销售假冒注册商标商品罪的“销售金额”问题研究

虽然理论界对销售假冒注册商标罪这一刑法中的传统罪名已有较多研究，但是新时代下新问题依然层出不穷，而“销售金额”是认定假冒注册商品罪的关键，也是解决新问题的难点。文章从“销售金额”的定位问题谈起，对确定销售金额的方法以及与销售金额有关的犯罪形态问题作出重点论述。     

惊艳开幕 独特营销——2008北京奥运会开幕式对秦皇岛城市营销启示

北京奥运会开幕式惊艳世界,取得了巨大成功,其中蕴含的营销理念——独特销售主张是其成功的关键之一。本文从北京奥运会开幕式成功总结出对于秦皇岛城市营销的启示——只有独特的销售主张,才能够在众多的同质化城市中脱颖而出。独特销售主张(USP)对于秦皇岛城市营销至关重要,只有围绕其具有的资源独特性,形成独特定位和独特销售主张,并依此制定整合营销传播策略,才能够影响目标受众认知、情感和行为,从而达到整合营销传播的目的,顺利进行城市营销。     

开放售电背景下电力客户黏度的综合评价研究

内容提要：在售电侧放开的背景下,各类投资主体成立的售电公司越来越多地参与到售电市场的竞争中,因而如何有效地管控电力客户资源将成为售电公司需要深入研究的关键问题。鉴于此,本文开展面向售电公司的电力客户黏度综合评价研究。首先,明确电力客户黏度的涵义,进而分析电力客户黏度的重要影响因素,从客户行为、客户感知、客户依赖、客户信任四个方面建立售电公司的电力客户黏度评价指标体系;其次,构建AHP、熵值法相结合的组合赋权模型,进而构建开放售电背景下售电公司的电力客户黏度的模糊综合评价模型;最后,选取某地区的典型售电公司代表开展算例分析,算例结果表明,本文提出的评价模型具有实效性,对售电公司提升服务质量,实现长远发展具有重要意义。      

On second-price auctions and imperfect competition

Consider two sellers each of whom has one unit of an indivisible good and two buyers each of whom is interested in buying one unit. The sellers simultaneously set reserve prices and use second-price auctions as rationing device. An equilibrium in pure strategies where each seller has a regular customer is characterized. The result is applied in order to demonstrate that not allowing sellers to use second-price auctions may enhance total surplus.     

卖空与创新:A股公司融券试点的证据

本文依托中国A股市场2010年开始实施的融券试点,在通过多时点双重差分和倾向得分匹配等计量方法控制内生性的基础上,实证检验了卖空对上市公司创新行为的促进作用.结果 表明:(1)加入融券标的后,卖空公司的创新数量和创新质量都有显著提高;(2)对于金融市场欠发达、治理水平较差的公司,这种作用更明显;(3)在使用融券余额作为卖空势力的测度并用ETF基金持股比例作为工具变量进一步控制内生性以后,以上结论仍然成立.卖空有助于降低创新企业的信息不对称性和加强对经理人的薪酬激励,进而促进了企业的创新.因此,取消卖空限制将有助于中国企业的创新和资本市场的健康稳定发展.     

关于我国国有土地收益流失问题的法律思考

我国国有土地有偿使用制度的确立 ,使国家获得了巨大的经济收益。然而 ,一些企业和社会组织利用目前国家相关法律规定之疏漏与不足 ,在土地使用权有偿出让和转让过程中 ,大肆谋取非法的土地收益 ,扰乱了房地产市场的正常秩序 ,导致国有土地收益的大量流失。本文通过对国有土地收益流失原因及现状的分析 ,提出了完善立法、依法追究相关责任人法律责任、强化土地执法等相应法律对策。     

Global sales training: In search of antecedent, mediating, and consequence variables

This study proposes a framework that identifies and explains the relationships of input, mediating, and output variables for global sales training programs. Input or antecedent variables include high-quality: determination of sales training needs, objective setting, designing/implementing the training program, and evaluating training outcomes. The mediating variable culture is measured by a latent indicator: managers' perceived importance/perceived adequacy. The output or consequence variable is the quantitative improvement a firm measures in sales force performance that results from global sales training in the form of increases in sales revenue, profitability, decreased customer complaints, and/or reduced selling expenses. This framework is an initial attempt to synthesize existing knowledge about how to conduct effective sales training programs in cross-cultural settings. The article also offers research propositions that can be tested to advance our understanding of global sales training, discusses managerial implications, identifies limitations encountered by global sales training practitioners, and suggests future study opportunities for researchers.     

卖空机制能够约束内部人减持吗？——基于融资融券制度的经验证据

本文以我国放松卖空管制为视角,探究其对内部人减持的影响。研究表明,卖空机制能够抑制企业内部人减持行为。机制分析发现,卖空对内部人减持的抑制作用是通过缓解股权高溢价实现的。进一步研究表明,卖空能够抑制大股东、董事以及管理层减持,但对监事减持无影响;卖空能够降低内部人减持的获利程度,并且在内部人减持动机更大时,对内部人减持的抑制作用更强;卖空通过约束内部人减持提升了股票定价效率,还有助于降低内部人增持行为。本文的研究结论丰富了卖空和内部人减持领域的文献,并对政府部门完善制度设计具有启示意义。     

上市公司“高送转”与内部人股票减持:“谋定后动”还是“顺水推舟”？

本文研究上市公司有决策权的内部人股票减持和公司“高送转”之间的因果关系。本文在较好解决因果互逆的内生性问题和修正内部人减持的变量度量误差的基础上研究发现,内部人有意识地通过高送转进行市值管理以增大其减持收益,即“高送转”是内部人减持的“谋定后动”,且内部人的这一自利动机对公司的送转行为产生了重要影响。本文的实证发现有助于揭示我国上市公司热衷于“高送转”的深层动因,同时也为监管层治理“高送转”乱象提供了经验证据支持。     

On the medical loss ratio (MLR) and sticky selling general and administrative costs: Evidence from health insurers

The Patient Protection and Affordable Care Act of 2010 (ACA) imposed an important constraint on health insurers: if the medical loss ratio (MLR), determined as the ratio of claims paid to premiums collected, declined below certain legislative targets, the insurer would be obliged to rebate a portion of the premiums to the customer. It might be expected that this increase in the MLR would result in a decrease in premium dollars available to cover selling, general and administrative costs (SG&A) and a concomitant decrease in profits. However, there is earlier evidence that SG&A “cost stickiness” presents a counter-effect in this instance: namely, that an increase in SG&A costs per each dollar of revenue increase is more than the magnitude of a decrease in SG&A costs per each dollar of revenue decrease. In this context, this paper offers the first preliminary evidence of the impact of the MLR regulatory change on SG&A cost stickiness in the health insurance industry.Applying the Anderson et al. (2003) methodology, our sample of publicly-traded health insurers shows evidence of significant mitigation of the SG&A cost stickiness after the implementation of the ACA medical loss ratio rules and that in periods of revenue declines, SG&A costs decreased more significantly post-ACA than pre-ACA. These results further illustrate the tension created by regulatory policy designed to improve healthcare cost efficiency and its impact on the profit seeking activities of for-profit healthcare enterprises. Thus, this paper contributes to both healthcare and accounting literature by documenting a significant effect of regulatory policy on managerial decisions regarding cost control.