我国股份公司股权结构改革初探——从会计学角度分析

我国股份公司的股权结构改革采取的是渐进式改革的道路。渐进式改革使得中国的经济保持了稳定的增长,渐进式改革在中国可谓是取得了极大的成功。但是,随着市场经济的进一步发展,由于转轨不彻底而带来弊端也越来越明显,最突出的就是股份公司的股权资本结构问题。本文将就股份制公司的股权结构问题展开讨论。     

论收买被拐卖的妇女、儿童犯罪形成原因及对策

收买被拐卖的妇女、儿童是一种严重侵犯人身自由权利的犯罪。本文探讨了我国收买被拐卖的妇女、儿童犯罪形成的原因,对如何预防和打击此类犯罪提出了一些对策和思考。     

Motivation for online impulse buying: A two-factor theory perspective

Impulse buying accounts for a large proportion of consumer shopping behavior in the bricks-and-mortar retail market. Online retailers also expect to profit from impulse buying. It is therefore interesting and beneficial to investigate the design elements of online stores and the sales promotion stimuli that e-retailers can use to either arouse consumers’ desire or decrease their self-control to evoke their purchase impulses. This study seeks to explicitly identify the factors associated with online store design and sales promotion stimuli that most affect online impulse buying behavior throughout the consumer decision-making process. Drawing on the two-factor theory, it successfully identifies the hygiene and motivation factors that trigger online impulse buying. The questionnaire responses of 239 valid respondents revealed that most of the hygiene factors are associated with the design of online stores, and all of the motivation factors are forms of sales promotion stimuli that effectively facilitate online impulse buying and present utilitarian or hedonic benefits to consumers. This study also identifies the most effective sales promotion stimuli and offers a comprehensive checklist for Web designers. Moreover, the distribution of motivation and hygiene factors for each stage of the EKB model is uneven, and some stages include only hygiene factors. The findings of this study demonstrate that the triggers of consumers’ online shopping behavior do not always apply to online impulse buying, and have important implications for impulse buying research and practice.     

北洋政府时期长芦盐区“体制内私盐”述评

北洋政府时期,在长芦盐区,因引岸专商制沿袭已久,弊端丛生。官吏、兵弁、商人等利用其制度漏洞,偷漏贩运私盐,使得长芦盐区＂体制内私盐＂盛行。在芦盐产、运、销的各个环节,均存在私盐。在生产环节,存在＂滩私＂;在储存环节,存在＂坨私＂;在运销环节,存在＂邻私＂。     

团购导航网站用户满意度研究

为了对团购导航网站进行较为客观的用户满意度评价,本文在文献回顾、专家咨询、问卷调查的基础上,运用因子分析法归纳出影响团购导航网站用户满意度的五大公因子：网站界面、网站性能、网站信息质量、网站服务、网站形象,并由此建立了相应的评价指标体系。然后以此为基础,提出了运用灰色关联分析法对团购导航网站用户满意度进行测评,并建议结合第三方监测机构的监测数据对导航网站的实际运营情况进行分析,最后利用本文提出的指标体系和研究方法,对3个团购导航网站进行了实证分析。有利于网站运营者从用户角度出发,发现网站存在的缺陷,并为网站改进指明了方向。     

消费者对竞猜型体彩的态度、信念对其产品口碑传播的影响研究

摘要：口碑传播可以有效预测并提高产品的销量。从消费者资产价值的视角出发,以消费者对竞猜型体育彩票的态度和信念与其产品口碑传播意向间的影响关系为研究对象,运用相关、回归等分析方法,探讨了态度和信念及其两者的交互项对产品口碑传播意向的影响作用。研究结果表明：态度和信念均能显著提升消费者对竞猜型体育彩票的产品口碑传播意向,但信念提高产品口碑传播意向的程度要大于态度;态度和信念的交互项对竞猜型体育彩票消费者的产品口碑传播意向也具有显著的提升作用,且只有在弱信念条件下,消费者对竞猜型体育彩票的态度和信念才会存在正向交互效应,而在强信念条件下这种交互效应并不存在。研究认为,在制定竞猜型体育彩票营销策略时,不仅要关注竞猜型体育彩票消费者的认知信息和情感信息,更需要重视消费者对竞猜型体育彩票的信念;在对竞猜型体育彩票发动产品口碑传播策略时,营销管理人员应尽量选择具有弱信念、强态度特质的消费者作为该策略的参与者。     

买壳上市"壳"的价值分析

自中国证券市场诞生以来,许多公司通过资本市场获得了巨大的发展,但也有相当数量的上市公司由于产业定位或经营管理方面的原因,失去了发展的能力和投资价值,从而沦为被其他上市公司并购或非上市公司买壳上市的"壳资源"公司。本文主要从买壳方的角度出发,把买壳上市作为一种多层次的兼并收购和利益追求行为,分层次地讨论公司的价值,以"壳"的价值为研究终点和重点,为探索合适并具有操作性的壳的定价提供理论依据。     

浅析为境外窃取、刺探、收买、非法提供国家秘密、情报罪与间谍罪的区别

为境外窃取、刺探、收买、非法提供国家秘密、情报罪是指为境外的机构、组织、人员窃取、刺探、收买、非法提供国家秘密、情报行为。该罪是1997年刑法新增的罪名,用于解决1979年刑法制定后日益增多的非间谍人员为境外非间谍机构窃取、刺探、收买、非法提供国家秘密、情报的行为。本罪易于同其他涉及国家秘密的犯罪混淆,本文试图分析本罪与间谍罪的区别。     

Cognitive load during planned and unplanned virtual shopping: Evidence from a neurophysiological perspective

Rapid adoption of virtual-reality-assisted retail applications is inadvertently reshaping consumer buying patterns, making it crucial for businesses to enhance their shopping experience. This new scenario challenges marketers with unique hurdles in both the commercialization of products and in managing information cues derived via VR retailing. Therefore, this study examined consumers’ impulsive behavior and unplanned purchases in a virtual retail store, using self-reports and electroencephalography. Borrowing assorted perspectives from retailing, virtual reality, and neuromarketing literature, we extended the stimulus-organism-response framework to evaluate how unplanned behavior evolves through conscious and unconscious measures. We found that consumers’ impulsiveness was significantly associated with their unplanned expenditure and the number of unplanned purchases. Using mediation analysis, we observed that flow experience during shopping partially mediated the relationship between the sense of presence and the desire to stay longer in a virtual shopping store. Desire to stay in the virtual store positively influenced store satisfaction, basket-size deviation, and budget deviation. Additionally, cognitive workload obtained via electroencephalogram revealed significant differences during both planned and unplanned purchases. These findings provide fresh opportunities for retailers to leverage the disruptive potential of immersive and interactive virtual technology to transform consumer shopping experiences.     

基于捆绑价格促销的冲动性购买购后评价作用研究

以捆绑价格促销为诱因,探讨了消费者冲动性购买后满意和后悔对再冲动性购买的影响,研究结果表明:冲动性购买后的满意加强了消费者再次冲动性购买的倾向,而后悔作为缓冲剂削弱了消费者的再冲动性购买的倾向。同时,捆绑价格呈现方式和捆绑方式对消费者初次冲动性购买和再次冲动性购买具有不同的影响。