATB and will investigate the advantages of using a streamlined instead of a circular tether profile. Streamlining the tether reduces drag but introduces stability problems and complicates the numerical modelling. Consequently, prior to a thorough investigation of the stability issues due to fluid-structure interaction, a 3D nonlinear lumped-mass HATB model is used to quantify the benefit of a streamlined tether. The benefit is quantified by comparing the system specifications - such as balloon size and the tension in the tether - required to meet certain design requirements driven by the Stratospheric Particle Injection for Climate Engineering (SPICE) project. The SPICE project is investigating the feasibility of climate engineering using a HATB.

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In conventional planar growth of bulk III-V materials, a slow growth rate favors high crystallographic quality, optical quality, and purity of the resulting material. Surprisingly, we observe exactly the opposite effect for Au-assisted GaAs nanowire growth. By employing a rapid growth rate, the resulting nanowires are markedly less tapered, are free of planar crystallographic defects, and have very high purity with minimal intrinsic dopant incorporation. Importantly, carrier lifetimes are not adversely affected. These results reveal intriguing behavior in the growth of nanoscale materials, and represent a significant advance toward the rational growth of nanowires for device applications.