我国对构成整车特征进口汽车零部件所征税费性质分析

我国对构成整车特征的进口汽车零部件所征税费性质是汽车零部件案的争论焦点,投诉方主张为“国内税费”,我国主张为“关税”。专家组分析认为,适用GATT第2条第1款b项“普通关税”应当严格限于进口当时的货物状态,以保证WTO／GATT协议目标的实现,而我国以零部件进口后在国内的装配情况作为征收依据,属于GATT第3条第2款规定的“国内税费”调整范围,从而支持了投诉方的观点。专家组的裁决完全出乎我国意外．我国应实施“整车标准”防止不法分子利用整车和零部件的税差规避海关监督、偷逃关税,并将GATT第20条d款作为反规避措施合理性的法律依据加以使用,从而实现我国对汽车和零部件实施不同税率的目的。     

Managing Critical Spare Parts within a Buyer–Supplier Dyad: Buyer Preferences for Ownership and Placement

Despite the criticality and expense of spare parts, many firms lack a coherent strategy for ensuring needed supply of spare parts. Moreover, scientific research regarding a comprehensive spare parts strategy is sparse in comparison with direct material. Our research identifies and tests three literature-based, theoretically anchored attributes that influence a buyer's preference for inventory ownership and inventory placement when managing the stock of a critical spare part. Our findings indicate that item specificity and item supply uncertainty are useful in predicting a buyer's preference for managing the inventory of a critical spare part. Furthermore, we find that buyers have (1) a strong preference for consignment-based inventory management approaches, (2) a bias against inventory speculation despite its use in practice and analytical models, and (3) a strong preference for inventory postponement when the level of supply uncertainty is low.     

基于Kraljic模型的零件分类研究

以零部件制造企业的零件采购管理为研究背景,建立了零件采购定位模型指标体系,以Kraljic模型为基础,运用因子分析法,对收益影响和供应风险两个维度进行量化,提出了一种零件采购定位分类模型。通过应用实例,最终确定了理想的定位分类模型,提高了采购零件的有效性和效率,具有很强的可操作性和指导意义。同时,针对每个象限的零件提出了未来采购发展策略,可切实提高采购管理水平和管理成效。     

基于应用型人才培养的《机械制图与零件测绘》课程教学改革分析

论文对《机械制图与零件测绘》课程开展教学改革进行研究,从而创建四位一体的教学内容。机械制图测绘的完整过程可以让物到图再回归物,形成闭环控制,提高学生的业务水平,培养应用型人才以满足社会发展的实际需要。     

Forecasting spare part demand with installed base information: A review

The classical spare part demand forecasting literature studies methods for forecasting intermittent demand. However, the majority of these methods do not consider the underlying demand-generating factors. The demand for spare parts originates from the replacement of parts in the installed base of machines, either preventively or upon breakdown of the part. This information from service operations, which we refer to as installed base information, can be used to forecast the future demand for spare parts. This paper reviews the literature on the use of such installed base information for spare part demand forecasting in order to asses (1) what type of installed base information can be useful; (2) how this information can be used to derive forecasts; (3) the value of using installed base information to improve forecasting; and (4) the limits of the existing methods. This serves as motivation for future research.     

浅谈运用“联合”理念促进物流运输绿色化

物流运输绿色化是经济可持续发展的要求,要实现物流运输绿色化需要多主体、多策略联合发挥作用。     

中国汽车工业研发投入的国际比较研究——基于全球研发投入2000强企业的实证分析

企业研发投入行为能客观反映企业创新活跃程度,进而反映产业或国家的创新能力。本文基于欧盟产业研发投入报告所提供的数据,比较分析了中国与美国、日本、韩国、英国、法国、德国和印度7个国家汽车和零件企业研发投入的差异。研究发现,近年来,中国汽车和零件企业创新活跃程度不断——提高,在行业内已经具备较强的竞争力,中国正在从汽车制造大国向汽车强国转变,但是,中国汽车和零件企业研发投入和研发强度与主要创新型国家尚有较大差距。本研究对于了解我国汽车和零件企业研发投入现状,推进创新型国家建设有一定借鉴意义。     

固体火箭发动机金属件焊接过程质量控制

在固体火箭发动机金属件焊接施工过程中,对焊接材料、焊接设备、焊接工艺规程、焊接生产现场等环节进行有效的质量控制,以保证产品的焊接质量。在本文的研究中,分析了焊接过程质量控制要点,在此基础上,通过长安福特焊接车间的质量控制的实际案例,说明了在实际焊接过程中,通过采取合适的过程质量控制措施,可以在很大程度上提高金属件焊接效果。     

碎纸机产品风险评估研究

随着人们对信息保密观念的不断增强,碎纸机产品市场需求稳步增长,碎纸机产品的质量安全隐患时有出现.本文通过分析碎纸机产品现状及发展趋势,指出了如何依据国内外标准,科学评价及有效识别该产品的质量安全隐患,保障消费者使用安全.     

Reducing the mean supply delay of spare parts using lateral transshipments policies

Lateral transshipment has been studied lately as a promising policy for increasing the performances of multi-echelon spare parts inventory system. By lateral transshipment spare parts can be moved from one location with excess inventory to another location, at the same echelon, in shortage, with the aim of reducing supply delays of spare parts. This paper will examine the relative effectiveness of two lateral shipments approaches in reducing the mean supply delay (MSD) of a non-repairable item, with respect to a classical policy of no lateral shipments. A simulation model of a two echelon supply network has been implemented and an experiment has been performed by varying different parameters of the supply network, such as the number of warehouses (locations at the lower echelon), the supply lead time from the central depot, the spare parts demand uncertainty, and the size variability of the warehouses. Results show appreciable reductions of MSD when lateral shipments are allowed with respect to the classical policy, in almost every network configuration.