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Kansainvälinen yksikköjärjestelmä (myös kansainvälinen mittayksikköjärjestelmä) eli SI-järjestelmä () on maailman yleisin mittayksikköjärjestelmä. SI-järjestelmä sai nykyisen nimensä vuonna 1960, mutta keskeisimmiltä osiltaan se perustuu Ranskassa jo 1700-luvun lopulla käyttöön otettuun metrijärjestelmään. Jos nykyään puhutaan metrijärjestelmästä, silläkin käytännössä yleensä tarkoitetaan SI-järjestelmää.
 SI-järjestelmästä päätetään Kansainvälisen paino- ja mittatoimiston (, BIPM) järjestämissä konferensseissa (CGPM). Suomessa SI-järjestelmän toteutuksesta vastaa Mittatekniikan keskus.
 SI-järjestelmän mittayksiköitä voi käyttää maailmanlaajuisesti, ja useissa maissa lainsäädäntö määrää niiden käytön. Toisaalta joissain yhteyksissä saatetaan yhä suosia muita mittayksiköitä: esimerkiksi moottorien tehot ilmoitetaan usein hevosvoimina, ja jopa Suomen aluevesiraja on määritetty meripeninkulmina. Myös ilmailussa korkeus ilmaistaan useimmissa maissa jalkoina ja nopeus solmuina (aiemmin metrejä ja kilometrejä tunnissa käytettiin ilmailussa huomattavasti nykyistä yleisemmin, vielä 1950-luvulla myös Suomessa, nykyään lähinnä Venäjällä ja eräissä Aasian maissa). Britanniassa puolestaan on lain mukaan liikennemerkeissä yhä käytettävä maileja ja jaardeja (tosin nämä perinteiset brittiläisen järjestelmän mittayksikötkin on nykyään määritelty suhteessa SI-yksiköihin).
 Yhdysvalloissa metrijärjestelmä laillistettiin jo vuonna 1866, mutta sitä ei ole otettu virallisesti käyttöön. SI-järjestelmä on silti alkanut saada jalansijaa luonnontieteiden ja lääketieteen sekä valtionhallinnon ja useiden teollisuusalojen piirissä. Yhdysvaltain lisäksi Liberia ja Myanmar (aiemmin Burma) ovat tiettävästi ainoat maat, joissa SI-järjestelmää ei ole virallistettu.
 Mittaustekniikan kehittyessä SI-järjestelmän perusyksiköiden määritelmiä on erinäisiä kertoja muutettu. Nykyiset määritelmät vahvistettiin vuonna 2018, ja ne tulivat voimaan 20. toukokuuta 2019. Uusien määritelmien mukaiset perusyksiköt ovat kuitenkin käytännössä hyvin suurella tarkkuudella yhtä suuria kuin aikaisemmatkin.
 Kirjoitussäännöt
 SI-yksiköihin voidaan viitata käyttäen täydellisiä nimiä, jotka tarvittaessa mukautuvat kielikohtaisesti äänne- ja muoto-oppiin sekä oikeinkirjoitukseen (esimerkiksi suomeksi metri, sekunti, kilogramma, senttimetri, hertsi), tai virallisia tunnuksia, jotka kirjoitetaan aina samalla tavalla kielestä riippumatta (m, s, kg, cm, Hz). Esimerkiksi Euroopan unionin virallisessa viestinnässä mittayksiköiden nimet kirjoitetaan yleensä täydellisinä.
 SI-järjestelmän tunnukset eivät ole varsinaisesti lyhenteitä, vaikka monet niistä on alun perin muodostettu lyhentämällä. SI-tunnusten käyttöön liittyy joitain erikoissääntöjä, jotka eivät koske tavanomaisia lyhenteitä, vaikka yleisesti ottaen lyhenteitä koskevat suomen oikeinkirjoitussäännöt ovat varsin yhdenmukaiset SI-järjestelmän sääntöjen kanssa. SI-järjestelmän mukaan tunnuksen perään ei esimerkiksi merkitä pistettä (jollei se päätä virkettä), mutta vastaavasti suomenkin oikeinkirjoitussääntöjen mukaan kaikki mittayksiköiden lyhenteet ovat pisteettömiä.
 SI-yksiköitä kirjoitettaessa noudatetaan seuraavia sääntöjä:
 Suur- ja pienaakkosten käyttö
 Tunnukset kirjoitetaan pienaakkosin, paitsi jos yksikön nimi on johdettu erisnimestä, jolloin tunnuksen alkukirjaimena on suuraakkonen. Yksikön nimessä isoa alkukirjainta ei kuitenkaan käytetä (jollei se aloita virkettä). Esimerkiksi paineen mittayksikön tunnus on Pa (keksijä Blaise Pascalin mukaan), mutta yksikön nimi on pascal. Pienaakkosella kirjoitettu tunnus viittaa melkein aina toiseen yksikköön kuin vastaavalla suuraakkosella kirjoitettu tunnus: s = sekunti, mutta S = siemens (Werner von Siemensin mukaan). Samoin h = tunti, mutta H = henry.
 dB, kWh jne. kirjoitetaan pienellä myös virkkeen alussa ja otsikossa, vaikka se muuten olisi suuraakkosin, esim. ”24 h VAROITUKSET”.
 Poikkeuksellisesti litran tunnus voidaan kirjoittaa paitsi pienaakkosella (l) myös suuraakkosella (L), jos halutaan varmistaa, ettei se sekaannu numeroon 1 tai suuraakkoseen I.
 Kerrannaisyksiköiden muodostamiseen käytettävien etuliitteiden tunnukset kirjoitetaan aina samalla tavalla riippumatta perusosan aakkoslajista. Etuliitteiden tunnukset kirjoitetaan pienaakkosin kiloa eli tuhatkertaisuutta merkitsevään k-tunnukseen asti, mutta sitä suurempaa kerrannaisuutta merkitsevien etuliitteiden tunnukset ovat suuraakkosia: mm = millimetri (metrin tuhannesosa), mutta Mm = megametri (miljoona metriä); kHz = kilohertsi (tuhat hertsiä), mutta GHz = gigahertsi (miljardi hertsiä). Miljoonasosaa tarkoittavan mikron tunnuksena käytetään kreikkalaista pienaakkosta myy (μ) tai tietoteknisistä syistä usein erityistä mikro-merkkiä (μ), joka on (fontista riippuen) samannäköinen kuin myy.
 Kursivoinnin käyttö
 Mittayksikön tunnusta ei koskaan kursivoida, vaikka se esiintyisi keskellä muuten kursivoitua tekstiä. Sen sijaan aina kursiivilla kirjoitetaan SI-järjestelmän suureiden tunnukset, kuten ajan tunnus t ja massan tunnus m. Kursivoitu tunnus tarkoittaa siis eri asiaa kuin kursivoimaton: s = sekunti, mutta s = matka; S = siemens, mutta S = näennäisteho.
 Yksikkö liitetään lukuun välilyönnillä
 Lukuarvon ja yksikön tunnuksen väliin kirjoitetaan sanaväli (mieluiten sitovana välilyöntinä). Tämä koskee myös celsiusasteen tunnusta: 10 °C. Poikkeuksellisesti kiinni lukuarvoon kirjoitetaan kulma-asteen, kulmaminuutin ja kulmasekunnin tunnukset: 30° 22′ 8′′.
 Desimaalierottimena pilkku tai piste
 Alun perin SI-järjestelmä hyväksyi desimaalierottimeksi ainoastaan pilkun. Vuonna 1997 sallittiin vaihtoehtoisesti pisteen käyttö sellaisissa teksteissä, jotka ovat pääosin englanninkielisiä, ja vuonna 2003 sääntöä väljennettiin edelleen, niin että desimaalipistettä saa käyttää kielestä riippumatta, jos se on joissain tilanteissa tapana. Useimmissa Euroopan maissa desimaalierottimena käytetään silti pilkkua.
 Suomessa desimaalierotin on standardin SFS 4175 mukaan yhä nimenomaan pilkku. Suomen puolustusvoimat on kuitenkin siirtynyt käyttämään aseluokituksissaan desimaalipistettä, joten esimerkiksi 7,62 RK 62 on nykyään 7.62 RK 62.
 Pitkät luvut voidaan jaksottaa välilyönnein
 SI-järjestelmä suosittelee hyödyntämään yksiköiden etuliitteitä niin, että lukuarvot pysyvät 0,1:n ja 1 000:n välillä: 25 km; 0,25 mg. Jos pitkiä lukuja kuitenkin käytetään, ne voidaan selvyyden vuoksi jaotella kolmen numeron sarjoihin desimaalierottimen paikasta lähtien, vaikka SI-järjestelmä ei tätä varsinaisesti edellytä. Tällöin tuhaterottimena käytetään (sitovaa) välilyöntiä, ei pistettä tai pilkkua (joista kumpi tahansa voi esiintyä desimaalierottimena): 25 000 m; 0,000 25 g.
 Lisätunnus liittyy suureeseen
 Lisätunnusta ei voi liittää yksikön tunnukseen, mutta suureen tunnukseen sellainen voidaan liittää alaindeksinä: U (jännite), Ueff (tehollinen jännite); Ueff = 230 V (tehollinen jännite on 230 volttia). Jos alaindeksiä ei ole mahdollista käyttää, lisätunnus voidaan kuitenkin mainita sulkeissa yksikön tunnuksen jälkeen: U = 230 V (eff).
 Sijapääte liittyy tunnukseen
 Jos lukusana ja mittayksikkö ovat samassa sijamuodossa, tunnukseen liitetään sijapääte kaksoispisteellä kuten tavallisiin loppulyhenteisiin. Sijapäätettä ei liitetä numeroin kirjoitettavaan lukusanaan vaan ainoastaan tunnukseen:
 Aallonkorkeus kasvoi 4 m:iin (neljään metriin).
 Kun lukusana on nominatiivissa, mittayksikkö on tavallisesti partitiivissa (neljä metriä); vain luvun 1 jälkeen mittayksikkökin on nominatiivissa (yksi metri). Jos lukusana on nominatiivissa, tunnukseen ei merkitä oletusarvoista partitiivin päätettä:
 Aallonkorkeus oli 4 m (neljä metriä).
 Jos sekä lukusana että mittayksikkö ovat partitiivissa, ilmauksen merkitys on toinen, ja tällöin partitiivin pääte on liitettävä tunnukseen:
 Aallonkorkeus ei ylittänyt 4 m:ä (neljää metriä).
 Selvyyden vuoksi tällaisissa tilanteissa kannattaisi kuitenkin pyrkiä kirjoittamaan lukusana kirjaimin ja yksikön nimi täydellisenä:
 Aallonkorkeus ei ylittänyt neljää metriä.
 Johdannaisyksiköissä tunnuksen osa voi toisinaan vastata myös inessiiviä:
 Tuulennopeus oli 10 m/s (kymmenen metriä sekunnissa).
 Tällaisten yhdistelmätunnusten taivuttaminen muissa sijoissa on hankalaa. SI-järjestelmän logiikan mukaan tunnus on jakamaton kokonaisuus, joten sijapääte olisi liitettävä tunnuksen loppuun, vaikka tämä voi vaikuttaa hämmentävältä:
 Tuulennopeus kasvoi 10 m/s:iin (kymmeneen metriin sekunnissa).
 Kielitoimisto sen sijaan suosittelee muotoa ”10 m:iin/s”, mutta se on SI-järjestelmän kannalta epälooginen. Sijapäätettä ei voi noin vain jättää poiskaan (sillä olisi aivan eri asia sanoa tuulennopeuden kasvaneen kymmenen metriä sekunnissa), mutta ilmauksen voi koettaa muotoilla niin, että sijapäätettä ei tarvita:
 Tuulennopeus kasvoi niin, että se oli 10 m/s (kymmenen metriä sekunnissa).
 Tuulennopeus kasvoi arvoon 10 m/s.
 Usein helpoin ratkaisu harvinaisia mittayksiköitä taivutettaessa on kuitenkin käyttää tunnusten sijasta täydellisiä nimiä:
 Tuulennopeus kasvoi 10 metriin sekunnissa.
 Ilmanpaine laski 0,97 baariin (mieluummin kuin ”bar:iin”).
 SI-järjestelmän perusyksiköt
 SI-järjestelmä koostuu seitsemästä perusyksiköstä suureille pituus, massa, sähkövirta, aika, lämpötila, ainemäärä ja valovoima. Nykyisin kaikkien perusyksiköiden määritelmät pohjautuvat luonnonilmiöihin ja -vakioihin. Vuoteen 2019 saakka kilogramman ja ennen vuotta 1960 myös metrin määritelmät perustuivat prototyyppikappaleisiin.
 SI-järjestelmän perusyksiköiden määritelmistä päättää yleinen paino- ja mittakonferenssi (, lyh. CGPM). Nykyiset määritelmät vahvisti 26. yleinen paino- ja mittakonferenssi vuonna 2018, ja ne tulivat voimaan 20. toukokuuta 2019.
 Johdannaisyksiköitä, joilla on erityinen nimi
 Useille yleisesti käytetyille yksiköille on annettu omia nimiä niiden käytön helpottamiseksi, vaikka ne ovatkin määriteltävissä perusyksiköiden tuloina ja osamäärinä:
 x) SI-järjestelmään perustuva yksikkö, jonka nimi ei kuitenkaan sisälly SI-järjestelmään
 Muita SI-järjestelmän mukaisia johdannaisyksiköitä
 Seuraavassa luetellaan SI-järjestelmän mukaisesti johdettuja yksiköitä yleisimmin mitattaville suureille:
 Lisäyksiköitä
 SI-järjestelmän varsinaisten yksikköjen lisäksi käytetään myös muutamia perinteisiä yksikköjä erityisalojen suureille ja arkisille suureille, koska esimerkiksi ajan ilmoittaminen vain sekuntien kerrannaisina olisi varsin epäkäytännöllistä:
 Kerrannaisyksiköt
 Etuliitteillä muodostettavat kerrannaisyksiköt ilmoittavat perusyksiköiden monikertoja, esimerkiksi yksi kilometri (1 km) on tuhat metriä (1000 m). Kerrannaisyksiköiden ja etuliitteiden avulla voidaan hyvin suuria tai pieniä lukuja esittää tiiviisti.
 Etuliitteitä suositellaan käytettäväksi siten, että lukuarvo asettuu 0,1:n ja 1 000:n väliin (esimerkiksi 2,5 kJ, ei 2 500 J). Ensisijaisesti käytetään etuliitteitä, joita vastaava eksponentti on kolmella jaollinen. Jos johdannaisyksikkö on muodostettu jakolaskulla, etuliitettä käytetään ensisijaisesti osoittajassa; etuliitettä voidaan käyttää nimittäjässä, jos havainnollisuus sitä vaatii. Osoittajassa ja nimittäjässä etuliitteen yhtäaikainen käyttö ei ole suositeltua.
 Kahta etuliitettä ei saa käyttää samanaikaisesti samassa yksikössä: ei esimerkiksi mμm (”millimikrometri”), vaan nm (nanometri). Massan kerrannaisyksiköt muodostetaan grammasta, ei kilogrammasta, vaikka se onkin historiallisista syistä massan perusyksikkö.
 Yksikköjärjestelmien historia
 Metrisen SI-yksikköjärjestelmän juuret ovat jo 1700-luvun lopussa, jolloin Ranskan kuningaskunnassa aloitettiin yksikköjärjestelmän järkeistystyö. Loppuun työ saatettiin vasta 1790-luvulla Ranskan suuren vallankumouksen jälkeen, jolloin määriteltiin metri ja kilogramma. Samalla niille rakennettiin mittanormaalit eli vertailukappaleet. Muutos oli suuri, sillä metri ja gramma kerrannaisyksiköineen korvasivat vaikeaselkoisen perinteisen mittajärjestelmän, jossa eri tavaralaatujen painoja, tilavuuksia ja mittoja käsiteltiin omina suureinaan. Samalla yksikköjärjestelmä muuttui kymmenkantaiseksi, mikä helpotti yksikkömuunnoksia. Seuraavalla vuosisadalla metrijärjestelmä tuli vähitellen käyttöön muissakin maissa varsinkin sen jälkeen, kun asiasta vuonna 1875 tehtiin kansainvälinen metrisopimus.
 Nykyisen SI-järjestelmän perusyksiköistä yksi, sekunti, oli kuitenkin jo ollut käytössä kaikkialla Euroopassa jo kauan sitä ennen ja määritelty vuorokauden tiettynä murto-osana. Suunnitelmat vuorokautta lyhempien aikayksiköiden muuttamisesta kymmenkantaiseksi eivät toteutuneet. Kun sekunti tuli metrin ja kilogramman ohella kolmanneksi perusyksiköksi, nimitettiin käyttöön tullutta yksikköjärjestelmää MKS-järjestelmäksi. Kuitenkin myös sekunti on myöhemmin määritelty uudestaan.
 Sähköopin kehitys 1800-luvulla teki tarpeelliseksi määritellä uusia yksiköitä. Vuonna 1832 Carl Friedrich Gauss laati ehdotuksen yksikköjärjestelmäksi, jonka perusyksikköinä olisivat olleet millimetri, gramma ja sekunti ja jossa muut, myös sähkösuureiden yksiköt, olisi johdettu niistä. Vuonna 1874 brittiläiset tiedemiehet laativat James Clerk Maxwellin ja Thomsonin johdolla cgs-järjestelmän (lyhenne toisinaan C.G.S), jossa perusyksiköt olivat senttimetri, gramma ja sekunti. Näistä johdettiin muut yksiköt samaan tapaan kuin Gaussin järjestelmässä. Cgs-järjestelmää käytettiin tieteellisissä yhteyksissä yleisesti 1960-luvulle saakka. Käytännön kannalta sen sähkösuureiden yksiköt olivat kuitenkin epämukavaa kokoluokkaa, minkä vuoksi 1880-luvulla laadittiin niin sanottu käytännöllinen järjestelmä. Siihen sisältyivät muun muassa sähkövirran yksikkö ampeeri, resistanssin yksikkö ohmi ja jännitteen yksikkö voltti.
 Vuonna 1901 Giovanni Giorgi osoitti, että oli mahdollista yhdistää MKS-järjestelmä ja sähköyksiköiden käytännöllinen järjestelmä yhdeksi johdonmukaiseksi yksikköjärjestelmäksi. Kun ampeeri vahvistettiin järjestelmän neljänneksi perusyksiköksi, alettiin käyttää nimitystä MKSA-järjestelmä tai Giorgin järjestelmä. Vuonna 1954 kymmenes kansainvälinen mitta- ja painokonferenssi vahvisti ampeerin ohella myös kelvinin ja kandelan perusyksiköiksi. Nimi SI-järjestelmä otettiin käyttöön vuonna 1960.
 Erona cgs- ja SI-järjestelmien välillä on mekaniikan yksiköissä pelkkä vakiokerroin, joka on kymmenen potenssi. Sen sijaan sähköopin yksiköissä ero on suuri. Cgs-järjestelmässä voidaan määritellä joko sähköstaattiset tai sähkömagneettiset yksiköt. Sähköstaattisissa yksiköissä tyhjiön permittiivisyys on 1, kun taas sähkömagneettisissa yksiköissä tämä arvo annetaan tyhjiön permeabiliteetille. Monet sähkömagneettiset yksiköt kuitenkin erotti ampeeriin perustuvista SI-yksiköistä niin ikään vain vakiokerroin, joka oli kymmenen potenssi, kun taas sähköstaattiset yksiköt poikkesivat niistä täysin. Vaikka järjestelmä oli nykyistä monimutkaisempi, useat sähköopin kaavat saivat cgs-järjestelmässä yksinkertaisemman muodon kuin MKSA- ja SI-järjestelmässä.
 Monilla tekniikan aloilla on paljon käytetty myös niin sanottua teknistä järjestelmää, jossa kolmantena perussuureena pituuden ja ajan lisäksi ei ollut massa vaan voima. Sen yksikkö, kilogramman voima (kgf) eli kilopondi (kp), määriteltiin voimaksi, jolla Maa vetää puoleensa 1 kg:n massaa. Täten esimerkiksi energian yksikkönä käytettiin kilopondimetriä ja tehon yksikkönä kilopondimetriä sekunnissa. Tähän järjestelmään perustui myös lisäyksikkö hevosvoima, joka vastasi 75 kilopondimetriä sekunnissa.
 Viimeisin uusi perusyksikkö, mooli, lisättiin järjestelmään virallisesti vuonna 1971, mutta sekin oli ollut tieteellisissä yhteyksissä käytössä jo kauan ennen sitä.
 Perusyksiköiden aikaisemmat määritelmät
 Kun metrijärjestelmä 1790-luvulla otettiin käyttöön, tarkoitus oli, että metri olisi 1 / 10 000 000 matkasta maapallon päiväntasaajalta pohjoisnavalle pituuspiiriä pitkin. Käytännön syistä määritelmä kuitenkin sidottiin platinan ja iridiumin seoksesta valmistettuun perusmalliin. Vuonna 1960 metrille vahvistettiin ensimmäinen luonnonvakioon perustuva määritelmä. Sen mukaan metri oli 1 650 763,73 kertaa sen säteilyn (oranssin valon) aallonpituus tyhjiössä, joka vastaa krypton-86-atomin siirtymää energiatasojen 2p10 ja 5d</sup> välillä. Vuonna 1982 metrille vahvistettiin sekunnin määritelmään ja valonnopeuteen perustuva määritelmä, joka oli oleellisesti sama kuin nykyinen, mutta sanallisesti toisin muotoiltu.
 Sekunti on vanhastaan määritelty yhdeksi 86 400:sosaksi eli 24 · 60 · 60:sosaksi keskiaurinkovuorokaudesta. Oleellisesti nykyisen kaltainen cesiumatomin säteilyn taajuuteen perustuva määritelmä vahvistettiin vuonna 1967.
 Kilogramman oli alkujaan tarkoitus olla yhden vesilitran eli vesikuutiodesimetrin massa. Käytännön syistä sillekin valmistettiin perusmalli, ja tähän perusmalliin perustuva määritelmä oli voimassa vuoteen 2019 saakka.
 Ampeeri oli vanhan määritelmän mukaan sähkövirta, joka kulkiessaan kahden äärettömän pitkän, yhdensuuntaisen ja toisistaan 1 metrin etäisyydellä olevan johtimen kautta aiheutti näiden välille 2 10-7 newtonin voiman pituusmetriä kohti. Määritelmä perustui siis sähkövirran magneettiseen vaikutukseen. Aikoinaan on ollut käytössä myös elektrolyysiin perustuva määritelmä, jonka mukaan yhden ampeerin virta vapautti hopeasuolaliuoksesta sekunnissa 1,118 milligrammaa hopeaa.
 Mooli määriteltiin aikaisemmin ainemääräksi, jossa on yhtä monta perusosasta (atomia, molekyyliä tms.) kuin yhdessä grammassa hiili-isotooppia C12 on atomeja.
 Kelvin on alun perin määritelty vanhemman lämpötila-asteikon, celsiusasteikon avulla niin, että lämpötilaeron lukuarvo on kelvineinä yhtä suuri kuin celsiusasteinakin, mutta kelvinasteikon nollapisteenä on absoluuttinen nollapiste. Täten veden jäätymispiste, 0 °C, vastaa 273,15 kelviniä. Myöhemmin kelvinasteikko määriteltiin uudestaan niin, että veden kolmoispiste oli 273,16 kelviniä (ja samalla +0,01 celsiusastetta).
 Määritelmien uudistamista suunniteltaessa kilogrammalle ehdotettiin myös määritelmää, jonka mukaan kilogramma olisi 6,0221415/12 · 1026 (eli 0,501845125 · 1026) kertaa hiili-12-atomin massa. Tämä määritelmä olisi liittynyt läheisesti moolin määritelmään, sillä gramman ja atomimassayksikön suhde olisi ollut edelleen tarkalleen sama kuin Avogadron vakion lukuarvo.
 Kandela oli aikaisemman määritelmänsä mukaan sellaisen säteilijän valovoima, joka lähettää tiettyyn suuntaan monokromaattista 540·1012 hertsin taajuista säteilyä ja jonka säteilyintensiteetti tähän suuntaan on 1/683 wattia steradiaania kohti (16. CGPM, 1979).
 Kun perusyksiköille vuonna 2018 vahvistettiin nykyiset määritelmät, sekunnin, metrin ja kandelan määritelmät muotoiltiin vain yhtenäisyyden vuoksi sanallisesti uudelleen. Sen sijaan kilogramma, ampeeri, kelvin ja mooli määriteltiin aikaisemmasta oleellisesti eroavalla tavalla, joskin uusien määritelmien mukaiset yksiköt ovat hyvin suurella tarkkuudella yhtä suuria kuin aikaisemmatkin.
 Katso myös
 Luettelo akustiikan suureista ja yksiköistä
 Luettelo sähköopin suureista ja yksiköistä
 Lähteet
 MAOL-taulukkokirja
 Kielikello 2/2006
 SFS 4175
 Viitteet
 Aiheesta muualla
 Kansainvälisen yksikköjärjestelmän 8. esite.
 NIST Physics Laboratory. International System of Units.
 Valtioneuvoston asetus mittayksiköistä (1015/2014)
 Arkhimedes 2/2012, Uusi SI-järjestelmä toteuttaa Maxwellin unelman.
 Yksiköiden kertoimien luettelo – Factors for Units Listed Alphabetically, NIST Guide to the SI.
 Etuliitteet haltuun, SI-järjestelmän kerrannaisyksiköt.
 Yksikköjärjestelmät
 Seulonnan keskeiset artikkelit


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Levenstestament en bewind, wat wint? | Advocaten Familie- & Erfrecht
 Maaike Steegmans 28 februari
 Levenstestament en bewind, wat wint?
 Als mensen ouder worden, kan het zijn dat ze niet meer goed in staat zijn om hun financiële belangen goed te behartigen. Het kan bijvoorbeeld zijn dat ze niet meer goed in staat zijn om hun inkomsten en uitgaven bij te houden of hun belastingaangifte zelfstandig te doen. Om te voorkomen dat er hierdoor problemen ontstaan zijn er meerdere mogelijkheden.
 Een eerste mogelijkheid is dat de betrokkene een levenstestament opstelt bij de notaris. Een levenstestament is een verklaring waarin wordt aangegeven wie bevoegd is om in plaats van de betrokkene zijn financiële belangen te behartigen. Dit kan een bekende zijn, zoals een kind of de partner. Maar het kan ook een professioneel iemand zijn, zoals een accountant. Er wordt dan een volmacht verleend, zodat de financiële belangen door iemand anders kunnen worden behartigd als de betrokkene zelf het niet meer kan. In het levenstestament kunnen allerlei afspraken worden gemaakt over hoe de werkzaamheden van de gevolmachtigde moeten worden uitgevoerd. Ook kan worden beschreven of de gevolmachtigde verantwoording moet afleggen en zo ja, aan wie. (Het levenstestament kan ook bepalen wie bepaalde medische beslissingen mag nemen als de betrokkene dat zelf niet meer kan. Op deze mogelijkheid wordt hier niet verder ingegaan.)
 Een tweede mogelijkheid is dat het vermogen van de persoon in kwestie onder bewind wordt gesteld. De onderbewindstelling gebeurt door de kantonrechter. De betrokkene zelf kan verzoeken dat zijn vermogen onder bewind wordt gesteld. Ook andere mensen kunnen dit verzoek indienen, bijvoorbeeld de partner of een ander familielid. Als de rechter het verzoek toekent, dan wordt er een bewindvoerder aangesteld. De bewindvoerder wordt bevoegd de financiële belangen van de betrokkene te behartigen. Net als bij het levenstestament kan de bewindvoerder een bekende zijn of een professioneel iemand. De rechter bepaalt welke werkzaamheden de bewindvoerder moet uitvoeren en of hij dit alleen of samen met de betrokkene moet doen. De bewindvoerder moet jaarlijks aan de kantonrechter laten zien wat hij allemaal gedaan heeft. Dit moet ook aan het einde van het bewind.
 De rechter over levenstestamenten
 Zoals u kunt lezen, lijken bewind en het levenstestament een beetje op elkaar. Vooral wat betreft het uit handen geven van het financieel beheer. Soms levert dat botsingen op. Dit was bijvoorbeeld het geval bij een uitspraak van het Gerechtshof Arnhem-Leeuwarden van 23 november 2017 (ECLI:NL:GHARL:2017:10353). In die zaak was er een vrouw die een levenstestament had opgesteld waarin ze aan haar man de volmacht had gegeven om haar financiële belangen te beheren. Twee kinderen van de vrouw vragen aan de kantonrechter of het vermogen van de vrouw onder bewind kan worden gesteld. De kantonrechter kijkt dan eerst of er al een levenstestament is. Als dat er is, gaat het levenstestament in principe voor. Degene die in het levenstestament een volmacht heeft gekregen is dan bevoegd om het financieel beheer te voeren. In deze zaak gaat het uiteindelijk toch anders. De kantonrechter heeft de goederen van de vrouw toch onder bewind gesteld. De man heeft aan het gerechtshof verzocht om de beslissing van de kantonrechter te vernietigen. Het gerechtshof doet dat niet. Het gerechtshof stelt vast dat de man de financiële belangen van de vrouw niet goed behartigde. Bovendien was er sprake van zeer verstoorde verhoudingen en wantrouwen in de familie. Daarom vond het gerechtshof dat het levenstestament opzij kon worden geschoven en benoemt het gerechtshof een onafhankelijke professionele bewindvoerder.
 Het levenstestament wordt lang niet altijd terzijde geschoven. Dit blijkt bijvoorbeeld uit de uitspraak van de rechtbank Zeeland-West-Brabant van 13 december 2017 (ECLI:NL:RBZWB:2017:8544). In die zaak had een moeder een levenstestament opgesteld. Eén van haar kinderen dient een verzoek in bij de kantonrechter om een bewind in te stellen en een professioneel bewindvoerder te benoemen. De kantonrechter wijst dit verzoek af. Daarbij geeft de kantonrechter aan dat er een levenstestament is waarin het volgende is opgenomen: “Deze volmacht is erop gericht geen bewind, mentorschap of curatele te hoeven aanvragen.” Bovendien is er geen aanleiding om te denken dat de gevolmachtigde zijn werkzaamheden niet goed uitvoert.
 Tot slot; levenstestament en bewind, wat wint?
 Met het levenstestament heeft u de mogelijkheid om zelf te bepalen wie uw financiële belangen mag beheren als u dat niet meer kan. Een kantonrechter zal in beginsel geen bewind meer instellen als er al een levenstestament is. Maar als de gevolmachtigde zijn werk heel slecht uitvoert, kan de rechter ingrijpen door het levenstestament te passeren met het uitspreken van een bewind.


type: caselaw

jurisdiction: EU

text:
 21.2.2022
 GA
 Iris Oifigiúil an Aontais Eorpaigh
 C 84/3
 Breithiúnas na Cúirte (an Dara Dlísheomra) an 16 Nollaig 2021 (tarchur chun réamhrialú ón Corte suprema di cassazione – an Iodáil) – UBS Real Estate Kapitalanlagegesellschaft mbH v Agenzia delle Entrate
 (Cásanna Uamtha C-478/19 agus C-479/19)
 (2022/C 84/04)
 Teanga an cháis: an Iodáilis
 Níl san Iris Oifigiúil seo ach na fógraí maidir le cásanna ar cuireadh clabhsúr leo roimh an 1 Eanáir 2022 agus mar sin níl leagan Gaeilge ar fáil.


text:
 15.9.2014
 ET
 Euroopa Liidu Teataja
 C 315/21
 Euroopa Kohtu (seitsmes koda) 17. juuli 2014. aasta otsus (Curtea de Apel Bucureşti – Rumeenia eelotsusetaotluse) – SC BCR Leasing IFN SA versus Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Administrare a Marilor Contribuabili, Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor
 (Kohtuasi C-438/13) (1)
 ((Käibemaks - Direktiiv 2006/112/EÜ - Artiklid 16 ja 18 - Kapitalirent - Vara, mis on liisingulepingu ese - Vara, mida liisinguandja pärast liisingulepingu ülesütlemist tagasi ei saanud - Puuduolev kaup))
 2014/C 315/31
 Kohtumenetluse keel: rumeenia
 Eelotsusetaotlused esitanud kohus
 Curtea de Apel Bucureşti
 Põhikohtuasja pooled
 Hageja: SC BCR Leasing IFN SA
 Kostjad: Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Administrare a Marilor Contribuabili, Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor
 Resolutsioon
 Nõukogu 28. novembri 2006. aasta direktiivi 2006/112/EÜ, mis käsitleb ühist käibemaksusüsteemi, artikleid 16 ja 18 tuleb tõlgendada nii, et seda, kui liisinguettevõtja ei ole pärast liisinguvõtja poolse lepinguliste kohustuste rikkumise tõttu liisingulepingu lõpetamist lepingu esemeks olevat kaupa liisinguvõtjalt tagasi saanud, vaatamata sellele, et ta on algatanud asjaomase kauba tagasisaamiseks ette nähtud menetlused ja ta ei ole pärast lepingu lõppemist mingit tasu saanud, ei saa pidada kaubatarneks tasu eest nende artiklite tähenduses.
 (1) ELT C 325, 9.11.2013.


jurisdiction: US

text: b'U.S. Department of Inspector General Office of Inspector General\nTransportation Washington, DC 20590\nOffice of the Secretary\nof Transportation\n\n\n\nNovember 14, 2007\n\n\nThe Honorable Patty Murray The Honorable John W. Olver\nChairman Chairman\nSubcommittee on Transportation, Subcommittee on Transportation,\nHousing and Urban Development, and Housing and Urban Development, and\nRelated Agencies Related Agencies\nCommittee on Appropriations Committee on Appropriations\nUnited States Senate United States House of Representatives\nWashington, DC 20510 Washington, DC 20515\n\nThe Honorable Christopher \xe2\x80\x9cKit\xe2\x80\x9d Bond The Honorable Joe Knollenberg\nRanking Member Ranking Member\nSubcommittee on Transportation, Subcommittee on Transportation,\nHousing and Urban Development, and Housing and Urban Development, and\nRelated Agencies Related Agencies\nCommittee on Appropriations Committee on Appropriations\nUnited States Senate United States House of Representatives\nWashington, DC 20510 Washington, DC 20515\n\nDear Chairmen Murray and Olver and Ranking Members Bond and Knollenberg:\n\nThis report presents our fourth quarterly assessment of Amtrak\xe2\x80\x99s fiscal year\n(FY) 2007 operational reforms savings (defined throughout as either net operating\nsavings or a reduction in net operating losses) and unaudited financial performance.\nAmtrak realized almost $53 million of the $61 million in FY 2007 reform savings it\noriginally anticipated. The shortfall in savings resulted from Amtrak eliminating\nseveral initiatives earlier in the year. However, Amtrak\xe2\x80\x99s financial performance was\nstill stronger than expected.\n\nSummary\n \xe2\x80\xa2 Amtrak\xe2\x80\x99s FY 2007 cash operating loss of $429 million was $56 million lower than\n its budgeted level of $485 million and $23 million lower than its $452 million\n cash operating loss in FY 2006. Amtrak\xe2\x80\x99s operating loss would have been well\n\n\nCC-2007-0091\n\x0c 2\n\n below $350 million had it not accrued certain costs in FY 2007 that it expects to\n pay in FY 2008 or later.\n \xe2\x80\xa2 Amtrak\xe2\x80\x99s savings from operational reforms in FY 2007 are lower than originally\n forecast due to Amtrak\xe2\x80\x99s cancellation of the sleeper right-sizing and the call center\n initiatives. However, these savings are higher than anticipated in July due to\n higher than projected savings from food and beverage and station efficiencies.\n \xe2\x80\xa2 Amtrak\xe2\x80\x99s improved financial performance is attributable in part to the absence of a\n labor settlement, which has constrained labor cost increases. Once a labor\n settlement is reached, this constraint on wages will be removed.\n \xe2\x80\xa2 Amtrak\xe2\x80\x99s cash balance at the end of FY 2007 was $244 million, compared to\n $215 million in FY 2006. In our July report,1 we projected that Amtrak\xe2\x80\x99s\n FY 2007 end-of-year cash balance would be over $300 million. However, Amtrak\n chose to reduce its cash balance by spending about $60 million to purchase leased\n coach and food service cars and prepay its FY 2008 Railroad Rehabilitation and\n Improvement Financing Program (RRIF) loan payment.\n \xe2\x80\xa2 Amtrak\xe2\x80\x99s did not spend $31 million of its planned FY 2007 capital program which\n contributed to this high cash balance. While Amtrak spent all of the $495 million\n Federal capital appropriation, it only spent $11 million of the $42 million of\n internal funds it planned to spend on capital projects.\n\nAmtrak\xe2\x80\x99s Fiscal Year 2007 Financial Performance Exceeds Projections\nThis section provides our review of Amtrak\xe2\x80\x99s FY 2007 financial performance.\nCorporate Level Results. Amtrak\xe2\x80\x99s cash operating loss was $429 million\xe2\x80\x94\n$56 million lower than projected in its $485 million FY 2007 operating budget and\n$23 million lower than in FY 2006. In our July report, we projected that the operating\nloss would be less than $390 million. However, Amtrak underestimated its revenue,\noverestimated its expenses, and chose to accrue costs in FY 2007 that it anticipates\npaying in FY 2008. Amtrak\xe2\x80\x99s decision to accrue this cost at the end of FY 2007,\nrather than in FY 2008, significantly increased Amtrak\xe2\x80\x99s reported FY 2007 operating\nloss.\n\nAmtrak\xe2\x80\x99s operating loss was $121 million favorable to our FY 2007 $550 million\nbaseline budget (see figure 1). The baseline budget was our estimate, included in our\nJanuary 2007 report,2 of the total amount of Federal subsidy and savings Amtrak\nrequired to cover its operating losses in FY 2007. By comparison, Amtrak estimated\n\n1\n CC-2007-0059, \xe2\x80\x9cThird Quarterly Report on Amtrak\xe2\x80\x99s FY 2007 Operational Reforms Savings and Financial\n Performance,\xe2\x80\x9d July 31, 2007. Our previous quarterly reports on Amtrak\xe2\x80\x99s savings from operational reforms\n are available at www.oig.dot.gov.\n2\n CC-2007-002, \xe2\x80\x9cQuarterly Report on Cost Savings Accrued by Amtrak Operational Reform,\xe2\x80\x9d\n January 18, 2007.\n\n\nCC-2007-0091\n\x0c 3\n\nit needed $565 million in Federal subsidy and savings to cover its projected FY 2007\noperating shortfall.\n\n Figure 1. Amtrak Operating Loss*\n Fiscal Year 2007\n\n\n\n\n Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep\n 0 (23)\n (50)\n (45) (80)\n\n (85) (147)\n (178)\n (140) (207)\n (200)\n (240)\n (210)\n $ Millions\n\n\n\n\n (269) (268)\n (291)\n (312)\n (272)\n\n (325)\n\n (400) (367)\n (410)\n $485 million Federal Subsidy (436) (429)\n $121 million\n (476)\n (515)\n savings\n (550)\n (600)\n Actual Baseline Budget\n\n* Amtrak provided financial data on operating losses\nAmtrak\xe2\x80\x99s financial performance reflects $2.2 billion in operating revenues; this is\n$71.4 million higher than projected and shows a $142 million improvement over\nFY 2006. The improvement in operating revenues reflects higher than expected\npassenger revenues, which were $46 million above projected and $164 million above\nactual revenues last year.\n\nAmtrak\xe2\x80\x99s operating expenses of $2.6 billion were $15.7 million above FY 2007\nbudget projections and $118.8 million more than actual expenses in FY 2006.\nMaterials costs were almost $19 million higher than expected. As noted previously in\nthis report, FY 2007 expenses partly reflect the estimated expenses accrued in\nanticipation of a labor settlement. Other labor savings reflect unfilled positions and\nsafety improvements resulting in lower Federal Employee Liability Act (FELA) costs.\n\nBusiness Line Results. As shown in table 1 below, the improvement relative to\nbudget is primarily accounted for by the Northeast Corridor (NEC). Amtrak\xe2\x80\x99s NEC\nCorridor services earned $272.1 million in FY 2007\xe2\x80\x94$47.7 more than expected and\n$45.4 million more than last year. The NEC operating revenues reached $885.2\nmillion in FY 2007\xe2\x80\x94$66.5 million above budget projections, mostly as a result of\nrevenues from Acela service at $56.7 million above budget projections. Amtrak\nattributed increases in Acela revenues and ridership to reduced trip times, improved\non-time performance, deteriorating airline service, increased highway congestion, and\n\nCC-2007-0091\n\x0c 4\n\nhigher gasoline costs. Revenues from Amtrak\xe2\x80\x99s Regional service were $9.8 million\nhigher than expected. Revenue management (i.e., increasing the number of lower\nprice seats and better reflecting customer price sensitivities) attributed to the increase\nin Regional service revenues. The NEC expenses were $18.8 million above budget,\nlargely reflecting higher materials costs.\n\n Table 1. Amtrak Net Profit/(Loss), Excluding Federal Operating Subsidies*\n FY 2007 ($ in Millions)\n Actual vs.\n Business Line Actual Budget\n Budget\n National Train System Operations ($262.5) ($293.9) $31.4\n Northeast Corridor $272.1 $224.4 $47.7\n State-Supported and Other Corridors ($113.6) ($43.2) ($70.4)\n Long-Distance Service ($421.0) ($475.1) $54.1\n Infrastructure Management ($39.0) ($46.5) $7.5\n Ancillary Business $93.2 $74.7 $18.5\n Unallocated System ($220.9) ($219.3) ($1.6)\n Total ($429.3) ($485.0) $55.7\n* Amtrak reports these financials on an earnings before interest, taxes, depreciation, and OPEBs (other post-employment\n benefits) basis. Totals may not sum due to rounding.\n\nState-supported and other corridors lost $113.6 million in FY 2007\xe2\x80\x94$70.4 million\nmore than expected and $23.3 million more than last year. Revenues were\n$25.6 million below budget projections although $38.2 million higher than last year.\nAmtrak attributes the shortfall in budgeted revenues to the impact from fare increases\nand overly aggressive assumptions about revenue growth from additional services in\nIllinois, California, and Pennsylvania.\n\nLong-distance services lost $421.0 million, $54.1 million less than expected and\n$20.3 million less than last year. The improvement relative to budget resulted from\n$8.6 million in higher than projected passenger revenues and $45.5 million in lower\nthan expected expenses. The modest revenue increases resulted from higher than\nprojected ridership. Lower than expected expenses primarily reflect overestimates of\nbenefit and materials costs.\n\nAmtrak Made Progress on Some Reform Initiatives, but Its Overall\nSavings Fell Short of Plans\nAmtrak achieved annual savings of nearly $53 million from operational reforms in\nFY 2007, somewhat higher than the $46 million Amtrak projected and we reported in\nJuly. This increase in savings reflects revisions in Amtrak\xe2\x80\x99s employee benefits and\nFELA costs, not additional effort on existing or new initiatives. About 80 percent of\nAmtrak\xe2\x80\x99s savings came from implementing a single initiative: Reduce Costs and\n\n\nCC-2007-0091\n\x0c 5\n\n Improve Service Quality. This initiative primarily consists of revenue enhancements\n from Acela service quality improvements and cost savings from redesigned food\n services and equipment (see table 2). Enclosure 1 further details Amtrak\xe2\x80\x99s savings\n from operational reforms.\n\n Amtrak\xe2\x80\x99s savings are lower than the $61 million it originally forecasted for FY 2007.\n The reduced savings reflect Amtrak\xe2\x80\x99s cancellation of the sleeper right-sizing and call\n center initiatives. Amtrak stated it cancelled its sleeper right-sizing initiative based on\n an analysis indicating that the initiative would not generate the savings originally\n projected. However, Amtrak has been unable to produce the analysis that supported\n the decision to cancel this initiative. The call center initiative was cancelled after an\n agreement was reached with labor that reduced costs. These initiatives were projected\n to add $21.9 million in annual savings for FY 2007. Higher than projected savings in\n improved Acela service and station efficiencies helped offset some of the lost savings\n from cancelled initiatives.\n\n Since our July report, Amtrak has completed some of the projects within the eight\n reform initiatives. These include modifying to the Superliner Diner/Lounge car and\n installing on-board credit card terminals for food and beverage sales on all trains.\n\n Table 2. Summary of FY 2007 Strategic Reform Initiatives ($ in millions)\n\n Estimated Actual FY07 Variance\n Strategic Reform Initiative FY07 Benefit Benefit +/- Progress\n Reduce Costs and Improve\n Service Quality* 49.5 42.2 (7.3) On schedule\n Increase Sales and Distribution\n Efficiencies 4.8 7.1 2.3 On schedule\n Enhance Reliability and Efficiency Accelerated\n of Mechanical Services 0.1 (0.5) (0.6) schedule\n Improve Management Systems Behind\n and Overhead Efficiencies 3.7 3.7 0.0 schedule\n Achieve Ongoing Efficiencies 3.7 0.3 (3.4) On schedule\n Optimize Network Services and No reportable\n Use of Assets (0.7) (0.1) 0.6 progress\n Full Cost Recovery of Services No reportable\n and Assets 0.0 0.0 0.0 progress\n No reportable\n Modernize Labor Contracts 0.0 0.0 0.0 progress\n Total** 61.1 52.8 (8.4)\n* We show budgeted benefits from sleeper right-sizing in this line item consistent with Amtrak\xe2\x80\x99s original plan. Upon\n cancellation of the initiative, Amtrak reclassified it under the Optimize Network Services and Use of Assets line item for\n budget expense tracking purposes.\n**Totals may not sum due to rounding.\n\n\n\n\n CC-2007-0091\n\x0c 6\n\nThe following summarizes Amtrak\xe2\x80\x99s progress on its strategic reform initiatives.\nCompared to our July assessment on the progress of individual initiatives, one has\nbeen accelerated and one is back on schedule. Of the remaining six initiatives, two\nare still on schedule, one is still behind schedule, and three have no reportable\nprogress. Enclosure 2 further details the actual and budgeted savings for FY 2007 and\nprojected 5-year savings from these initiatives. Enclosure 3 further details the\nprogress made on these initiatives.\n\nReduce Costs and Improve Quality of Passenger Services. In FY 2007, Amtrak\nachieved $42.2 million in operating savings from this initiative. Food and beverage\nservice accounted for $21.8 million in savings, $2.5 million above Amtrak\xe2\x80\x99s\nprojections. Savings were mainly from the redesigned food service, called Simplified\nDining.3 This sub-initiative has been fully implemented and is now built into the\nrevenue base.\n\nThe Acela service improvement program accounted for $20 million in savings.4\nAmtrak estimates that (1) on-time performance contributed $4.1 million to Acela\nrevenues, (2) a 5-minute trip time improvement on the Acela south end contributed\n$9.0 million, and (3) a 15th Acela trainset that was added in October 2006 generated\n$6.9 million in revenues in FY 2007. Amtrak added a 16th trainset in July 2007,\nwhich is expected to generate $2.3 million in FY 2008.\n\nPrior to canceling its sleeper restructuring initiative, Amtrak reduced the number of\nemployees on some of its trains (without reducing sleeper cars), realizing $0.4 million\nin savings in FY 2007. Amtrak also completed modifications to the Superliner Diner\nLounge car conversions. Four of the new cars, each renamed the Cross Country Caf\xc3\xa9,\nwere put into service on the City of New Orleans long-distance train on\nOctober 28, 2007.\n\nIncrease Sales and Distribution Efficiencies. In FY 2007, Amtrak achieved\n$7.1 million in actual savings from projects within this initiative. Under this\ninitiative, Amtrak achieved $5.0 million in operating savings from station efficiencies\nas a result of installing Quik Trak ticket machines. Quik Trak machines allow\ncustomers to buy tickets at stations rather than on the trains and reduce the need for\nticket agents at stations. Phase 1 was completed in August with the deployment of\n199 Quik Trak machines. In Phase 2, Amtrak will deploy an additional 108 Quik\nTrak machines. Thirty-three of these machines were installed in September, and the\n\n3\n Simplified Dining is Amtrak\xe2\x80\x99s redesigned food service that primarily relies on fully prepared food products\n that require only on-board heating in a convection or microwave oven, reducing the need for on-board servers\n and food specialists. This initiative has resulted in the elimination of 200 on-board food and beverage\n positions.\n4\n The savings associated with Acela improvements are estimated based on a percentage of total Acela revenue\n improvement since it is not possible to directly measure the increased revenues from these specific initiatives.\n The estimates are based on Amtrak\xe2\x80\x99s ridership and revenue models of the NEC.\n\n\nCC-2007-0091\n\x0c 7\n\nremaining 75 are expected to be installed by November. This will complete the\ninitiative.\n\nAlthough Amtrak eliminated its call center outsourcing initiative, it did achieve\n$0.2 million in savings from renegotiating lower starting wages for new hires. These\nsavings are expected to increase to $0.6 million in FY 2008. With the elimination of\nthe call center outsourcing initiative, Amtrak accelerated its E-ticketing initiative. In\nFY 2007, Amtrak achieved $0.9 million in savings from its new international travel\nagency sales website. Most of the E-ticketing initiative actions are still in the design\nand planning phase with additional savings expected in FY 2008.\n\nEnhance Reliability and Efficiency of Mechanical Services. In FY 2007, Amtrak\ndid not achieve any saving from this effort. Amtrak accelerated its Continuous\nMaintenance (CM) program under its Reliability Centered Maintenance (RCM)\ninitiative in order to reap benefits sooner than originally planned. Amtrak\xe2\x80\x99s CM\nprogram focuses on improving the availability of equipment and decreasing failure\nrates. The program reduces the quarterly maintenance requirements into 12 weekly\nprograms and 1 weekend program of scheduled maintenance.\n\nAmtrak has implemented CM for its 152 Acela fleet cars. Amtrak expects to\ncomplete its Maintenance Effectiveness Reviews (MERs) for its AEM-7 locomotives\nby the end of the fall and begin implementing MERs for its HHP-8 locomotives by\nJanuary 2008. This initiative will move to conventional fleet cars at the end of\nFY 2008 or early FY 2009. As a result of accelerating the program, consulting\nexpenses were larger than budgeted and led to a net loss of $0.8 million.\n\nAmtrak also achieved savings of $3.1 million in FY 2007 from consolidating the New\nOrleans locomotive maintenance facility into its Chicago facility, which led to the\nelimination of 37 staff positions. Amtrak was unsuccessful in finding a contractor for\noutsourcing its locomotive maintenance. At this time, Amtrak plans to work with a\nconsultant to develop in-house alternatives. Amtrak budgeted $2.1 million in savings\nthis year from this initiative, which did not materialize.\n\nImprove Management Systems and Overhead Efficiencies. In FY 2007, Amtrak\nachieved $3.7 million in savings from ongoing efforts to reduce overhead costs; these\ninclude utility costs, bank services and fees, pension plan administrative costs, and\nadministrative fees related to medical benefits. Utility savings accounted for\n$2.8 million of these savings. In July 2007, Amtrak completed the installation of on-\nboard credit card terminals for use in food and beverage sales on all trains. Amtrak\nattributes $0.6 million in savings from credit card terminals from both fraud reduction\nand increased sales.\n\nAchieve Ongoing Efficiencies. Amtrak\xe2\x80\x99s initiative to reduce labor costs for the\nengineering workforce has achieved significantly lower saving than budgeted. For the\n\n\nCC-2007-0091\n\x0c 8\n\nyear, Amtrak achieved only $0.3 million of the projected $3.7 million in savings due\nto increased overtime costs caused by workforce attrition. Amtrak has been working\nsince December 2006 to reduce overtime by hiring new employees.\n\nOptimize Network Services and Use of Assets. There is no reportable progress on\nthis initiative. Amtrak continues to work toward implementing state competition pilot\nprograms in Maine, California, and Vermont. The long-distance restructuring effort is\nsignificantly behind schedule, and no savings were expected in FY 2007.\n\nFull Cost Recovery of Services and Assets. There is no reportable progress for this\ninitiative. This initiative seeks to recoup fully allocated losses from states for NEC\ncorridor and commuter services. Currently, Amtrak does not recover its overhead\ncosts or cost of capital for corridor services. In addition, several states pay nothing to\nAmtrak for their corridor service. Because Amtrak has not been able to convince\nstates to increase (or, in some cases, begin) payments for these services, it expects to\ncover $150 million in operating losses on behalf of states in FY 2008.\n\nModernize Labor Contracts. This initiative is aimed at reducing unit costs and\nincreasing job flexibility by negotiating new labor agreements that will eliminate\ncertain work rules and outsourcing restrictions and aligns wages based on market\ndemand. Negotiations on a new agreement between Amtrak and its unions are at an\nimpasse. The Railway Labor Act prescribes a process for resolving such an impasse.\nIn October, Amtrak\xe2\x80\x99s unions rejected the National Mediations Board\xe2\x80\x99s (NMB) proffer\nof voluntary, binding arbitration to resolve the impasse. As a result, as of October 31,\nboth parties are in a 30-day cooling off period. At the end of this period, both sides\nwould be free to unilaterally act in their own self interest. For example, the unions\ncould strike or Amtrak management could change pay levels, work rules, or working\nconditions. These actions would be placed on hold if the NMB recommends the\ncreation of, and the President appoints, a Presidential Emergency Board (PEB). The\nPEB would investigate the dispute and recommend a settlement to the President.\n\nConclusion\nAmtrak has made progress in implementing some of its reforms, most notably in\nstreamlined food and beverage services and improved Acela service. However,\noverall savings from its reforms initiatives are less than projected and fall below last\nyear\xe2\x80\x99s savings of $61 million. Instead, significant budget savings came from\nfavorable market conditions rather than structural change in Amtrak\xe2\x80\x99s operating\nenvironment. Apart from its food and beverage services, Amtrak has made no\nprogress in the major areas of route restructuring, full cost recovery of state-supported\nservices, and labor efficiencies.\n\n\n\n\nCC-2007-0091\n\x0c 9\n\nUnder separate cover, we are transmitting copies of this letter to the Secretary of\nTransportation and the Chairman of Amtrak\xe2\x80\x99s Board of Directors. If you have any\nquestions concerning this letter, please contact me at (202) 366-1959 or\nDavid Tornquist, Assistant Inspector General for Rail and Maritime Program Audits\nand Economic Analysis, at (202) 366-9970.\n\n\nSincerely,\n\n\n\n\nCalvin L. Scovel III\nInspector General\n\n\nEnclosures (3)\n\n\ncc: Secretary of Transportation\n Chairman of Amtrak\xe2\x80\x99s Board of Directors\n\n\n\n\nCC-2007-0091\n\x0c Enclosure 1\n\n\n Table 3. Summary of Amtrak Savings\n FY 2007 ($ in millions)\n\n\n Revised\n Estimated Actual\nAmtrak Net Operating Savings*\n FY 2007 FY 2007 Variance\n Benefit Benefit +/-\nStrategic Reform Initiatives\n1. Reduce Costs and Improve Service Quality 49.5 42.2 (7.3)\nService Quality 10.5 20.0 9.5\n Improve NEC Acela service 10.5 20.0 9.5\nFood and Beverage Services 19.3 21.8 2.5\nSleeper Right-Sizing 19.7 0.4 (19.3)\n2. Increase Sales and Distribution Efficiencies 4.8 7.1 2.3\nStation Efficiencies 2.7 5.0 2.3\nCall Center Operations 2.1 1.2 (0.9)\nE-Ticketing 0.0 0.9 0.9\n3. Enhance Reliability and Efficiency of Mechanical\n Services 0.1 (0.5) (0.6)\nReliability Centered Maintenance (2.8) (3.6) (0.8)\nFacilities Efficiencies 2.9 3.1 0.2\n Develop outsourcing plan for locomotive service 2.1 0.0 (2.1)\n Facility consolidation 0.8 3.1 2.3\n4. Improve Management Systems and Overhead\n Efficiencies 3.7 3.7 0.0\nManagement Information Systems (0.8) 0.0 0.8\nOverhead Costs 4.5 3.7 (0.8)\n Reduce fuel and power 0.5 2.8 2.3\n Other overhead 1.6 0.3 (1.3)\n Install on-board credit card terminals 2.4 0.6 (1.8)\n5. Achieve Ongoing Efficiencies 3.7 0.3 (3.4)\n Engineering 3.7 0.3 (3.4)\n6. Optimize Network Services and Use of Assets (0.7) (0.1) 0.6\nRoutes and Services (0.4) (0.1) 0.3\n NEC (0.3) (0.1) 0.2\n Long distance (0.1) 0.0 0.1\nFleet (0.1) 0.0 0.1\nInfrastructure (0.2) 0.0 0.2\n Total** 61.1 52.8 (8.4)\nSource: Amtrak Finance and Planning Departments\n* We included $6.9 million in savings from the 15th Acela train set in Amtrak\xe2\x80\x99s Service Quality sub-\n initiative and excluded a $2 million one-time payment for Co-Branded Credit Card Program.\n** Totals may not sum due to rounding.\n\n\n\n\n CC-2007-0091\n\x0c Enclosure 2\n Page 1 of 3\n\n Table 4. Amtrak\xe2\x80\x99s Proposed Operational Reforms ($ in millions)\n\n FY 2007 Targeted Estimated 5-Year\n Savings* Savings\n Strategic Reform Initiative\n Objective Revised\n and Program\n Original Actual Original April\n FY 2007 FY 2007 FY 2007 2007\n 1. Reduce Costs and Improve Service Quality\n Focus management\n attention and drive\n accountability for train\n Service Quality service performance, $9.4 $20.0\n including on-board service\n quality and on-time\n performance.\n Enhance service flexibility by\n redesigning food services $95 $71\n (for example, fully prepared\n Food and Beverage Services $19.4 $21.8\n meals, multi-purpose food\n service cars), improving\n equipment, and outsourcing.\n Improve net operating\n Long Distance Product\n performance of sleeper $19.7 $0.4\n Development\n service.\n 2. Increase Sales and Distribution Efficiencies\n\n Deploy more efficient\n Station Efficiencies communications and $2.7 $5.0\n sales/distribution equipment\n and processes at stations.\n Develop enterprise systems\n E-ticketing and processes for E- $1.7 $0.9\n ticketing.\n Build infrastructure to\n facilitate customer\n E-Commerce $0 $0 $41 $32\n relationships and generate\n incremental revenue.\n Develop pricing mechanisms\n Pricing for responding to market $0 $0\n conditions.\n Improve cost-effectiveness\n of call center operations\n Call Center Operations through improved $2.1 $1.2\n tools/processes and reduced\n labor costs.\nSource: Amtrak Strategic Planning Department\n\n\n\n\n CC-2007-0091\n\x0c Enclosure 2\n Page 2 of 3\n\n Table 4. Amtrak\xe2\x80\x99s Proposed Operational Reforms ($ in millions) (cont.)\n FY 2007 Targeted Estimated 5-Year\n Savings Savings\nStrategic Reform Initiative\n Objective Revised\nand Program\n Original Actual Original April\n FY 2007 FY 2007 FY 2007 2007\n3. Enhance Reliability and Efficiency of Mechanical Services\n Implement RCM to reduce\n cycle time and increase\nReliability Centered\n equipment reliability and $(2.8) $(3.6)\nMaintenance (RCM)\n availability. Costs represent\n consultant fees.\n Implement WMS in\n Mechanical Department to\nWork Management System\n enable management $0 $0\n(WMS)\n accountability and\n effectiveness.\n Improve Mechanical\nMechanical Productivity and Department productivity and\n $0 $0 $75 $74\nQuality quality through improved\n metrics and monitoring.\n Optimize facility utilization by\n developing an outsourcing/\nFacilities Efficiencies insourcing strategy and $2.9 $3.1\n consolidating and redesigning\n facilities.\n\n Improve efficiency of materials\nMaterials Management management through new $0 $0\n processes and tools.\n\n\n4. Improve Management Systems and Overhead Efficiencies\n Modernize management\n information systems to\n Management improve accuracy, timeliness,\n $(0.8) $0\n Information System and consistency of data and\n processes across the\n company.\n $36 $37\n Reduce overhead costs\n through better allocation,\n improved administrative and\n Overhead Costs $4.5 $3.7\n support function efficiency,\n and reduced cash handling\n and transaction costs.\nSource: Amtrak Planning Department\n\n\n\n\n CC-2007-0091\n\x0c Enclosure 2\n Page 3 of 3\n\n\n Table 4. Amtrak\xe2\x80\x99s Proposed Operational Reforms ($ in millions) (cont.)\n FY 2007 Targeted Estimated 5-Year\n Savings Savings\nStrategic Reform\n Objective Revised\nInitiative and Program\n Original Actual Original April\n FY 2007 FY 2007 FY 2007 2007\n5. Achieve Ongoing Efficiencies\n Improve cost-effectiveness of\n train operations through better\nTrain Operations $0 $0\n labor and crew utilization and\n resource allocation.\n Increase productivity of\n engineering workforce through\n implementation of engineering $8 $10\nEngineering Efficiencies $3.7 $0.3\n asset management and\n improved work management\n processes.\n Reduce FRA reportable\nSafety $0 $0\n illnesses/ injuries rate.\n\n6. Optimize Network Services and Use of Assets\n Improve alignment of NEC,\n corridor, and long-distance\nRoutes and Services $(0.7) $(0.1) $92 $91\n routes and services with\n market demand.\n Improve fleet and infrastructure\n utilization through new service\nAsset Utilization planning tools/processes and a $0 $0\n collaborative infrastructure\n planning process.\n7. Ensure Full Cost Recovery of Services and Assets\n Improve cost recovery from\nState Corridors $0 $0 TBD\n states for corridor services\n\n Improve cost recovery from\nNEC Access $0 $0 TBD\n users of the NEC\n\n Improve cost recovery for long-\nLong-Distance Network $0 $0 TBD\n distance network\n\n8. Modernize Labor Agreements\n Negotiate new labor\nLabor Contracts agreements that increase $0 $0 TBD\n workforce flexibility\nTotal $61.0 $52.8 $347 $315\nSource: Amtrak Strategic Planning Department\n\n\n\n CC-2007-0091\n\x0c Enclosure 3\n Page 1 of 6\n\nProgress on Amtrak\xe2\x80\x99s Strategic Reform Initiatives\nReduce Costs and Improve Quality of Passenger Services\n\nThis initiative focuses on revenue improvements, cost savings, and customer\nservice improvements in two areas: (1) service quality and (2) food and beverage\n(F&B). As reported in our quarterly report dated July 31, 2007, Amtrak cancelled\nthe sleeper right-sizing initiative, which had been the third area of improvement\nunder this initiative.\n\nThe service quality component consists of placing Service Managers aboard long-\ndistance trains, implementing the NEC Acela service improvement plan,\nimproving on-time performance (OTP), reducing trip times, and developing new\ncustomer service and measurement tools to improve performance. Amtrak\nachieved $20 million in savings from increased Acela ticket revenues from this\nsub-initiative in FY 2007. Acela OTP improved to 87.8 percent in FY 2007\nfollowing an 84.7 percent OTP in FY 2006. However, OTP slipped from a high of\n90.2 percent in June to 84 percent in September. Also this year, Amtrak reduced\nAcela\xe2\x80\x99s scheduled trip time on the south end by 5 minutes because of improved\nperformance reliability and added a 16th trainset in July as a result of its Reliability\nCentered Maintenance (RCM) program. The additional morning service from\nNew York and an evening service from Washington, D.C., generated $6.9 million\nin revenues in FY 2007. These services are projected to generate an additional\n$2.3 million in revenues in FY 2008.\n\nThis fall, Amtrak launched a 3-month pilot program under its partnership with\nGrandLuxe Rail Journeys (GrandLuxe). The new service uses a separate, private,\nseven-car luxury train attached to several regularly scheduled Amtrak trains. The\ntrains feature dining, lounge, and sleeping cars appointed with elegant vintage\nfurnishings that will be occupied exclusively by GrandLuxe passengers. Service\nbegan on the California Zephyr and will become available on the Southwest Chief\nand the Silver Meteor. Amtrak\xe2\x80\x99s program with GrandLuxe has been revised\ndownward from 91 departures under the original plan to 22 departures. As a\nresult, its planned revenues in FY 2008 have been revised downward from\n$1.2 million to $0.3 million.\n\nAs mentioned earlier, Amtrak modified its the Superliner Diner Lounge cars under\nthe F&B design initiative so that fewer F&B staff would be required. Each newly\nconverted diner car has been named the Cross Country Caf\xc3\xa9. In 2008, Amtrak\nplans to deploy its Cross Country Caf\xc3\xa9 cars on the Sunset Limited, the Texas\nEagle, and the City of New Orleans. Amtrak expects benefits of $1.8 million in\n2008 from a combination of labor, fuel, and mechanical costs savings.\n\n\n\nCC-2007-0091\n\x0c Enclosure 3\n Page 2 of 6\n\n\n\nIncrease Sales and Distribution Efficiencies\n\nThis initiative aims to deliver increased revenues and distribution efficiencies from\nAmtrak\xe2\x80\x99s sales channels. Programs under this initiative include: (1) deployment\nof more efficient communications and sales/distribution equipment and processes\nin stations, (2) development and implementation of E-ticketing capabilities,\n(3) building of infrastructure to facilitate customer relationships and generate\nincremental revenue, and (4) development of pricing mechanisms to enable fast\nresponses to market conditions. As previously discussed, Amtrak dropped the call\ncenter outsourcing subinitiative that was originally part of this initiative.\n\nSavings from station efficiencies resulted from Amtrak\xe2\x80\x99s installation of Quik Trak\nmachines, which reduced the number of ticket agents required at stations. Amtrak\nhas installed 232 Quik Trak machines and plans to install 75 additional machines\nby November 2007. Upon deployment of the remaining machines, the initiative\nwill be complete. Amtrak achieved $5 million in savings and eliminated\n61 positions (all but 2 of these positions were eliminated by attrition). About\n$3 million of these savings were attributable to overstated benefit rates and\nFederal Employees Liability Act costs.\n\nThe remaining programs under this initiative are, for the most part, in the design\nand planning stages. Amtrak\xe2\x80\x99s E-ticketing sub-initiative has been challenged in\nbringing aboard the sizable staff required to undertake an endeavor of this\nmagnitude. Nonetheless, Amtrak expects to have a full team in place by\nNovember 2007. In 2007, Amtrak introduced the software development of an\nelectronic database that will provide access to ticket status at various sales stages.\nInitial utilization of the new database will begin in July 2008 with a full end-to-\nend e-ticketing capability in place by the close of calendar year 2008. Transition\nto the full e-ticketing business model will extend through 2009.\n\nAmtrak\xe2\x80\x99s E-Commerce subinitiative is intended to: (1) integrate Amtrak\xe2\x80\x99s Guest\nRewards program, (2) develop and implement improved Internet reservation\ncapabilities, and (3) develop a centralized customer database. A range of\nenhancements have been added to Amtrak\xe2\x80\x99s international travel agency website\nthat allows foreign travel agents to book reservations and cancel trips. Amtrak\nachieved $0.9 million in international sales from this website and expects to\nachieve an additional $1.25 million in international sales revenue in FY 2008.\n\nAmtrak plans to leverage this experience in FY 2008 and develop a website for\nU.S. domestic travel agencies. It also plans to set up an interface with travel\n\n\nCC-2007-0091\n\x0c Enclosure 3\n Page 3 of 6\n\nagencies and ARC (non-electronic payments used by all agencies) and consolidate\nthe payment process. Amtrak has developed a pilot program for use in the first\nquarter of FY 2008 for a limited range of domestic agents.\n\nAmtrak\xe2\x80\x99s pricing sub-initiative seeks to improve its capability to set prices in\nresponse to changing market conditions. A variety of fare pricing actions are\nscheduled for FY 2008.\n\nAmtrak\xe2\x80\x99s initiative to reduce initial call center costs is being addressed by a labor\nagreement that establishes lower starting wages for new hires. This cost saving\neffort is an alternative to the outsourcing call center activity. The FY 2007\nsavings were $0.2 million.\n\nEnhance Reliability and Efficiency of Mechanical Services\n\nThis initiative focuses on improving the reliability and efficiency of mechanical\nservices and materials management. The key components include implementing\nRCM, continued implementation of the Work Management System (WMS),\nincreasing Mechanical Productivity and Quality, and Facilities Efficiencies.\n\nRCM is Amtrak\xe2\x80\x99s program to reduce the time that trains and locomotives spend\nout of service by replacing long maintenance cycles with shorter cycles that fit\ninto existing operating plans. RCM evaluates the maintenance process and\nphysical condition of each part during the maintenance cycle. This allows Amtrak\nto optimize the work being done by replacing only those parts that are approaching\nthe end of their estimated life cycle. This reduces the time it takes to complete a\nmaintenance cycle and allows the equipment to be more available.\n\nRCM is being applied to Acela equipment and is being planned for HHP-8 and\nAEM-7 locomotives. To date, Amtrak has made significant progress in\nimplementing the continuous maintenance program. Maintenance Effectiveness\nReviews (MERs) for AEM-7 Level I & II locomotives were completed in\nOctober 5, 2007 and will follow HHP-8 implementation. Amtrak expects to\ncomplete its MERs for the AEM-7 locomotives by the end of the fall 2007.\nAmtrak plans to apply this program to its HHP-8 locomotives by January 2008.\nAmtrak expects that RCM will enable a 17th Acela trainset to enter into service in\nearly FY 2008.\n\nThe WMS project is Amtrak\xe2\x80\x99s comprehensive planning and assessment tool for\nmaintaining rolling stock. The software is a commercial-off-the-shelf product that\nis designed to manage mobile assets in a transportation environment. This year\xe2\x80\x99s\nchanges to the system include complete redesign of the payroll interface to support\n\n\nCC-2007-0091\n\x0c Enclosure 3\n Page 4 of 6\n\nthe new payroll and human resources modules, deployment of electronic materials\nrequisitioning, and implementation of the Workbench (a tool that displays the\nwork assigned to the employee, allowing the person to access information related\nto the equipment and the work order). Amtrak also developed and published a\nmonthly Mechanical Balanced Scorecard with standard metrics and measurements\nusing WMS as the data source, where applicable.\n\nAmtrak achieved $3.1 million in savings this year from consolidating the New\nOrleans locomotive maintenance facility into its Chicago facility. Amtrak\nupgraded the Chicago facility to accommodate new maintenance practices and\ncentralize the maintenance of all P-42 locomotives. Savings from workforce\nattrition, which resulted from consolidation of maintenance activities, continue to\naccrue.\n\nImprove Management Systems and Overhead Efficiencies\n\nThis initiative addresses the modernization of (1) management information\nsystems to improve accuracy, timeliness, and consistency of data and (2) financial\nprocesses across the company. It also seeks to reduce overhead costs, improve\nadministrative efficiency, and reduce cash handling and transaction costs. For\nFY 2007, actual overhead costs savings were $3.7 million compared to the budget\nof $4.5 million.\n\nKey projects under information systems include the Route Profitability System\n(RPS) Improvements, Amtrak Performance Tracking (APT) system, and\nIntegrated Financial Systems (IFS). The APT is a financial infrastructure project\ndesigned to ensure Amtrak\xe2\x80\x99s ability to meet Federal reporting requirements and\nimprove management information by train and route. The APT will be tested in\nthe first quarter of calendar year 2008 and is expected to be implemented on April\n1, 2008. The IFS project is moving forward as part of the Strategic Asset\nManagement (SAM) project. The redesigned project encompasses a larger scope\nof functionality. The SAM project includes the migration of the Mechanical Work\nManagement system and the further deployment of work management software for\nAmtrak\xe2\x80\x99s Engineering department. Amtrak is near completion with SAM\ndevelopment and expects to finalize an implementation plan by mid-November\n2007.\n\nInitiatives to reduce overhead include: (1) reducing credit card processing costs;\n(2) reducing utility costs, bank services and fees, pension plan administrative\ncosts, and administrative fees related to medical benefits; and (3) installing on-\nboard credit card terminals. Amtrak completed the installation of on-board credit\ncard terminals for food and beverage sales on all trains. The project was\n\n\nCC-2007-0091\n\x0c Enclosure 3\n Page 5 of 6\n\ncompleted in July 2007, and Amtrak is currently working on integrating these\nterminals with its financial system, which is in the last development phase.\nAmtrak expects to complete this by the end of the calendar year. Amtrak achieved\nsavings of $0.6 million from its on-board credit card terminals, which is less than\nthe $2.4 million projected. During FY 2008, Amtrak plans to continue to monitor\nand upgrade these capabilities. In addition, Amtrak plans to accelerate a program\nto install point of sale terminals on each train for the conductors. Amtrak also\nachieved contract utility savings of $2.8 million compared to a budget of\n$0.5 million.\n\nAchieve Ongoing Efficiencies\n\nThis initiative focuses on achieving ongoing efficiencies within the Operations\nBranch. Targeted areas include Train Operations and Engineering Efficiencies.\nPlanned benefits include reducing train fuel consumption, increasing productivity\nof the engineering workforce, and reducing the Federal Railroad Administration\n(FRA) reportable illnesses/injuries rate.\n\nTrain Operations projects in this area include: development of a train fuel\nconservation program, creation of a portable locomotive simulator, and subsequent\ntraining of locomotive engineers to improve train handling techniques. The\nproject had been on hold pending a locomotive simulator and new project\nmanager. In September, the vendor delivered the portable locomotive simulators\nto Amtrak. Amtrak expects to complete software development by late November.\nOnce the software is available, Amtrak can begin to train the engineers in\nlocomotive operations utilizing fuel conservation techniques. However, Amtrak\nhas not yet hired a project manager. Savings are not expected to accrue before\nJanuary 2008.\n\nAmtrak achieved savings of $0.3 million from reductions in core wages and\nassociated overtime in Amtrak\xe2\x80\x99s Engineering Division compared to a projected\n$3.7 million. Increased overtime costs following staff attrition have adversely\nimpacted Amtrak\xe2\x80\x99s ability to reduce Engineering costs.\n\nOptimize Network Services and Use of Assets\n\nThe objectives of this initiative are to: (1) improve the alignment of NEC corridor\nand long-distance routes and services with market demand and (2) improve fleet\nand infrastructure utilization through new service planning tools and processes and\na collaborative infrastructure planning process. There are no new developments to\nreport.\n\n\n\nCC-2007-0091\n\x0c Enclosure 3\n Page 6 of 6\n\nEnsuring Full Cost Recovery of Services and Assets\n\nThis initiative is expected to improve cost recovery from states for corridor\nservices and from commuters on the NEC by increasing the financial contribution\nfrom these users. It also calls for establishing multi-year grant agreements with\nthe Federal Railroad Administration on the long-distance network. There are no\nnew developments to report for this initiative\n\nModernizing Labor Agreements\n\nThis initiative is intended to reduce unit costs and increase job flexibility by\nnegotiating new labor agreements that will eliminate certain work rule and\noutsourcing restrictions. It also aims to align wages based on market demand.\nNegotiations between Amtrak and labor union officials have ended without a\nresolution. The Railway Labor Act prescribes a process for resolving such an\nimpasse. Both parties are currently in a 30-day \xe2\x80\x9ccooling off\xe2\x80\x9d period. At the end\nof this period, both sides would be free to unilaterally act in their own self interest.\nFor example, the unions could strike or Amtrak management could change pay\nlevels, work rules, or working conditions. These actions would be placed on hold\nif the NMB recommends the creation of, and the President appoints, a Presidential\nEmergency Board (PEB). The PEB would investigate the dispute and recommend\na settlement to the President.\n\n\n\n\nCC-2007-0091\n\x0c October 2007 Amtrak Quarterly Report on Operational Savings\n Section 508 Compliant Presentation\n\n\n\n\nData Table for Figure 1. Amtrak Operating Loss, Fiscal Year 2007\n Months Oct. Nov. Dec. Jan. Feb. March April May June July Aug. Sep.\n Actual (23) (50) (80) (147) (178) (207) (240) (269) (268) (291) (312) (429)\n Baseline\n Budget (45) (85) (140) (210) (272) (325) (367) (410) (436) (476) (515) (550)\n\nFor FY 2007, Amtrak\xe2\x80\x99s operating loss was $121 million favorable to the FY 2007 baseline budget of $550 million.\n\x0cTable 4. Amtrak\xe2\x80\x99s Proposed Operational Reforms\n\nStrategic Reform Initiative and Program\n\nProgram 1\nReduce Costs and Improve Service Quality\n \xe2\x80\xa2 Service Quality: Focus management attention and drive accountability for train service performance, including on-\n board service quality and on-time performance.\n\n \xe2\x80\xa2 FY2007 Original Targeted Savings, $9.4 million\n \xe2\x80\xa2 Actual FY 2007 Savings, $20.0 million\n\n \xe2\x80\xa2 Food and Beverage Services: Enhance service flexibility by redesigning food services (for example, fully prepared\n meals, multi-purpose food service cars), improving equipment, and outsourcing.\n\n \xe2\x80\xa2 FY2007 Original Targeted Savings, $19.4 million\n \xe2\x80\xa2 Actual FY2007 Savings, $21.8 million\n\n \xe2\x80\xa2 Long Distance Product Development: Improve net operating performance of sleeper service.\n\n \xe2\x80\xa2 FY2007 Original Targeted Savings, $19.7 million\n \xe2\x80\xa2 Actual FY2007 Savings, $0.4 million\n\nOriginal Estimated 5-year savings: $95 million\nRevised April 2007 savings: $71 million\n\x0cProgram 2\nIncrease Sales and Distribution Efficiencies\n \xe2\x80\xa2 Station Efficiencies: Deploy more efficient communications and sales/distribution equipment and processes at stations.\n\n \xe2\x80\xa2 FY2007 Original Targeted Savings, $2.7 million\n \xe2\x80\xa2 Actual FY2007 Savings, $5.0 million\n\n \xe2\x80\xa2 E-ticketing: Develop enterprise systems and processes for e-ticketing.\n\n \xe2\x80\xa2 FY2007 Original Targeted Savings, $1.7 million\n \xe2\x80\xa2 Actual FY2007 Savings, $0.9 million\n\n \xe2\x80\xa2 E-Commerce: Build infrastructure to facilitate customer relationships and generate incremental revenue.\n\n \xe2\x80\xa2 FY2007 Original Targeted Savings, $0 million\n \xe2\x80\xa2 Actual FY2007 Savings, $0 million\n\n \xe2\x80\xa2 Pricing: Develop pricing mechanisms for responding to market conditions.\n\n \xe2\x80\xa2 FY2007 Original Targeted Savings, $0 million\n \xe2\x80\xa2 Actual FY2007 Savings, $0 million\n\n \xe2\x80\xa2 Call Center Operations: Improve cost-effectiveness of call center operations through improved tools/processes and\n reduced labor costs.\n\n \xe2\x80\xa2 FY2007 Original Targeted Savings, $2.1 million\n \xe2\x80\xa2 Actual FY2007 Savings, $1.2 million\nOriginal Estimated 5-year savings: $41 million\nRevised April 2007 savings: $32 million\n\x0cProgram 3\nEnhance Reliability and Efficiency of Mechanical Services\n \xe2\x80\xa2 Reliability Centered Maintenance (RCM): Implement RCM to reduce cycle time and increase equipment reliability\n and availability. Costs represent consultant fees.\n\n \xe2\x80\xa2 FY2007 Original Targeted Savings, $(2.8) million\n \xe2\x80\xa2 Actual FY2007 Savings, $(3.6) million\n\n \xe2\x80\xa2 Work Management System (WMS): Implement WMS in Mechanical Department to enable management accountability\n and effectiveness.\n\n \xe2\x80\xa2 FY2007 Original Targeted Savings, $0 million\n \xe2\x80\xa2 Actual FY2007 Savings, $0 million\n\n \xe2\x80\xa2 Mechanical Productivity and Quality: Improve Mechanical Department productivity and quality through improved\n metrics and monitoring.\n\n \xe2\x80\xa2 FY2007 Original Targeted Savings, $0 million\n \xe2\x80\xa2 Actual FY2007 Savings, $0 million\n\n \xe2\x80\xa2 Facilities Efficiencies: Optimize facility utilization by developing an outsourcing/insourcing strategy and\n consolidating and redesigning facilities.\n\n \xe2\x80\xa2 FY2007 Original Targeted Savings, $2.9 million\n \xe2\x80\xa2 Actual FY2007 Savings, $3.1 million\n\x0c \xe2\x80\xa2 Materials Management: Improve efficiency of materials management through new processes and tools.\n\n \xe2\x80\xa2 FY2007 Original Targeted Savings, $0 million\n \xe2\x80\xa2 Actual FY2007 Savings, $0 million\n\nOriginal Estimated 5-year savings: $75 million\nRevised April 2007 savings: $74 million\n\n\nProgram 4\nImprove Management Systems and Overhead Efficiencies\n\n \xe2\x80\xa2 Management Information System: Modernize management information systems to improve accuracy, timeliness, and\n consistency of data and processes across the company.\n\n \xe2\x80\xa2 FY2007 Original Targeted Savings, $(0.8) million\n \xe2\x80\xa2 Actual FY2007 Savings, $0 million\n\n \xe2\x80\xa2 Overhead Costs: Reduce overhead costs through better allocation, improved administrative and support function\n efficiency, and reduced cash handling and transaction costs.\n\n \xe2\x80\xa2 FY2007 Original Targeted Savings, $4.5 million\n \xe2\x80\xa2 Actual FY2007 Savings, $3.7 million\n\nOriginal Estimated 5-year savings: $36 million\nRevised April 2007 savings: $37 million\n\x0cProgram 5\nAchieve Ongoing Efficiencies\n \xe2\x80\xa2 Train Operations: Improve cost-effectiveness of train operations through better labor and crew utilization and\n resource allocation.\n\n \xe2\x80\xa2 FY2007 Original Targeted Savings, $0 million\n \xe2\x80\xa2 Actual FY2007 Savings, $0 million\n\n \xe2\x80\xa2 Engineering Efficiencies: Increase productivity of engineering workforce through implementation of engineering\n asset management and improved work management processes.\n\n \xe2\x80\xa2 FY2007 Original Targeted Savings, $3.7 million\n \xe2\x80\xa2 Actual FY2007 Savings, $0.3 million\n\n \xe2\x80\xa2 Safety: Reduce FRA reportable illnesses/injuries rate.\n\n \xe2\x80\xa2 FY2007 Original Targeted Savings, $0 million\n \xe2\x80\xa2 Actual FY2007 Savings, $0 million\n\nOriginal Estimated 5-Year Savings: $8 million\nRevised April 2007: $10 million\n\x0cProgram 6\nOptimize Network Services and Use of Assets\n \xe2\x80\xa2 Routes and Services: Improve alignment of NEC, corridor, and long-distance routes and services with market\n demand.\n\n \xe2\x80\xa2 FY2007 Original Targeted Savings, $(0.7) million\n \xe2\x80\xa2 Actual FY2007 Savings, $0.1 million\n\n \xe2\x80\xa2 Asset Utilization: Improve fleet and infrastructure utilization through new service planning tools/processes and a\n collaborative infrastructure planning process.\n\n \xe2\x80\xa2 FY2007 Original Targeted Savings, $0 million\n \xe2\x80\xa2 Actual FY2007 Savings, $0 million\n\nOriginal Estimated 5-Year Savings: $92 million\nRevised April 2007: $91 million\n\nProgram 7\nEnsure Full Cost Recovery of Services and Assets\n \xe2\x80\xa2 State Corridors: Improve cost recovery from states for corridor services.\n\n \xe2\x80\xa2 FY2007 Original Targeted Savings, $0 million\n \xe2\x80\xa2 Actual FY2007 Savings, $0 million\n\n \xe2\x80\xa2 NEC Access: Improve cost recovery from users of the NEC.\n\n \xe2\x80\xa2 FY2007 Original Targeted Savings, $0 million\n \xe2\x80\xa2 Actual FY2007 Savings, $0 million\n\x0c \xe2\x80\xa2 Long Distance Network: Improve cost recovery for long-distance network.\n\n \xe2\x80\xa2 FY2007 Original Targeted Savings, $0 million\n \xe2\x80\xa2 Actual FY2007 Savings, $0 million\n\nEstimated 5-Year savings to be determined.\n\n\nProgram 8\nModernize Labor Agreements\n \xe2\x80\xa2 Labor Contracts: Negotiate new labor agreements that increase workforce flexibility.\n\n \xe2\x80\xa2 FY2007 Original Targeted Savings, $0 million\n \xe2\x80\xa2 Actual FY2007 Savings, $0 million\n\nEstimated 5-Year savings to be determined.\n\n\n\nTotal (All Programs)\n\n \xe2\x80\xa2 FY2007 Original Targeted Savings, $61 million\n \xe2\x80\xa2 Actual FY2007 Savings, $52.8 million\n\n\nOriginal Estimated 5-Year Savings: $347 million\nRevised April 2007: $315 million\n\x0c'


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En rollemodel eller et forbillede er en person, hvis opførsel, eksempel eller succes er eller kan emuleres af andre, særligt af yngre. Begrebet "rollemodel" menes at være opfundet af sociologen Robert K. Merton, som fandt på det i løbet af sin karriere. Merton havde en hypotese om at individer sammenligner sig selv med referencegrupper af folk som udfylder den sociale rolle, som individet selv aspirerer til. Et eksempel kan være måden hvorpå fans (ofte unge fans) vil idolisere og imitere professionelle atleter eller musikere.
 I den anden halvdel af det 20. århundrede blev ordet udbredt som en del af et større ordforråd om social kapital til brug ved den amerikanske kamp for ligestilling på arbejdspladsen — sammen med ord som glasloft, networking, mentorskab og gatekeeper. Disse ord skulle hjælpe til at identificere og adressere problemer som forhindrede ikke-dominerende grupper i at opnå professionel succes. Mainstream virksomhedslitteratur overtog efterfølgende begreberne og reklamerede for dem som veje til succes for alle der ønskede at klatre op ad karrierestigen. I 1970 var disse begreber ukendte i den amerikanske offentlighed; ved midt-1990'erne var de blevet en del af dagligdags sprogbrug. I Danmark blev "rollemodel" første gang anvendt i 1986, og i 2001 blev det optaget i Retskrivningsordbogen. Selvom begrebet "rollemodel" er blevet kritiseret for at være "forældet", er begrebet, og dets associerede ansvar, stadig fremtrædende i den offentlige bevidsthed, og bliver ofte anvendt, især indenfor underholdningsindustrien og medierne.
 Fodnoter
 sv:Rollfigur


type: legislation

text:
 117 S2140 IS: Solar Energy Manufacturing for America Act
 U.S. Senate
 2021-06-21
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 II117th CONGRESS1st SessionS. 2140IN THE SENATE OF THE UNITED STATESJune 21, 2021Mr. Ossoff (for himself, Mr. Warnock, Mr. Bennet, and Ms. Stabenow) introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Internal Revenue Code of 1986 to establish the advanced solar manufacturing production credit.1.Short titleThis Act may be cited as the Solar Energy Manufacturing for America Act.2.Advanced solar manufacturing production credit(a)In generalSubpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:36C.Advanced solar manufacturing production credit(a)In general(1)Allowance of creditThere shall be allowed as a credit against the tax imposed by this subtitle for any taxable year an amount equal to the sum of the credit amounts determined under subsection (b) with respect to each solar component which is—(A)produced by such taxpayer, and(B)during the taxable year—(i)sold by the taxpayer to—(I)an unrelated person, or(II)a related person for the use of such person in their trade or business (with the exception of any trade or business related to resale of such solar component without any subsequent modification, assembly, or integration into a project), or(ii)placed in service or operation by the taxpayer or any other person.(2)Production and sale must be in trade or businessAny solar component produced and sold by the taxpayer shall be taken into account only if the production and sale described in paragraph (1) is in a trade or business of the taxpayer.(b)Credit amount(1)In generalSubject to paragraph (2), the amount determined under this subsection with respect to any solar component shall be equal to—(A)in the case of an integrated module, an amount equal to the product of—(i)11 cents, multiplied by(ii)the capacity of such module (expressed on a per direct current watt basis),(B)in the case of a photovoltaic cell, an amount equal to the product of—(i)4 cents, multiplied by(ii)the capacity of such cell (expressed on a per direct current watt basis),(C)in the case of a photovoltaic wafer, $12 per square meter,(D)in the case of solar grade polysilicon, $3 per kilogram, and(E)in the case of a solar module which is not an integrated module, an amount equal to the product of—(i)7 cents, multiplied by(ii)the capacity of such module (expressed on a per direct current watt basis). (2)Phase out(A)In generalIn the case of any solar component sold after December 31, 2028, the amount determined under this subsection with respect to such component shall be equal to the product of—(i)the amount determined under paragraph (1) with respect to such component, as determined without regard to this paragraph, multiplied by(ii)the phase out percentage under subparagraph (B).(B)Phase out percentageThe phase out percentage under this subparagraph is equal to—(i)in the case of a solar component sold during calendar year 2029, 70 percent,(ii)in the case of a solar component sold during calendar year 2030, 35 percent, and(iii)in the case of a solar component sold after December 31, 2030, 0 percent.(c)Definitions and other rulesIn this section—(1)Solar componentThe term solar component means any property described in paragraph (2).(2)Other definitions(A)Integrated moduleThe term integrated module means a solar module produced by a single manufacturer through the conversion of a photovoltaic wafer or other semiconductor material into an end product which is—(i)suitable to generate electricity when exposed to sunlight, and (ii)ready for installation without additional manufacturing processes. (B)Photovoltaic cellThe term photovoltaic cell means the smallest semiconductor element of a solar module which performs the immediate conversion of light into electricity.(C)Photovoltaic waferThe term photovoltaic wafer means a thin slice or sheet of semiconductor material of at least 240 square centimeters produced by a single manufacturer—(i)either—(I)directly from molten solar grade polysilicon, or (II)through formation of an ingot from molten polysilicon and subsequent slicing, and(ii)which comprises the substrate of a photovoltaic cell.(D)Solar grade polysiliconThe term solar grade polysilicon means silicon which is—(i)suitable for use in photovoltaic manufacturing, and (ii)purified to a minimum purity of 99.999999 percent silicon by mass.(E)Solar moduleThe term solar module means the connection and lamination of photovoltaic cells into an environmentally protected final assembly which is—(i)suitable to generate electricity when exposed to sunlight, and (ii)ready for installation without an additional manufacturing process. (3)Related personsPersons shall be treated as related to each other if such persons would be treated as a single employer under the regulations prescribed under section 52(b). In the case of a corporation which is a member of an affiliated group of corporations filing a consolidated return, such corporation shall be treated as selling components to an unrelated person if such component is sold to such a person by another member of such group. (4)Only production in the United States taken into accountSales shall be taken into account under this section only with respect to solar components the production of which is within—(A)the United States (within the meaning of section 638(1)), or(B)a possession of the United States (within the meaning of section 638(2)).(5)Pass-thru in the case of estates and trustsUnder regulations prescribed by the Secretary, rules similar to the rules of subsection (d) of section 52 shall apply.(d)Registration(1)In generalThe Secretary shall require any person claiming tax benefits under the provisions of this section to register with the Secretary at such time, in such form and manner, and subject to such terms and conditions, as the Secretary may by regulations prescribe. A registration under this subsection may be used only in accordance with regulations prescribed under this subsection.(2)Registration in event of change in ownershipUnder regulations prescribed by the Secretary, a person (other than a corporation the stock of which is regularly traded on an established securities market) shall be required to re-register under this subsection if after a transaction (or series of related transactions) more than 50 percent of ownership interests in, or assets of, such person are held by persons other than persons (or persons related thereto) who held more than 50 percent of such interests or assets before the transaction (or series of related transactions).(3)Denial, revocation, or suspension of registrationRules similar to the rules of section 4222(c) shall apply to registration under this section.(4)Information reportingThe Secretary may require—(A)information reporting by any person registered under this subsection, and(B)information reporting by such other persons as the Secretary deems necessary to carry out this section..(b)Conforming amendments(1)Section 6211(b)(4)(A) of the Internal Revenue Code of 1986 is amended by inserting 36C, after 36B,.(2)Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting 36C, after 36B,.(3)The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36B the following new item:Sec. 36C. Advanced solar manufacturing production credit..(c)Effective dateThe amendments made by this section shall apply to components produced and sold after December 31, 2021.