增值税专用发票的正确计算法

《人民日报》北京1994年1月10日讯：“国家税务总局发言人就一些企业、单位和个人没有正确理解增值税的‘价外，概念，而提高商品价格的问题，对本报记者发表谈话指出：《中华人民共和国增值税暂行条例》从1994年1月1日起实施，同时使用增值税专用发票。     

所得税处理新规——明确股权投资损失的处理办法

2010年7月28日,国家税务总局（以下简称“国税总局”）发布了《关于企业股权投资损失所得税处理问题的公告》（国家税务总局公告2010年第6号,以下简称‘《公告》’）,明确了关于企业股权投资损失在扣除时间方面的税务处理。该《公告》是在《财政部、国家税务总局关于企业资产损失税前扣除政策的通知》（财税[2009]57号,以下简称“57号文”）、     

一种新的基于不完全排错的最优软件发行策略

软件的最优发行管理问题是软件可靠性研究的一个关键问题.现有的最优软件发行模型大都假定软件排错过程是完全的,并且在排错过程中没有新的故障引入,这种假设在很多情况下是不合理的.本文提出了一种新的最优软件发行管理模型,该模型既考虑了软件的不完全排错过程,又考虑了在排错过程中可能会引入新的故障,同时还考虑了由于排错经验的不断积累,软件的完全排错概率会增加的情况.本文同时给出了该模型的解.     

Dynamic Release Control Policy for the Semiconductor Wafer Fabrication Lines

We propose a policy for controlling the release of raw wafers into semiconductor wafer fabrication lines. The proposed policy exploits up-to-date factory floor information gathered by tracking systems in order to calculate the timing and amount of new releases to minimize mean flow times and mean tardiness while maintaining the maximum output rates of the system. Extensive computer experiments show that the proposed policy results in at least 23.0 and 17.9% improvements on average in mean waiting time and mean tardiness respectively compared to existing release rules.     

技术不确定环境下新产品策略的设计应用

技术的动态发展和企业间的竞争对企业新产品策略有很大影响,直接决定新产品的引进周期。本文在产业技术动态变化的随机环境下构建随机动态规划模型,关注产业技术进步、投资成本和产品市场竞争等影响因素,探讨企业进行新产品引进的周期选择,对新产品引进的周期和质量决策进行方法设计和应用举例。利用随机动态规划模型得出新产品引进的最优时间周期,用算例分析技术进步和产品研发成本对企业引进周期策略的影响,采取策略迭代的方法进行求解,发现技术进步较快时企业的新产品引进步伐也较快,研发成本的提高使企业的新产品引入步伐降低。     

Software Release Games

The software release game developed in Ref. 1 is reconsidered in the framework of a two-person nonzero-sum game of timing. More precisely, noisy-type software release strategies are derived in closed form under two different criteria as well as an alternative silent-type software release strategy. Our method overcomes the fatal problem in Ref. 1 and has an advantage on computational tractability. Also, the method can be extended directly to obtain noisy-type strategies.     

The Trended Inventory Lot Sizing Problem with Shortages Under a New Replenishment Policy

In the past few years, considerable attention has been given to the inventory lot sizing problem with trended demand over a fixed horizon. The traditional replenishment policy is to avoid shortages in the last cycle. Each of the remaining cycles starts with a replenishment and inventory is held for a certain period which is followed by a period of shortages. A new replenishment policy is to start each cycle with shortages and after a period of shortages a replenishment should be made. In this paper, we show that this new type of replenishment policy is superior to the traditional one. We further propose four heuristic procedures that follow the new replenishment policy. These are the constant demand approximation method, the equal cycle length heuristic, the extended Silver approach, and the extended least cost solution procedure. We also examine the cost and computation time performances of these heuristic procedures through an empirical study. The number of test problems solved to optimality, average and maximum cost deviation from optimum were used as measures of cost performance. The results of the 10 000 test problems reveal that the extended least cost approach is most cost effective.     

2010货币迷局

2010年的贷款投放很可能将超过预定目标,CFO只有吃透货币政策,才能在投融资方面,化被动为主动。     

Editorial Policy

Journal of Optimization Theory and Applications -