For a shopping mall, sales leakage occurs when consumer purchases facilitated by the mall are finalized outside it. These sales include, for example, catalog orders filled at the leased premises in a physical mall; For an Internet mall, they include the ones consumers make on an on-line store’s website after learning about the store from an Internet mall website. While these sales are difficult...

When a tangible product is sold, Virginia’s apportionment formula uses the sales factor to assign it to the state in which it is delivered. This destination approach means that customer location is a significant factor in the apportionment of income from the sale of tangible products. But when services and intangibles are sold, the sales factor assigns it based on an analysis of the income-prod...

BACKGROUND AND PURPOSE Over the past several years, decreased demand for and increased supply of imaging services has increased competition among outpatient imaging centers in the United States. This study hypothesizes that using a radiology sales representative and neuroradiologist as a team in marketing and sales will increase imaging referrals in outpatient imaging. MATERIALS AND METHODS F...

Drawing on the past literature on four retail service areas: content management, customer management, multi-channel management, and visitor traffic management, this research offers an empirical analysis of the relationships between these four service areas and the online sales performance of Web retailers. Using data from an independent source on the profiles as well as operational and sales pe...

In a developing economy the real profitability of an industry needs to be assessed neither on the basis of its increasing rate of return nor on investment in relative terms. In recent decades another or additional approach has been used for measuring the success of an organisation i.e. “Value added statement” (VAS). The value added statement can be defined as a statement of the value created by...

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Advertising is a form of communication that attempts to interpret the qualities of products, services and ideas in terms of consumer needs and wants. Some companies or organizations embrace advertising to achieve goodwill, high market share and sales. This research work is on the impact of advertising on sales volume with particular reference to igerian Bottling Company. The objective of the st...

The point of this paper is to measure empirically the distribution of the commodity tax burden between consumers and producers. For that purpose, two French reforms are studied. These reforms are steep decreases of the VAT rate on housing repair services on the one hand, and on new car sales on the other hand, the last sector being far more concentrated. The consumer share of the commodity tax ...