115,131 research outputs found

    Collaborative improvement as an inspiration for supply chain collaboration

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    The battlefield of competition is today moving from the level of\ud individual firms to the one of the extended enterprises, that is, networks of customers and their suppliers. This paper discusses how learning and continuous improvement today take place in processes based on daily collaboration at intercompany level, i.e. Extended Manufacturing Enterprises (EMEs). The purpose of the paper is to present a preliminary theory on Collaborative Improvement (CoI), i.e. continuous improvement at the EME level. Based on a literature review on Supply Networks, and Continuous Improvement and on evidence from two explorative case studies, the paper proposes a model for Collaborative Improvement in EMEs and discusses a research approach based on Action Research and Action Learning to further develop preliminary theory and actionable knowledge on how to foster and sustain CoI in EMEs

    The Impact of ICT on Profit Allocation within Multinational Groups: Arm's Length Pricing or Formula Apportionment?

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    The use of information and communication technologies (ICT) within multinational groups leads to a rising number of intragroup cross-border transactions. At the same time, transactions and the organisational structures of affiliated groups become more and more specific and, thus, less comparable. The importance of human capital and of mobile factors of production, such as intangible assets, increases. The objective of this paper is to give an insight into the principal issues of profit allocation within multinational groups resulting from these economic changes. It is examined whether the traditional transaction methods based on the arm?s length principle can be upheld and to what extent the alternative method of formula apportionment is more suitable. The tax principles of inter-nation equity and feasibility are used to evaluate the different methods of profit allocation. We conclude that, in the light of the two demanded principles, formula apportionment is more appropriate than the arm?s length principle as regards the changed economic structures by use of ICT. As formula apportionment constitutes a suitable alternative especially in the European Union, the proposals made by the European Commission are considered to be a good starting point. --International Company Taxation,Profit Allocation,Transfer Pricing,Arm?s Length Principle,Formula Apportionment,Inter-Nation Equity

    Full cost recovery on operation and maintenance of irrigation systems in the pilot river basins

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    Project report prepared under the European Union Programme on Sustainable Management of Water Resources in Rural Areas of Uzbekistan. Component 1: National policy framework for water governance and Integrated Water Resources Management (IWRM) and supply par

    A theoretical and computational basis for CATNETS

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    The main content of this report is the identification and definition of market mechanisms for Application Layer Networks (ALNs). On basis of the structured Market Engineering process, the work comprises the identification of requirements which adequate market mechanisms for ALNs have to fulfill. Subsequently, two mechanisms for each, the centralized and the decentralized case are described in this document. These build the theoretical foundation for the work within the following two years of the CATNETS project. --Grid Computing

    Profile of public laboratories, industrial partnerships and organisation of R & D: the dynamics of industrial relationships in a large research organisation

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    There is a paucity of papers dealing with the system characteristics of laboratories or, put in another way, the institutional character of research organisations. Neither R & D economics nor the sociology of science, as traditionally conceived, has made much headway in providing insight into sets of R & D laboratories and their evolution. Drawing upon an empirical study in the plant breeding and biochemical industry, this paper presents a typology of public research laboratories which is based on three dimensions: scientific production and visibility, type of funding (public or private) and homogeneity of research themes. Three types of public laboratory emerge: the first, called “research centres for the profession”, is composed essentially of laboratories with close ties with small and medium firms (SMEs) and industry associations. The second, called “designers of generic tools and methods”, is oriented towards basic research and themes of general interest to the industry as a whole. The third type, called “basic and specialised laboratories”, strives to develop its scientific visibility. Contracts between this type of laboratory and industry are mainly bilateral and demonstrate the complementarity between public and private research. Each type of laboratory develops specific types of relationship with private partners. The authors have identified three logics underlying these relationships: proximity, market and club. The main objective of contracts based on a proximity logic is to test a hypothesis, while the knowledge produced is mostly tacit and specific. By contrast, knowledge is entirely coded and specific in the market logic, where the aim of the contract is to implement expertise in order to relieve a scientific bottleneck. In a club logic, the aim of contracts is to produce a technical referent. In each kind of contract, the learning trajectories, modes of co-ordination, role of trust and degree to which contracts are complete or not, are different.

    Training of Crisis Mappers and Map Production from Multi-sensor Data: Vernazza Case Study (Cinque Terre National Park, Italy)

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    This aim of paper is to presents the development of a multidisciplinary project carried out by the cooperation between Politecnico di Torino and ITHACA (Information Technology for Humanitarian Assistance, Cooperation and Action). The goal of the project was the training in geospatial data acquiring and processing for students attending Architecture and Engineering Courses, in order to start up a team of "volunteer mappers". Indeed, the project is aimed to document the environmental and built heritage subject to disaster; the purpose is to improve the capabilities of the actors involved in the activities connected in geospatial data collection, integration and sharing. The proposed area for testing the training activities is the Cinque Terre National Park, registered in the World Heritage List since 1997. The area was affected by flood on the 25th of October 2011. According to other international experiences, the group is expected to be active after emergencies in order to upgrade maps, using data acquired by typical geomatic methods and techniques such as terrestrial and aerial Lidar, close-range and aerial photogrammetry, topographic and GNSS instruments etc.; or by non conventional systems and instruments such us UAV, mobile mapping etc. The ultimate goal is to implement a WebGIS platform to share all the data collected with local authorities and the Civil Protectio

    Scenarios for the development of smart grids in the UK: literature review

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    Smart grids are expected to play a central role in any transition to a low-carbon energy future, and much research is currently underway on practically every area of smart grids. However, it is evident that even basic aspects such as theoretical and operational definitions, are yet to be agreed upon and be clearly defined. Some aspects (efficient management of supply, including intermittent supply, two-way communication between the producer and user of electricity, use of IT technology to respond to and manage demand, and ensuring safe and secure electricity distribution) are more commonly accepted than others (such as smart meters) in defining what comprises a smart grid. It is clear that smart grid developments enjoy political and financial support both at UK and EU levels, and from the majority of related industries. The reasons for this vary and include the hope that smart grids will facilitate the achievement of carbon reduction targets, create new employment opportunities, and reduce costs relevant to energy generation (fewer power stations) and distribution (fewer losses and better stability). However, smart grid development depends on additional factors, beyond the energy industry. These relate to issues of public acceptability of relevant technologies and associated risks (e.g. data safety, privacy, cyber security), pricing, competition, and regulation; implying the involvement of a wide range of players such as the industry, regulators and consumers. The above constitute a complex set of variables and actors, and interactions between them. In order to best explore ways of possible deployment of smart grids, the use of scenarios is most adequate, as they can incorporate several parameters and variables into a coherent storyline. Scenarios have been previously used in the context of smart grids, but have traditionally focused on factors such as economic growth or policy evolution. Important additional socio-technical aspects of smart grids emerge from the literature review in this report and therefore need to be incorporated in our scenarios. These can be grouped into four (interlinked) main categories: supply side aspects, demand side aspects, policy and regulation, and technical aspects.
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