By Jonathan Moreland, founder of and author of Profit From Legal Insider Trading.

NEW YORK ( TheStreet) -- Which insiders are selling and buying chunks of stocks?

Below are lists of the top 10 open-market insider purchases and sales filed at the Securities and Exchange Commission Monday, December 27, 2010 as ranked by dollar value. Company executives and directors are in the best position to assess the attractiveness of their firms' shares, and here is how many of them are voting their wallets! Please note, however, that these are factual lists, not buy and sell recommendations. Dollar value is only one metric to assess the importance of an insider transaction.

VMware (VMW) Emc Corp BO 81,900 $7,312,499
QR Energy Lp (QRE) Smith Alan L CEO,DIR
50,000 $1,000,000
Anadys Pharmaceuticals (ANDS) QVT Associates Gp BO 285,790 $345,806
General American Investors (GAM) Neidich Daniel DIR 9,102 $243,730
Pacific Sunwear (PSUN) Greek Investments BO 35,000 $197,750
New York Mortgage Trust (NYMT) Harvest Capital Strategies BO 15,000 $101,250
QR Energy Lp (QRE) Burgher Cedric W CFO 5,000 $100,000
Gyrodyne (GYRO) Lamb Paul L DIR 1,120 $89,600
QR Energy Lp (QRE) Geiger Paul W III VP,OO 4,100 $82,000
Opko Health (OPK) Frost Phillip Md CEO,CB
15,000 $56,531
Southern Copper (SCCO) Velasco German Larrea Mota CB,DIR 100,000 $4,860,000
Aaron S (AAN) Loudermilk R Charles Sr CB,DIR
204,564 $4,096,741
Acme Packet (APKT) Ory Andrew D PR,CEO
70,000 $3,830,877
Dril Quip (DRQ) Reimert Larry E CB,DIR 42,632 $3,362,199
Seacor Holdings (CKH) Blank Randall VP 24,229 $2,494,860
MKS Instruments (MKSI) Bertucci John R DIR 100,000 $2,454,000
Jabil Circuit (JBL) Morean William D DIR 100,000 $2,003,610
Developers Diversified Realty (DDR) Ahern Terrance R DIR 130,426 $1,802,015
Salesforce.Com (CRM) Benioff Marc CB,CEO
10,000 $1,341,339
Sapient Corp (SAPE) Moore J Stuart DIR,BO 103,853 $1,275,238

Key to Titles:A=Assistant, AI=Affiliated Investor, AO=Accounting Officer, BD=Business Development, BO=Beneficial Owner, CAO=Chief Accounting Officer, CB=Chairman, CCO=Chief Compliance Officer, CEO=Chief Executive Officer, CFO=Chief Financial Officer, CIO=Chief Information Officer, CO=Compliance Officer, COO=Chief Operating Officer, CT=Controller, CTO=Chief Technology Officer, DIR=Director, EVP=Executive Vice President, F=Founder, FO=Financial Officer, GC=General Counsel, HR=Human Resources, IO=Information Officer, IR=Investor Relations, LO=Legal Officer, MD=Managing Director, O=Officer, OO=Operating Officer, PR=President, PT=Partner, REL=Relative of an insider, SEC=Secretary, SH=Shareholder, SO=Sales Officer, TO=Technology Officer, TR=Treasurer, TT=Trustee, VCB=Vice Chairman, VP=Vice President, X=Ex Officer or other title displayed.

Jonathan Moreland is the founder of, which produces a weekly newsletter and offers professional screening and alerting tools to analyze a proprietary, real-time insider data feed. He is also the principal of Insider Asset Management, a registered investment advisor in New York. Mr. Moreland has been analyzing insider data professionally for two decades and has been a contributor to since 2001. A fundamental analyst with an MBA in finance, Mr. Moreland long ago identified insider data as an excellent first screen to determine where to focus his research efforts. He is quoted frequently in the media for his insider analysis and stock recommendations stemming from it. He is also author of Profit From Legal Insider Trading.

Under no circumstances does the information in this column represent a recommendation to buy or sell stocks. While he cannot provide investment advice or recommendations, Moreland appreciates your feedback; click here to send him an email.