cost shift
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Energies ◽  
2021 ◽  
Vol 14 (7) ◽  
pp. 1929
Author(s):  
Gohar Gholamibozanjani ◽  
Mohammed Farid

The incorporation of phase change materials (PCM) in buildings has the potential to enhance the thermal efficiency of buildings, reduce energy cost, shift peak load, and eventually reduce air pollution and mitigate global warming. However, the initial capital cost of PCM is still high, and thus the establishment of a control strategy has become essential to optimize its use in buildings in an effort to lower investment costs. In this paper, an extensive review has been made with regard to various control strategies applied to PCM-enhanced buildings, such as ON/OFF control, conventional control methods (classical control, optimal, adaptive, and predictive control) and intelligent controls. The advantages and disadvantages of each control strategy are evaluated. The paper further discusses the opportunities and challenges associated with the design of PCM-enhanced buildings in combination with control strategies.


2021 ◽  
pp. 1-38
Author(s):  
David Freeman Engstrom ◽  
David K. Hausman

Critics have long maintained that the rights revolution and, by extension, the postwar turn to litigation as a regulatory tool, are the product of a cynical legislative choice. On this view, legislators choose rights and litigation over alternative regulatory approaches to shift costs from on-budget forms (for example, publicly funded social provisions, public enforcement actions by prosecutors or agencies) to off-budget forms (for example, rights-based statutory duties, enforced via private lawsuits). This “cost-shift” theory has never been subjected to sustained theoretical scrutiny or comprehensive empirical test. This article offers the first such analysis, examining a context where the cost-shift hypothesis is at its most plausible: disability discrimination laws, which shift costs away from social welfare programs by requiring that employers hire and “accommodate” workers with disabilities. Using a novel dataset of state-level disability discrimination laws enacted prior to the federal-level Americans with Disabilities Act (ADA) and a range of archival and other materials drawn from state-level legislative campaigns, we find only limited support for the view that cost shifting offered at least part of the motivation for these laws. Our findings offer a fresh perspective on long-standing debates about American disability law and politics, including judicial interpretation of the ADA and its state-level analogues and the relationship of disability rights activism to other rights-based political movements.


2013 ◽  
Vol 380-384 ◽  
pp. 4671-4675 ◽  
Author(s):  
Xiao Fei Zhu ◽  
Tao Liu ◽  
Pei Li Qiao

We put forward the combination of traffic information and gis logistics distribution system, which has a comprehensive and integrated consideration of the cost shift, road congestion, road blocks, odd/even license plate restrictions and other transportation traffic limit line on the logistics cost factors. based on supermap software platform, with visual c++6.0 as its development language, we focus on solving the vehicle routing problem (vrp). the development of the gis logistics and distribution system v1.0 software is used to compensate for lack of traditional gis software, which can greatly reduce the time and costs of logistics and distribution.


IQTISHODUNA ◽  
2011 ◽  
Vol 4 (2) ◽  
Author(s):  
Nanik Wahyuni

To the effect of observational it is subject to be to insofar know which income tax planning effectiveness that can be done by firm and to reach efficiency in paying taxes charges that shall pay firm. Base observational result and taxation problem study in particular about tax planning on, therefore writer can glean from that firm has applied effective so corporate tax planning can't economize taxes charges payment it. To economize taxes, expedition company ought to applies tax planning, which is with shift cost that don't be admitted fiskus as accrued expenses fiskus as deducted as productions. In shifts cost, firm shall regard impact of that cost shift. Meanwhile to avoid of corporate maximum tax rate gets to broadcast production as production of some taxpayer, which is with make proprietary branch office as new firm that includes in group firm, then broadcasts proprietary production corporate to that new firm. With that implement, firm can economize taxes who shall be paid to state, and that thrift gets to be utilized to do marketing region extension and for things what do get to increase quality and firm amount.


2011 ◽  
Vol 4 (4) ◽  
pp. 21
Author(s):  
M. ALEXANDER OTTO
Keyword(s):  

2011 ◽  
Vol 6 (3) ◽  
pp. 48
Author(s):  
M. ALEXANDER OTTO
Keyword(s):  

2011 ◽  
Vol 9 (3) ◽  
pp. 43
Author(s):  
M. ALEXANDER OTTO
Keyword(s):  

2011 ◽  
Vol 89 (1) ◽  
pp. 90-130 ◽  
Author(s):  
AUSTIN B. FRAKT
Keyword(s):  

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