反垄断法视野中的买断式销售行为

买断式销售以生产商和销售商达成买断销售协议为基础。买断销售协议属于反垄断法中的纵向限制竞争行为。我国对买断销售行为应加以立法规制,建立以合理分析为原则,以市场结构标准为主要考察目标的规制买断式销售行为的法律制度。具体市场结构标准的确定,依赖于我国政策和经济发展不同阶段的需要,并由反垄断法执法机关在实践中不断地作出调整。     

商品代销行为中的税务处理

商品代销是现代销售的重要方式之一,视同买断为其中的一种。在视同买断代销行为中,通过实例对受托方涉及的税种问题存在两种不同的观点进行了比较。并陈述了选择将买卖差价不视为手续费的理由。     

也说德国的手机和电话卡

便于和家里或朋友联系，在德国的留学生几乎都要购买手机。德国有许多可供选择的电话公司，如D1，D2，E－plus，in－terkom等等。德国的手机一般都有两种标价，一种是买断价，一种是月租价，前者一般要比后者贵很多倍。买断是指一次性付款，手机就可以归你所用，但因为买断价十分昂贵，所以不论是德国公民还是外国留学生往往都会采用月租的方式拥有手机。月租是指，有一定的首付费用，然后每个月有一定的月租费。     

我国国有商业银行"买断"问题研究

本文回顾分析了国有商业银行,在改革中买断工龄现象存在的一些问题和弊端,并提出在现代企业理论的框架下的改善和建议。     

庞大集团:汽车产业链后端模式领航者

4月28日,庞大汽贸集团股份有限公司(下称庞大集团,代码601258)成功登陆上海证券交易所。庞大集团是以汽车销售服务为主业的中国汽车经销业航母,是汽车经销领域的领先者,汽车后市场领域的开拓者。     

汽车经销商集团内部控制管理研究——基于和诚汽车公司的案例研究

内部控制是企业永恒的主体,特别是对于连锁类的汽车经销企业而言具有更重要的意义。进入2014年后,我国的汽车产业和汽车销售面临着各方面的压力,在这种情况下,如何生存下去成为汽车经销企业需要解决的首要问题,而内部控制是汽车经销企业能够生存下去的主要手段之一,良好的内部控制可以增强企业的竞争力。本文运用内部控制的基本理论,分析了和诚汽车公司的内部控制的基本做法,指出了在将内部控制运用到实践的过程中应注意的问题,并提出了对策和建议。     

确立科学的盈利模式，提高汽车经销企业的盈利能力

从上世纪80年代，中国进入了经济高速增长的时期，伴随着中国经济的迅速崛起，汽车这个以前令中国人憧憬和艳羡的交通工具开始融入了我们的生活，汽车产业迅猛扩张，几乎全部国外知名品牌涌入中国，中国民族汽车工业也在夹缝中不断壮大起来。大批从事汽车生产和经销的企业也加入了这个庞大的产业序列。特别是随着中国加入WTO，汽车行业从生产环节到流通环节都经历了前所未有的改变和冲击，可以说汽车行业彻头彻尾的进入了市场经济时代。对于经销汽车的流通企业来说，经营和盈利模式已经发生了重大变化。但是由于我国很多汽车经销企业长期处于计划经济时代和长期的卖方市场时代，对进入WTO后的完全市场化的经营运作模式还很难适应，对企业的盈利模式还很模糊，导致汽车经销企业的经营状况和经营水平差距很大，参差不齐。如何适应新交化，如何建立新的、符合市场规律的盈利模式，如何提高企业盈利能力，成为了我们从事这个行业的经理人所必须面对和认真加以研究的重要课题。本篇论文是通过我在这几年从事汽车经销企业管理工作中总结的经验和教训。以汽车经销企业的盈利模式这个问题为切入点，主要针对如何确立科学的盈利模式，如何提高汽车经销企业盈利能力进行分析和研究，希望能为即将从事和已经从事这个行业管理的人员提供一定的借鉴和帮助。     

一例手术的启示

从银行买断工龄出来,我在一家药厂做文秘。一次,电路出了故障,办公室主任忙着修理,我也自告奋勇打下手。在递电工刀时,我不慎划破了主任的手。主任勃然大怒,斥责我不应该在递刀的时候将刀尖对着     

商品不标中文 禁止在京销售

从5月1日起,北京市场上将禁止销售无中文标识的商品,否则将视为质量违法行为予以查处。 目前北京市场上销售的很多进口、出口转内销的商品以及部分合资,外资企业的产品,标识和说明书上只有外文标注,给广大用户和消费者识别,选购商品带来困难,甚至有些经销单位自己也讲不清经销商品的确切名称、产地、使用方     

出租汽车所有权"买断"误区及纠纷之处理初探

城市出租汽车所有权“买断”引发的纠纷时有发生,本文通过实例就我国现行法律规定处理这类问题作了分析, 提出了自然人可以成为出租汽车的独立经营主体资格的观点,并认为将城市出租车经营权直接授予符合条件的自然人,对我 国现行法规和城市出租车之现状的冲击最小。     

The influence of reputation information on the assessment of undergraduate student work

The present study employed an experimental design to examine the influence of knowledge of a student’s previous performance and the general quality of their writing style on the assessment of undergraduate student work. Fifteen sport and exercise physiology academics were asked to mark and give feedback on two final year undergraduate student essays. The first student essay that participants marked was a control essay. The second essay was the target essay. Participants read one of three student reputation profiles (positive, negative or neutral) prior to marking this essay. Kruskal–Wallis tests for difference indicated that the marks awarded to each essay did not significantly differ between the three student reputation conditions. Thematic analysis of the target essay also revealed no apparent differences in the way in which feedback was presented across the three student reputation profiles. It was therefore concluded that non-anonymous marking did not induce marker bias in this instance.     

Contract cheating in UK higher education: A covert investigation of essay mills

Contract cheating is currently a concern for universities and the higher education (HE) sector. It has been brought into the spotlight in recent years through the growth of online essay mills, where students can easily commission and purchase written assessment responses. This study contributes to the wider literature on academic integrity in HE by examining the phenomenon of contract cheating from a supply‐side perspective, thereby considering the essay mill offering and student interaction with it. The authors covertly engage with five essay mills, before successfully completing an assignment purchase with two of these providers. The pre‐purchase stage of an assignment transaction is first examined, unpacking ten reassurance cues used by essay mill providers in the text of their websites. These reassurance cues help to ensure the attractiveness of the essay mill product to potential student consumers. The analysis then moves to explore the ethical discourses around academic integrity that essay mills provide, revealing inconsistencies in their stance towards the potential for academic misconduct from the use of essay mill services. Finally, the article explores the quality of the essay mill product, through grading and Turnitin^® reports for the two purchased essay mill assignments. Following recent calls for the outlawing of essay mills, this article provides a timely addition to current understanding of this phenomenon, and the associated challenges of contract cheating in HE.     

二十世纪以来八股文研究述评——从激情的批判到理性的思考

八股文是明清科举考试的一种专用文体,1901年被正式废除,此后十多年,少有人提起它。但随着“五四”新文化运动的兴起,人们对八股文的关注又开始复苏。伴随着政治文化思潮,二十世纪以来的八股文批判与研究经历了从激情的片面批判到理性的思考与研究。系统地反思八股文在中国历史上的影响也是二十世纪以来学界的一项重要课题。     

The influence of student gender on the assessment of undergraduate student work

The aim of this study was to investigate the influence of perceived student gender on the feedback given to undergraduate student work. Participants (n = 12) were lecturers in higher education and were required to mark two undergraduate student essays. The first student essay that all participants marked was the control essay. Participants were informed that the control essay was written by Samuel Jones (a male student). Participants then marked the target essay. Although participants marked the same essay, half of the participants (n = 6) were informed that the student essay was written by Natasha Brown (a female student), while the remaining participants were informed that it was written by James Smith (a male student). In-text and end-of-text feedback were qualitatively analysed on six dimensions: academic style of writing; criticality; structure, fluency and cohesion; sources used; understanding/knowledge of the subject; and other. Analysis of feedback for both the control and target essay revealed no discernible differences in the number of comments (strengths of the essay, areas for improvement) made and the content and presentation of these comments between the two groups. Pedagogical implications pertaining to the potential impact of anonymous marking on feedback processes are discussed.     

心理健康标准研究的争鸣综述及其思辩

本文综述了近五年教育心理学界关于心理健康标准问题讨论的十余篇文章的观点 ,进而阐述了自己关于心理健康标准确定的主张 :心理健康标准应分为卫生学标准和教育学标准 ,精英的理想发展标准和大众的现实适应标准二个维度 ,形成一个二维结构     

人工智能网上评卷技术的应用探索

研究人工智能网上评卷技术的应用,内容包括:英语、数学填空题智能评分,辅助人工评卷一致性质检;语文、英语作文题型进行相似卷检测,辅助人工评分合适性质检;语文、英语作文题、政治、历史简答题等题型智能评分,辅助人工评卷大分差评分质检。经实验验证并在2018-2020年某省大规模考试网上评卷中应用,结果表明:人工智能评卷结果与人工评卷结果具有高度一致性,质量检测成效明显,可通过海量信息检索进行相似卷检测。     

《诗经》英译概述

文章对十九世纪以来,欧美和中国本土《诗经》英译的重要译家和译表进行了扼要的评述。指出了这些译本在翻译上的不同风格,兼及欧美诗经学的发展变化。从而表明《诗经》英译为中国文学和中国文化走向世界做出了巨大贡献。     

Academic essay writing as imitative problem solving: examples from distance learning

Students in tertiary education are often faced with the prospect of writing an essay on a topic they know nothing about in advance. In distance learning institutions, essays are a common method of assessment in the UK, and specified course texts remain the main sources of information the students have. How do students use a source text to construct an essay? The present paper presents a methodology for mapping the source text on to the finished student essay. The underlying assumption is that students are using a form of imitative problem solving when faced with the complex task of writing an essay. Twenty-two essays written by Open University students in the UK, based on three different questions, were analysed on the basis of the order in which novel concepts were introduced and the extent to which this order mirrored that of the source textbook. Correlations were then carried out between the structure of the essay, the structure of the source text and the eventual grade awarded. The average correlation for all three essays and source texts was 0.8, with some individual essays having a correlation of 0.98, demonstrating that the students were closely imitating the argument structure of the source text.