Balancing Revenues and Repair Costs under Partial Information about Product Reliability

We consider the problem faced by a company selling a product with warranty and under partial information about the product reliability. The product can fail from multiple failure types, each of which is associated with an inherently different repair cost. If the product fails within the warranty duration, then the company is required to pay the repair cost. The company does not know the probabilities associated with different failure types, but it learns the failure probabilities as sales occur and failure information is accumulated. If the failure probabilities turn out to be too high and it becomes costly to fulfill the warranty coverage, then the company may decide to stop selling the product, possibly replacing it with a more reliable alternative. The objective is to decide if and when to stop. By formulating the problem as a dynamic program with Bayesian learning, we establish structural properties of the optimal policy. Since computing the optimal policy is intractable due to the high dimensional state space, we propose two approximation methods. The first method is based on decomposing the problem by failure types and it provides upper bounds on the value functions. The second method provides lower bounds on the value functions and it is based on a deterministic approximation. Computational experiments indicate that the policy from the first method provides noticeable benefits, especially when it is difficult to form good estimates of the failure probabilities quickly.     

专利保护下再制造闭环供应链协调机制研究

受专利保护的原制造商享有产品再制造的专有权利,只有获得原制造商的专利许可,第三方再制造商才能进行专利产品的回收再制造.针对再制造知识产权保护在管理研究中的不足,本文建立了受专利保护的原制造商许可第三方再制造的闭环供应链模型,利用博弈理论讨论了分散与集中情况下节点企业的最优决策.同时,分析了专利许可对旧产品回收再制造的影...     

生态文明的实现与“杰佛逊式社会主义”

探讨了生态文明的实现路径,认为生态文明的实现需要调节当前的经济系统和管理手段,亨利.乔治的"杰佛逊式社会主义"经济思想,比任何以大规模自上而下的管理为主的经济体制都更能有效地推进生态文明目标的实现。对中国的生态文明建设提出了试验和创新的建议。     

我国宪法中的税收法定主义和现实考量

我国宪法确立了税收法定主义原则,但在现实中税收法定主义的实施情况是:全国人大及其常委会的税收立法数量不足、税收立法权的授权不规范、税收立法权的划分缺乏法律标准.贯彻落实宪法确认的税收法定主义,能解决税收立法混乱所带来的基层政府财政困难、预算浪费等现实问题..     

多零售商供应链应对突发事件的协调机制研究

本文针对一个供应商和n个Cournot竞争零售商组成的供应链系统,从系统优化和企业管理的角度研究了该供应链系统如何应对突发事件。首先证明稳定条件下的收益共享合约能实现该供应链协调。但突发事件引起的成本和需求的扰动会打破供应链协调,当突发事件导致供应链的市场需求增加而生产成本减少时,供应商必须通过增加生产来应对突发事件;当突发事件导致供应链的市场需求减少而生产成本增加时,供应商必须通过减少生产来应对突发事件;并通过求解突发事件下供应链系统最优利润的Karush-Kuhn-Tucker(KKT)条件,提出了供应链在一体化时应对突发事件的最优策略。进一步证明了改进的收益共享合约可以协调突发事件下分散化决策的供应链系统。最后运用数值实验对模型进行了验证。     

税务信息系统运行管理制度及标准规范建设

决定信息系统是否有效运转的因素不是信息技术,而是制度、组织结构、规则与标准,最终是人。文章探讨了我国税务信息系统运行管理制度及标准规范建设的具体措施,以实现税务管理的信息化。     

Customer Behavior Modeling in Revenue Management and Auctions: A Review and New Research Opportunities

Customer behavior modeling has been gaining increasing attention in the operations management community. In this paper we review current models of customer behavior in the revenue management and auction literatures and suggest several future research directions.     

Ranked Items Auctions and Online Advertisement

We study auctions for a set of commonly‐ranked items where each buyer has unit demand. This setting has promising applications in areas such as keyword auctions in the search engine advertising industry, the sale of quality‐ranked raw materials, etc. An auction mechanism suitable for this setting is the simultaneous pooled auction (SPA), where each bidder simultaneously submits a single bid and is allocated an object based on the rank of his bid among all the bids. We study how to improve the seller's expected revenue by enforcing a reserve price in an SPA. We find that the use of an appropriate reserve price may significantly increase the seller's revenue, especially when the number of items for sale is relatively large compared to the number of participating bidders. One inherent problem in the SPA is that some bidders may incur ex post losses; that is, they pay more than what they value the received objects. We propose a tailored VCG mechanism that generates the same expected revenue as the SPA does, while bidders do not incur any ex post loss. We also discuss the potential applications of this research to keyword auctions.     

会计核算目标与会计核算体系

企业会计核算目标依其经营目标不同而有差异,现代企业经营要实现政府、投资者和内部职工三方利益,在国有企业会计制度设计中应该充分考虑三方利益,形成科学合理的会计核算体系.     

社会主义经济基础新论

确立国有经济的主导地位,意味着社会主义经济基础建立起来.社会主义经济基础巩固与否,不取决于它在国民经济中的比重.在新形势下,要重视对社会主义上层建筑反作用的研究.