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     

Introduction: Exploring the jungle of terminology

When twentieth-century authors wrote about ‘partisan warfare’, they usually meant an insurgency or asymmetric military operations conducted against a superior force by small bands of ideologically driven irregular fighters. By contrast, originally (i.e. before the French Revolution) ‘partisan’ in French, English, and German referred only to the leader of a detachment of special forces (party, partie, Parthey, détachement) which the major European powers used to conduct special operations alongside their regular forces. Such special operations were the classic definition of ‘small war’ (petite guerre) in the late seventeenth and in the eighteenth centuries. The Spanish word ‘la guerrilla’, meaning nothing other than ‘small war’, only acquired an association with rebellion with the Spanish War of Independence against Napoleon. Even after this, however, armies throughout the world have continued to employ special forces. In the late nineteenth century, their operations have still been referred to as prosecuting ‘la guerrilla’ or ‘small war’, which existed side by side with, and was often mixed with, ‘people's war’ or popular uprisings against hated regimes.     

改进加强院校科研项目和经费管理的思考

国务院《关于改进加强中央财政科研项目和资金管理的若干意见》针对我国当前科研项目管理及经费管理存在的重大问题,全面部署了改革的方向和重点。《若干意见》要求加强科研项目的集中统筹和分类管理,规范科研项目的管理流程,加强对项目完成质量要求。同时,要求增强预算编制的合理性、经费使用的规范性与灵活性,并将直接经费与间接经费加以分离。院校应该建立和完善科研项目管理服务体系、经费管理服务体系、内部自查自纠机制,加强配套制度建设,为院校科技创新能力的提升提供制度保障。     

机动输油管线地理信息系统设计与实现

当前机动输油管线勘察与设计资料采用的文件夹分类管理方式,难以管理各类资料间的关联关系,也难以在地图上进行图形数据与属性数据的关联呈现。为了提高机动输油管线战备线路管理能力,建立了管理与辅助决策系统,以ArcGIS作为GIS平台,利用ArcSDE数据库引擎和SQL Server数据库统一管理管线数据,通过ArcEngine组件库和Visual C#对系统的功能模块和应用界面进行整体开发,实现了线路走向、线路资源可视化的规范管理和线路工艺方案、人装配置方案的智能辅助生成,提高了部队战备线路管理水平。     

Concavity and monotonicity properties in a groundwater management model

We consider a discrete‐time groundwater model in which the cost of pumping takes a slightly different form to that which has been traditional in the research literature to date. This enables us to prove that (a) the optimal pumping quantity is nondecreasing in the ground water stock, (b) the stock level remaining after each period's pumping is also nondecreasing in the groundwater stock, (c) the optimal decision is determined by maximizing a concave function, and finally (d) the optimal pumping quantity is nonincreasing in the number of periods to go. We show that (a)–(c), while intuitive, do not hold under traditional modeling assumptions. We also explain the connections between our results and similar ones for some classic problems of operations research. © 2011 Wiley Periodicals, Inc. Naval Research Logistics 00: 000–000, 2011     

提高武警院校办学效益路径研究

通过对不同类型不同地域武警院校的实地调研,包括问卷调查以及与不同层级的相关人员进行座谈和个案访谈,分析研究可知,当前影响军校办学效益的主要问题是办学规模偏小、师生比过低、院校评价指标不够科学合理等。武警院校提升办学效益的空间很大。     

愤怒情绪产生的根源及调适方法

从正确认识愤怒情绪及其危害入手,分析产生愤怒情绪的根源主要是：被伤害或利用、挫折、压力、嫉妒,以及缺乏他人关注、缺乏社会认同感等。提出调适愤怒的方法主要有：躲避刺激法、转移视线法、宣泄愤怒法和心理调节法。     

武警学院硕士学位论文质量管理有关问题探讨

学位论文是学员在导师的指导下完成的总结性作业,是研究生学员在院学习期间的总结性成果,是学校研究生教育工作的重要内容,因此,要坚持质量至上的原则,应在内在质量、形式质量、答辩质量上以及选题、评阅等环节严格把关。     

基于网络中心战的C2BMC信息分发模型研究

美军导弹防御的C2BMC系统是应用网络中心战思想较为成功的案例之一.旨在通过建立其信息分发模型探索其成功原因,达到加深对网络中心战思想理解的目的.首先介绍了C2BMC系统的发展现状,然后对导弹防御系统信息流的类型、特点进行深入分析,提出了导弹防御作战信息分发系统的概念,并在此基础上建立了概念级、指挥结构级和描述级的C2BMC系统信息分发模型,为获取信息优势、建设信息化装备提供理论支持.     

陆军信息对抗行动效果评估研究

信息对抗行动是陆军作战的重要行动之一,对陆军作战进程和结局影响重大。通过对信息进攻、信息防御和信息保障等主要内容的定性与定量分析,建立评估指标体系、评估数学模型,得出综合评估结果,为指挥员和指挥机关筹划后续行动提供可靠依据,使效果评估工作更加合理准确。