The thesis of variance capitalization advocates that the cost variance is a part of product value, but that of variance expenditure maintains that the cost variance shall be recognized as period expense.

On the basis of making use of the relative research for reference made by domestic and overseas scholars,this article uses the positive research technique to compare and analyze the AB-share company s change of the net assets difference,expecting to make overall empirical appraisal to the effect of international harmonization of accounting standards.

Service-based Product Differentiation: one Mechanism of Service-enhancement;

On the product differentiation and its effect to the tariff policy under oligopoly;

Research on brand loyalty effect based on the model of product differentiation;

This paper established an analytical frame from imperfect competition,scale economics and H-O trade theory,and derived a gravity equation from homogeneous products and differentiated products.

Adopts Post-Chicago School s definition of monopoly,this paper designs a consumer demand function based on Logit model,computes the market performance of differentiated products firms merger by a numerical simulation approach,finally tests the whole evaluation process by a group of simulated data.

A model of vertical product differentiation with a triangular demand distribution;

In a three-stage dynamic game model based on vertical product differentiation,the article studies that enterprise s debt financing strategy imposes effect on product differentiation strategy and pricing decision under uncertainty,at the same time,we compare competition equilibrium outcomes with that under non-debt financing.

Based on a vertical product differentiation model with linear demand functions, we study the Evolutionary Stable Strategy (ESS) in a duopolistic market in which there are a high quality firm and a low quality firm.