92 resultados para Tax planning


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Today's fast-paced, dynamic environments mean that for organizations to keep "ahead of the game", engineering managers need to maximize current opportunities and avoid repeating past mistakes. This article describes the development study of a collaborative strategic management tool - the Experience Scan to capture past experience and apply learning from this to present and future situations. Experience Scan workshops were held in a number of different technology organizations, developing and refining the tool until its format stabilized. From participants' feedback, the workshop-based tool was judged to be a useful and efficient mechanism for communication and knowledge management, contributing to organizational learning.

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This paper is part of a larger PhD research project examining the apparent conflict in UK planning between energy efficiency and conservation for the retrofit of the thermal envelope of the existing building stock. Review of the literature shows that the UK will not meet its 2050 emission reduction target without substantial improvement to the energy performance of the thermal envelope of the existing building stock and that significantly, 40% of the existing stock has heritage status and may be exempted from Building Regulations. A review of UK policy and legislation shows that there are clear national priorities towards reducing emissions and addressing climate change, yet also shows a movement towards local decision making and control. This paper compares the current status of thirteen London Boroughs in respect to their position on thermal envelope retrofit for heritage and traditionally constructed buildings. Data collection is through ongoing surveys and interviews that compare statistical data, planning policies, sustainability and environmental priorities, and Officer decision-making. This paper finds that there is a lack of consistency in application of planning policy across Boroughs and suggests that this is a barrier to the up-take of energy efficient retrofit. Various recommendations are suggested at both national and local level which could help UK planning and planning officers deliver more energy efficient heritage retrofits.

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With the concerns over climate change and the escalation in worldwide population, sustainable development attracts more and more attention of academia, policy makers, and businesses in countries. Sustainable manufacturing is an inextricable measure to achieve sustainable development since manufacturing is one of the main energy consumers and greenhouse gas contributors. In the previous researches on production planning of manufacturing systems, environmental factor was rarely considered. This paper investigates the production planning problem under the performance measures of economy and environment with respect to seru production systems, a new manufacturing system praised as Double E (ecology and economy) in Japanese manufacturing industries. We propose a mathematical model with two objectives minimizing carbon dioxide emission and makespan for processing all product types by a seru production system. To solve this mathematical model, we develop an algorithm based on the non-dominated sorting genetic algorithm II. The computation results and analysis of three numeral examples confirm the effectiveness of our proposed algorithm. © 2014 Elsevier Ltd. All rights reserved.