浅谈控制采购成本的策略

通过对大量复杂采购活动进行分析,企业管理者发现采购环节存在着很大的利润空间,通过正确的运作和管理,可以降低企业的生产经营成本,大幅度提高企业的经济效益和综合竞争力,实现企业的可持续发展。     

The Geographic Extent of the Market for Soybeans and Soybean Products

This study looks at the question of whether soybeans, soybean meal, and soybean oil produced in the United States and exported were part of a single, world geographic market during the decade of the 1980s. An answer to this question is sought using an approach to defining a geographic market based on the notion of instantaneous causality. The empirical results suggest that there was but a single identifiable world market for these commodities over the period of study.     

Price assessments by consumers: influence of purchase context and price structure

Among the numerous factors that influence decisions on prices, consumer behaviour has special significance. This paper reviews and analyses relevant studies conducted during the last few decades. On the basis of our analysis, four categories of factors that determine consumer behaviour have been identified. Additionally, we have developed an experimental research design to analyse the influence that the following factors have on price perception: price structure (i.e. price level, order of presentation and price differences), purchase context (i.e. reason for purchase or product use) and demographic characteristics (i.e. gender). Results reveal a significant influence of these variables on consumer behaviour.     

关于我国政府绿色采购的探究

绿色采购源于绿色思想,绿色思想是对传统的片面追求经济增长做法的反思。绿色采购作为一种新的购买理念,因其具有突出的外部正效益特点,成为环保的有效手段。政府采购作为现代政府治理工具之一,也应向着与环境更友好、更和谐的方向发展。政府绿色采购因其具有规模大和政府示范的特点,成为引导和推动可持续发展的重要手段。     

品牌来源国和产品制造国对消费者产品质量评价和购买意愿的影响

This research explores the different effects of brand origin country and made-in country on consumers’ product evaluations and purchase intention. It is found that made-in cues have significant impacts on quality evaluation while brand origin cues influence purchase intention more prominently. Product quality is perceived lower when a brand from developed country is manufactured in developing countries, however, this may not affect consumers’ purchase intentions.      

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.