现实生活中的卡特尔组织(英文)

卡特尔组织是由竞争企业所构成的共谋联盟。企业通过在商品价格、产量和市场份额等方面订立协定而形成的同盟。本文将先阐述卡特尔组织的优点及其不稳定性,并运用保洁与联合利华的例子来分析卡特尔组织在现实生活中的稳定性。     

论核心卡特尔巾的宽恕制度及我国《反垄断法》对其规制和完善

核心卡特尔通过相同的定价、一致的行动、固定的份额来获取高额的利润,给竞争带来重大的危害,但是其隐蔽性强,难以为执法机关所侦破.宽恕制度,通过豁免卡特尔协议成员的方式以鼓励其对卡特尔协议的披露,成为西方国家打击卡特尔的重要武器.我国<反垄断法>虽对宽恕制度做了规制.尚且不足,仍待完善.     

影响出口卡特尔形成和维持的因素研究——兼论中国稀土出口战略能否成功实施

本文结合影响一般卡特尔形成原因和维持条件的因素和出口卡特尔的特点,研究了影响出口卡特尔形成和维持因素,进一步完善和发展出口卡特尔相关理论研究。并在理论研究的基础上,基于出口卡特尔的视角具体分析中国稀土出口战略成功实施的可行性,得出各因素总体来说有利于中国稀土出口战略成功实施的结论。     

影响出口卡特尔形成和维持的因素研究——兼论中国稀土出口战略能否成功实施

本文结合影响一般卡特尔形成原因和维持条件的因素和出口卡特尔的特点,研究了影响出口卡特尔形成和维持因素,进一步完善和发展出口卡特尔相关理论研究。并在理论研究的基础上,基于出口卡特尔的视角具体分析中国稀土出口战略成功实施的可行性,得出各因素总体来说有利于中国稀土出口战略成功实施的结论。     

论我国《反垄断法》对卡特尔行为法律责任的规制

卡特尔是同业竞争者之间限制竞争的联合。卡特尔的法律责任并不是指卡特尔成员违反协议而对其他成员承担的责任,而是指卡特尔的参与者对于它们所实施的违法卡特尔行为给同业竞争者以及交易相对方（包括消费者）带来损害所承担的不利法律后果。我国《反垄断法》针对卡特尔行为规定了相关的民事责任和行政责任,初步使卡特尔法律责任有法可依。但对比世界各国反垄断立法,我们不难看出,我国对于卡特尔法律责任的立法规定过于笼统和原则性,同时存在法律责任过轻等问题。     

论核心卡特尔中的宽恕制度及我国《反垄断法》对其规制和完善

核心卡特尔通过相同的定价、一致的行动、固定的份额来获取高额的利润，给竞争带来事大的危害，但是其隐蔽性强，难以为执法机关所侦破。宽恕制度，通过豁免卡特尔协议成员的方式以鼓励其对卡特尔协议的披露，成为西方国家打击卡特尔的重要武器。我国《反垄断法》虽对宽恕制度做了规制，尚且不足，仍待完善     

对我国卡特尔民事责任问题的探讨

2007年我国出台了《反垄断法》,成为规制我国卡特尔等垄断行为的基本法律,其中第五十条规定使得卡特尔民事责任有法可依。但是单纯一个条款来规定民事责任显然势单力薄,我国立法采用了援引民法规定来解决民事损害赔偿问题,《反垄断法》在实施上必然存在与其他法律的协调。本文就卡特尔民事责任的作用、性质、承担责任的方式等方面进行思考,认为,卡特尔民事责任体现了反垄断立法上的私力救济,其实质上属于民事侵权责任,主要体现为补偿性的赔偿损失。     

行业协会“权力越位”的法律反思——以“价格卡特尔”为视角

在我国经济转型时期,行业协会在履行行业“自治权”时,因责权边界不清经常出现“权力越位”（自治权滥用）的现象.其中,行业协会实施的限制竞争行为尤其是价格卡特尔便是其“权力越位”的典型样态.而在我国,行业协会价格卡特尔由于行业协会的生成途径及制度环境使然呈现出了独有的特征,加上相关法律规制的单薄和欠缺,都使此种“权力越位”行为成为可能且经常发生.因此,需要完善和细化相关法律规定,明确行业协会与政府的职能边界,衡平行业自治与公平竞争的冲突.“让权力理性回归”,如此,才能从根本上有效规制行业协会的“权力越位”行为.     

并购百年

"一个人过了七十岁,大脑中的迈内尔特联想纤维工作起来迟钝得令人讨厌."1894年,长期视力衰退的恩格斯在整理挚友书稿的时候,发了这么一番感慨.信用的发展导致股份公司的成立,这话不错;不过事物总是与时俱进的,他的挚友马克思当时书稿所写,有些在他整理的时候就已经过时了.他于是补充了一段夹注:新的工业企业形式已经在迅速发展,"代表着股份公司的二次方和三次方的",既有卡特尔,又有托拉斯.     

垄断限价、代理商进入与社会福利——兼评中国民航市场价格维持政策

自从中国民航总局于 1999年实施“国内民航机票禁止打折”政策以来 ,不少民航公司仍在暗中通过机票中间代理商低价倾销机票。本文试图从社会福利角度出发 ,分析在卡特尔组织实行垄断定价政策情况下 ,中间代理商的进入对社会福利的影响 ,简要评价了中国民航市场现行价格维持政策的福利效应 ,并提出若干相应建议。     

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.     

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.     

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,auditin...     

Shared Standard Setting in the Public Interest:A Strong Model

正The last two decades have been a definitive era in the evolution of the accountancy profession.In the wake of major corporate scandals at the turn of the century,an international public debate arose on the need for more effective and well-considered regulation;this debate then reignited during the global financial and sovereign debt crises.     

HOW TO PUT TOGETHER A COMPLETE PACKAGE

正Many Institute members know they cannot rely purely on technical knowledge and business acumen to remain competitive.As soft skills are increasingly important,Jemelyn Yadao finds out how CPAs can maintain     

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.     

Bayesian Risk Management for Equity-Linked Insurance

This paper describes how to apply Markov Chain Monte Carlo (MCMC) techniques to a regime switching model of the stock price process to generate a sample from the joint posterior distribution of the parameters of the model. The MCMC output can be used to generate a sample from the predictive distribution of losses from equity linked contracts, assuming first an actuarial approach to risk management and secondly a financial economics approach. The predictive distribution is used to show the effect of parameter uncertainty on risk management calculations. We also explore model uncertainty by assuming a GARCH model in place of the regime switching model. The results indicate that the financial economics approach to risk management is substantially more robust to parameter uncertainty and model uncertainty than the actuarial approach.     

The historical significance of the revaluation of fixed assets in Japan's state-owned railway system, 1955-6

The Government Railways of Japan (GRJ) established a fixed assets accounting system on the accruals basis after the Second World War. The revaluation of tangible fixed assets was indispensable for GRJ's introduction of depreciation in 1948. GRJ scheduled the revaluation to secure a reasonable depreciation expense, because the company had applied the replacement method to all tangible fixed assets since its foundation in 1869. At the same time, GRJ assumed the balance of the revaluation reserve account to be a means of dealing with possible future accumulated losses.     

Effects of speculation and interest rates in a “carry trade” model of commodity prices

The paper presents and estimates a model of the prices of oil and other storable commodities, a model that can be characterized as reflecting the carry trade. It focuses on speculative factors, here defined as the trade-off between interest rates on the one hand and market participants' expectations of future price changes on the other hand. It goes beyond past research by bringing to bear new data sources: survey data to measure expectations of future changes in commodity prices and options data to measure perceptions of risk. Some evidence is found of a negative effect of interest rates on the demand for inventories and thereby on commodity prices and positive effects of expected future price gains on inventory demand and thereby on today's commodity prices.