22 resultados para Base Erosion and Profit Shifting


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This paper discusses preliminary work on modeling and validation dynamic adaptation. The proposed approach is on the use of aspect-oriented modeling (AOM) and models at runtime. Our approach covers design and runtime phases. At design-time, a base model and different variant architecture models are designed and the adaptation model is built. Crucially, the adaptation model includes invariant properties and constraints that allow the validation of the adaptation rules before execution. During runtime, the adaptation model is processed to produce a correct system configuration that can be executed.

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This paper explores how regulatory relationships in the global audit arena are being affected by the current financial crisis. Key policy initiatives and debates are analyzed, along with institutional interactions, in particular between the International Federation of Accountants (IFAC), international regulators and the large audit firms. The events are placed in the context of the new international financial architecture which has developed over the last decade. Using the illustrative lens of bank auditing, questions are asked of the nature and status of audit practice and the regulatory arrangements governing such practice. The paper shows the active nature of the regulatory responses to the crisis and the shifting and competing influences among key regulatory and professional participants in the global audit arena. Emphasis is placed on the need for audit researchers to be sensitive to the developing global financial architecture, and its potential implications for the study of audit practice in different national and international contexts.

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This paper provides a description of the features and mechanisms of facetted short crack growth in Ni-base superalloys, and briefly reviews existing short crack growth models in terms of their application to Ni-base alloys. The concept of “soft barriers” is introduced to produce a new two-phase model for local microstructural effects on short crack growth in Waspaloy. This is derived from detailed observations of crack growth through individual grains. The model differs from all previous approaches in highlighting the importance of crack path perturbations within grains. Potential applications of the model in alloy development are discussed.

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A series of alkali-doped metal oxide catalysts were prepared and evaluated for activity in the transesterification of rapeseed oil to biodiesel. Of those evaluated, LiNO3/CaO, NaNO3/CaO, KNO3/CaO and LiNO3/MgO exhibited >90% conversion in a standard 3 h test. There was a clear correlation between base strength and activity. These catalysts appeared to be promising candidates to replace conventional homogeneous catalysts for biodiesel production as the reaction times are low enough to be practical in continuous processes and the preparations are neither prohibitively difficult nor costly. However, metal leaching from the catalyst was detected, and this resulted in some homogeneous activity. This would have to be resolved before these catalysts would be viable for large-scale biodiesel production facilities.

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Servitization represents a business-model change and organizational transformation from selling goods to selling an integrated combination of goods and services. Competitive advantage is one outcome of this shift. During servitization, companies follow stages to realize services as an opportunity to differentiate from goods and achieve higher customer satisfaction. This study analyzes this transition from base, intermediate, and advanced services by presenting results from 102 senior executives in multinational companies. Our results suggest increasing interest in service-led strategies in manufacturing companies. The results also show that increasing differentiation and high customer satisfaction are fundamental to achieving competitive advantage and superior performance with services. The analysis also indicates the importance of a company’s position in the value chain and the organizational structure it selects to support services in successful servitization.

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We analyze a business model for e-supermarkets to enable multi-product sourcing capacity through co-opetition (collaborative competition). The logistics aspect of our approach is to design and execute a network system where “premium” goods are acquired from vendors at multiple locations in the supply network and delivered to customers. Our specific goals are to: (i) investigate the role of premium product offerings in creating critical mass and profit; (ii) develop a model for the multiple-pickup single-delivery vehicle routing problem in the presence of multiple vendors; and (iii) propose a hybrid solution approach. To solve the problem introduced in this paper, we develop a hybrid metaheuristic approach that uses a Genetic Algorithm for vendor selection and allocation, and a modified savings algorithm for the capacitated VRP with multiple pickup, single delivery and time windows (CVRPMPDTW). The proposed Genetic Algorithm guides the search for optimal vendor pickup location decisions, and for each generated solution in the genetic population, a corresponding CVRPMPDTW is solved using the savings algorithm. We validate our solution approach against published VRPTW solutions and also test our algorithm with Solomon instances modified for CVRPMPDTW.

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Mobile communication and networking infrastructures play an important role in the development of smart cities, to support real-time information exchange and management required in modern urbanization. Mobile WiFi devices that help offloading data traffic from the macro-cell base station and serve the end users within a closer range can significantly improve the connectivity of wireless communications between essential components including infrastructural and human devices in a city. However, this offloading function through interworking between LTE and WiFi systems will change the pattern of resource distributions operated by the base station. In this paper, a resource allocation scheme is proposed to ensure stable service coverage and end-user quality of experience (QoE) when offloading takes place in a macro-cell environment. In this scheme, a rate redistribution algorithm is derived to form a parametric scheduler to meet the required levels of efficiency and fairness, guided by a no-reference quality assessment metric. We show that the performance of resource allocation can be regulated by this scheduler without affecting the service coverage offered by the WLAN access point. The performances of different interworking scenarios and macro-cell scheduling policies are also compared.