稀释每股收益计算问题研究

潜在稀释性证券是指赋予持有者在报告期或以后期间享有普通股权利的一种金融工具或其他合同。在计算和列报"稀释每股收益"时,考虑潜在稀释性证券的影响,可以提供一个更可比、更有用的财务指标。但是不同的潜在稀释性证券存在着不同的稀释能力,本文将基于增量股每股收益法,提出对于评价潜在稀释性证券稀释能力的一些看法和思考。     

离子交换技术在海水淡化中的应用

阐述离子交换技术在海水淡化中的应用原理和步骤,分析该技术的特点和效果,从时间和处理量的最优比重两个方面,提出离子交换技术是应用于海水淡化的最优工艺。     

浅析商标淡化理论及其功能

驰名商标的淡化是一种比较特殊的商标侵权方式。商标淡化行为会损害驰名商标持有者的利益,这种行为与商标功能扩张的趋势背道而驰,同时商标淡化行为也不利于贯彻商标法的立法宗旨,因此,对此种行为应该加强法律规制。     

Hub-and-Spokes Free Trade Agreements in the Presence of Technology Spillovers: An Application to the Western Hemisphere

Using a comparative-static general equilibrium model in the context of the Western Hemisphere, this paper compares the economic effects of a “hub-and-spokes” type of bilateral trade configuration (with Chile being the hub) with those of a more comprehensive regional FTA (namely, the FTAA). The model is augmented to account for the possibility of technology spillovers and its effective assimilation among participating economies. In particular, absorptive capacity, governance factor, proximity and socio-institutional congruence conjointly determine an economy’s capacity to capture the technology that is transmitted from the developed spoke United States to other regions. JEL no. D58, F13, O33     

对设立职工基本医疗保险个人帐户的质疑

本文介绍了认股权证与普通买入期权的差异 ,分析认股权证的主要功能 ;通过对影响认股权证价格的六个因素进行讨论 ,最后对认股权证的几种定价方法进行讨论和比较。     

我国驰名商标反淡化的问题及完善对策

我国《商标法》第十三条并没有提及“淡化”两字,但结合法释〔2009〕3号《最高人民法院关于审理涉及驰名商标保护的民事纠纷案件应用法律若干问题的解释》第九条的规定,人们认为商标法第十三条第三款是对淡化的规定,但这样使得混淆和淡化在现有的法律依据下很难区分。在商品经济飞速发展的现在,有必要在法律条文和体系上对混淆和淡化做出区分,对于商标反淡化适用的范围进行确定,才能对商标权进行新观念上的全面、系统的保护。     

Regression analysis on serial dilution data from virus validation robustness studies

To ensure the safety of plasma-derived medicinal products, the Dutch Blood Supply Foundation (Sanquin) performs virus validation experiments. Data from these experiments are based on serial dilution assays. Regression analysis on assay data faces several problems: only a small number of data points are available, data contain censoring and are subject to sampling error. Furthermore, the process variability inherent to the experiments is not evident. In this paper we address these problems by introducing a regression model for serial dilution data and by analyzing how validation experiments and simulation techniques can help elucidate various sources of variability the experiments are subject to. These are then incorporated into the regression model.     

Does advertising the green benefits of products contribute to sustainable development goals? A quasi‐experimental test of the dilution effect

Using two studies, we examine the dilution effect for green products, by testing whether advertising green benefits decreases their perceived instrumentality and thus harms sustainable development. We use a between‐subject design and ask participants to evaluate the efficacy of a pen (Study 1) and a dish detergent (Study 2) with and without environmental attributes. Our results are inconsistent with the predictions of the dilution model because the perceived instrumentality of both products does not decrease when environmental benefits are added. Our findings are relevant for eco‐labeling given anecdotal evidence suggesting that adding green information can harm the perceived quality of products.     

股票期权费用化后的股权稀释和信息披露研究

本文从目前股票期权会计处理的国际动向出发,对股票期权费用化对股东权益稀释的影响,运用模型和实例进行了分析,对不同会计准则在反映稀释影响及会计信息披露的区别作了比较分析,剖析了我国股票期权会计及披露实务中的问题,结合我国实际提出了今后的设想。     

浅析商标淡化的理论依据

目前很多国家和地区的商标立法都有反商标淡化的规定,一些国际条约和立法也采纳了商标淡化理论,对驰名商标采取反淡化保护已经是一种必然的趋势。文章分析了传统混淆理论和现代联想理论的不足,商标淡化理论比联想理论更加科学,更具操作性。