The impact of environmental corruption on green consumption: A quantitative analysis based on China's Judicial Document Network and Baidu Index

In developing countries, green consumption is still in its infancy, and the institutional environment is very important for it. In the implementation of environmental policies to stimulate green consumption, environmental corruption may affect production cost or residents' environmental responsibility. This paper aims to reveal the impact of environmental corruption on green consumption, quantify environmental corruption by collecting the cases of China's Judicial Document Network, and quantify green consumption by constructing an evaluation index system based on Baidu Index. First, baseline results show that environmental corruption is negatively correlated with green consumption. Second, impact path test is carried out from production side, sales side and consumption side. In the production side, environmental corruption inhibits green consumption by weakening green products quality and environmental investment. In the sales side, environmental corruption suppresses green consumption by weakening sales expenses and market share of green products. In the consumption side, environmental corruption inhibits green consumption by reducing government information disclosure and environmental responsibility. Third, threshold effect test is carried out from the perspective of economic basis and human capital basis. The impact of environmental corruption on green consumption is not significant as per capita GDP is lower than 9600 yuan. As the per capita GDP is higher than 13000 yuan, the inhibition of environmental corruption on green consumption is weakened. As the average education is more than 8.14 years, the inhibition effect is significantly weakened. Fourth, this paper compares the spatial impact of different types of environmental corruption on surrounding green consumption by building a spatial Durbin model. Environmental bribery has a higher inhibition on local green consumption, and environmental malfeasance has a higher negative impact on surrounding green consumption.     

多式联运环境下带时间窗的多产品运输问题研究

多式联运环境下带时间窗的路径选择问题是广泛应用于物流配送领域的一类组合优化问题,然而目前相关研究主要聚焦于多式联运环境下单个起点到单个终点的一种货物配送问题,其研究成果难以直接适用于汽车销售、钢铁运输等环境下单个供货商到多个零售商的多产品运输问题。因此,文中以汽车销售为研究背景,对多式联运环境下带时间窗的多产品运输问题进行研究,建立了该问题的数学模型,然后利用蚁群算法进行了求解,最后通过实验验证了算法的有效性。     

The Social and Revenue Effects of State Alcoholic Beverage Control

A bstract . The operation of a state monopoly on retail sales of alcoholic beverages is often viewed as an outdated relic of Prohibition. However, the control states have a significantly lower consumption rate per capita and the price level is lower than in open or competitive states. The alcoholism rate is also lower in the control states than in the open states. The alcoholism and consumption conclusions are valid even given regional socioeconomic differences. Even though the prices are lower in control states than open states, the competitive forces in neighboring states cause prices to be lower in the retail outlets on the border; hence, illegal transportation of liquor causes the official consumption rate of the in-state border counties to be lower than the interior counties. The social and revenue effects of state control make it an effective policy.     

浅析咸阳市纺织企业联建销售共同配送中心的必要性

作为咸阳的支柱产业——纺织业,经过市场竞争,由于销售渠道不通畅等原因,造成咸阳纺织业萎缩。要重塑咸阳纺织业的活力,需在我市联建纺织销售共同配送中心,以提高其市场竞争力。本文在分析咸阳纺织现状基础之上,对咸阳市纺织业联建销售共同配送中心相关问题进行了初步研究分析。针对要解决的问题,分析联建销售共同配送中心的必要性及可行性。     

基于非线性规划的企业销售利润优化模型

针对企业销售利润最优化问题,分析了相关概念和相互之间的关系,以企业销售利润为目标函数,建立了非线性规划模型,说明了约束条件的构成,最后以实例对提出的模型进行了详细说明,有助于企业销售管理决策,具有一定的应用价值。     

基于风险论的国有石油销售企业内控问题研究

社会经济发展水平的提高,使国有石油销售企业对社会发展的影响力不断扩大,国有石油销售企业在工作开展过程中存在许多风险因素,如竞争风险、安全风险、投资风险、法律风险、社会责任风险等,严重影响了石油销售企业的健康发展。想要让石油销售企业在激烈的市场竞争环境下占有一席之地,就需要了解石油销售企业的内控问题,从风险角度完善内控流程,制定风险管控措施,实现规范化内部管理。论文主要基于风险论,对国有石油销售企业内控问题进行了深入研究。     

企业货币资金内部控制分析--A企业一亿存款丢失案案例分析

货币资金是企业资产的重要组成部分。货币资金对企业的健康经营和发展十分重要,因此企业货币资金的内部控制管理对货币资金的安全性、流动性和收益性本就有着至关重要的意义。近年来,白酒行业新兴起了一种“存款销酒”的销售模式,该销售模式又对白酒企业的货币资金内部控制提出了更高的要求。本文以A企业采用该种销售模式导致一亿元银行存款丢失事件为案例,通过分析A企业货币资金内部控制要素,评价其在货币资金内部控制中存在的缺陷,提出企业加强货币资金内部控制的策略。     

真实盈余管理对企业未来经营绩效影响的实证研究

基于我国A股上市公司2008—2015年的财务数据，实证考察真实盈余管理行为对其后四个会计年度财务绩效和市场绩效的影响，并进一步探究真实盈余管理的不同手段对企业经营绩效的作用，结果表明，真实盈余管理会显著降低企业未来的财务绩效和市场绩效，且这种降低程度在逐年减弱。相较于市场绩效，在长期内真实盈余管理对财务绩效的负向影响更持久。从真实盈余管理的具体方式来看，销售操控、费用操控和生产操控都会降低企业后期的财务绩效和市场绩效，对财务绩效的降低作用更明显。三种方式中，销售操控在长期内对企业经营绩效的负向作用最大。     

A Time Series Analysis of U.K. Lottery Sales: Long and Short Run Price Elasticities

This paper estimates the long- and short-run elasticities for Lotto. It is particularly concerned with the dynamic response to price variations since, for some goods, this has sometimes been used to infer the presence of addiction. The price elasticity is identified through variation in the expected value of a Lotto ticket induced by rollovers whose high frequency results in surprisingly high variation in the expected value of holding a ticket. Unit root tests are applied to the series in order to identify their time series properties and to avoid a spurious regression problem. The series are found to be stationary. We apply instrumental variables to account for the endogeneity which arises due to correlation between the expected value and the dependent sales variable. The estimated long-run elasticity exceeds the short-run elasticity and this supports the hypothesis that there is an element of addictive behaviour in sales. The Lottery is regulated and the regulator's objective is to maximize sales. Our estimated long-run price elasticity of demand is inconsistent with revenue maximization and we find that greater revenue for the 'good causes' could be raised from the game if a smaller proportion of sales revenue were allocated to them.     

International patterns of cigarette smoking and global antismoking policies

This paper provides a recent look at global smoking trends across population subgroups for a large sample of countries. Attention to international aspects has been scarce in the literature. The prevalence of various smoking control policies across different country groups is discussed. The level of economic development in a country and the demographic characteristics of the population appear to be crucial determinants of smoking prevalence. Among four categories of smoking control policies—advertising restrictions, sales restrictions, territorial restrictions, and packaging requirements—territorial restrictions on tobacco use seem most popular across countries, while sales restrictions are least popular. Price (tax)-based policies to control smoking are not effectively being used in many countries, especially developing countries.     

Applying sales promotion competitions to nonprofit contexts

This paper discusses the applicability of sales promotions within not‐for‐profit (NFP) marketing, and argues that some of the widely held prejudices about sales promotions have acted to obscure their potential contribution to a range of NFP markets. Understanding this potential requires a clearer understanding of the strengths and weaknesses of specific sales promotion techniques. The paper presents frameworks for classifying both sales promotions and marketing contexts, which can help an understanding of which sales promotions might work in particular NFP contexts. The paper then focuses on a specific type of sales promotion, which represents a potentially valuable and versatile tool for NFP marketers, the sales promotion competition. It details the benefits that sales promotion competitions can offer NFP marketers, and also contributes some guidelines to aid in running them effectively. Copyright © 2003 Henry Stewart Publications     

考虑订单取消问题的变质性物品最优订货和价格策略

讨论了含有预定销售系统的变质性商品在限定时期内的订货和价格策略问题,在考虑允许顾客在预售期间取消订单且现售期间变质率为常数的前提下,建立了数学模型,分析了预售期和现售期的最优销售价格及最优订货批量和最优订货次数,并给出了相应的算例。     

R&D and subsidies at the firm level: an application of parametric and semiparametric two‐step selection models

This paper analyzes the effect of public R&D subsidies on firms' private R&D investment per employee and new product sales in German manufacturing. Parametric and semiparametric two‐step selection models are applied to this evaluation problem. The results show that the average treatment effect on the treated firms' R&D intensity is positive. The estimated effects are robust with respect to the different selection models. Further results show that publicly induced R&D spending is as productive as private R&D investment in generating new product sales. Copyright © 2008 John Wiley & Sons, Ltd.     

Measuring environmental effects on property values without hedonic regressions

The effect of environmental nuisances on property values has been frequently studied using hedonic regressions, yet that method has extensive data and estimation requirements. The technique developed in this paper uses repeat sales on houses to substantially reduce these requirements. The technique adjusts for depreciation between sales and allows for nonzero error covariance terms when a house has been sold more than twice. The effect of highway noise on property values is studied using this method, and the results are statistically equivalent to the results of an extensive hedonic study for the same area.     

Privatisation,corporate control and employment growth: Evidence from a panel of large Polish firms, 1996–2002

Using data on Polish firms this paper examines the relationship between corporate control structures, sales growth and the determinants of employment change. Privatised and de novo firms are the main drivers of employment growth; in the case of de novo firms, it is foreign ownership which underpins the result. Being privatised has a positive impact on employment but this is concentrated within a range of 3–6 years after privatisation. There are no systematic differences in employment response to negative sales growth across the ownership categories. Employment in state firms is less responsive to positive sales growth. From these results we infer that the behaviour of state firms is affected by both insider rent sharing and binding budget constraints.     

基于ERP的销售管理系统研究

本文以销售管理在整个ERP系统中的重要地位为基础,结合当前信息技术和销售管理的实际需要,介绍了在ERP系统中销售子系统功能的开发过程。通过基于ERP销售管理这一新的管理方法和管理手段给我们在市场经济大潮中奋力搏击的众多企业注入了新的血液,协助企业迅速地掌握市场信息,以便对顾客需求做出最快速的反应。对企业销售管理研究和开发有重要的借鉴作用。     

Firm governance and duopoly: in weakness may lie strength

The paper proposes a model of firm governance when two firms compete in a duopoly. The paper assumes that a motivational asymmetry exists between owners and managers: owners wish to obtain maximum profits, managers wish to maximize sales. Managers perceive that salary, social status or future job prospects are more closely associated with firm size (i.e. sales) than with firm profits. The paper takes an agency view of the firm where owners only indirectly influence the behaviour of firms through the level of control they exert over managers. The paper demonstrates that a weakly governed firm, acting as a sales maximizer, can gain a competitive advantage over a strongly governed firm, acting as a profit maximizer. The paper examines the extent of this advantage under cost leadership and differentiation strategies. The paper also demonstrates that the objectives of profit maximization and maximization of competitive advantage are not necessarily congruent. The paper graphically represents the profit functions of the two firms illustrating the Nash equilibrium under Cournot and Stackelberg conditions. Copyright © 2007 John Wiley & Sons, Ltd.     

浅析如何控制好房地产开发成本控制

近年来,房地产业经营环境急剧变化,竞争日趋激烈。开发商单纯依靠简单的战术措施已难以保证在激烈地竞争中维持长久的竞争力。细节决定成败,因此很多企业开发销售价格的竞争,其优势是提高企业内部的成本控制,提高企业核心竞争力已成为房地产业迫切需要解决的问题,许多综合实力较强的房地产开发商都把打造企业成本管理与控制作为提升自身竞争力的重要手段。     

一类价格调整问题的数学模型及其求解方法

虽然市场需求是价格的函数，但企业在价格调整实践中往往不能直接获取需求函数的具体表达式，而只能在某一给定价格水平下观察到市场需求量的值。因此，企业通常不能直接利用需求函数来调整价格以完成预期的市场需求调整的战略计划。本文将企业为达到市场需求战略调整目的而考虑的价格调整问题归结为一个隐式互补问题。在该模型中，企业可以依据自身经营战略目标的调整相应地调整各类产品的市场价格，使得价格调整后的产品销量迭到预定的目标。文章给出了求解这类隐式互补问题的直接迭代法，并给出了数值结果。     

家居建材销售企业库存控制研究现状与展望

结合家居建材销售企业发展的现状,指出目前该行业内部库存管理存在一系列亟需解决的问题。通过分析国内外相关领域的研究现状和存在的不足,对该行业及时高效解决库存控制问题的途径提出展望,为家居建材销售企业提高库存管理水平提供参考依据。