A Model of Household Grocery Shopping Behavior

The shopping trip to the grocery store is one of the most basic elements of consumer behavior. The authors seek to provide an understanding of the factors that account for variations in shopping behavior across households. They present a model of shopping behavior that assumes that households seek to minimize the travel cost associated with shopping and the cost of holding goods in inventory. As in the classic EOQ model, observed shopping behavior reflects the manner in which households balance these costs while meeting their consumption needs. A number of propositions derived from the model are tested using data on shopping trips made by households over a one-year period. The results support the model and indicate that the relationship between household characteristics and shopping behavior can be fairly complex: for some households shopping may have a recreational aspect while for others it may compete directly with wage-earning activity.     

Market valuations of bargain purchase gains: are these true gains under IFRS?

This study investigates stock market valuations for bargain purchase gains (BPGs) in the context of International Financial Reporting Standards (IFRS) between 2005 and 2014. Motivated by the increased frequency and high concentration of BPGs in Europe, we study a sample of acquirers listed on the London Stock Exchange to assess the value relevance of BPGs (a) under discrepant disclosure practices (i.e. disclosure versus non- disclosure of the reasons for the gains), (b) before and after the revision of IFRS 3, and (c) considering different income classifications for BPGs (operating or non-operating earnings). BPGs, on average, are not significantly valued by the stock market. However, the post-IFRS 3 revision period, marked by stricter measurement criteria and additional disclosure requirements, witnessed a significant shift in firm valuations. BPGs for which the reason for the gain is disclosed are positively valued only in the post-IFRS 3 revision period. BPGs are consistently perceived as value irrelevant for those firms which fail to comply with mandated IFRS 3 disclosure requirements regarding the reason for the gain. Finally, BPGs classified as a component of non-operating income with sufficient note disclosure on the reason for the gain are significantly associated with prices and returns.     

Gender as a moderator of the relationship between materialism and fashion clothing involvement among Indian youth

The research examines the role of gender in moderating the relationship between materialism and product involvement with fashion clothing among the Indian youth. The Richins materialism scale and the product involvement and purchase involvement scales developed by O'Cass were used to understand the behaviour of Indian youth towards fashion clothing. The sample (n = 254) comprised of university students from different parts of India. The findings indicate that Indian youth do not possess a high level of materialistic tendencies. Gender has a moderating influence on the relationship between materialism and involvement with fashion clothing. Young men and women differ with respect to their involvement with fashion clothing and even more with regard to their involvement with the purchase of fashion clothing, with women reporting a higher level of involvement in both cases.     

论生态经济系统优化与建构

生态经济系统优化不仅是现代市场经济发展的客观需要，而且是我国步入经济国际化的客观要求，它对于我国用新经济代替传统经济，融入经济全球化是一个巨大的推动。要加快生态经济系统优化，就必须在对生态经济系统优化的含义、原则、特征以及与传统生态经济系统区别的科学认识和把握下，对生态经济系统进行新的建构。     

ABC分类法在高校餐饮采购成本控制中的应用

在高校后勤社会化改革后,高校餐饮市场面临着极大的挑战和机遇,文中着重应用ABC分类法对高校餐饮企业采购食品原材料进行分析,论述了高校餐饮企业采购成本控制的重要性.     

协商购买作为征地先行程序的依据与构造

研究目的：明确协商购买作为征地先行程序的宪法基础和制度资源,设计协商购买征地先行程序。研究方法：规范分析、比较分析。研究结果：（1）协商购买作为征地先行程序具有宪法基础,不仅没有违反宪法第10条第4款,而且是宪法第10条第3款的内在要求,也与基本权利的程序保障功能吻合;（2）协商购买作为征地先行程序有其制度资源,征地补偿可以作为确定购买价格的依据;协商购买程序与开放建构的征地程序合拍;行政协议制度为协商购买争议解决奠定基础。研究结论：协商购买应当作为征地的强制先行程序,县级以上人民政府应当在申请征收前善意地向农民集体及其成员提出购买要约,购买价格可以参考且不得低于征地补偿,协商步骤安排应当兼顾行政效率与农民权益保障。     

土地征购的探讨

土地征用问题是我国土地制度中的一个难题,一直没有得到很好的解决.通过资料的收集整理、文献分析,在明确界定公共利益范围的基础上,提出了构建土地征购制的设想,并初步建立了一套土地征购体系.随后分析了土地征购制的优越性,认为土地征购是目前解决集体土地合法入市的方式之一,可以在此基础上建立农村土地市场,部分解决城乡二元化问题,最后围绕土地征购制的建立提出了相关的对策建议.     

毛乌素沙地南缘土地沙漠化防治中的新思路

对毛乌素沙地南缘自然地理条件与历史原因进行了分析，土地沙漠化是该区生态环境建设中存在的主要问题：生态环境很脆弱；财政投入严重不足；生态效益与经济效益难以结合；大规模开发建设与资源的治理保护矛盾突出；治沙造林的科技支持不足；提出了沙漠化防治的新思路。     

关于完善重大资产重组股份发行定价机制的思考

根据现行规定,重大资产重组交易中发行股份价格不能低于上市公司董事会决议公告日前20个交易日股票交易均价。但从目前实践看,该机制已不能很好地适应市场发展的需要。为此,本文从现行定价机制在实践操作中存在的问题入手,重点就现行定价机制无法较好反映非流动性折扣和控制权溢价等因素的实际情况进行研究,并通过分析借壳上市、整体上市和向第三方发行股份购买资产三种交易类型在现行定价机制下的利益平衡机制及其存在的问题,对下一步定价机制的改革有针对性地提出了相关政策建议,以期增加定价机制的合理性和灵活性,更好地适应和促进资本市场并购重组业务的发展。     

Analysis on the Management of Suppliers＇ Purchasing Partnership

This paper is about the study of purchasing cooperation with the supplier. It is through expanding some courses including demand analysis, choosing supplier, founding cooperation relationship formally and strengthening the cooperation, as well as several key questions, such as sourcing strategy, to estimate and select the supplier, authentication management, and purchase of technology.