零售商自有品牌战略研究

零售商自有品牌战略的实施,能促进企业竞争力的提高。本文在阐述零售商自有品牌商品开发必备条件及主要优势的基础上,分析了我国零售商自有品牌战略运用过程中存在的一些问题,并提出了相应的对策,以期促进零售商发展自有品牌。     

强势品牌生产商是否应该生产自有品牌

本文以徐福记与沃尔玛的合作为依据,结合自有品牌的相关理念和结论,从强势品牌生产商的角度来分析,主要是通过分析强势品牌制造商是否应该为大型零售商生产自有品牌,以及这种联合可能会造成的影响.     

强势品牌生产商是否应该生产自有品牌

本文以徐福记与沃尔玛的合作为依据,结合自有品牌的相关理念和结论,从强势品牌生产商的角度来分析,主要是通过分析强势品牌制造商是否应该为大型零售商生产自有品牌,以及这种联合可能会造成的影响。     

洋超市的PB经

<正>在外资零售商快马加鞭扩大自有品牌品类和比重的领头下,在华洋超市自有品牌商品的发展将迎来必然的"黄金期。自有品牌(Private Brand,简称PB),即零售商自行研发、自主设计,并授权制造商进行生产加工,再贴上自己注册商标在自属零售网点或者终端售点进行销售的产品。     

超市“自有品牌”快速增长

自有品牌（Private Brand，简称PB），即零售商自行研发、自主设计，并授权制造商进行生产加工，再贴上自己注册商标在自属零售网点或者终端售点进行销售的产品。     

我国自有品牌建设的文化缺失及其治理

文化与品牌有着内在的联系和规律,品牌文化内涵的形成是各种文化元素创造性的科学合理整合.加强品牌文化理念、品牌文化机制及其环境建设是治理我国自有品牌文化缺失,建设富有生命力品牌的根本途径和战略举措.     

“以人为本”的英国马狮

英国马狮百货集团是大型的跨国商业零售集团,在世界各地有260多家连锁店.马狮集团所有的商品都使用自有品牌"圣米高"牌,被称为世界上最大的"没有工厂的制造商"."圣米高"品牌的货品在30多个国家出售,在英国零售商中其出口货品数量居首位.马狮集团是英国盈利能力最高的零售集团,其盈利能力以每平方英尺销售额计算,伦敦的马狮集团商店每年比世界上任何一家零售商店赚取的利润都要多.     

HTC:后来者的战役

<正>"作为自有品牌,HTC确实是一个‘后来者’。但这并不意味着我们没有机会。"任伟光表示。"HTC有着一定的品牌认知度,这为我们大陆市场拓展打下很好的基础。"在HTC宣布以自有品牌挺进大陆市场半年之后,任伟光——这位在中国手机市场历练丰富的职业经理人"空降"而至。1月10日,HTC宣布任命任伟光担任     

培育“两自”企业：东莞后发经济的选择

所谓“两自”企业是指拥有自有品牌和自主技术的企业。     

朗姿股份 高端女装产业的领导者

朗姿股份有限公司成立于2006年,主营品牌女装的设计、生产与销售,公司主攻高端女装市场,目标为引领中国高端女装品牌,成为女装产业的领导者。公司采用多品牌发展策略,目前的三大核心品牌包括自有品牌朗姿和莱茵,以及在中国获得独家授权的卓可系列品牌。公司以自营和经销相结合的经营     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

Properties of time-series estimates of degree of leverage measures

Empirical studies suggest that time-series regression estimates of the degrees of operating and financial leverage have a tendency to produce measures less than one. According to ex ante theory, these measures should be greater than one for firms operating above the breakeven point. There have also been suggestions that the biases in these estimates may be attributable to an underlying increase in unit sales. This work presents evidence that these counter-intuitive measures are produced by changes in the firm's operating parameters (unit price, variable cost, fixed cost and interest payments). It further suggests that attempts to control for the underlying change in unit sales substantially increase the volatility of predicted estimates.     

浅议金融机构的举证责任

金融纠纷案件是当事人以存单或进账单、对账单、存款合同、保险单、票据、证券等凭证为主要证据向人民法院提出诉讼的案件,对于不同种类金融纠纷的当事人的举证责任,我国现行的金融法律、法规及司法解释有不同的规定。由于金融机构的特殊法律地位,发生金融纠纷时存在有关当事人将最后偿付风险转移给金融机构承担的主观故意,在客观上会使金融机构难以提供相应的证据来对抗不法债权人的诉讼请求,而导致金融机构败诉。为此,对金融诉讼案件中金融机构的举证责任加以研究具有重要的实践意义。     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

Separation of Unit of Account from Medium of Exchange

The separation of a unit of account (UoA) from a medium of exchange (MoE) in the commodity–money system is investigated by considering explicitly a seller's choice of UoA in terms of either an MoE or a unit of metal weight. If the likelihood of debasement of an MoE and its rate are high enough, the price is posted in terms of a unit of metal weight rather than an MoE. Interestingly, this MoE–UoA separated equilibrium yields the flexible nominal price, whereas an MoE–UoA integrated equilibrium yields the sticky one. This implies the nominal price rigidity in the fiat‐money system where MoE and UoA are integrated.