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The problem of designing offshore manufacturing contract resulting in optimal transfer price is troubling multinational companies over the past few years. This paper proposes designing offshore manufacturing contracts based on the transfer price in the form of bilevel programming problems after considering green tax. In these contract designs, a firm in a developed country sells a single product in its market. The same product is simultaneously being manufactured by another firm in a developing country with lower manufacturing cost. After anticipating the consumer demand, the seller places an order, based on which the manufacturer manufactures the ordered quantity, and offers a transfer price which in turn maximises its net profit after paying green tax to its government. While setting the transfer price, the manufacturer considers the manufacturing cost, the export duty payable to its government and the cost of shipping the product to the developed country. After buying the product from the manufacturer at the transfer price, the seller then sets the retail price which maximises its net profit after paying the import duty to its government; the retail price, however, must not be more than the maximum retail price applicable to the market. Thus, offshore manufacturing contract results in optimal after-tax profits for both the firms. An experimental study has been carried out to discuss the practical aspects of the results developed, where a US firm is offshoring its manufacturing activity to a Chinese firm in order to draw maximum profit. 相似文献
53.
Chun-Jen Hsueh Kaushik Bhattacharya 《Structural and Multidisciplinary Optimization》2018,58(3):1067-1080
We consider the problem of peeling an adhesive thin film from a substrate that has a non-uniform distribution of adhesive. When the length scale of the non-uniformity is small compared to the overall dimensions of the film being peeled, it is possible to describe the overall peeling behavior with an effective adhesive strength. In this paper, we seek to find the distributions of adhesive strength at the microscale that optimize various aspects of the effective adhesive strength at the macroscale. We do so using both analytic bounds and topology optimization. We formulate the problem of peeling as a free boundary problem, and the effective strength as a maximum principle over the trajectory. For topology optimization, we replace the maximum with an integral norm, and use an adjoint method for the sensitivity. The problem of peeling may be viewed as a model problem in fracture mechanics where the crack (peel) front is confined to a plane, and thus our analysis as a first step toward studying the more general problem of optimizing microstructure for toughness. 相似文献
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Heat treatment at 670°C for 20 min has been performed on high-purity In0.53Ga0.47As/InP: Fe layers grown by different melt-baking schemes. Layers with higher purity (?77 K ? 55000 cm2/Vs) exhibit increased resistivity and the presence of a deep level after the heat treatment. It is possible that the deep level, apparently 0.56 eV above the valence band, results from Fe outdiffusion from the substrate. 相似文献
56.
AJ Hardcastle DL Thiselton M Nayudu RM Hampson SS Bhattacharya 《Canadian Metallurgical Quarterly》1997,38(9):1893-1896
PURPOSE: To evaluate the role of TIMP-1 in inherited retinal degeneration. METHODS: The genomic structure of the TIMP-1 gene was established and male patients with x-linked retinitis pigmentosa 2 from five families were screened for sequence alterations by direct sequencing in all exons, exon-intron boundaries, and the 5' upstream region of the gene. RESULTS: TIMP-1 appears to be expressed in the retina at low levels and consists of six exons spanning a genomic region of approximately 4.5 kb on Xp11.23. No disease-specific sequence alterations were identified. A site substitution in exon 5 was observed in samples from control subjects and patients, but it did not alter the amino acid sequence of the protein product. CONCLUSIONS: The results of this study exclude mutations in the TIMP-1 coding sequence, splice sites, and the 5' upstream region as a cause of retinal degeneration in x-linked retinitis pigmentosa 2. However, an as yet unidentified regulatory element that lies outside these intervals may be implicated. The role of this tightly regulated protein in the normal functioning of the retina has yet to be determined. 相似文献
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Apart from the conventional chemical esterification process, long-chain alkyl ricinoleates also can be prepared by enzymatic
esterification or by enzymatic alcoholysis with high yield and without undesirable side reactions. On sulfonation to the hydroxyl
group, the alkyl ricinoleates produce surface-active compounds. The tetradecyl ricinoleate shows the best surface-active behavior
and seems to be much better than that of sulfonated castor oil commonly known as “Turkey Red Oil”. 相似文献
59.
Ranjit Prasad Vanja Pasanovic‐Zujo Rahul K. Gupta Ferenc Cser Sati N. Bhattacharya 《Polymer Engineering and Science》2004,44(7):1220-1230
Shear and extensional rheological measurements were conducted in conjunction with laser light scattering (LLS) on ethylene‐vinyl acetate copolymer (EVA) nanocomposites. The materials were prepared by melt‐mixing EVA and commercially acquired layered silicates. Wide Angle X‐Ray Scattering (WAXS) was used to ascertain the degree of layer swelling. This could be attributed to the intercalation of polymer chains into the interlayer of the silicates. The nanocomposites prepared were determined to be predominantly intercalated in nature. In shear rheological tests, the nanocomposites exhibited an increase in viscoelastic properties compared to the pure EVA. The extent of this property enhancement was not as pronounced as had been reported in many instances with respect to other polymer nanocomposites. This could be attributed to the absence of a network structure normally observed in an exfoliated system. The extensional rheological tests showed an increase in extensional flow properties. This was confirmed by the LLS, which indicated that the filled systems had higher deformability than the unfilled one. Polym. Eng. Sci. 44:1220–1230, 2004. © 2004 Society of Plastics Engineers. 相似文献
60.
Arun Ghosh R. S. Rajeev A. K. Bhattacharya A. K. Bhowmick S. K. De 《Polymer Engineering and Science》2003,43(2):279-296
The silicone rubber vulcanizate powder (SVP) obtained from silicone rubber by mechanical grinding exists in a highly aggregated state. The particle size distribution of SVP is broad, ranging from 2 µm to 110 µm with an average particle size of 33 µm. X‐ray Photoelectron Spectroscopy (XPS) and Infrared (IR) Spectroscopy studies show that there is no chemical change on the rubber surface following mechanical grinding of the heat‐aged (200°C/10 days) silicone rubber vulcanizate. Addition of SVP in silicone rubber increases the Mooney viscosity, Mooney scorch time, shear viscosity and activation energy for viscous flow. Measurement of curing characteristics reveals that incorporation of SVP into the virgin silicone rubber causes an increase in minimum torque, but marginal decrease in maximum torque and rate constant of curing. However, the activation energy of curing shows an increasing trend with increasing loading of SVP. Expectedly, incorporation of SVP does not alter the glass‐rubber transition and cold crystallization temperatures of silicone rubber, as observed in the dynamic mechanical spectra. It is further observed that on incorporation of even a high loading of SVP (i.e., 60 phr), the tensile and tear strength of the silicone rubber are decreased by only about 20%, and modulus dropped by 15%, while the hardness, tension set and hysteresis loss undergo marginal changes and compression stress‐relaxation is not significantly changed. Atomic Force Microscopy studies reveal that incorporation of SVP into silicone rubber does not cause significant changes in the surface morphology. 相似文献