LEADER 02931nam 2200649Ia 450 001 9910783445903321 005 20230120004234.0 010 $a1-4175-3732-9 010 $a1-281-00984-9 010 $a9786611009847 010 $a0-08-047890-5 035 $a(CKB)1000000000239448 035 $a(EBL)226703 035 $a(OCoLC)701840154 035 $a(SSID)ssj0000190334 035 $a(PQKBManifestationID)12057551 035 $a(PQKBTitleCode)TC0000190334 035 $a(PQKBWorkID)10179555 035 $a(PQKB)10914128 035 $a(MiAaPQ)EBC226703 035 $a(Au-PeEL)EBL226703 035 $a(CaPaEBR)ebr10187176 035 $a(CaONFJC)MIL100984 035 $a(EXLCZ)991000000000239448 100 $a20031208d2004 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aLean maintenance$b[electronic resource] $ereduce costs, improve quality, and increase market share /$fRicky Smith and Bruce Hawkins 210 $aAmsterdam ;$aBoston $cElsevier Butterworth Heinemann$dc2004 215 $a1 online resource (301 p.) 225 0 $aLife cycle engineering series 225 1 $aPlant engineering 300 $aDescription based upon print version of record. 311 $a0-7506-7779-1 320 $aIncludes bibliographical references and index. 327 $aPreliminaries; 1 Common Ground; 2 Goals and Objectives; 3 Total Productive Maintenance (TPM); 4 Pre-Planning for Lean Maintenance; 5 Launching the Master Plan (POA&M); 6 Mobilizing and Expanding the Lean Transformation; 7 Sustaining Lean- Long-Term Execution; Appendix A Checklists and Forms; Appendix B Documentation Examples; Appendix C Articles of Interest; Glossary; Index 330 $aWhat is ""Lean?"" Whether referring to manufacturing operations or maintenance, lean is about doing more with less: less effort, less space, fewer defects, less throughput time, lower volume requirements, less capital for a given level of output, etc. The need to provide the customer more value with less waste is a necessity for any firm wanting to stay in business, especially in today's increasingly global market place. And this is what lean thinking is all about.Lean Operations are difficult to sustain. More Lean Manufacturing Plant Transformations have been abandoned than have achie 410 0$aPlant engineering (Butterworth-Heinemann (Firm)) 606 $aProduction management 606 $aManufacturing processes 606 $aJust-in-time systems 615 0$aProduction management. 615 0$aManufacturing processes. 615 0$aJust-in-time systems. 676 $a658.5 700 $aSmith$b Ricky$0627353 701 $aHawkins$b Bruce$0175606 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910783445903321 996 $aLean maintenance$91463950 997 $aUNINA LEADER 06134oam 22012854 450 001 9910961916803321 005 20250426110700.0 010 $a9786612841545 010 $a9781462349739 010 $a1462349730 010 $a9781452789439 010 $a1452789436 010 $a9781451870619 010 $a1451870612 010 $a9781282841543 010 $a1282841548 035 $a(CKB)3170000000055099 035 $a(EBL)1608004 035 $a(SSID)ssj0001489093 035 $a(PQKBManifestationID)11897937 035 $a(PQKBTitleCode)TC0001489093 035 $a(PQKBWorkID)11445767 035 $a(PQKB)11453861 035 $a(OCoLC)466407186 035 $a(IMF)WPIEE2008203 035 $a(MiAaPQ)EBC1608004 035 $a(IMF)WPIEA2008203 035 $aWPIEA2008203 035 $a(EXLCZ)993170000000055099 100 $a20020129d2008 uf 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aZero Corporate Income Tax in Moldova : $eTax Competition and Its Implications for Eastern Europe /$fMarcin Piatkowski, Mariusz Jarmuzek 205 $a1st ed. 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2008. 215 $a1 online resource (33 p.) 225 1 $aIMF Working Papers 225 0$aIMF working paper ;$vWP/08/203 300 $aDescription based upon print version of record. 311 08$a9781451915143 311 08$a1451915144 320 $aIncludes bibliographical references. 327 $aContents; I. Introduction; II. Do Countries Compete Over Corporate Taxes?; Figures; 1. CIT Rate in the EU-15 and Eastern Europe; III. What Drives Tax Competition?; 2. GDP and CIT Rates in Europe, 2007; IV. Will the Moldovan Zero CIT Intensify Tax Competition in the Region?; Table; 1. Strategic Interaction in CIT Setting in Eastern Europe, 1995-2006; V. Implications for FDI, Economic Efficiency, Equity, and Welfare; 3. Ratio of US FDI to GDP for Four Groups of Countries; 4. World Bank Doing Business, 2008; 5. Eastern Europe: CIT Rate and Revenue; 6. Statutory and Effective CIT Rates in NMS-8 327 $a7. NMS-10: Gross Operating Surplus and Mixed Income8. CIT Revenue Maximizing Rate; 9. Eastern Europe: Average CIT and PIT; 10. Tax Revenue by Source in NMS-10 and CIS; VI. Conclusions; References; Appendix I 330 3 $aGlobal economic integration intensified tax competition and raised concerns about the resulting "race to the bottom", which could undermine public investment and social spending. The aim of this paper is to test predictions that (i) there is interdependence in CIT rate setting in Eastern Europe and that (ii) the recent CIT cut in Moldova may intensify tax competition in the region. It finds that there is indeed evidence that during 1995-2006 countries in Eastern Europe strategically responded to changes in CIT rates in the region and that Moldovan zero CIT is likely to encourage further cuts in CIT. The paper also discusses implications of tax competition for Eastern Europe and finds that FDI flows will not be much affected, tax revenues are likely to decline, the shift in the composition in tax revenue may increase economic efficiency, but decrease equity. Tax coordination, while difficult politically, could help stem further decline in corporate taxation, but any gains might be modest and not certain to exceed the costs of tax coordination. Without tax coordination, however, it is unclear what exactly could stop corporate taxes from falling further. 410 0$aIMF Working Papers; Working Paper ;$vNo. 2008/203 606 $aCorporations$xTaxation$zMoldova 606 $aCorporations$xTaxation$zEurope, Eastern 606 $aTaxation$zMoldova 606 $aTaxation$zEurope, Eastern 606 $aBusiness Taxes and Subsidies$2imf 606 $aCompetition$2imf 606 $aCorporate & business tax$2imf 606 $aCorporate income tax$2imf 606 $aCorporate Taxation$2imf 606 $aCorporations$2imf 606 $aExpenditure$2imf 606 $aExpenditures, Public$2imf 606 $aFinance$2imf 606 $aFinance: General$2imf 606 $aGeneral Financial Markets: General (includes Measurement and Data)$2imf 606 $aIncome tax$2imf 606 $aNational Government Expenditures and Related Policies: General$2imf 606 $aPersonal Finance -Taxation$2imf 606 $aPersonal Income and Other Nonbusiness Taxes and Subsidies$2imf 606 $aPersonal income tax$2imf 606 $aPublic finance & taxation$2imf 606 $aPublic Finance$2imf 606 $aRevenue administration$2imf 606 $aRevenue$2imf 606 $aTaxation$2imf 606 $aTaxation, Subsidies, and Revenue: General$2imf 607 $aMoldova, Republic of$2imf 615 0$aCorporations$xTaxation 615 0$aCorporations$xTaxation 615 0$aTaxation 615 0$aTaxation 615 7$aBusiness Taxes and Subsidies 615 7$aCompetition 615 7$aCorporate & business tax 615 7$aCorporate income tax 615 7$aCorporate Taxation 615 7$aCorporations 615 7$aExpenditure 615 7$aExpenditures, Public 615 7$aFinance 615 7$aFinance: General 615 7$aGeneral Financial Markets: General (includes Measurement and Data) 615 7$aIncome tax 615 7$aNational Government Expenditures and Related Policies: General 615 7$aPersonal Finance -Taxation 615 7$aPersonal Income and Other Nonbusiness Taxes and Subsidies 615 7$aPersonal income tax 615 7$aPublic finance & taxation 615 7$aPublic Finance 615 7$aRevenue administration 615 7$aRevenue 615 7$aTaxation 615 7$aTaxation, Subsidies, and Revenue: General 676 $a336.243 700 $aPiatkowski$b Marcin$01816615 701 $aJarmuzek$b Mariusz$01815601 801 0$bDcWaIMF 906 $aBOOK 912 $a9910961916803321 996 $aZero Corporate Income Tax in Moldova$94372863 997 $aUNINA