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While the main purpose of reporting – e.g. reporting for taxes – is to gauge the economic state of a company, the fact that reporting is done at pre-determined dates distorts the reporting results. For example, to create a larger impression of their productivity, companies fire temporary workers before the reporting date and re-hire then right away. The purpose of this study is to decide how to avoid such distortion.

This study aims to come up with a solution which is applicable for all possible reasonable optimality criteria. Thus, a general formalism for describing and analyzing all such criteria is used.

This study shows that most distortion problems will disappear if the fixed pre-determined reporting dates are replaced with individualized random reporting dates. This study also shows that for all reasonable optimality criteria, the optimal way to assign reporting dates is to do it uniformly.

This study shows that for all reasonable optimality criteria, the optimal way to assign reporting dates is to do it uniformly.

It is found that the individualized random tax reporting dates would be beneficial for economy.

It is found that the individualized random tax reporting dates would be beneficial for society as a whole.

This study proposes a new idea of replacing the fixed pre-determining reporting dates with randomized ones. On the informal level, this idea may have been proposed earlier, but what is completely new is our analysis of which randomization of reporting dates is the best for economy: it turns out that under all reasonable optimality criteria, uniform randomization works the best.

This paper aims to introduce a new mixed integer programming formulation and associated heuristic algorithm to solve the Military Nodal Capacity Problem, which is a type of supply chain network design problem that involves determining the amount of capacity expansion required at theater nodes to ensure the on-time delivery of military cargo.

Supply chain network design, mixed integer programs, heuristics and regression are used in this paper.

This work helps analysts at the United States Transportation Command identify what levels of throughput capacities, such as daily processing rates of trucks and railcars, are needed at theater distribution nodes to meet warfighter cargo delivery requirements.

This research assumes all problem data are deterministic, and so it does not capture the variations in cargo requirements, transit times or asset payloads.

This work gives military analysts and decision makers prescriptive details about nodal capacities needed to meet demands. Prior to this work, insights for this type of problem were generated using multiple time-consuming simulations often involving trial-and-error to explore the trade space.

This work merges research of supply chain network design with military theater distribution problems to prescribe the optimal, or near-optimal, throughput capacities at theater nodes. The capacity levels must meet delivery requirements while adhering to constraints on the proportion of cargo transported by mode and the expected payloads for assets.

This research provides some evidence by the vine copula approach, suggesting the significant and symmetric causal relation between subsections of Baltic Exchange and hence concluding that investing in different indexes, which is currently a risk diversification system, is not a correct risk reduction strategy.

The daily observations of Baltic Capesize Index (BCI), Baltic Handysize Index (BHSI), Baltic Dirty Tanker Index (BDTI) and Baltic LNG Tanker Index (BLNG) over an eight-year period have been used. After collecting data, calculating the return and estimating the marginal distribution of return rates for each of the indexes applying asymmetric power generalized autoregressive conditional heteroskedasticity and autoregressive moving average (APGARCH-ARMA), and with the assumption of skew student's t-distribution, the dependence of Baltic indexes was modeled based on Vine-R structures.

A positive and symmetrical correlation was observed between the study groups. High and low tail dependence is observed between all four indexes. In other words, the sector business groups associated with each of these indexes react similarly to the extreme events of other groups. The BHSI has a pivotal role in examining the dependency structure of Baltic Exchange indexes. That is, in addition to the direct dependence of Baltic groups, the dependence of each group on the BHSI can transmit accidents and shocks to other groups.

Since the Baltic Exchange indexes are tradable, these findings have implications for portfolio design and hedging strategies for investors in shipping markets.

Vine copula structures proves the causal relationship between different Baltic Exchange indexes, which are derived from different types of markets.

Using real-time data from the University of Luxembourg’s COME-HERE nationally representative panel survey, covering more than 8,000 individuals across France, Germany, Italy, Spain, and Sweden, the author investigates how income distributions and poverty rates have changed from January to September 2020. The author finds that poverty rates increased on average in all countries from January to May and partially recovered in September. The increase in poverty is heterogeneous across countries, with Italy being the most affected and France the least; within countries, COVID-19 contributed to exacerbating poverty differences across regions in Italy and Spain. With a set of poverty measures from the Foster–Greer–Thorbecke family, the author then explores the role of individual characteristics in shaping different poverty profiles across countries. Results suggest that poverty increased disproportionately more for young individuals, women, and respondents who had a job in January 2020 – with different intensities across countries.

The purpose of this paper is to investigate US noncombatant evacuation operations (NEO) in South Korea and devise planning and management procedures that improve the efficiency of those missions.

It formulates a time-staged network model of the South Korean noncombatant evacuation system as a mixed integer linear program to determine an optimal flow configuration that minimizes the time required to complete an evacuation. This solution considers the capacity and resource constraints of multiple transportation modes and effectively allocates the limited assets across a time-staged network to create a feasible evacuation plan. That solution is post-processed and a vehicle routing procedure then produces a high resolution schedule for each individual asset throughout the entire duration of the NEO.

This work makes a clear improvement in the decision-making and resource allocation methodology currently used in a NEO on the Korea peninsula. It immediately provides previously unidentifiable information regarding the scope and requirements of a particular evacuation scenario and then produces an executable schedule for assets to facilitate mission accomplishment.

The significance of this work is not relegated only to evacuation operations on the Korean peninsula; there are numerous other NEO and natural disaster related scenarios that can benefit from this approach.

A number of literature contributions have underlined the importance of developing value-added logistics activities or VALS in order to help improve customers’ satisfaction. However, there is usually very little attention given regarding where to perform these VALS. This study aims to: (1) identify a comprehensive set of factors which may influence the location of VALS, (2) to analyze to what extent those factors influence location decisions, and (3) to distinguish the determinants behind the location choices for distribution centers and for the kind of VALS that will be developed in these distribution centers.

In this paper, we will present a conceptual framework on the locations of VALS in view of the identifying determinants for assigning VALS to logistical centers. We argue that the optimal location of VALS is determined by complex interactions between the determinants at the level of the choice of a distribution system, distribution center location factors, and different logistical characteristics regarding products.

Purpose: Previous research identified a measurement gap in the individual assessment of social misconduct in the workplace related to gender. This gap implies that women respond to comparable self-reported acts of bullying or sexual discrimination slightly more often than men with the self-labeling as “bullied” or “sexually discriminated and/or harassed.” This study tests this hypothesis for women and men in the scientific workplace and explores patterns of gender-related differences in self-reporting behavior.

Basic design: The hypotheses on the connection between gender and the threshold for self-labeling as having been bullied or sexually discriminated against were tested based on a sample from a large German research organization. The sample includes 5,831 responses on bullying and 6,987 on sexual discrimination (coverage of 24.5 resp. 29.4 percentage of all employees). Due to a large number of cases and the associated high statistical power, this sample for the first time allows a detailed analysis of the “gender-related measurement gap.” The research questions formulated in this study were addressed using two hierarchical regression models to predict the mean values of persons who self-labeled as having been bullied or sexually discriminated against. The status of the respondents as scientific or non-scientific employees was included as a control variable.

Results: According to a self-labeling approach, women reported both bullying and sexual discrimination more frequently. This difference between women and men disappeared for sexual discrimination when, in addition to the gender of a person, self-reported behavioral items were considered in the prediction of self-labeling. For bullying, the difference between the two genders remained even in this extended prediction. No statistically significant relationship was found between the frequency of self-reported items and the effect size of their interaction with gender for either bullying or sexual discrimination. When comparing bullying and sexual discrimination, it should be emphasized that, on average, women report experiencing a larger number of different behavioral items than men.

Interpretation and relevance: The results of the study support the current state of research. However, they also show how volatile the measurement instruments for bullying and sexual discrimination are. For example, the gender-related measurement gap is considerably influenced by single items in the Negative Acts Questionnaire and Sexual Experience Questionnaire. The results suggest that women are generally more likely than men to report having experienced bullying and sexual discrimination. While an unexplained “gender gap” in the understanding of bullying was found for bullying, this was not the case for sexual discrimination.