Impact of transfer pricing methods for tax purposes on supply chain performance under demand uncertainty

Transfer pricing refers to the pricing of an intermediate product or service within a firm. This product or service is transferred between two divisions of the firm. Thus, transfer pricing is closely related to the allocation of profits in a supply chain. Motivated by the significant impact of transfer pricing methods for tax purposes on operational decisions and the corresponding profits of a supply chain, in this article, we study a decentralized supply chain of a multinational firm consisting of two divisions: a manufacturing division and a retail division. These two divisions are located in different countries under demand uncertainty. The retail division orders an intermediate product from the upstream manufacturing division and sets the retail price under random customer demand. The manufacturing division accepts or rejects the retail division's order. We specifically consider two commonly used transfer pricing methods for tax purposes: the cost‐plus method and the resale‐price method. We compare the supply chain profits under these two methods. Based on the newsvendor framework, our analysis shows that the cost‐plus method tends to allocate a higher percentage of profit to the retail division, whereas the resale‐price method tends to achieve a higher firm‐wide profit. However, as the variability of demand increases, our numerical study suggests that the firm‐wide and divisional profits tend to be higher under the cost‐plus method than they are under the resale‐price method. © 2013 Wiley Periodicals, Inc. Naval Research Logistics, 2013     

脑功能光学成像研究进展

首先对脑功能成像技术的研究背景和发展历程进行了简单的回顾 ,然后对脑功能光学成像方法进行了分类综述 ,主要介绍了电压敏感性染色成像、内源光学成像、光学相干层析成像、神经元活动相关光信号成像等成像方法的原理和最新进展 ,并总结了选择光学成像系统所应考虑的因素 ,最后 ,通过对各种成像方法的分析和比较 ,提出了改进和完善脑功能光学成像技术的建议 ,并对脑功能光学成像技术的发展前景指出了一些可能的方向     

Cache计时攻击对E1Gamal签名的安全威胁分析

分析了E1Gamal签名中模幂运算的平方乘算法和滑动窗口算法,给出了两种算法下利用Cache计时采集旁路信息的方法和幂指数恢复算法,分析了Cache计时攻击对幂指数相关的旁路信息获取能力以及Cache计时攻击对E1Gamal签名的安全性威胁．通过仿真验证了Cache计时攻击能够有效获取旁路信息,展示了不同长度随机密钥的安全等级,给出了建议采用的随机密钥长度与可能的防御措施．     

极化域—空域联合谱估计

首次提出极化域-空域联合谱的概念,拓广了电磁波特征参量的谱描述方法.结合具体的极化敏感阵列定义了极化域-空域联合谱,用MUSIC方法得到联合谱函数表达式.研究了联合谱的估计的重要性能指标估计精度和分辨力,估计精度用克拉美劳限CRB(cramer-Rao Bound)来具体度量,分辨力由极化域-空域模糊函数以及模糊图来描述.最后仿真结果验证了该方法的有效性和理论分析的正确性.     

CacheFI:基于架构级故障注入的片上缓存容错评估工具

体系架构级缓存容错技术被认为是应对较高的永久位故障率的有效手段,但目前缓存容错机制的体系架构级评估工具较少。针对这个问题,提出CacheFI,即基于Simics的缓存故障注入工具,采用故障生成和注入分离的设计,故障生成是随机分布、模式和时序三个方面的结合,故障注入则考虑了故障可重现性和模块化的需要。在全系统模拟器Simics上,基于15个选自SPEC CPU2000的测试程序,利用CacheFI对Buddy和MAEP等典型的体系架构级缓存容错机制进行评估,展现了其弱点和典型的片上缓存容错机制存在的问题。     

旋转自稳定末敏子弹运动特性分析

为研究某型旋转自稳定末敏子弹运动特性,充分考虑末敏子弹的结构强非对称特点和其初始抛撒条件,引入动不平衡弹体模型,推导超大攻角条件下子弹的空间6自由度弹道方程,计算分析子弹的稳态扫描运动特性。结果表明:子弹体的质量分布非对称和初始抛撒角速度是子弹药实现稳态扫描运动的必要条件;子弹扫描频率只由抛撒角速度ω_(σ0)决定,且和ω_(σ0)正相关;初始俯仰角φ_(a0)≥0°时,扫描角整体呈增大趋势,初始俯仰角φ_(a0)0°时,扫描角整体变化趋势为先减小后增大;扫描面积与配重-全弹质量比、初始俯仰角、初始偏航角和初始角速度呈正相关,与均质圆柱体转动惯量比呈负相关。     

基于大脑本征信号的光学功能成像技术

对脑功能内源光学成像技术的研究与进展情况进行了较系统的论述。首先对内源光学成像技术的基本原理进行了介绍 ,然后对该技术进行了分类 ,并将内源光学成像技术与其他脑功能成像技术作了比较分析 ,最后对内源光学成像技术的研究发展及其应用前景指出了一些可能的方向     

Quantity discount pricing policies for heterogeneous retailers with price sensitive demand

Although quantity discount policies have been extensively analyzed, they are not well understood when there are many different buyers. This is especially the case when buyers face price‐sensitive demand. In this paper we study a supplier's optimal quantity discount policy for a group of independent and heterogeneous retailers, when each retailer faces a demand that is a decreasing function of its retail price. The problem is analyzed as a Stackelberg game whereby the supplier acts as the leader and buyers act as followers. We show that a common quantity discount policy that is designed according to buyers' individual cost and demand structures and their rational economic behavior is able to significantly stimulate demand, improve channel efficiency, and substantially increase profits for both the supplier and buyers. Furthermore, we show that the selection of all‐units or incremental quantity discount policies has no effect on the benefits that can be obtained from quantity discounts. © 2005 Wiley Periodicals, Inc. Naval Research Logistics, 2005     

基于PSD的炮口扰动测试方法

针对火炮性能测试时难于实时、准确测量炮口扰动的问题,提出了一种基于光电位置传感器（Position Sen-sitive Detector,PSD）的炮口扰动测试方法。采用光学杠杆、激光脉冲调制、高精度光电位置传感器、高速数据采集技术,以及所建立的PSD测量炮口角数学模型构建炮口角测量系统,可有效消除炮口闪光、外界自然光及蚊虫干扰,具有较高的灵敏度、精度和可靠性。     

无伞末敏子弹大攻角非线性空气动力和力矩模型

以无伞末敏子弹为背景,分析了描述大攻角飞行弹丸横向运动和角运动的运动变量,建立了大攻角情况下弹丸所受非线性空气动力和空气动力矩的模型,推导出了复数形式的弹丸横向运动与角运动方程。数值积分计算表明,弹丸在特定非线性空气动力和力矩作用下,能够形成所需形式的扫描运动,证明所建力学模型正确合理,可以用于无伞末敏子弹动力学特性的分析与计算。