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Fleet management is the management of a company's vehicle fleet. Fleet management includes commercial motor vehicles such as cars, vans and trucks. Fleet (vehicle) management can include a range of functions, such as vehicle financing, vehicle maintenance, vehicle telematics (tracking and diagnostics), driver management, speed management, fuel management and health and safety management. Fleet Management is a function which allows companies which rely on transportation in their business to remove or minimize the risks associated with vehicle investment, improving efficiency, productivity and reducing their overall transportation and staff costs, providing 100% compliance with government legislation (duty of care) and many more. These functions can be dealt with by either an in-house fleet-management department or an outsourced fleet-management provider. According to market research from the independent analyst firm Berg Insight, the number of fleet management units deployed in commercial fleets in Europe will grow from 1.5 million units in 2009 to 4 million in 2014.[1] Even though the overall penetration level is just a few percent, some segments such as road transport will attain adoption rates above 30 percent.
Vehicle tracking
The most basic function in all fleet management systems, is the vehicle tracking component. This component is usually GPS-based, but sometimes it can be based on GLONASS or a Cellular triangulation platform. Once vehicle location, direction and speed are determined from the GPS components, additional tracking capabilities transmit this information to a fleet management software application. Methods for data transmission include both terrestrial and satellite. Satellite tracking communications, while more expensive, are critical if vehicle tracking is to work in remote environments without interruption. Users can see actual, real-time locations of their fleet on a map. This is often used to quickly respond on events in the field.
Mechanical diagnostics
Advanced fleet management systems can connect to the vehicle's onboard computer, and gather data for the user. Details such as mileage and fuel consumption are gathered into a global statistics scheme....
from the frozen tundra of Alaska and Siberia to the hot deserts of the Middle East, across rivers, lakes, seas, swamps and forests, over and through mountains and under cities and towns. Although the initial construction of pipelines is difficult and expensive, once they are built, properly maintained and operated, they provide one of the safest and most economical means of transporting these products.
Types of pipelines
The four basic types of pipelines in the oil and gas industry are flow lines, gathering lines, crude trunk pipelines and petroleum product trunk pipelines. Flow lines. Flow lines move crude oil or natural gas from producing wells to producing field storage tanks and reservoirs. Flow lines may vary in size from 5 cm in diameter in older, lower-pressure fields with only a few wells, to much larger lines in multi-well, high-pressure fields. Offshore platforms use flow lines to move crude and gas from wells to the platform storage and loading facility. A lease line is a type of flow line which carries all of the oil produced on a single lease to a storage tank. Gathering and feeder lines. Gathering lines collect oil and gas from several locations for delivery to central accumulating points, such as from field crude oil tanks and gas plants to marine docks. Feeder lines collect oil and gas from several locations for delivery direct into trunk lines, such as moving crude oil from offshore platforms to onshore crude trunk pipelines. Gathering lines and feeder lines are typically larger in diameter than flow lines. Crude trunk pipelines. Natural gas and crude oil are moved long distances from producing areas or marine docks to refineries and from refineries to storage and distribution facilities by 1- to 3-m- or larger-diameter trunk pipelines. Petroleum product trunk pipelines. These pipelines move liquid petroleum products such as gasoline and fuel oil from refineries to terminals, and from marine and pipeline terminals to distribution terminals. Product pipelines may also distribute products from terminals to bulk plants and consumer storage facilities, and occasionally from refineries direct to consumers. Product pipelines are used to move LPG from refineries to distributor storage facilities or large industrial users.
Environmental protection
Because of the large volumes of products which are transported by pipelines on a continuous basis, there is opportunity for environmental damage from releases. Depending on company and regulatory safety requirements and the pipelines construction, location, weather, accessibility and operation, a considerable amount of product may be released should a break in the line or leak occur. Pipeline operators
should have emergency response and spill contingency plans prepared and have containment and clean-up materials, personnel and equipment available or on call. Simple field solutions such as building earth dykes and drainage ditches can be quickly implemented by trained operators to contain and divert spilled product.
Environmental protection
Marine vessels and terminals should establish procedures and provide equipment to protect the environment from spills on water and land, and from releases of vapour to the air. The use of large vapour recovery systems at marine terminals is growing. Care must be taken to comply with air pollution requirements when vessels vent compartments and enclosed spaces. Emergency response procedures should be established, and equipment and trained personnel should be available to respond to spills and releases of crude oil and flammable and combustible liquids. A responsible person should be designated to ensure that notifications are made to both the company and the appropriate authorities should a reportable spill or release occur.
Government regulations
Transportation of petroleum products by motor vehicle or railroad tank car is regulated by government agencies throughout most of the world. Agencies such as the US DOT and the Canadian Transport Commission (CTC) have established regulations governing the design, construction, safety devices, testing, preventive maintenance, inspection and
operation of tank trucks and tank cars. Regulations governing railroad tank car and tank truck operations typically include tank pressure and pressure relief device testing and certification before being placed into initial service and at regular intervals thereafter. The Association of American Railroads and the National Fire Protection Association (NFPA) are typical of organizations which publish specifications and requirements for the safe operation of tank cars and tank trucks. Most governments have regulations or adhere to United Nations Conventions which require the identification of and information concerning hazardous materials and petroleum products which are shipped in bulk or in containers. Railroad tank cars, tank trucks and package trucks are placarded to identify any hazardous products being transported and to provide emergency response information.
Tank trucks
Petroleum products and crude oil tank trucks are typically constructed of carbon steel, aluminium or a plasticized fibreglass material, and vary in size from 1,900-l tank wagons to jumbo 53,200-l tankers. The capacity of tank trucks is governed by regulatory agencies, and usually is dependent upon highway and bridge capacity limitations and the allowable weight per axle or total amount of product allowed.
OBJECTIVES OF TAXATION
The laws of a country and its other institutions are the product of the socio-economic objectives of the Government of that country. During the period under consideration, the Direct Taxes Laws came to be increasingly used for conflicting purposes. On the one hand, there was the traditional demand that Direct Taxes Laws be used as instrument for raising revenue for the needs of the state, on the other hand, the legislature started using them for channelised investment in certain predetermined areas as a result of the policies of the Government, and for various objectives, which though socially laudable, could not be called revenue yielding objectives. The period under consideration also witnessed a remarkable increase in the number of tax-payers and a growing trend of tax evasion. This chapter is not the appropriate place for a detailed discussion of the causes of tax evasion. Suffice it to say that massive investment by the Government and consequent bumper profits, a dual economic policy based on levies and controls on one side and a free market on the other, contributed largely to tax evasion.
The growth of the Department during this period was determined by the factors mentioned above. They made it imperative for it to grow in size as also to experiment, adopt, reject and modify several strategies to cope up with the challenges 1) To raise Revenue for the provision of public goods(The government cannot give what it has not already taken!) 2) Redistribution of income and wealth (by using what is known as a progressive tax) 3) To promote social and economic welfare (by eliminating externalities: these are eliminated by taxing pollution producing companies, tobbacco, alcohol... etc) 4) To promote Economic Stability: Taxes are used to maintain low levels of inflation, a certain level of growth... etc. Upkeep of public property o Economic infrastructure - roads, legal tender, enforcement of contracts, etc. o Enforcement of law and public order o Protection of property o Military defense o Redistribution of wealth o The operational costs involved in the running of the government itself o Any work in favor of public interest o Pensions for the elderly o Unemployment benefits o Education systems o Health care systems o Energy, water and waste management systems o Public transportation