95 resultados para Aggressive tax planning
Resumo:
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.
Resumo:
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.
Resumo:
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.
Resumo:
In this paper we discuss key implementation challenges of a systems approach that combines System Dynamics, Scenario Planning and Qualitative Data Analysis methods in tackling a complex problem. We present the methods and the underlying framework. We then detail the main difficulties encountered in designing and planning the Scenario Planning workshop and how they were overcome, such as finding and involving the stakeholders and customising the process to fit within timing constraints. After presenting the results from this application, we argue that the consultants or system analysts need to engage with the stakeholders as process facilitators and not as system experts in order to gain commitment, trust and to improve information sharing. They also need be ready to adapt their tools and processes as well as their own thinking for more effective complex problem solving.