裂变营销属性：电商平台的创新、违法与传销犯罪

在“流量经济”与“用户思维”加持下，传销形态已发生异变。对于裂变营销属性的认定，应当通过非法传销的实质解读，提炼出传销的元模型，将具有非法传销外观的营销创新予以剥离，形成“拉人头+团队计酬”以及“收取入门费+团队计酬”的二元类型。同时，借助缓和的违法一元论，透视裂变营销中传销违法向传销犯罪的转化逻辑，明确二者之间“质”与“量”的区别。当本罪与诈骗犯罪或集资犯罪发生竞合时，应当充分发挥想象竞合的“明示机能”实现全面评价，并择重处罚。     

对涉嫌传销保险专业中介机构的监管建议

近期，个别保险专业中介机构涉嫌以传销营销模式开展业务，给保险市场带来巨大风险隐患，遏制这类严重违法违规行为是保险监管部门一项极为紧迫和重要的监管任务，保监会连续下发多个文件，要求对个别保险专业中介机构涉嫌以传销营销模式开展业务等严重违法违规行为进行严厉打击。     

论组织、领导传销罪

2009年2月28日全国人民代表大会常务委员会第七次会议通过了《中华人民共和国刑法修正案（七）》,将组织领导传销行为的犯罪作为一个新增的条款写进了刑法第二百二十四条,这是十分必要的。这样以来扭转了长期以来将传销犯罪以非法经营罪定罪处罚的尴尬局面,不仅解决了传销行为的定罪问题,而且明确了该罪定罪量刑的标准,从而解决了一直困扰司法实践的很多问题。     

直销和传销两种营销方式的比较分析

长期以来，在直销和传销的区别问题上一直缺少深度研究和动态研究，主流的经济理论研究工作总把它当成一个感性的学术区域而极少光顾，本文将针对直销与传销两种营销方式的不同擞深度探讨。     

颇受争议的“云在指尖”

当下,很多人的微信朋友圈被一个名为"云在指尖"的网络运营商刷屏了。有人认为它仅仅是一个普通的微商,通过周边的亲朋好友来赚钱,还有人认为它类似于大家熟知的"传销"。那么"云在指尖"到底怎样运营,它是不是像其他人说的那么好,能够带领他们发家致富,还是违法的"伪传销"?本文将深入介绍"云在指尖"的运营模式,并与微商、传销作深入对比,揭开它神秘的面纱。     

对组织、领导传销活动罪的立法建议

传销始于美国,流行于世界各国,作为一种新型的经营模式的同时其本身存在很多问题.传销进入我国后,同样严重危害到我国经济的健康发展和社会秩序的稳定.对于传销,我国的政策由包客到限制再到严厉打击.2009年2月28日,十一届全国人大常委会第七次会议审议通过了《中华人民共和国刑法修正案(七)》,增设了“组织、领导传销活动罪”,成为我国传销立法的一个里程碑.本文对《刑法修正案(七)》中“组织、领导传销活动罪”的立法完善问题进行了分析.     

对刑法中违法所得的理解及研究意义

我国《刑法》第六十四条规定：“犯罪分子违法所得的一切财物，应当予以追缴或责令退赔；对被害人的合法财产，应当及时返还；违禁品和供犯罪所用的本人财物，应当予以没收。没收的财物和罚金，一律上缴国库……”。对于什么是违法所得，现行法律、法规及司法解释都没有作出明确规定，法学理论界各持己见，没有统一认识，目前理论界对违法所得的观念主要有犯罪所得说、一般违法所得说（非犯罪所得说）、犯罪所得和行政违法说、非法所得说、违法犯罪所得说等。     

大学生参与传销的心理分析及应对策略

当前一些大学生参与传销活动的事件屡有发生,这与他们涉世未深、就业压力大、受扭曲的成功观和价值观影响等心理因素有关。高校领导和各教育部门对此应高度重视,加强教育和管理,逐渐杜绝大学生参与传销活动的行为。     

会计违法与会计犯罪的界定

会计违法与会计犯罪虽然都是经济犯罪的一个重要组成部分，但却是两个既有联系又有区别的概念。会计违法是指会计人员违反有关经济法规的行为；会计犯罪则是会计人员在经济活动中利用工作职务之便，为谋取非法经济利益，直接或间接地实施侵害社会经济关系和经济秩序，触犯国家刑律而应当受到处罚的行为。会计违法是会计犯罪的构成前提。只有在会计违法达到一定的“量”或超过规定界限时，才构成会计犯罪。也就是说，会计犯罪一定是会计违法，但是，会计违法却不一定是会计犯罪。     

编者的话

<正>中国直销业望穿秋水的“直销法”立法,终于“十月临盆”。《直销管理条例》和《禁止传销条例》这两部构成直销法核心的管理条例出台,意味着中国直销市场从此步入法治时代。上世纪90年代中期,我国刚刚起步的直销市场发展迅速,如雨后春笋。但好景不长,中国还未尝到直销的甜头,倒先吃尽了非法传销的苦头、震惊全国的非法传销大案迭出,让中国领教了此种“经济邪教”的邪乎。     

Moments of Compound Mixed Poisson Distributions

Recursive formulae are derived for the evaluation of the moments and the descending factorial moments about a point n of mixed Poisson and compound mixed Poisson distributions, in the case where the derivative of the logarithm of the mixing density can be written as a ratio of polynomials. As byproduct, we also obtain recursive formulae for the evaluation of the moments about the origin, central moments, descending and ascending factorial moments of these distributions. Examples are also presented for a number of mixing densities.     

The development of the group accounts disclosure system in Japan

The Japanese disclosure system of consolidated statements was introduced in 1977 and extensively revised in 1997. The role of the bureaucracy has been significant in these developments and seems to be part of Japan's closed culture. However, other explanations could also be applied. In particular, although Japanese firms opposed such disclosures on the basis of preparation costs, the Japanese government had to modernize the disclosure system, including consolidation, in order to develop the securities market regardless of an individual company's interests.     

The designing of corporate accounting law in Japan after the Second World War

After the Second World War, during the neutralization of the controlled economy of wartime Japan, a design for a Corporate Accounting Law was elaborated by the Investigation Committee on the Business Accounting System. The Investigation Committee tried to establish not only new business accounting standards but also a central and independent administrative organ of corporate accounting regulation on the basis of the Corporate Accounting Law. The Corporate Accounting Law was expected to lay the legal foundation of the new corporate accounting regulation regime in Japan. Nevertheless, even though the original design of the fundamental accounting law was never realized, it should be considered the starting point for our understanding of external accounting history in post-war Japan.     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:1 Submissions must be original     

Bayesian Premium Rating with Latent Structure

We propose a fully Bayesian approach to non-life risk premium rating, based on hierarchical models with latent variables for both claim frequency and claim size. Inference is based on the joint posterior distribution and is performed by Markov Chain Monte Carlo. Rather than plug-in point estimates of all unknown parameters, we take into account all sources of uncertainty simultaneously when the model is used to predict claims and estimate risk premiums. Several models are fitted to both a simulated dataset and a small portfolio regarding theft from cars. We show that interaction among latent variables can improve predictions significantly. We also investigate when interaction is not necessary. We compare our results with those obtained under a standard generalized linear model and show through numerical simulation that geographically located and spatially interacting latent variables can successfully compensate for missing covariates. However, when applied to the real portfolio data, the proposed models are not better than standard models due to the lack of spatial structure in the data.     

Dutch accounting in Japan 1609-1850: isolation or observation?

The trading station or factory maintained by the Dutch East India Company (VOC) was Japan's sole window on the Western world during most of the Tokugawa period (1600-1868). While many aspects of the factory's role in Dutch/Japanese cultural exchange have been researched little is known in the West of the accounting at the factory. This paper considers the possibility that double-entry bookkeeping employed by the Dutch may have been diffused to the Japanese. The available evidence is synthesized after considering the accounting system in the Dutch factory.     

Cost accounting standard and cost accounting systems in Japan. Lessons from the past - recovering lost traditions

This paper aims to show two things. The first is how Japanese culture has contributed to the development of Japanese cost accounting history. The second is to reveal the research possibilities of cost accounting history. This paper also reviews the salient features of several important examples of these aspects of cost accounting practice in Japan. It therefore explores, through some practical illustrations, how and why Japanese cost accounting differs from that found in the West.     

Parallels between US and UK cost accountancy in the World War I era

Both the US and UK governments attempted desperate measures during World War I in an effort to maintain wartime production levels of necessary commodities and to allow for their economical purchase by the military. Loft (1986a, 1986b, 1990) has studied the British experience in depth, concluding that UK cost accountancy 'came into the light' as a result. It might be expected that similar developments would have occurred in America with the activities of the War Industries Board. In both countries, national associations were established in the immediate aftermath of the war to promote the professional standing of cost accountants. This paper utilizes archival materials in an effort to investigate whether US cost accountancy was developing more sophisticated costing techniques as Loft has claimed for the UK, or whether practitioners in this country were left 'still cursing the darkness'. Our findings suggest that cost accountancy developed in parallel fashion in both countries. US and UK cost accounting professionalism was dominated by the presence of leading financial accounting practitioners, and in both countries the movement towards more sophisticated costing techniques was gradual rather than dramatic.     

The rise and rise of the share premium account

Share premiums now constitute a substantial proportion of UK company equity but rarely featured on nineteenth century company balance sheets. This paper discusses when and why this changed and why the definition of the share premium account as company capital took nearly a century to reach the statute books. From 1855 to 1948 any surplus above par on issued shares could be treated at the directors' discretion, including appropriation for the payment of dividends. This freedom was removed in the Companies Act 1948 (s. 56), after the Cohen Committee recommended that share premiums should normally be treated as share capital and employed in a very limited range of transactions. The paper outlines the accounting and legal history of the share premium account and argues that the growth of share premiums was due to a tax avoidance loophole, open from 1889 to 1973, which permanently changed company practice on share issues after 1920. The effect of legal restrictions on the use of the share premium account is also addressed. One possible future consequence of the loss of economic significance of the nominal value of a share is the total abolition of both this and the share premium account by adoption of no par value (npv) shares, a change which has recently been adopted in Australia and is again under consideration in the UK.