Transfer Pricing in Manufacturing: An Analysis of the OECD Guidelines, Ignat Ioana, Ionescu-Feleagă Liliana
Автор: Segers Jorge Название: Analysis Techniques for Racecar Data Acquisition ISBN: 0768064597 ISBN-13(EAN): 9780768064599 Издательство: Mare Nostrum (Eurospan) Рейтинг: Цена: 18157.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Examines techniques for analyzing data recorded by any vehicle`s data acquisition system. It details how to measure the performance of the vehicle and driver, what can be learned from it, and how this information can be used to advantage next time the vehicle hits the track. Such information is invaluable to racing engineers and managers, race teams, and racing data analysts in all motorsports.
Автор: CCPS Название: Guidelines for non-SIS Independent Protection Layers ISBN: 0470343850 ISBN-13(EAN): 9780470343852 Издательство: Wiley Рейтинг: Цена: 15357.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: The publication provides process automation engineers, process engineers, facility operators, and safety professionals with the appropriate treatment and requirements applicable to equipment design, administrative procedures, or other credits that are treated as an independent protection layer from a Layer of Protection Analysis (LOPA) perspective.
Автор: Walter, Eric Walter, Richard Название: Data acquisition from hd vehicles using j1939 can bus ISBN: 0768081726 ISBN-13(EAN): 9780768081725 Издательство: Mare Nostrum (Eurospan) Рейтинг: Цена: 14969.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Provides a unique road map for the data acquisition user. The authors give a clear and concise description of the CAN protocol plus a review of all 19 parts of the SAE International J1939 standard family. Pertinent standards are illuminated with tables, graphs and examples. Practical applications covered are calculating fuel economy, duty cycle analysis, and capturing intermittent faults.
This book provides a concise and pragmatic introduction to transfer pricing. Approaching the subject from an economic and business perspective, it familiarizes the reader with the basic concepts without getting sidetracked by tax law. In turn, the book draws on case studies to demonstrate the identification and application of appropriate transfer pricing methods for the most common intercompany transactions. The intuitive step-by-step guidance, together with integrated Excel-based tools, will equip the reader to ensure compliance with the arm’s length principle and thus to minimize tax risk. Based on the post-BEPS OECD Guidelines, the book’s content is applicable to a global context.
Автор: Sharma, Sanjay Название: Manufacturing inventory and supply analysis ISBN: 1032081708 ISBN-13(EAN): 9781032081700 Издательство: Taylor&Francis Рейтинг: Цена: 13626.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This reference text discusses models and analyzes cases that are useful for material requirements planning (MRP), just-in-time (JIT) environments and supply chain environments, as well as traditional production-inventory systems.It covers important concepts, including production-inventory systems, optimal purchase quantity, optimal production quantity, instantaneous procurement, multiple input items, sensitivity analysis, multiproduct manufacturing, determination of optimum cycle time, fractional backlogging, and incorporating input item procurement and flexibility in the production rate.Aimed at senior undergraduate and graduate students, and professionals in the field of industrial engineering, production engineering and manufacturing science, this text:Provides detailed models/analysis pertaining to various cases which are useful for material requirements planning and supply chain environmentsElaborates manufacturing rate flexibility, demand variation and production rate variationDiscusses the multi-item manufacturing environment and presents models with backorders, as well as fractional backloggingAnalyzes flexible production rates, along with upward and downward variations
Автор: Center for Chemical Process Safety (CCPS, CCPS (Ce Название: Guidelines for Auditing Process Safety Management Systems ISBN: 0470282355 ISBN-13(EAN): 9780470282359 Издательство: Wiley Рейтинг: Цена: 24386.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This book discusses the fundamental skills, techniques, and tools of auditing, and the characteristics of a good process safety management system. A variety of approaches are given so the reader can select the best methodology for a given audit.
Описание: These guidelines outline the process for preparing a National Plan for Conservation and Sustainable Use of Farmers’ Varieties/Landraces, in support of national authorities seeking to develop a systematic approach to the management of these genetic resources. They focus on the common elements required to ensure a systematic, national approach to conservation and sustainable use of farmers’ varieties/landraces.
The cultivation of diverse farmers' varieties/landraces, which tend to be well-adapted and suited to local production systems, confers increased resilience for crop production. Unfortunately, many of these genetic resources have been replaced by modern cultivars in recent decades, resulting in a reduction in the number of varieties grown and/or loss of heterogeneity. Such losses make farming systems less resilient, especially to shocks from abiotic and biotic stresses.
These guidelines will contribute to addressing this continuing loss of diversity. They are a useful tool for development practitioners, researchers, students and policymakers who work on the conservation and sustainable use of these valuable resources.
Автор: Dinh Hinh T., Clarke George R. G. Название: Performance of Manufacturing Firms in Africa: An Empirical Analysis ISBN: 0821396323 ISBN-13(EAN): 9780821396322 Издательство: Mare Nostrum (Eurospan) Рейтинг: Цена: 4712.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This book presents empirical evidence on manufacturing firm performance in Africa based on the World Bank Enterprise Survey and on a one-time quantitative survey conducted for the World Bank by Oxford University’s Centre for the Study of African Economies. Because of their institutional environment, their labor productivity is low, and their labor costs also tend to be low. Key constraints to firm growth vary by country, by sector, and by firm size. But the binding constraints for most large formal firms in Africa are access to finance and to electricity. The binding constraints for small firms tend to be access to finance and competition from foreign firms. After controlling for differences in firm characteristics, geography, infrastructure, political and institutional factors, business environment, and finance, the authors show that African manufacturing actually has a conditional advantage in productivity and sales growth. Political and institutional factors (especially party monopoly), access to finance, and the nature of the business environment are key to explaining the disadvantage of African countries in firm performance relative to countries at similar levels of income in which firms perform better. The results of the new Oxford survey, which covers both formal and informal firms, shed light on manufacturing firm performance in Africa in relation to that in Asian countries such as China. The survey results suggest that, whatever the reasons for China’s success relative to Africa, it is unlikely to be less regulation. Indeed, China seems to have more stringent registration requirements and labor laws. It is also unlikely to be corruption, lower labor or land costs, or social networks: Chinese firms report fewer links with banks and politicians and fewer business friends. There also are no strong differences across the countries in the rate at which individual firms innovate and invest. The dimensions along which Chinese firms are at an advantage appear to be finance, competition, information about innovations, and educational attainment. Asian workers and entrepreneurs have more schooling. Nonetheless, education is not a good predictor of how quickly production workers can become fully active in firm operations.
Автор: Hamed Fazlollahtabar, Mohammed Saidi-Mehrabad Название: Cost Engineering and Pricing in Autonomous Manufacturing Systems ISBN: 1789734703 ISBN-13(EAN): 9781789734706 Издательство: Emerald Рейтинг: Цена: 13821.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: The book focuses on analyzing and proposing costing and pricing models to be used in autonomous manufacturing systems with respect to different effective parameters and factors in such a high tech environment within some applied cases.
Автор: Veronika Solilova; Danuse Nerudova Название: Transfer Pricing in SMEs ISBN: 3319690647 ISBN-13(EAN): 9783319690643 Издательство: Springer Рейтинг: Цена: 16769.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание:
This book provides a detailed assessment of current approaches to transfer pricing in the context of small- and middle-sized enterprises (SMEs), including the newest update of Transfer Pricing Guidelines from 10 July 2017. It analyzes the transfer pricing rules for SMEs across the European Union (EU) and explores two alternative approaches as suitable solutions for current transfer pricing issues. The authors evaluate and discuss alternative approaches like Safe Harbour and Common Consolidated Corporate Tax Base (CCCTB). Taking into account the prominent role of SMEs in the European Union’s economy, the book also puts forward policy recommendations to achieve the long-term goals of the EU’s 2020 agenda.
Описание: This book provides a concise and pragmatic introduction to transfer pricing. In turn, the book draws on case studies to demonstrate the identification and application of appropriate transfer pricing methods for the most common intercompany transactions.
