In recent years the level of taxation of many developing countries has changed dramatically over relatively short periods. These changes are too large and too sudden to attribute fully to a deterioration in tax administration or to changes in the traditional determinants of tax levels. The paper argues that they should be attributed mostly to macroeconomic policies. The paper discusses the connection between tax levels and (a) the real value of the official exchange rate, (b) import substitution policies, (c) trade liberalization, (d) inflation, (e) public debt, (f) financial policies. The paper concludes that more attention should be paid to those relationships and that tax reform should aim at neutralizing some of these effects.
In a recent paper Professor Dixit criticized the argument that when collection lags characterize tax systems, recourse to inflationary finance should be minimized. He argued that, in such case, rather than minimizing recourse to inflationary finance, the rates of the commodity taxes should be adjusted to maintain them at an optimal level and, thus, to minimize welfare costs. This paper shows that the requirements for following Dixit’s policy prescription are almost impossible to meet. The paper argues that more attention should be paid by tax theorists to the constraints under which tax reforms are made.
Bistatic radar consists of a radar system which comprises a transmitter and receiver which are separated by a distance comparable to the expected target distance. This book provides a general theoretical description of such bistatic technology in the context of synthetic aperture, inverse synthetic aperture and forward scattering radars from the point of view of analytical geometrical and signal formation as well as processing theory. Signal formation and image reconstruction algorithms are developed with the application of high informative linear frequency and phase code modulating techniques, and numerical experiments that confirm theoretical models are carried out. The authors suggest the program implementation of developed algorithms. A theoretical summary of the latest results in the field of bistatic radars is provided, before applying an analytical geometrical description of scenarios of bistatic synthetic aperture, inverse synthetic aperture and forward scattering radars with cooperative and non-cooperative transmitters. Signal models with linear frequency and phase code modulation are developed, and special phase modulations with C/A (coarse acquisition) and P (precision) of GPS satellite transmitters are considered. The authors suggest Matlab implementations of all geometrical models and signal formation and processing algorithms. Contents 1. Bistatic Synthetic Aperture Radar (BSAR) Survey. 2. BSAR Geometry. 3. BSAR Waveforms and Signal Models. 4. BSAR Image Reconstruction Algorithms. 5. Analytical Geometrical Determination of BSAR Resolution. 6. BSAR Experimental Results. 7. BSAR Matlab Implementation. A general theoretical description of bistatic technology within the scope of synthetic aperture, inverse synthetic aperture and forward scattering radars from the point of view of analytical geometrical and signal formation and processing theory. Signal formation and image reconstruction algorithms are developed in this title, with application of high informative linear frequency and phase code modulating techniques. Numerical experiments that confirm theoretical models are carried out and the authors suggest program implementation for the algorithms developed.
Toyota Production System methods have rendered remarkable results in high-volume manufacturing plants, but they have not been fully understood and correctly applied in high-mix, low-volume environments. While lean principles do apply, the implementation methods and tools must be adapted and alternate methods embraced in a low-volume environment. This volume is specifically geared for manufacturers that have hundreds to thousands of active part numbers with few or no ongoing forecasted volumes, and for job shops that build only to order. The primary focus is eliminating non-value-added activities and instituting improvements on the most repetitive jobs, a strategy that gives you more time to produce your low-volume work or one-offs. About the author: Greg Lane is a faculty member of the Lean Enterprise Institute and an advisor to the Instituto de Lean Management in Spain. During his time with Toyota, he was one of a handful of candidates selected for a one-year training program conducted by the company’s masters. He became certified as a Toyota Production System (TPS) Key Person and continued his work with Toyota, training others in TPS. He has been highly active in working on implementing lean around the world, supporting large and small companies alike. In 1998, he began to focus his lean endeavors on meeting the specific needs of high-mix, low-volume enterprises. During his time as an independent consultant, Greg purchased and operated his own manufacturing company, which specialized in fast turnaround on high-mix, low-volume parts. Greg used TPS to grow the business and nearly double its sales. Greg and his associates have experience not only at adapting the methods contained in this book, but also in applying other tools that are too numerous to detail here. They can be reached for further support with your lean transformation via email: [email protected]
"I know everything has been hard for you. You are dealing with something I don't really remember. You are trying to be mortal in an immortal world. I want you to know that I am always going to be by your side. You have my heart, Heather. And nothing is going to change that," he continued as he lay her down. "I honestly truly love you, Andon," Heather said as she lay on his chest. "I know you do, baby, and tomorrow is a new world for two vampires in love," he said as he stroked her hair and fell asleep.
Globalization, the spread of e-commerce and increasing world travel require that ever-increasing numbers of business people need to be able to communicate in English, both competently and confidently. This self-access course is intended for people who already speak some English and who want to improve their English to use in their jobs or in their studies. The book contains 18 units, including three for checking your progress, plus an answer key and a language reference section. The units consist of: conversations set in a business context for you to listen to and answer questions about; articles and reading texts about business topics; activities that focus on the language in the listening and reading texts; activities to practice speaking in specific business situations; activities to practice writing business letters, e-mails, and CVs; and suggestions for further practice that you can do on your own. available separately on two audio cassettes or CDs, or together with the book in a pack.
Laura Andon -- former professional surfer, presenter, author and actor, teaches you to surf proficiently with confidence. She will inspire you to pursue your dreams, encouraging you take action and live your life to its fullest! You will learn: How to surf and embrace the freedom in surfing; Step-by-step manoeuvre execution; Health tips, safety guidelines, surfboard shopping, and ocean awareness; How to pursue your dreams and feel empowered; How to build confidence and believe in yourself; How to change your mindset and live positively; Uplifting quotes and affirmations to motivate and inspire you to personally grow and take action towards your dreams. "Duckdive your way through life's turbulences. Confront your fears and move forward to live your true potential. Learning to surf is the perfect way to build your confidence, appreciate the small things in life and respect the lessons mother nature teaches you".
Please note that the content of this book primarily consists of articles available from Wikipedia or other free sources online. Pages: 38. Chapters: Andon (manufacturing), Career woman, Continual improvement process, Gemba, Genchi Genbutsu, G d gaisha, Heijunka box, Intermediary corporation, Japanese yen, Kabushiki gaisha, Kaikaku, Kaizen, Kanban, Kanban board, Kar shi, Keiretsu, Machine orders, Mochibun kaisha, Mottainai, Muda (Japanese term), Mura (Japanese term), Muri (Japanese term), Nemawashi, Nenko System, Office lady, PechaKucha, Poka-yoke, Production leveling, Salaryman, Sarakin, Shihainin, Sh tengai, Sodanyaku, S kaiya, Statutory auditor in Japanese corporations, Tokumei kumiai, Y gen gaisha, Zaibatsu.
It's been twenty years since the first corporate moon base was constructed by the KaliSun Corporation and ten years since the last major combat between China and the United States. A severe arms reduction treaty created by the international community is the only thing keeping them apart. But now China has built a moon base that the United States believes to be for military purposes. They knew that if the China gained the high ground they wouldn't win the next war. In desperation, the US government reached out to the KaliSun Corporation with it's moon based research center and asked "Can you develop a weapons program?" The CEO of KaliSun, Edward Stokes, looked at the group standing before him. The President, Congress, and members of the Joint Chiefs of Staff and smiled. "For a price, many things are possible."
A bestseller for more than two decades, this classic work covers the entire framework of the Toyota Production System (TPS), including its theoretical underpinnings as well as pragmatic information on how it is implemented. The revised fourth edition presents the latest developments in TPS at Toyota. For example, the text emphasizes the humanistic production system, that is, how respect for humanity was introduced into TPS. The author also explores the link between Kaizen methods and calculation methods in TPS. New material focuses on electronic Kanban systems, computer-based information systems, cellular manufacturing systems versus conveyor lines, and mini-profit centers.
Basics and Tools for a Successful DevOps Implementation
Author: Curt W. Meister
Publisher: BoD – Books on Demand
DevOps is on everyone's lips. The combination of agile development approaches such as Scrum, Kanban, Extreme Programming or others with future-proof service management approaches seems to be the guarantee for success for modern IT organizations. Is this just the next fad in IT or is there actual optimization potential here and if so, what are the prerequisites and framework conditions that are important for this? The author, a proven expert for agile methods and DevOps, shows where DevOps can be used beneficially and which techniques and methods are target-oriented. This includes approaches such as Continuous Delivery as well as the concept of anti-fragility or the integration of approaches from Lean Thinking. This book is aimed at newcomers to the subject who want to gain a good overview and a basis for decision-making with little effort.