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Studies concerning Soviet taxation demonstrate a diversity of opinions on the nature of turnover taxes. Four major views on the subject have emerged: (1) turnover taxes are simply a sales (excise) tax on articles' of consumption sold to the Soviet consumer; (2) not all turnover taxes are a sales tax, some of them are a substitute for rent on production of certain industrial materials; (3) in addition to being a sales (excise) tax on consumer goods and rent on some industrial materials, there exists a third type of turnover tax which is levied on agricultural production of the peasantry; (4) turnover taxes are a portion of the surplus product produced in industry and agriculture.

Previous sales research remains limited to analyzing the influence of sales activities with sales agent tenure. To date, research on this subject has focused on the downstream direct or indirect impact of sales activities to sales performance, failing to consider whether sales activities impact a sales agent’s tenure. This paper aims to assess the effect of sales activities on sales performance and sales agent engagement on sales agent tenure through the lens of autonomous motivation to better understand sales activities as an overall sales process antecedent

Through the utilization of secondary sales operational data, this research demonstrates the influence of sales activities on multiple sales agent outcomes, while depicting the importance of sales managers creating an autonomous motivational climate.

This research demonstrates the direct relationship between sales activities to job engagement and sales performance. However, sales activities have a negative relationship to sales agent tenure, which require a sales manager to create an autonomous motivation to mediate the relationship between sales activities and sales agent tenure.

Organizations are provided with sample methodology and analysis to better determine how a culture grounded in autonomous motivation mediates sales activities and can be a catalyst for improving sales agent tenure. Then, provide a better understanding of the effect of actual sales activities on important sales department work outcomes.

The model is the first to test holistically the influence of sales activities on sales performance, sales agent engagement and tenure jointly by using actual secondary operational data. This study provides a glimpse of the real world balance a sales manager must consider between climate and activities. Plus, this study takes initial steps to study sales agent engagement, an under-researched construct in sales research.

Historically supply and demand have set the rent level for shops. Turnover rents were brought over from America in the 1980s as a way for landlords to benefit from the tenant's success without having to wait for the next rent review. In addition, from a property management viewpoint, landlords soon realised the benefit of having access to the turnover information of each store as it meant landlords could easily see who and which category of goods was doing well and who was failing. However, in the 2010s, there has been a huge change in shopping habits with many retailers adopting a business model that incorporates online transactions into the use of the physical store with, for example, click and collect. As a result, some landlords are beginning to see turnover rents as redundant for retailers with strong e-commerce strategies as they are only able to capitalise on the sales that happen in the physical store. Other landlords see the turnover information as crucial for running their centres and are searching for new ways to include all relevant sales, online and in-store in the lease. This briefing discusses the issues and challenges brought about by this change in retail practices.

This practice briefing is based on a series of interviews with the principal stakeholders in the retail market.

This briefing is a review of the UK retail market at the end of the 2010s and offers insights into the market going forward.

This briefing looks at how the change in sales technique used by retailers to encourage online sales will affect the future of the turnover rent leasing model used in UK shopping centres and other retailing locations.

Landlords are seeking to adopt leasing strategies where they have access to the turnover information without any loss of profit. This briefing identifies leasing models that will, with the agreement and partnership of the tenant allow agreements that include factors such as the halo effect, click and collect and multi-channel in-store purchases in the rent.

This study aims to investigate the direct effect of the behavior-based sales control system on job outcomes: salesperson’s performance and turnover intentions. The current study also intends to integrate these two streams by conceptualizing work engagement as a mediating variable between behavior-based sales control systems and salespersons’ job outcomes in the pharmaceutical sales context.

Data was collected through multi-stage stratified random sampling from a sample of 619 salespersons working in 20 pharmaceutical firms (multinational and national) through self-administered questionnaires.

The structural equation model yielded results indicating that the behavior-based sales control system was positively related to salespersons’ work engagement and negatively to turnover intentions while the relationship between the behavior-based sales control system and salespersons’ job outcomes was mediated by work engagement.

Two relatively separate lines of investigation have appeared in academic literature. The first line centered on sales force control systems and salespersons’ related consequences, whereas the second line of investigation emphasizes work engagement and its consequences. Although both lines are important, a diminutive research effort has been made to join these two different lines of investigation in sales management, specifically, in the pharmaceutical context. Focusing on this, the current research explores the role of an unexplored construct of work engagement in a pharmaceutical sales context. Second, it addresses the need to identify additional mediating variables to clarify the inconsistent relationship between sales control systems and job outcomes, such as job performance and turnover intentions.

Sees the objective of teaching financial management to be to help managers and potential managers to make sensible investment and financing decisions. Acknowledges that financial theory teaches that investment and financing decisions should be based on cash flow and risk. Provides information on payback period; return on capital employed, earnings per share effect, working capital, profit planning, standard costing, financial statement planning and ratio analysis. Seeks to combine the practical rules of thumb of the traditionalists with the ideas of the financial theorists to form a balanced approach to practical financial management for MBA students, financial managers and undergraduates.

Examines turnover functionality (high‐ and low‐performing quitters and stayers) in a business‐to‐business sales setting. Prior research indicates that antecedents of turnover frequency and turnover functionality are different. However, this may be an artifact of the way in which turnover has been measured. This study develops a new criterion of turnover functionality. Additionally, common antecedents of turnover frequency were examined to see if they could differentiate between high‐ and low‐performing quitters and stayers. The results indicate that several antecedents associated with turnover frequency are able to discriminate among different groups of high‐ and low‐performing quitters and stayers. Specifically, satisfaction with promotion, supervision, work, and global satisfaction contribute to our understanding of turnover functionality. Additionally, role conflict, role ambiguity, anxiety, evaluation of job alternatives, and intention to quit are also good discriminators of turnover functionality.

To contribute to the understanding of how to manage turnover, the purpose of this paper is to determine if sales managers have the ability to predict high levels of propensity to leave (PL) from variables readily available in personnel records, and on commonly used employee surveys.

The data used for the analysis of the study variables were collected from the sales forces of a total of ten firms across a variety of consumer and industrial product categories, resulting in a sample of 604 respondents. Data were analyzed via multiple discriminant analysis.

The analysis and test results demonstrate that discriminant sets of attitudinal variables, personal characteristics, and aspects of the job can be identified and used to establish meaningful classifications of a salesperson's PL. Organizational commitment, satisfaction with pay, family status, job involvement, level of education, and compensation plan were all found to be significant. Analysis fails to support the existence of several attitudinal variables generally thought to be predictors of PL.

The overarching implication to be drawn is that any effort to address salesperson turnover must be holistic, rather than limited to a narrow set of variables. These findings hold implications for sales management researchers and human resource/personnel managers.

Sport ticket sales is often positioned as a “foot in the door” to the sport industry due to ample job opportunities, but anecdotal reports of high turnover raise questions of the efficacy of recruitment, training and retention efforts in sport sales. The purpose of this study was to determine attrition levels among entry-level ticket sales personnel, observe whether entry-level sales positions lead to other non-selling positions within sport organizations and determine if education and market related variables are related to job tenure.

LinkedIn profiles were analyzed for 1,122 entry-level ticket salespeople listed in media guides between 2015 and 2019 in the “Big Four” North American professional sports leagues. Names were obtained from 26 NBA, 21 MLB, 20 NHL and 12 NFL teams. Survival analysis provided defection rates and demonstrated the relationship between those rates and key variables.

One in every four entry-level ticket salespeople defected within the first year and one in every two defected within 26 months. Only 8% moved on from ticket sales to a non-sales role within the sport industry. Increases in cost of living, working for an NFL team and having sport industry experience prior to taking a sales position decreased the likelihood of defecting, while increased distance between the salesperson's university and the team's location increased the likelihood of defecting.

This study applies survival analysis to a sport human relations context to understand turnover in a specific occupational discipline and establishes the turnover rate for sport sales positions.

The purpose of this paper is to investigate the impact of ISO 9000 certification on three dimensions of firm performance that are theoretically derived to have a relationship with the adoption of ISO 9000 standards, namely, sales revenue, cost of goods sold/sales revenue, and the asset turnover ratio (sales/total assets).

Employing a panel data approach covering all publicly traded companies in Brazil that had adopted the ISO 9000 standards from 1995 to 2006, the authors investigate the impact of the certification on firm performance using three categories of economic regression models: the pooling of cutting data with ordinary least squares, the fixed effects and the random effects.

ISO 9000 certification is found to be associated with an increase in sales revenues, decrease in cost of goods sold/sales revenue and increase in the asset turnover ratios of the certified firms.

The research findings suggest that companies large or small, irrespective of their capital structure (i.e. debt/equity) and cutting across industries will benefit from the adoption of ISO 9000 standards. However, the extent to which firms benefit from such adoption is likely to vary. Moreover, the generalizability of the research findings is limited by the size of the sample.

The paper's chief contribution lies in the validation of the signaling theory in the context of business organizations and extending the domain of research on this topic to emerging markets generally.

Although the focus of this issue is on investment in British industry and hence we are particularly concerned with debt and shares, the transactions and holdings in these cannot be separated from the range of other financial claims, including property, that are available to investors. In consequence this article focuses on an overview of the financial system including in Section 2 a presentation of the flow of funds matrix of the financial claims that make up the system. We also examine more closely the role of the financial institutions that are part of the system by utilising the sources and uses statements for three sectors, non‐bank financial institutions, personal sector and industrial and commercial companies. Then we provide, in Section 3, a discussion of the various financial claims investors can hold. In Section 4 we give a portrayal of the portfolio disposition of each of the major types of financial institution involved in the market for company securities specifically insurance companies (life and general), pension funds, unit and investment trusts, and in Section 4 a market study is performed for ordinary shares, debentures and preference shares for holdings, net acquisitions and purchases/sales. A review of some of the empirical evidence on the financial institutions is presented in Section 5 and Section 6 is by way of a conclusion. The data series extend in the main from 1966 to 1981, though at the time of writing, some 1981 data are still unavailable. In addition, the point needs to be made that the samples have been constantly revised so that care needs to be exercised in the use of the data.