Duty avoidance

Duty drawback and duty avoidance are worth modeling. Shown are three ways to take advantage of import duty relief. When printers imported from China enter Europe, a duty of 4.9% is due. Europe also imports LCD displays from Taiwan and motherboards from the United States to manufacture laptop PCs which it exports to Taiwan and the United States. Laptop PCs with printers are exported from the United States to BraziL Because the printers from China went through Europe and were ultimately shipped to Brazil, they are eligible for European duty drawback for re-export in the same condition. Usually the same printers imported into Europe from China need not be re-exported to Brazil they need only be fungible, that is, equivalent. Europe imports LCDs from Taiwan, then re-exports them to Taiwan in laptop computers. It avoids the 4.9% LCD duty due in Europe because of re-e x>rt in a different condition. The LCDs reimported into Taiwan also create an opportunity for duty avoidance for domestic goods returned in different condition. 

At Milam s direction, Spees returned to Dr. Cardenas that same day to ask for a second note that limited her to light duty. Dr. Cardenas, complying with her request, wrote her a work order that read patient requires light duty avoid [sic] toxic 386 fumes. He testified that although there was no medical reason to limit Spees s job duties, he wrote the note to allay some of [Speesj s concerns and for the purpose of reducing her anxiety. According to Dr. Cardenas, Spees did not inform him that her superiors at JMl had requested that the note be written. 

A different answer to what was wrong in engaging in the kickback scheme would have us focus directly on the actions involved, rather than their consequences. The actions were intended to keep outsiders deceived about what was going on. They were also inherently unfair to other people who were denied equality of opportunity to bid for the contracts. Hence the actions, irrespective of their actual or probable consequences, violated at least two basic principles of duty Avoid deceiving others and Be fair .. . . ... 

We are confident that any user of this combined evaluation technique, as well as the development of future test standards for manual ultrasonic testing will benefit from this result, because it allows a greater flexibility in the applicable method without loosing reliability. Often an expensive production of a reference block can be avoided and therefore testing costs are reduced. Since all calculations are performed by a PC, the operator can fully concentrate on his most important duty scanning the workpiece and observing the A-scan. Additional time will be saved for the test documentation, since all testing results are stored in the instrument s memory (the PC s hard drive) with full link to the Software World (Microsoft Word, Excel, etc.). 

The simplest commercial devices of this type are essentially fans upon which water is sprayed. The unit shown in Fig. 17-54 is adapted to hght duty, and heavy dust loads are avoided to minimize buildup on the rotor. 

A metal being used for the purpose of current carrying must be checked for its conductivity. This is proportional to its current-carrying capacity. This will ascertain the correctness of size and grade of the metal chosen for a particular duty. It is necessary to avoid overheating of the conductor during continuous operation beyond the limits in Table 28.2. The electrical conductivity of a metal is reciprocal to its resistivity. The resistivity may be expressed in terms of the following units ... 

To avoid stress from inadequate NPSHa during the draining process, we should consult the pump curve and be sure that the NPSHr is less than 35 ft at the duty point. 

To avoid problems with this pump during the proeess, be sure the pump eurve indicates NPSHr less than 8 ft at the duty point. 

Policies provide freedom to individuals in the execution of their duties to make decisions within defined boundaries and avoid over-control by managers. If people are uncertain about where the limits of their job lie they cannot feel free to act. Without a clearly defined area of freedom there is no real freedom at all. 

Process gas may be used as buffering media, if clean and dry, to avoid in-leakage of ambient for exhauster duty. 

To avoid unnatural conditions the latent load is applied in steps with the sensible load until full summer conditions are simulated. This should be held or 1 h or more. If the pattern of temperature readings around the space is satisfactory we have a check on the suitability of the air distribution. If any doubt exists as to the duty achieved, simultaneous readings of air flow and wet and dry bulb temperatures across the cooling coil or supply to extract can be taken and the duty calculated. 

Using pulse plating techniques with a duty cycle of 50%, it is also possible to produce crack-free chromium deposits from a sulphate- or silicofluoride-catalysed solution with a hardness similar to deposits obtained by direct currenf . A high frequency (2 000-3 000 Hz) is required to give the hardest deposits at a current density of 40 A/dm and a temperature of 54°C. It is important to avoid conditions that will co-deposit hydrides. 

In the previous section, we mentioned that discussing mutual expectations is highly important for both mentor and mentee. This process defines the ground rules for the relationship, and is a vital means by which future disappointments can be avoided. Knowing about roles and duties also plays an important part in maintaining a mentoring relationship. This section is devoted to taking a close-up look at the roles and duties of mentors and mentees. 

In the late 1960s the biggest incentives were available in Puerto Rico. As a result, petrochemical investments in Puerto Rico may exceed 1,500,000,000 by 1975. The major baits were tax exemptions and free ports. Companies making products not produced in Puerto Rico previous to 1947 (true for nearly any chemical) could be granted 100% income tax exemptions for up to 17 years. They were also allowed to avoid the import duties on certain raw materials. For instance, in 1970 (naphtha), an important feedstock for producing petrochemicals, could be obtained on the world market at half its selling price in the United States.3,14... 

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