Impact of tax reduction policies on consumer purchase of new automobiles: An analytical investigation with real data‐based experiments

We investigate and compare the impact of the tax reduction policies implemented in the United States and China to stimulate consumer purchase of new automobiles and improve manufacturers' profits. The U.S. policy provides each qualifying consumer with a federal income tax deduction on state and local sales and excise taxes paid on the purchase price (up to a cutoff level), whereas the Chinese policy reduces the vehicle sales tax rate for consumers. We observe that these policy designs are consistent with the tax management system and the economic environment in the respective country. We analytically determine the effects of the two tax reduction policies on the automobile sales and the manufacturer's and the retailer's profits. Numerical examples are then used to provide insights on the importance of certain factors that influence the effects of the two policies. Finally, a numerical experiment with sensitivity analysis based on real data is conducted to compare the merits and characteristics of the two policies under comparable conditions. We find that the U.S. policy is better than the Chinese policy in stimulating the sales of high‐end automobiles, whereas the Chinese policy is better than the U.S. policy in improving the sales of low‐end automobiles. The U.S. policy is slightly more effective in increasing the profitability of the automobile supply chain; but, in general, the Chinese policy is more cost effective. The methodology developed herein can be used to evaluate other tax reduction policies such as those related to the purchase of energy‐saving vehicles and to serve as a decision model to guide the choice of alternative tax reduction policies. © 2014 Wiley Periodicals, Inc. Naval Research Logistics, 61: 577–598, 2014     

The single and multi‐item transshipment problem with fixed transshipment costs

This article deals with supply chain systems in which lateral transshipments are allowed. For a system with two retailers facing stochastic demand, we relax the assumption of negligible fixed transshipment costs, thus, extending existing results for the single‐item case and introducing a new model with multiple items. The goal is to determine optimal transshipment and replenishment policies, such that the total centralized expected profit of both retailers is maximized. For the single‐item problem with fixed transshipment costs, we develop optimality conditions, analyze the expected profit function, and identify the optimal solution. We extend our analysis to multiple items with joint fixed transshipment costs, a problem that has not been investigated previously in the literature, and show how the optimality conditions may be extended for any number of items. Due to the complexity involved in solving these conditions, we suggest a simple heuristic based on the single‐item results. Finally, we conduct a numerical study that provides managerial insights on the solutions obtained in various settings and demonstrates that the suggested heuristic performs very well. © 2014 Wiley Periodicals, Inc. Naval Research Logistics, 61: 637–664, 2014     

化工园区远程供水系统的应用研究

化工园区一直是大型和超大型火灾的高发地,而这些地方一旦发生火灾,很难在短时间内扑灭,这就需要灭火现场有充足的水源供灭火设备使用。在化工园区火灾案例分析基础上,对远程供水系统作了简要介绍,结合安徽八一化工厂案例,对远程供水系统在具体应用中水源选取、流量选择等内容进行了分析,并分析了输水过程中的水压损失,为远程供水系统在化工园区的选择和应用提供了理论帮助。     

部队院校学员饮食营养KAP调查及对策探讨

学员的身体素质与其对营养知识的了解、态度及饮食行为密切相关。通过问卷形式对部队院校学员的饮食结构、营养知识、认知态度及日常行为进行调查,探讨学员饮食存在的问题和原因,提出改善学员饮食行为的建议。     

大空间建筑消防给水系统的优化研究

大空间建筑存在火灾危险性较大、消防员施救灭火困难等诸多问题,这对大空间建筑消防给水系统的设计提出了很高的要求,而随着现代建筑水平的日益提高,大空间建筑的个性化设计又给消防给水系统的设计增加了一定的难度。从研究常用的大空间建筑消防给水系统入手,分析当前大空间建筑消防给水系统常见的一些问题,并从三个方面对大空间建筑消防给水系统的设计优化提出可行性建议,以期对大空间建筑消防给水系统的设计优化有所帮助。     

浅析军校图书馆军事类图书的馆藏建设——基于三方统计数据分析

以某军校图书馆军事类图书的馆藏流通数据为例,分析军事类图书的馆藏利用现状。通过对CNKI学术关注度、超星读秀学术搜索以及《世界军事年鉴》专题资讯近年数量变化情况的三方的统计数据进行分析,提出了军校图书馆军事类图书馆藏建设方面的若干建议。     

着眼信息化条件下作战需求充分发挥军队律师职能作用

信息化条件下作战对战争各要素提出了更多更高的要求,法律支持与保障作用凸显、不可或缺。作为军事行动法律保障的专业力量,军队律师唯有积极应对战场环境透明化、军事打击快速化、作战行动精确化的作战特点,坚持运用为主,做好平战转化,紧贴作战需求,提供及时、精准的全程化和全方位法律保障,才能充分发挥其职能作用,运用法律武器确保作战意图的最终达成。     

《孙子兵法》中的“利害观”

兵家的辩证法是中国古代哲学的重要源头之一。在孙子提出的一系列对立统一的矛盾范畴中,尤以对利害关系的把握最为精彩,这是孙子辩证法的精髓。“利害观”是孙子解剖战争问题的一把利器,把握住了利害关系的要义,就不难理解“慎战”“不战”“全胜”等核心观念。同时,它也是人们在面临人生道路上各种得失选择时的方法指南。     

以发展先进军事文化为目标扎实搞好武警期刊全面建设探析

以发展先进军事文化为目标,搞好武警期刊全面建设,就要提高认识,确立崭新的思想观念;就要充分发挥武警期刊的关键性作用;就要加强武警期刊体系建设;就要坚持科学发展思想。     

武警院校军事学研究生教员教学存在的问题及对策

武警院校军事学研究生教员的教学中,存在着学科专业知识储备不足、运用研究性教学方法欠缺、学科研究与创新能力不强等问题。应采取有效措施,夯实教员的学科专业理论基础,促使其掌握研究性教学方法,并努力提高自身的创新素质与能力。