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Markus Hammer investigates a time-based and analytics-supported operations management approach. He explores five perspectives: 1) the needs of industry, in particular manufacturing in process industries, 2) the impact of digitization, with focus on Big Data and analytics, 3) the management of operations through time-based performance metrics, 4) how operations improvement methods and advanced process control help achieve resource-productive operations and 5) learning from practice based on two empirical case studies. The author conceives, explains, and tests an implementation methodology. The final case study proves that the developed implementation methodology works in practice.
Inhaltsangabe:Abstract: This work was written in collaboration of TU-Graz and INETI/CENDES-Lisbon. It reviews the current trends in environmental performance evaluation and the change towards sustainability performance evaluation on the corporate level. A new model, the corporate sustainability performance pentagon was developed and the underlying principles were explained. Existing standards and guidelines like ISO 14031 or the GRI Sustainability reporting guidelines were taken into consideration. The concept was subsequently applied to the glass sector and the case study project Novovidro. Inhaltsverzeichnis:Table of Contents: 1.About this work1 A.Background1 B.Purpose and objectives2 C.Me...
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The Fund Reporting Cloud® has made tax reporting less complex, but comparing the effective tax treatment of investment funds and their investors in an international environment is still an ambitious task. Against this background, this study examines the tax consequences at fund, asset, and investor level. In geographical terms our comparison covers eleven European countries, the USA, and Japan. Our analysis of the relevant tax provisions, which is of a primarily qualitative nature, is complemented by a quantitative comparison of the tax burden for a model investor investing assets nationally in the form of a collective investment. It will be of interest both for investors seeking tax advantages and for governments to check whether there is a need for tax reforms. It also ties in perfectly with the current evaluations at OECD level in the context of TRACE.
Written 1904-1908 (CW 11) "Rudolf Steiner shows that the insoluble link between humanity and cosmos is the fundamental basis of evolution. As human beings have participated in the development of the world we know today, so their achievements are directly connected with the ultimate destiny of the universe. In human hands rests the freedom to shape the future course of creation. Knowledge of our exalted origins and of the path we have followed is indispensable if we are to evolve a future worthy of responsible human beings.... Through a study of Steiner's writings, one can come to a clear, reasonable, comprehensive understanding of human beings and their place in the universe." --Paul Marshal...
Tremendous advances in all disciplines including engineering, science, health care, business, avionics, management, and so on, can also be attributed to the development of artificial intelligence paradigms. In fact, researchers are always interested in desi- ing machines which can mimic the human behaviour in a limited way. Therefore, the study of neural information processing paradigms have generated great interest among researchers, in that machine learning, borrowing features from human intelligence and applying them as algorithms in a computer friendly way, involves not only Mathem- ics and Computer Science but also Biology, Psychology, Cognition and Philosophy (among many other discipli...
Taking stock of the 2008 global financial crisis, this book provides 'outside the box' solutions for reforming international financial regulation.
Discover a concise yet comprehensive overview of the foundations of management accounting in Canada from three leading voices in their field The newly revised Sixth Canadian Edition of Managerial Accounting: Tools for Business Decision-Making delivers a thoroughly revised exploration of the foundations and fundamentals of management accounting in a uniquely Canadian context. Along with this series’ hallmark features, including DO IT! Exercises, chapter review and practice sections, educational infographics, real-world Business Insight sections, Decision Tools, and a suite of Digital Tools, this new edition includes a fresh treatment of data analytics in the real world. The book analyzes th...
This book presents peer-reviewed papers from 14th International Conference on Learning Factories (CLF 2024) that took place from April 17-19, 2024, at the University of Twente, the Netherlands. CLF 2024 continued the successful CLF conference series targeting the latest research and development in the field of learning factories. The book is organized into two volumes and covers state-of-the-art research insights towards Learning Factories of the Future including learning factory design, Industry 5.0, digital twinning and VR/AR, 5G/6G in learning factories, AI for manufacturing systems, human-centred work design, human-robot collaboration, sustainability in learning factories, as well as cross-learning factory product/production systems. The book seamlessly integrates theory with real-world practice, empowering learners such as students, qualified engineers, and workers to keep pace with rapidly evolving technologies and methodologies, through enhancing learning factories. It also helps society and industry effectively manage future transitions with addressing current topics around digitalization, sustainability, and lifelong learning in industry.