scholarly journals Income Taxation, Tuition Subsidies, and Choice of Occupation: Implications for Production Efficiency

2005 ◽  
Author(s):  
Geir H. Bjertnæs
Keyword(s):  
Production Efficiency ◽  
Income Taxation ◽  
Tuition Subsidies

scholarly journals Income Taxation, Tuition Subsidies, and Choice of Occupation

2006 ◽  
Vol 34 (5) ◽  
pp. 574-599 ◽  
Author(s):  
Geir Haakon Bjertnæs
Keyword(s):  
Income Taxation ◽  
Tuition Subsidies

Pareto-Efficient International Taxation

2004 ◽  
Vol 94 (1) ◽  
pp. 259-275 ◽  
Author(s):  
Michael Keen ◽  
David Wildasin
Keyword(s):  
Free Trade ◽  
Production Efficiency ◽  
Budget Constraint ◽  
International Taxation ◽  
Income Taxation ◽  
Capital Income ◽  
Commodity Taxation ◽  
National Budget ◽  
Tax Regimes ◽  
Pareto Efficient

This paper analyzes Pareto-efficient international tax regimes. Because every country faces its own national budget constraint, the Diamond-Mirrlees production-efficiency theorem, which underlies key tenets of policy advice in international taxation—the desirability of destination basis for commodity taxation, of the residence principle for capital income taxation, and of free trade—does not apply. The paper establishes conditions—relating to the availability of explicit or implicit devices for reallocating tax revenues across countries—under which production efficiency is nevertheless desirable, and characterizes the precise ways in which Pareto-efficient international taxation may require violation of established tenets.

Development and production experience of the multilayer curtain-coated linerboard of Ji’an PM No. 3,

TAPPI Journal ◽  
2014 ◽  
Vol 13 (2) ◽  
pp. 17-25
Author(s):  
JUNMING SHU ◽  
ARTHAS YANG ◽  
PEKKA SALMINEN ◽  
HENRI VAITTINEN
Keyword(s):  
Titanium Dioxide ◽  
High Speed ◽  
Food Packaging ◽  
Production Efficiency ◽  
Positive Impact ◽  
Low Cost ◽  
Board Structure ◽  
Flexographic Printing ◽  
Curtain Coating ◽  
Coating Formulations

The Ji’an PM No. 3 is the first linerboard machine in China to use multilayer curtain coating technology. Since successful startup at the end of 2011, further development has been carried out to optimize running conditions, coating formulations, and the base paper to provide a product with satisfactory quality and lower cost to manufacture. The key challenges include designing the base board structure for the desired mechanical strength, designing the surface properties for subsequent coating operations, optimizing the high-speed running of the curtain coater to enhance production efficiency, minimizing the amount of titanium dioxide in the coating color, and balancing the coated board properties to make them suitable for both offset and flexographic printing. The pilot and mill scale results show that curtain coating has a major positive impact on brightness, while smoothness is improved mainly by the blade coating and calendering conditions. Optimization of base board properties and the blade + curtain + blade concept has resulted in the successful use of 100% recycled fiber to produce base board. The optical, mechanical, and printability properties of the final coated board meet market requirements for both offset and flexographic printing. Machine runnability is excellent at the current speed of 1000 m/min, and titanium dioxide has been eliminated in the coating formulations without affecting the coating coverage. A significant improvement in the total cost of coated white liner production has been achieved, compared to the conventional concept of using virgin fiber in the top ply. Future development will focus on combining low cost with further quality improvements to make linerboard suitable for a wider range of end-use applications, including frozen-food packaging and folding boxboard.

Upscaling of foam forming technology for pilot scale

TAPPI Journal ◽  
2019 ◽  
Vol 18 (8) ◽  
Author(s):  
JANI LEHMONEN ◽  
TIMO RANTANEN ◽  
KARITA KINNUNEN-RAUDASKOSKI
Keyword(s):  
Production Efficiency ◽  
Strength Loss ◽  
Pilot Scale ◽  
Foam Density ◽  
Forming Process ◽  
Production Scale ◽  
Forming Technology ◽  
Wet Pressing ◽  
Foam Forming ◽  
Board Industry

The need for production cost savings and changes in the global paper and board industry during recent years have been constants. Changes in the global paper and board industry during past years have increased the need for more cost-efficient processes and production technologies. It is known that in paper and board production, foam typically leads to problems in the process rather than improvements in production efficiency. Foam forming technology, where foam is used as a carrier phase and a flowing medium, exploits the properties of dispersive foam. In this study, the possibility of applying foam forming technology to paper applications was investigated using a pilot scale paper forming environment modified for foam forming from conventional water forming. According to the results, the shape of jet-to-wire ratios was the same in both forming methods, but in the case of foam forming, the achieved scale of jet-to-wire ratio and MD/CD-ratio were wider and not behaving sensitively to shear changes in the forming section as a water forming process would. This kind of behavior would be beneficial when upscaling foam technology to the production scale. The dryness results after the forming section indicated the improvement in dewatering, especially when foam density was at the lowest level (i.e., air content was at the highest level). In addition, the dryness results after the pressing section indicated a faster increase in the dryness level as a function of foam density, with all density levels compared to the corresponding water formed sheets. According to the study, the bonding level of water- and foam-laid structures were at the same level when the highest wet pressing value was applied. The results of the study show that the strength loss often associated with foam forming can be compensated for successfully through wet pressing.

Milk Production Efficiency as Dependent on the Scale of Production and Cow Management Systems on Dairy Farms

2007 ◽  
Vol 22 (1) ◽  
pp. 50-60 ◽  
Author(s):  
Marek Wroński ◽  
Marek Cichocki ◽  
Katarzyna Borkowska ◽  
Jan Redmer
Keyword(s):  
Milk Production ◽  
Production Efficiency ◽  
Dairy Farms ◽  
Management Systems

PRESERVING AND PROMOTING LOCAL KNOWLEDGE IN ENVIRONMENTAL PROTECTION AND NATURAL RESOURCE EXPLOITATION AND USE OF ETHNIC MINORITIES IN THE NORTHERN MOUNTAINOUS REGION

2017 ◽  
Author(s):  
Vu Thi Thanh Minh
Keyword(s):  
Environmental Protection ◽  
Ethnic Minorities ◽  
Natural Resource ◽  
Local Knowledge ◽  
Production Efficiency ◽  
Customary Law ◽  
Mountainous Region ◽  
Resource Exploitation ◽  
Technological Advances ◽  
Natural Resource Exploitation

Ethnic minorities in the Northern Mountainous Region not only use the application of scientific-technological advances but also experiences of the community to enhance production efficiency and environmental protection. Local knowledge (TTDP) of ethnic minorities is useful for environmental protection and natural resource exploitation & use. These are environmental & weather knowledge; farming experiences on sloping and forestry land; knowledge about environmental protection and natural resource exploitation & use especially how to protect precious resources by specific rules/regulations of customary law. In the context of declining natural resources, TTDP is eroded, captured, or illegally exploited. There should be measures in order to preserve and promote TTDP as well as raise the awareness of the community about its important role.

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