十二、逐步解决生产资料价格“双轨制”

我国生产资料价格“双轨制”已存在多年。

今年消费市场展望

根据今年经济增长和物价控制目标测算,预计我国全年社会消费品零售额18530亿元,比去年增长18％左右。今年消费品市场将表现出以下一些特点:一是市场供求结构性矛盾增大。目前日用消费品市场货源充足,副食品市场稍呈偏紧,二是物价涨势有所回落,但总水平仍然偏高,三是消费领域拓宽。

重返关贸总协定与国内税收政策的转变

加入关贸总协定会引起我国税收收入结构的变化,本文首先对流转税、所得税及税本、税源、税基的反应和对策作了分析,然后提出了国内税收政策调整的若干问题,包括强化鼓励产品出口的措施、取消价税联动机制、贯彻效率优先原则、促进企业集团发展、建立稳定经济机制等方面的内容.

Optimal targeted advertising strategies based on consumers' value attributes

To evaluate the effects of consumers＇ value attributes on a firm＇s marketing strategies with targeted advertising, each consumer＇s value is measured according to the consumer＇s consuming behavior and consumption features. The baseline model in which a firm sends targeted advertising to myopic consumers with constant valuations is established. The results showthat, when a firm sells products to consumers with distinct values using the strategies of targeted advertising and discriminative price, the firm＇s equilibrium profit with targeted advertising may not always be higher than that using mass advertising, which depends on the ratio of high-value and low-value consumers. Then, three extension models are constructed.First, the firm sends targeted advertising to consumers with different targeting precisions. Secondly, the firm invests in the targeting precision of targeted advertising. Finally, the deliberation cost of rational consumers accepting the discriminative price and targeted advertising is considered. The results indicate that it is profitable for a firm to send targeted advertising to consumers with different value attributes.

Construction of Value Models of Consumer Creation for Agricultural Products Based on the Analytic Hierarchy Process(AHP)

With the increased competition of modern economy and globalization,consumer creation which based on the analysis of consumer behavior was more and more attentioned and respected by business.Based on the meaning and characteristics of agricultural product consumer creation,index system of value model of agricultural product consumer creation was put forward through analytical hierarchy process（AHP）.The weights of the indicators and related indicators of impact on the value were analyzed,and value models of agricultural product consumer creation were constructed to provide ideas for development of agricultural product consumer market and research of consumer value.Consumer creation was constructed to provide ideas for development of agricultural product consumer market and research of consumer value.

房地产业呼唤“名牌”

市场经济在运行中必然会出现“明星”企业。它们对行业的发展所产生的影响相当大,有时甚至能起到行业引导作用。而“明星”企业之所以成为“明星”就必须依靠自身的产品,要有“名牌”,没有“名牌”产品的企业很难成为业内的佼佼者,纵然由于幸运一时被推上浪尖亦将很快便消失。 市场经济不能没有竞争,有时还是相当严酷的竞争。

A Study on consumers＇ continuing to use online group-buying platforms： The impact of price performance expectations

In this study, we aim to understand the characteristics of online group-buying consumers and to investigate salient factors which influence the continuance intention of online group-buying platforms （OGBP） to bridge this knowledge gap. An expectation-confirmation model of information systems （IS） continuance is adapted to construct a research model in online group-buying contexts. A total of 289 complete and valid responses were collected. Our findings contribute to academics and practitioners in two ways： Firstly, our respondents show that they are young （93% of the respondents＇ ages range between 19 and 28 years old）, female （88% of the respondents）, and thrifty （82% of the respondents＇ transaction amounts are below US$16）. Secondly, based on our results, price performance expectations have a direct impact on confirmation. In addition, in contrast to the IS continuance model （Bhattacherjee, 2001）, the effect of perceived usefulness on satisfaction is not supported. Thus, in online group-buying settings, confirmation is the key antecedent of satisfaction. Satisfaction and perceived usefulness are significantly associated with OGBP continuance intention. Consequently, in addition to offering a wide assortment of merchandise and a convenient online shopping experience to enhance customers＇ perceived usefulness of OGBP, OGBP managers should aim low-price marketing strategies at this female, young, thrifty and price-sensitive segment to transcend consumers＇ price expectations and attract consumers＇ continued intention to visit OGBP.

Research on spending policy for university endowment funds

University endowment funds are important capitals in many universities in China today. A lot of universities target their endowment spending at a fixed spending ratio. Because of volatile inflation, it is not optimal. In this paper, the author analyzes the importance of spending policy of university endowment funds, and suggests two models in accordance with inflation-adjusted value.

Research on Optimal Delivery Days and Customer Satisfaction Based on Quality Costs

Customer satisfaction is an important index to evaluate the competitiveness and efficiency of an enterprise. Every enterprise is confront with the subject of supplying with the customer satisfactory products at the lowest costs and the highest manufacturing speed. Regarding the delivery days of a coach company as a design variable, this paper builds up an optimization model of customer satisfaction, and suggests an effective method to reduce costs and increase customer satisfaction based on analysis and research.

The role of physical activity and exercise in obesity and weight management: Time for critical appraisal

The prevalence of overweight and obesity has increased dramatically during last 3 decades with devastating consequences to public health. Recommended strategies to reduce obesity have focused on healthier diet and physical activity （PA）. Clearly, these approaches have not been successful, but whether this is due to failure to restrict energy intake or to maintain high levels of energy expenditure has been the subject of great controversy. Consequently, there has been a great deal of confusion about the role of PA and exercise in obesity and weight management. In this article, the theoretical basis for considering reduced PA and energy expenditure as the cause of obesity is appraised. Further, the role of PA in food intake and weight control is examined. The idea that obesity is caused by consistent deeline in daily energy expenditure is not supported either by objective measures of energy expenditure or physiological theory of weight gain alone. However, since voluntary exercise is the most important discretionary component of total daily energy expenditure, it can affect energy balance. Therefore, PA and exercise hold potential as part of the solution for the ongoing obesity epidemic.

An Empirical Investigation of the Resource-based Antecedents of Customer Value in Turbulent Environments in China

With the increasingly turbulent environment and the significant role of customers in business success, creating and delivering superior customer value by deploying unique competences of a firm has been winning more attention. However, studies of customer value seem rather divergent and fragmented, and few studies, if any, have been conducted to identify the distinctive capabilities that determine the effective and efficient creation and delivery of customer value. This paper tries to bridge such gaps and explores the fundamental antecedents of customer value in turbulent environments in perspective of a resource-based theory. Based on the structural equation models developed, we find that technological competences, integrative competence and strategic flexibility are the key resource-based antecedents of customer value while no evidence is found to support the impact of marketing competences on customer value. Furthermore, only the moderating role of marketing turbulence in the relationship between customer value and strategic flexibility is detected and supported.

Research on Energy Consumption Evaluation Combined with Endogenous Pollutants of China Based on Entropy-Topsis

The traditional evaluation of energy consumption mostly introduces pollutants as a negative economic output into evaluating model,ignoring the configuration relationship among the energy input,pollutants as well as economic output.This paper considers the overall process of energy consumption and constructs an evaluation indication system of energy consumption level combined with endogenous pollutants based on entropytopsis method,then makes empirical research.The results show that China's energy consumption level presents a fluctuant rise in the premise of emission.Energy consumption level depends on the relationship among energy input,pollutants and economic output.The raise of energy consumption level should not increase economic output and reduce pollutant emission at the expense of environment.Finally,the whole paper puts forward the countermeasures to improve the overall level of energy consumption.

Authorized variance analysis with consumption rate

On the base of budget or plan information, comparing with actual results, making variance analysis, finding real reasons behind variance, this is important way of control and also important function of budget. However, without consideration of changes of environment, there are some limitations for static variance analysis with benchmark of plan data. Adjusting for benchmark according to actual condition, then doing variance analysis, these will improve utilization of variance analysis. Adjusted benchmark is often known as authorized cost/profit. For different understanding for authority concept, with RCA＇s （the abbreviation for Resource Consumption Accounting） view and numerical examples, this paper brings out the concept of consumption rate variance to promoting deeper understanding and analyzing reasons behind variance.

Is the Purchasing Power Parity Supported by the Data？

This report mainly examines whether the Purchasing Power Parity （PPP） theory is supported by the data. The data used in the report contains the exchange rate of US dollar against New Zealand dollar, Consumer Price Index （CPI） of the US, and Consumer Price Index of New Zealand. The time period of the data is from September 30th, 1914 to March 31st, 2010, the data were collected quarterly. Mathematical regressions and graphs are contained in the research. In this research, the simplified form of the PPP theory is analyzed, and then there is a comparison between the spotted exchange rates and the expected exchange rates. Finally, the observation on long-run PPP is explained. The key conclusion of this research is that, the PPP theory is not supported by the data, however, the long-run PPP does hold.

Static Model Classification Status： Taking Into Account Emerging External Factors

Analysis of the problem of predicting bankruptcy shows that foreign and domestic models included only internal factors of enterprises. But the same indicators of internal factors in the rapidly changing external environment can lead to bankruptcy, and not in others. External factors are the most dangerous, because the possible influence on them is minimal and the impact of their implementation can be devastating. This paper focuses on the same factors to assess the impact of the macroeconomic indicators （extemal factors） on the parameters of static models predicting a local approximation of the crisis at the plant. To accomplish the purpose, a Spark set of 100 companies was compiled, including 50 companies which officially declared bankruptcy in the period of 2000-2009 and 50 stable operating companies with a random sample of the same time period. External factors were extracted from the Joint Economic and Social Data Archive1 The author compared two data sets： （1） microeconomic indicators--money to the total liabilities, retained earnings to total assets, net profit to revenue, Earnings Before Interest and Taxes （EBIT） to assets, net income to equity, net profit to total liabilities, current liabilities to total assets, the totality of short-term and long-term loans to total assets, current assets to current liabilities, assets to revenue, equity to total assets, and current assets to revenue; and （2） external factors--index of real gross domestic product （GDP）, industrial production index, the index of real cash incomes, an index of real investments, consumer price index, the refinancing rate, unemployment rate, the price of electricity, gas prices, oil price, gas price, dollar to ruble, ruble euro Standard ＆ Poor （S＆P） index, the Russian Trading System （RTS） index, and region. The aim of the comparison results paging classes ＂insolvent＂ and ＂non-bankrupt＂ is achieved using two methods： classification and discrimination. In both methods, computational procedures are realized with the use of algorithms linear regression, artificial neural network, and genetic algorithm. In the 2-m model, data set includes both internal and external factors. The results showed that the inclusion of only the microeconomic indicators, excluding external factors, impedes models about two times.

Sensory Evaluation of Flavored Soy Milk-Based Yogurt： A Comparison between Jordanian and Malaysian Consumers

Soy yogurt has gained significant popularity due to its nutritional health benefits. The objectives of this study were to develop flavored yogurt from soybean milk with reduced soy aftertaste by the addition of 30% （wt/wt） strawberry or orange jam in conjunction with a lactic acid fermentation. Soy milk-based yogurt products were assessed for microbial quality and for acceptability by a panel of Jordanian and Malaysian consumers. Sixty-one individuals, of whom 75.4% （n = 46） were Jordanian and 24.6% （n = 15） were Malaysian, evaluated the plain and flavored soy milk-based yogurt. The overall acceptability of orange and strawberry soy yogurt was rated significantly higher than plain soy yogurt. In general, the orange and strawberry soy yogurt received higher sensory ratings from Malaysian than Jordanian consumers. In addition, formulations with orange jam received higher scores than those flavored with strawberry. Shelf life tests showed that soy yogurt was acceptable for at least 8 d without perceptible spoilage. Therefore, the approach used yielded flavored products with better acceptability and improved sensory attributes, including decreased intensity of off flavor, with suitable shelf life at 4 ℃.

Comparative Analysis of Household Consumption Pattern of Local and Imported Rice in Ekiti State, Nigeria

The paper examined the consumption pattern and attitude of households for local and imported rice in Ekiti State, Nigeria. The specific objectives of the paper are to： examine the household preference and consumption level of local and imported rice, examine price variation between local and imported rice and identify the major problems confronting marketers of local and imported rice. Data were collected from 100 randomly chosen households with the aid of structured questionnaire. Data collected were analyzed with the use of descriptive statistics such as frequency, percentages, chi-square, t-test and regression analysis. The paper revealed among others that majority of the respondents prefer to consume local rice to imported rice because of its more palatability, health benefits, readily availability and relatively cheap price. The average price per kilogramme of local rice is 200 Naira compared to that of imported rice which is 300 Naira. The difference in price is as a result of exchange rate and costs associated with smuggling of imported rice across the border of Nigeria from neighbouring countries. Nonetheless, the quality of local rice is still very low when compared to imported rice in terms of degree of impurities such as stone and shafts and the level of polishing.

A Study on the Evaluation Method and Evaluation Model of the Effectiveness of Consumer Financial Education

With the understanding of the importance of financial education and research, the study of the effectiveness of financial education is more and more, but there have been debate on the effectiveness of financial education and education costs. This paper summarizes and classifies the methods and models to improve the effective research of financial education, including improving the effectiveness of financial education and improving the effectiveness of financial education through the design of different educational methods. The guiding principles of the evaluation of the effectiveness of financial consumer education proposed by the International Financial Consumers＇ Education Network （INFE） and the guidance of our government on the evaluation of the effectiveness of financial education.

Evaluation of the Regulation of Antibiotics Consumption in Bujumbura, Burundi

Abstract： Background： Antibiotic self-medication is highly prevalent in the developing countries. The objective of the study was to evaluate self-medication with antibiotics and the regulation of antibiotics consumption in the private and public pharmacies of the urban area of Bujumbura. Methods： A cross sectional study using self-administered questionnaire was conducted in private and public pharmacies of Bujumbura. 460 clients were randomly chosen and 32 sellers randomly selected from January to September 2015 and interviewed. Results： Of the 460 participants, 186 （40.43%） practiced self-medication to antibiotics. The average age was 34.89 years. Abdominal pain was the first motivation to practice self-medication （20.8%）. Amoxicillin was the antibiotic most commonly used （47.3%）. Inaccessibility to health care facilities due to the lack of financial resources was cited to be the root of this phenomenon （62%） and these antibiotics were mostly acquired from community pharmacies without prescriptions （84.4%）. Conclusions： The high cost of care and the low level ofstudy of the patients are factors favoring this phenomenon. A national policy for regulation use of antibiotics without a medical prescription and an educational program to general population on the effective use of antibiotics are therefore needed.