Article
Management
Bodo Knoll, Nadine Riedel, Thomas Schwab, Maximilian Todtenhaupt, Johannes Voget
Summary: Based on data on unconsolidated R&D activity of MNEs in Europe, the evidence suggests that companies tend to respond to tax incentives by relocating R&D activities across borders rather than increasing R&D activities globally.
Article
Computer Science, Artificial Intelligence
Chi-Jie Lu, Ming Gu, Tian-Shyug Lee, Chih-Te Yang
Summary: This study proposes a cross-border production-inventory model for deteriorating items under different carbon emission policy combinations. The optimal solutions for the manufacturer and retailer are found using mathematical programming. The results show that fluctuations in carbon prices, carbon taxes, and exchange rates have different effects on the profits and social benefits of the supply chain under different policy combinations.
EXPERT SYSTEMS WITH APPLICATIONS
(2022)
Article
Economics
Mingqing Xing, Tingting Tan, Xia Wang
Summary: The study reveals that an increase in emission tax rate leads to higher levels of risk, while a decrease in product differentiation reduces risk. Companies are willing to take greater welfare risks when the emission tax rate exceeds marginal environmental damage. Under Bertrand competition, firms are more likely to choose riskier projects compared to Cournot competition.
ECONOMIC MODELLING
(2021)
Article
Psychology, Multidisciplinary
Ying Sun
Summary: This study investigates the relationship between tax incentives, tax enforcement, and R&D investment in Chinese enterprises. The results show that tax incentives have a positive effect on enterprise innovation activities, and increasing the intensity of tax enforcement positively impacts R&D investment.
FRONTIERS IN PSYCHOLOGY
(2022)
Article
Economics
Tao Qian, Yutao Zhan, Shiyuan Pan
Summary: The super-deduction of research and development expenses is a key policy in stimulating enterprise innovation in China. It has been found that this policy significantly increases R&D investments, with different impacts on different industries and firms.
CHINA & WORLD ECONOMY
(2023)
Article
Green & Sustainable Science & Technology
Mukunda Choudhury, Sujit Kumar De, Gour Chandra Mahata
Summary: In this study, a multilayer sustainable production-inventory supply chain model is proposed, taking into account deterioration and pollution factors. Through a case study and numerical illustrations, the model is validated and shown to be significant in optimizing the economic benefits of various stages in the supply chain.
ENVIRONMENT DEVELOPMENT AND SUSTAINABILITY
(2023)
Article
Green & Sustainable Science & Technology
Huihuang Wu, Haozhe Yang, Xiurong Hu, Leyi Zheng, Jie Li, Yangfan Li, Xian Wang, Wendong Ge, Yuhan Zhou, Ying Liu, Junfeng Liu, Yuqing Wang, Jianmin Ma, Shu Tao
Summary: Building a low-carbon energy system is crucial for addressing global climate change and regional air pollution. This study shows that implementing a dynamic carbon tax and investing in renewable energy can significantly reduce coal consumption, decrease CO2 and air pollutant emissions, and mitigate the negative economic impacts of the carbon tax.
RENEWABLE & SUSTAINABLE ENERGY REVIEWS
(2024)
Article
Business, Finance
Quoc Trung Tran
Summary: This paper examines the impact of employment protection legislation on corporate R&D investment using a sample of 113,228 observations from 23 OECD countries between 2001 and 2018. The findings suggest that firms operating under strong employment protection regulations have lower R&D expenditure and investment efficiency. Furthermore, the effect of employment protection on R&D expenditure is more pronounced for financially constrained firms, while the effect on R&D investment efficiency is more significant for financially unconstrained firms.
RESEARCH IN INTERNATIONAL BUSINESS AND FINANCE
(2023)
Article
Engineering, Multidisciplinary
Mohammad Abdul Halim, A. Paul, Mona Mahmoud, B. Alshahrani, Atheelah Y. M. Alazzawi, Gamal M. Ismail
Summary: This work discusses a production inventory model for deteriorating items with nonlinear price, linear demand, and overtime production. The optimization problem is mathematically formulated and solved using lingo software, with a numerical example and sensitivity analysis conducted to validate the significance of the proposed nonlinear optimization problem, thus leading to an effective conclusion.
ALEXANDRIA ENGINEERING JOURNAL
(2021)
Article
Management
Sun Xiao-yan, Peng Hui
Summary: The study aims to investigate the suppressing effect of R&D investment on overall tax avoidance and overall tax burden stickiness of Chinese listed companies. The results show that overall tax burden stickiness exists among listed Chinese companies and they have generally significant overall tax avoidance. Overall tax avoidance has a significant positive direct effect, alleviating overall tax burden stickiness, but R&D investment partially offsets this effect. The study highlights the importance of tax planning in achieving maximum tax benefits while balancing effective reduction of R&D investment and alleviating tax burden stickiness.
TECHNOLOGY ANALYSIS & STRATEGIC MANAGEMENT
(2023)
Article
Green & Sustainable Science & Technology
Vishnupriya Kalathil Sahadevan, Umakanta Mishra
Summary: This study aims to develop an integrated sustainable circular model for the mobile industry that encourages the end-of-life processing of used mobile phones. The model explores retailer inspection and manufacturer remanufacturing and product recovery initiatives to identify e-waste as a valuable secondary source of raw materials. The feasibility of the suggested model in the mobile industry is verified numerically and theoretically, and the study concludes that implementing the circularity concept enhances supply chain profit without contributing to pollution.
ENVIRONMENT DEVELOPMENT AND SUSTAINABILITY
(2023)
Article
Thermodynamics
Kai Chang, Chenqi Xue, Huijia Zhang, Yonghong Zeng
Summary: This article investigates the effects of subsidy, tax rebate policies, and R&D investment on the market value improvements of renewable energy firms in China. The study finds that subsidy and tax rebate policies have an inverted U-shaped relationship with market value improvements, and greater R&D investment enhances the positive effects of subsidies and tax rebates while reducing their negative effects. The combined impact of subsidy and tax rebate policies amplifies the U-shaped impact on market value improvements, and location variations also play a significant role in the effects of these policies.
Article
Operations Research & Management Science
Amalendu Singha Mahapatra, Arup Dasgupta, Ashok Kumar Shaw, Biswajit Sarkar
Summary: The degradation of goods financially affects a firm's ability to achieve its goals. A suitable preservation strategy is crucial for managerial decisions to reduce degradation. This study presents a continuous review inventory model with full back-ordering and the influence of promotional efforts under uncertain demand. The best values of preservation cost and cycle period are determined to minimize total average cost. The study investigates the sensitivity of solution and decision variables in various inventory characteristics in both crisp and fuzzy contexts.
RAIRO-OPERATIONS RESEARCH
(2022)
Article
Engineering, Industrial
Hasan Rasay, Sharareh Taghipour, Mani Sharifi
Summary: This study presents an integrated model of maintenance and statistical process control (SPC) for a production process with three states. The proposed model can monitor the quality of the process's output and perform minor repairs to restore the process to an in-control state. It is a general model that can be applied to different working conditions.
RELIABILITY ENGINEERING & SYSTEM SAFETY
(2022)
Article
Engineering, Industrial
Hector Rivera-Gomez, Ali Gharbi, Jean-Pierre Kenne, Ruth Ortiz-Zarco, Jose Ramon Corona-Armenta
Summary: This paper proposes a new joint control policy that considers the interactions between production quality and maintenance. A stochastic mathematical model is developed using specialized optimization techniques to solve the quality constrained problem. Numerical examples are provided to demonstrate the usefulness of the proposed approach and investigate the interactions between production-quality and maintenance strategies.
JOURNAL OF MANUFACTURING SYSTEMS
(2021)
