997 resultados para business taxation


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We analyze optimal second-best emission taxes in a durable good industry under imperfect competition. The analysis is performed for three different types of emissions and for situations where the good is rented, sold or simultaneously sold and rented. We show, for durable goods that may cause pollution in a period (or in periods) different from the production period, that the expected overall emission tax and the expected total marginal environmental damage per unit produced in each period are the relevant variables to consider in the analysis of overinternalization and in the comparison of optimal emission taxes for renting, selling and renting-selling firms. Our results allow to extend some previous results in the literature to these durable goods and provide an adequate perspective on some other results (in particular, we point out the limitations of focusing only, for those durable goods, on the level and effects of the optimal emission tax in the production period).

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ITS Training has undergone a revolutionary transformation in the past two years. The company has saved money, generated more business, improved recruitment, retention and achievement and expanded throughout the world because of its virtual learning environment (VLE): the ‘Student Campus'. Under its previous paper-based distance learning programme it was a hard enough task to deliver lectures to students in Liverpool. Now, the company has a classroom of learners in Tokyo, Japan.

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In October 2010, PBD introduced its eQual Learning VLE (virtual learning environment) to provide an online knowledge resource for its students. During the project, the company learnt many lessons about how to deliver learning effectively. In the course of a year researching VLE platforms, looking for material, and remapping NVQ courses for new QCF qualifications, the company realised that it was more important to deliver engaging and relevant content, rather than boasting the most innovative technology.

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Cloud-based infrastructure essentially comprises two offerings, cloud-based compute and cloud-based storage. These are perhaps best typified for most people by the two main components of the Amazon Web Services (AWS)1 public cloud offer, the Elastic Compute Cloud (EC2)2 and the Simple Storage Service (S3)3, though, of course, there are many other related services offered by Amazon and many other providers of similar public cloud infrastructure across the Internet.

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