报告题目：Nonmonotone line search technique and its application in global supply chain management
报告人：黄帅 博士
时间：2018年9月11日 14:30-15:30
地点： 龙洞校区第三会议室
报告内容摘要：
Two new nonmonotone line searches and some optimization models related to global supply chain management are given in this talk. We first present a new nonmonotone line search rule. Based on this new line search rule, a new spectral residual method for solving systems of largescale nonlinear equations and an extended nonmonotone line search technique are proposed. Then, optimization models for the global supply chain management are constructed by taking into consideration the uncertainty of demand, cost of production, allocation of the transportation cost, shortage loss, tax rates and limitation on markdown rates. By expectation method, deterministic equivalent formulations are derived for the constructed stochastic models. Owing to the complicacy caused by evaluating the integrals with the unknown decision variables in the objective functions, an efficient algorithm is developed to solve the models based on the gradient information of the objective functions and constraints. By numerical experiments, many managerial implications are revealed from the presented models and algorithm. (Joint work with Wan Zhong, Zhang Xinbo and Zhang Jing).
【报告人简介】
黄帅，中南大学理学博士，师从中南大学万中教授、澳大利亚Curtin大学Kok Lay Teo教授。目前为CSIAM会员，在《Journal of Computational and Applied Mathematics》、《Applied Mathematical Modelling》、《Operational Research- An International Journal》、《中南大学学报(自然科学版)》等国内外SCI/EI期刊发表学术论文10余篇。主持校级项目《非单调线搜索技术与求解互补问题的算法研究》，主持省级项目《新型非单调线搜索技术及复杂管理优化问题的高效算法研究》，参与国家自然科学基金项目《城市矿产开发利用的多态不确定性与非线性性特征及集成决策优化理论与算法》。主要提出了两类新型非单调线搜索技术，提高了求解复杂管理优化问题的效率。担任《Applied Mathematical Modelling》、《Journal of Industrial and Management Optimization》等国际SCI期刊的匿名审稿人。主要研究方向与兴趣为数值优化、供应链管理优化、交通管理优化等。
报告题目：The Effect of Mandatory Corporate Social Responsibility Disclosure on Tax Avoidance: a Natural Quasi-Experiment in China
报告人：魏娟 博士
时间：2018年9月11日 15:30-16:30
地点：管理学院第三会议室。
报告内容摘要：
Using mandatory corporate social responsibility (CSR) disclosure regulations as a quasi-experiment, we examine the effect of mandatory CSR disclosure on tax avoidance in Chinese listed firms. With effect from 2008, the Shanghai and Shenzhen Stock Exchanges require specific listed firms to mandatorily disclose CSR reports. We use a difference-in-differences (DID) research design to test the relation between mandatory CSR disclosure and tax avoidance. The results indicate that mandatory CSR disclosure is positively associated with the current effective tax rate (Current ETR) and adjusted effective tax rate (RETR) during the post-mandatory period. These findings indicate that mandatory CSR disclosure has led to a decrease in tax avoidance. Specifically, we find that the significant positive relation between mandatory CSR disclosure and tax avoidance only exists for firms under a weak tax enforcement environment. Finally, we provide evidence that firms mandatorily issuing CSR reports perform worse in the following year.
【报告人简介】
魏娟，香港城市大学会计系博士、华中科技大学财政系博士，主要研究方向为公司治理、纳税遵从、财税理论与公共政策。参加2016年欧洲会计协会（EAA）年会，并汇报论文“The effect of mandatory corporate social responsibility disclosure on tax avoidance: A natural quasi-experiment in China”。论文“Tax enforcement, government expenditure transparency, and tax compliance: Evidence from China”被合作导师在2017年美国会计协会（AAA）年会汇报。与导师及同门合著《国际房地产税：由来、效果评估与政策启示》。参与国家自然科学基金项目“房屋价值与居民收入不相称条件下的房地产税纳税能力评估与税制设计研究”、“开放性背景下房产税改革对居民行为的影响研究”、“税收凸显性对居民行为的影响研究”。目前，以通讯作者身份在《中国软科学》、《税务研究》、《统计与决策》发表多篇论文。
欢迎有兴趣的教师，全体博士生、硕士生参加。
学院高层次人才引进办公室
2018-9-6
