With the global warming of concern,the secondary aluminum stream is becoming an even more important component of aluminum production and is attractive because of its economic and environmental benefits.In this work,re...With the global warming of concern,the secondary aluminum stream is becoming an even more important component of aluminum production and is attractive because of its economic and environmental benefits.In this work,recycling of automotive aluminum is reviewed to highlight environmental benefits of aluminum recycling,use of aluminum alloys in automotive applications,automotive recycling process,and new technologies in aluminum scrap process.Literature survey shows that newly developed techniques such as laser induced breakdown spectroscopy(LIBS) and solid state recycling provide promising alternatives in aluminum scrap process.Compared with conventional remelting and subsequent refinement,solid state recycling utilizing compression and extrusion at room or moderate temperature can result in significant energy savings and higher metal yield.展开更多
This study examines the feasibility of external tax audit implementation in Malaysia. External tax audit has been purported to enhance tax administration efficiency, deter tax evasion and noncompliance as well as impr...This study examines the feasibility of external tax audit implementation in Malaysia. External tax audit has been purported to enhance tax administration efficiency, deter tax evasion and noncompliance as well as improve tax collection for a nation. Therefore, this study solicits perceptions from various stakeholders on the new service while retaining the principle of justice that lies in the tax system. External tax audit refers to the process of business income tax returns being attested by other than the tax authority. External tax audit has been implemented successfully to increase tax compliance in some areas such as Taiwan, Bangladesh and United States of America. Therefore, this study examines the benefits and risks influencing the implementation of external tax audit in Malaysia from the viewpoints of corporate taxpayers and tax agents. Data is obtained through questionnaire from the selected respondents. Findings from multiple regression analysis reveal that tax agents and taxpayers agree with the implementation of this new service. For tax agents, the external tax audit has benefits and risks, while taxpayers believe that only benefits influence their agreement to the external tax audit. This study contributes to the tax literature by providing knowledge on the feasibility of external tax audit implementation in Malaysia.展开更多
This research seeks to evaluate the economic benefits to be gained by installing a small-scale wind turbine for a customer with a three-phase electrical supply requirement. The evidence for the claims made in this pap...This research seeks to evaluate the economic benefits to be gained by installing a small-scale wind turbine for a customer with a three-phase electrical supply requirement. The evidence for the claims made in this paper is obtained by using actual data obtained from the installed equipment over a three year period. The objective is to accurately appraise the financial investment using real data. There appears to be limited studies conducted into this type of research, possibly because the renewable energy sector is in the infancy stage in the host country, Ireland. There are some wind energy installations with financial appraisal techniques based on modeled data, which may, or may not, be accurate. The study concludes by claiming that the financial benefits of the wind energy turbine installation had disappointing results when compared to predicted benefits based on modeled data.展开更多
基金Project(FRINAT) supported by the Research Council of Norway (RCN)
文摘With the global warming of concern,the secondary aluminum stream is becoming an even more important component of aluminum production and is attractive because of its economic and environmental benefits.In this work,recycling of automotive aluminum is reviewed to highlight environmental benefits of aluminum recycling,use of aluminum alloys in automotive applications,automotive recycling process,and new technologies in aluminum scrap process.Literature survey shows that newly developed techniques such as laser induced breakdown spectroscopy(LIBS) and solid state recycling provide promising alternatives in aluminum scrap process.Compared with conventional remelting and subsequent refinement,solid state recycling utilizing compression and extrusion at room or moderate temperature can result in significant energy savings and higher metal yield.
文摘This study examines the feasibility of external tax audit implementation in Malaysia. External tax audit has been purported to enhance tax administration efficiency, deter tax evasion and noncompliance as well as improve tax collection for a nation. Therefore, this study solicits perceptions from various stakeholders on the new service while retaining the principle of justice that lies in the tax system. External tax audit refers to the process of business income tax returns being attested by other than the tax authority. External tax audit has been implemented successfully to increase tax compliance in some areas such as Taiwan, Bangladesh and United States of America. Therefore, this study examines the benefits and risks influencing the implementation of external tax audit in Malaysia from the viewpoints of corporate taxpayers and tax agents. Data is obtained through questionnaire from the selected respondents. Findings from multiple regression analysis reveal that tax agents and taxpayers agree with the implementation of this new service. For tax agents, the external tax audit has benefits and risks, while taxpayers believe that only benefits influence their agreement to the external tax audit. This study contributes to the tax literature by providing knowledge on the feasibility of external tax audit implementation in Malaysia.
文摘This research seeks to evaluate the economic benefits to be gained by installing a small-scale wind turbine for a customer with a three-phase electrical supply requirement. The evidence for the claims made in this paper is obtained by using actual data obtained from the installed equipment over a three year period. The objective is to accurately appraise the financial investment using real data. There appears to be limited studies conducted into this type of research, possibly because the renewable energy sector is in the infancy stage in the host country, Ireland. There are some wind energy installations with financial appraisal techniques based on modeled data, which may, or may not, be accurate. The study concludes by claiming that the financial benefits of the wind energy turbine installation had disappointing results when compared to predicted benefits based on modeled data.