We have people on the ground practically anywhere you have ships, or maritime related industries. Our network capability is limitless. Quick port calls require speed and efficiency. Since we handle over 75 port calls a year, we know how to be a good partner in port. Despite a staggering presence in 74 countries around the world, with over 21 employees, our company embraces one culture. Wilhelmsen insights
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Account Options Sign in. My library Help Advanced Book Search. Get print book. Direct Taxes. User Review - Flag as inappropriate Chapter 16 and 17 missing Selected pages Title Page.
Table of Contents. Contents Concept of Income 2. Interpretation of Taxing Statutes 3 1. Income Exempt from Tax 4 1. Residential Status and Scope of Total Income 5 1. Income from House Property 7 1.
Profits and Gains of Business or Profession 8 1. Capital Gains 9 1. Deduction of Tax at Source 34 1. Advance Payment of Tax 35 1. Interest Payable 36 1. Collection and Recovery of Tax 37 1.
Scheme of Wealth Tax 39 3. Income from other Sources 10 1. Deductions from Gross Total Income 13 1. Agricultural Income and Tax Liability 14 1. Rebate from Income Tax 15 1. Double Taxation Relief 16 1. Special Provisions Relating to Avoidance of Tax 17 1. Assessment of Individual 18 1. Assessment of Hindu Undivided Families 19 1. Assessment of Partnership Firms 20 1. Assessment of Association of Persons 21 1. Assessment of Companies 22 1.
Assessment of Fringe Benefits 23 1. Assessment of NonResidents 24 1. Assessment of Cooperative Societies 25 1. Assessment of Charitable Trusts 26 1. Liability in Special Cases 27 1. IncomeTax Authorities 28 1.
Procedure for Assessment 29 1. Penalties Offences and Prosecutions 30 1. Appeals and Revision 31 1. Settlement of Cases 32 1. Advance Ruling 33 1. Incidence of Wealth Tax 40 1. Net Wealth to Include Certain Assets 41 1. Exempted Assets 42 1. Valuation of Assets 43 1. Computation of Net Wealth and Wealth tax Liability 44 1.
Liability in Special Cases 45 1. Assessment and Penalties 46 1. Appeals and Revision 47 1. Refunds Sec 34A 48 1. Scheme of Tax Planning 49 3. Tax Planning for Residential Status 50 1. Tax Planning for Salaries 51 1. Tax Planning for Capital Gains 54 1. Tax Factor in Dividend Policy 55 1. Tax Planning for Clubbing Provisions 56 1. Tax Consideration in Setting up a New Business 57 1. Tax Planning for Employees Remuneration 58 1.
Tax Planning and Forms of Business Organisation 59 1. Tax Planning and Foreign Collaboration 61 1. Tax Implication of Amalgamation 62 1. Tax Considerations in Conversion of a Firm into a Company 63 1.
Tax Planning for Wealth tax 64 1. Latest Judicial Rulings 65 1. Allowances Exempt from Tax A3 1. Bibliographic information. Concept of Income 2. Salaries 6 1. Refunds 38 1. Tax Planning.
Below are some of the major causes, recurring issues and findings. Auxiliary engines run at high revolutions and have a common lubrication system for both cylinder and crank case lubrication. Auxiliary engines are not covered by the same strict regime from the classification society as main engines and maintenance is often carried out by the vessel crew. In most cases, the damage occurs only a few hours after start up. The TBO of an auxiliary engine is normally between 12,, hours.
Our mission is to help leaders in multiple sectors develop a deeper understanding of the global economy. Our flagship business publication has been defining and informing the senior-management agenda since In the past few years, advanced industrial companies have made solid progress in improving productivity along the manufacturing value chain. In the US, for instance, the productivity of industrial workers has increased by 47 percent over the past 20 years. But the traditional levers that have driven these gains, such as lean operations, Six Sigma, and total quality management, are starting to run out of steam, and the incremental benefits they deliver are declining. As a result, leading companies are now looking to disruptive technologies for their next horizon of performance improvement. Many are starting to experiment with technologies such as machine-to-machine digital connectivity the Industrial Internet of Things, or IIoT , artificial intelligence AI , machine learning, advanced automation, robotics, and additive manufacturing.
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Since then JSMQA has been positively promoting for 45 years various works to improve the quality and to promote quality control on various manufactured products for ship use designated by the Ship Safety Law and concerned laws, ordinances and regulations, with the support and guidance of the Ministry of Transport "Note that in January, , the Ministry of Transport changed its name to the Ministry of Land. As is wellknown, the manufactured products for ship use subject to inspections by the govern-ment are very versatile. The plants, yards, factories or facilities making or repairing these products range very widely in scale, product kind and production capacity. JSMQA, with its members as manufacturers or repairers of products for ship use, extensively promotes a variety of activities for approved factories or facilities for manufacturing, remodeling and repairing, maintaining manufac-tured products for ship use by establishment category and by trade category of approved manufac-turing and maintenance factories or facilities. The basic policy lies in establishing the structure of the concerned business organizations reliable enough to continually supply products satisfying the quality and performance standards stipulated in The Ship Safety Law. In particular, JSMQA has been keenly developing service experts for the lifeboat and launching appliance since fiscal and those for immersion suit since fiscal , as part of JSMQA's effort to positively respond to international convention and standards which are rapidly changing re-cently, in addition to JSMQA's ongoing activities, such as promotion of application of the ISO standard and the ISO standard in the approved factories or facilities.
Manufacturing Engineering it is a branch of professional engineering that shares many common concepts and ideas with other fields of engineering such as mechanical, chemical, electrical, and industrial engineering. Manufacturing engineering requires the ability to plan the practices of manufacturing; to research and to develop tools, processes, machines and equipment; and to integrate the facilities and systems for producing quality products with the optimum expenditure of capital. Manufacturing Engineering is based on core industrial engineering and mechanical engineering skills, adding important elements from mechatronics, commerce, economics and business management. This field also deals with the integration of different facilities and systems for producing quality products with optimal expenditure by applying the principles of physics and the results of manufacturing systems studies, such as the following:. Manufacturing engineers develop and create physical artifacts, production processes, and technology. It is a very broad area which includes the design and development of products. Manufacturing engineers' success or failure directly impacts the advancement of technology and the spread of innovation.
Production management , also called operations management , planning and control of industrial processes to ensure that they move smoothly at the required level. Techniques of production management are employed in service as well as in manufacturing industries. It is a responsibility similar in level and scope to other specialties such as marketing or human resource and financial management. In manufacturing operations, production management includes responsibility for product and process design, planning and control issues involving capacity and quality, and organization and supervision of the workforce.
It is this custom engineered solution that brings together reliable standard modules along with project specific engineering to create systems with high safety standards, efficient, reliable and affordable. A modern bridge is a highly sophisticated environment in which electronic systems play a vital role in the control and evaluation of various elements of equipment relating to safe and efficient vessel operations. There is a trend for various independent elements of electronic equipment to have common needs such as shared interfaces with other sub-systems. These interfacing challenges cannot be left to chance, and cannot be permitted to result in the multitude of equipment suppliers being asked to resolve critical issues of disputed responsibility and functionality. Often this vital stage is reached long after final designs are approved and implemented. Another risk on the electronic bridge is that of equipment from various suppliers being allocated into the available space on a, sometimes, seemingly random basis. One risk with this ad hoc approach to design integration is that it will be at the expense of an optimized bridge layout and may compromise functionality. C-Bridge is a cost effective solution in which GE takes on the role of bridge integrators and works to engineer an optimum bridge environment to enhance safety, coherence, and elegance based on their C-Bridge consoles. The system provides a top level overview of major processes such as navigation, positioning, machinery and ship specific processes such as drilling, production, cargo etc, and has the functionality to drill down to the detailed information when required. The Insight management system solves the problem of data overload and disseminates operational data to key stakeholders, afloat and onshore, ensuring proper management of routine operations and critical incidents.
This is how a smart factory actually works
This method requires producers to forecast demand accurately. Consequently, the manufacturer orders the parts required to assemble the cars, only after an order is received. For JIT manufacturing to succeed, companies must have steady production, high-quality workmanship, glitch-free plant machinery, and reliable suppliers. JIT production systems cut inventory costs because manufacturers do not have to pay storage costs. Manufacturers are also not left with unwanted inventory if an order is canceled or not fulfilled.
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Damen is an international shipyard group but at its heart, there is still a family company. We operate in every market where we see an opportunity to improve, innovate or invest. We deliver tried and tested designs of competitively priced and innovative vessels.
We help you to optimize and simplify your motor management solution while maintaining the performance of your operations and processes. Expertise is at the heart of our motor management solution. With dedicated software, relevant analyses, or services for electrical equipment, Schneider Electric supports your projects from design to operation and maintenance. Motor starting or operations control are fundamental for your process and the definition of the motor management solution from Schneider Electric.
From quoting to shipping and everything in between, M1 offers real-time visibility into every facet of the business and helps streamline processes to reduce costs and boost profitability. M1 lets you easily share job information with your shop floor team to manage production efficiently and monitor progress in real-time. Track labor and resource consumption, quickly compare estimate-to-actual costs of jobs, and analyze profitability by job or customer.