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1 – 10 of over 13000Studies 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…
Abstract
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.
Gordon Wills, Sherril H. Kennedy, John Cheese and Angela Rushton
To achieve a full understanding of the role ofmarketing from plan to profit requires a knowledgeof the basic building blocks. This textbookintroduces the key concepts in the art…
Abstract
To achieve a full understanding of the role of marketing from plan to profit requires a knowledge of the basic building blocks. This textbook introduces the key concepts in the art or science of marketing to practising managers. Understanding your customers and consumers, the 4 Ps (Product, Place, Price and Promotion) provides the basic tools for effective marketing. Deploying your resources and informing your managerial decision making is dealt with in Unit VII introducing marketing intelligence, competition, budgeting and organisational issues. The logical conclusion of this effort is achieving sales and the particular techniques involved are explored in the final section.
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Zheng-Xin Wang, Ji-Min Wu, Chao-Jun Zhou and Qin Li
Seasonal fluctuation interference often affects the relational analysis of economic time series. The main purpose of this paper is to propose a new grey relational model for…
Abstract
Purpose
Seasonal fluctuation interference often affects the relational analysis of economic time series. The main purpose of this paper is to propose a new grey relational model for relational analysis of seasonal time series and apply it to identify and eliminate the influence of seasonal fluctuation of retail sales of consumer goods in China.
Design/methodology/approach
First, the whole quarterly time series is divided into four groups by data grouping method. Each group only contains the time series data in the same quarter. Then, the new series of four-quarters are used to establish the grey correlation model and calculate its correlation coefficient. Finally, the correlation degree of factors in each group of data was calculated and sorted to determine its importance.
Findings
The data grouping method can effectively reflect the correlation between time series in different quarters and eliminate the influence of seasonal fluctuation.
Practical implications
In this paper, the main factors influencing the quarterly fluctuations of retail sales of consumer goods in China are explored by using the grouped grey correlation model. The results show that the main factors are different from quarter to quarter: in the first quarter, the main factors are money supply, tax and per capita disposable income of rural residents. In the second quarter are money supply, fiscal expenditure and tax. In the third quarter are money supply, fiscal expenditure and per capita disposable income of rural residents. In the fourth quarter are money supply, fiscal expenditure and tax.
Originality/value
This paper successfully realizes the application of grey relational model in quarterly time series and extends the applicable scope of grey relational model.
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The Howard Shuttering Contractors case throws considerable light on the importance which the tribunals attach to warnings before dismissing an employee. In this case the tribunal…
Abstract
The Howard Shuttering Contractors case throws considerable light on the importance which the tribunals attach to warnings before dismissing an employee. In this case the tribunal took great pains to interpret the intention of the parties to the different site agreements, and it came to the conclusion that the agreed procedure was not followed. One other matter, which must be particularly noted by employers, is that where a final warning is required, this final warning must be “a warning”, and not the actual dismissal. So that where, for example, three warnings are to be given, the third must be a “warning”. It is after the employee has misconducted himself thereafter that the employer may dismiss.
Knight's Industrial Law Reports goes into a new style and format as Managerial Law This issue of KILR is restyled Managerial Law and it now appears on a continuous updating basis…
Abstract
Knight's Industrial Law Reports goes into a new style and format as Managerial Law This issue of KILR is restyled Managerial Law and it now appears on a continuous updating basis rather than as a monthly routine affair.
A distinction must be drawn between a dismissal on the one hand, and on the other a repudiation of a contract of employment as a result of a breach of a fundamental term of that…
Abstract
A distinction must be drawn between a dismissal on the one hand, and on the other a repudiation of a contract of employment as a result of a breach of a fundamental term of that contract. When such a repudiation has been accepted by the innocent party then a termination of employment takes place. Such termination does not constitute dismissal (see London v. James Laidlaw & Sons Ltd (1974) IRLR 136 and Gannon v. J. C. Firth (1976) IRLR 415 EAT).
Properly conceived, conducted and interpreted, motivation research can be an extremely powerful management tool, designed to help the manufacturer or advertiser to sell more…
Abstract
Properly conceived, conducted and interpreted, motivation research can be an extremely powerful management tool, designed to help the manufacturer or advertiser to sell more goods. Its aim is to expose the market situation, explain it and suggest courses of action which will lead to desired changes. It is a way of looking at a problem rather than a collection of specialist techniques and is strictly practical. Hence it can be used alongside other market research tools for the solution of marketing problems and can be applied to a wide range of business activities. Much of its development has been in the advertising field but it can also help in the formulation of production policy, solving packaging problems and marketing operations. It is examined here in all these contexts. The idea of motivation research, the reasons for its use and the techniques by which to apply it are discussed, as well as the pitfalls that are likely to occur. New and imaginary case studies are used throughout to illustrate points. A review of the subject literature is included.
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John Gattorna, Abby Day and John Hargreaves
Key components of the logistics mix are described in an effort tocreate an understanding of the total logistics concept. Chapters includean introduction to logistics; the…
Abstract
Key components of the logistics mix are described in an effort to create an understanding of the total logistics concept. Chapters include an introduction to logistics; the strategic role of logistics, customer service levels, channel relationships, facilities location, transport, inventory management, materials handling, interface with production, purchasing and materials management, estimating demand, order processing, systems performance, leadership and team building, business resource management.
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Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some…
Abstract
Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.
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Sporting goods retailing is a significant sector within the sport industry with the total revenue of this sector reaching $52.2 billion in 2018. Beset with formidable competition…
Abstract
Purpose
Sporting goods retailing is a significant sector within the sport industry with the total revenue of this sector reaching $52.2 billion in 2018. Beset with formidable competition, sporting goods stores are compelled to augment their merchandise with service and improve retail quality. The purpose of this study is to investigate retail quality of sporting goods stores (RQSGS).
Design/methodology/approach
Based on 27,793 online reviews of 1481 stores in the United States, this study used Leximancer 4.0, a text mining software, to identify critical retail quality dimensions associated with sporting goods stores, and further explored the most salient dimensions among different levels of ratings.
Findings
Customer service and store aspects are the two higher-order dimensions of RQSGS; holistic experience, manager and staff are three themes under customer service, and product, B&M store and online–offline integration are three themes under store aspects. Furthermore, extreme reviews focus more on customer service, whereas lukewarm reviews focus more on store aspects.
Practical implications
Knowledgeable staff, managers and online–offline integration are instrumental in creating superior retail quality. Sporting goods stores should enhance hedonic and social values for consumers in order to ward off online competitions.
Originality/value
This study explored retail quality dimensions that are pertinent to sporting goods retailing utilizing text mining methods. This study to certain extent cross-validated the existing retailing literature that is developed on alternative methods.
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