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     

The future of the defence firm: the case of the UK aerospace industry

The focus of this paper is the future of the defence firm within the context of the UK aerospace industry and its supply chain. The analysis considers aerospace markets and the aerospace industry in the UK before assessing the future of the defence/aerospace firm as a case study. The paper concludes that its future in terms of the strategic and important aerospace industry is uncertain. The corporate governance of the defence firm will have to change to reflect the hollowing‐out of the firm as the industry experiences significantly less vertical integration. The emphasis of the future defence/aerospace firm will be on ‘buy’ and not necessarily ‘make’. There will also be fewer independent defence aerospace firms as horizontal integration will occur across air, land and sea platforms as well as civil and defence aerospace firms. Indeed, conglomerate integration may even occur with cost pressures and market forces ensuring that merger activity goes beyond defence and aerospace into wider manufacturing industries and, in some cases, service industries in global markets.     

The defence industry supply chain: Linkage patterns in the south west of england 1

In this paper, new data from the south west of England are used to illustrate that defence dependent firms are likely to purchase more inputs locally than less defence‐dependent firms. The results confirm that the defence industry's supply chain has unusual characterises and that defence industrial restructuring is therefore, likely to produce different outcomes to previous rounds of manufacturing restructuring.     

远海作战装备供应链体系架构

信息化使战争的节奏加快,如何满足快节奏战争对装备的需求,无疑是军事保障领域值得研究的一个问题.供应链思想被引入军事物资保障系统后,已在多个领域发挥了显著的效用.建立装备供应链网络对提升远海作战装备供应能力既有现实意义又是可行的,这是因为：一方面信息化条件下远海作战需要更有效率的装备供应体系,另一方面企业供应链为装备供应链提供了可以借鉴的模式.本文通过对远海作战装备供应链目标和特征的分析,参照企业供应链和美军海上供应链建设的情况,建立了远海作战装备供应链网络,并对供应链流程进行了说明.     

基于Monte Carlo方法的一对二马尔可夫随机格斗模型

讨论了一对二马尔可夫随机格斗双方获胜概率计算问题。提出了一种新颖的一对二马尔可夫随机格斗任意对抗回合双方获胜概率的计算方法,该方法首先基于Monte Carlo仿真计算各个对抗回合中双方发射次序的概率分布,再利用全概率公式确定马尔可夫链的状态转移概率矩阵,从而克服了马尔可夫随机格斗模型往往只能提供无限对抗回合之后格斗双方获胜概率的缺点,为运用马尔可夫随机格斗研究火力运用和弹药分配提供了新途径,并用实例说明了该方法的有效性。     

非圆链轮分度线的样条拟合

非圆链传动中，两链轮分度线为非圆形，该曲线数学表达式是一个非线性函数方程组，严格求解这一函数方程组似乎毫无希望，但是依据动力学的方法可以构造此曲线的切线系，即一切线多边形。从而将这一问题转化为求与切线多边形每条边相切的逼近曲线。     

马尔可夫链最优停止的值函数

本文讨论了时间无限的马尔可夫链的最优停止问题。对于无限状态情况,给出了其最优停止变量以及值函数存在的一个充分条件;对于有限状态情况,这个充分条件以及问题的计算等价于解一个线性规划问题。     

有限马氏链最优停止的线性规划解

离散时间的有限状态马尔可夫链最优停止的值函数存在的一个充分条件是所对应的线性规划有解,且其最优解等于值函数,本文证明这个条件还是必要的。     

Allocation with demand competition: Uniform,proportional, and lexicographic mechanisms

We examine capacity allocation mechanisms in a supply chain comprising a monopolistic supplier and two competing retailers with asymmetric market powers. The supplier allocates limited capacity to retailers according to uniform, proportional, or lexicographic mechanism. We study the impact of these allocation mechanisms on supplier pricing decisions and retailer ordering behavior. With individual order size no greater than supplier capacity, we show that all three mechanisms guarantee equilibrium ordering. We provide precise structures of retailer ordering decisions in Nash and dominant equilibria. Further, we compare the mechanisms from the perspective of the supplier, the retailers, and the supply chain. We show that regardless of whether retailer market powers are symmetric, lexicographic allocation with any priority sequence of retailers is better than the other two mechanisms for the supplier. Further, under lexicographic allocation, the supplier gains more profit by granting higher priority to the retailer with greater market power. We also extend our study to the case with multiple retailers. © 2017 Wiley Periodicals, Inc. Naval Research Logistics 64: 85–107, 2017     

战争设计工程中专家思维收敛过程的建模与分析

专家意见能否达成共识是战争设计工程中的一个关键问题.首先从复杂理论视角对专家思维过程的适应性、聚集性、非线性进行分析,接着将专家群体划分为两类并且运用马尔科夫转移矩阵对研讨过程建模,提出并证明了两类专家群体思维收敛的充分必要条件,得到群体思维收敛不仅与研讨过程中专家之间的关系影响矩阵有关,而且与专家的初始意见有关.最后通过计算机仿真进一步探索了群体思维收敛过程的影响因素.