Relevant bibliographies by topics / Value-added-sales

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Value-added-sales'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Value-added-sales"

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Echchakoui, Saïd. "Relationship between sales force reputation and customer behavior: Role of experiential value added by sales force." Journal of Retailing and Consumer Services 28 (January 2016): 54–66. http://dx.doi.org/10.1016/j.jretconser.2015.07.014.

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Aprilya, Ayu Nur, Diana Dwi Astuti, and Lia Rachmawati. "Faktor – Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2014-2018." JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN 1, no. 2 (2021): 100–116. http://dx.doi.org/10.31967/jakuma.v1i2.408.

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This study aims to determine the influence of Sales Growth, Firm Size, Value Added Capital Employee (VACA), Value Added Human Capital (VAHU), and Structures Capital Value Added (STVA) on Profitability in Manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014 - 2018. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2018. The sampling technique in this study used purposive sampling. The sample in this study were 60 companies from 184 manufacturing companies listed on the Indonesia Stock Exchange (BEI). The data analysis technique used is multiple linear regression analysis. The results of this study indicate that there is a simultaneous influence on Sales Growth, Firm Size, Value Added Capital Employee (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) on Profitability in Manufacturing companies for the period 2014-2018. Based on the partial test of Firm Size and VAHU variables has a significant effect on profitability. While the Sales Growth variable VACA, and STVA showed that the results have no and significant effect on profitability.
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Haydu, John J., Alan W. Hodges, Charles R. Hall, and John L. Cisar. "Sales, Value Added and Employment Impacts of the United States Sod Production Industry." Journal of Environmental Horticulture 25, no. 2 (2007): 55–60. http://dx.doi.org/10.24266/0738-2898-25.2.55.

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Abstract A study using government secondary data in conjunction with primary data collected through a national survey was conducted to assess the importance of the sod production industry to the United States economy. Results indicate that the 2,124 sod farms contributed over $1.72B in gross output or sales impacts to the U.S. economy, $1.31B in value added, employed 13,454 people, and paid $28.6M in indirect business taxes. The top five producing states in terms of sales impacts include Florida ($344M), Texas ($183M), Alabama ($118M), Georgia ($116M) and Oklahoma ($84M), accounting for nearly 50% of total sales.
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Cao, Xinyu (Jason), and Shengnan Lou. "When and How Much Did the Green Line LRT Increase Single-Family Housing Values in St. Paul, Minnesota?" Journal of Planning Education and Research 38, no. 4 (2017): 427–36. http://dx.doi.org/10.1177/0739456x17707811.

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Studies quantifying value added of transit often cannot differentiate whether the premiums are transit effects or location effects. Limited studies have examined the timing of value added. Using before and after data, this study explores the impact of the Green Line LRT on housing sales prices. Compared to the studied period before its funding announcement, its announcement increased housing values by $9.2/sq ft and its commencement increased sales prices by $13.7/sq ft. Further analyses show that housing value appreciation actually occurred after the announcement but before the commencement. Thus, using the right timing of value added is critical for value capture programs and benefit–cost analysis.
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Sivramkrishna, S. "Estimating Value Added by Brands from Market Data: An Application to the Indian Toilet Soap Market." Vision: The Journal of Business Perspective 7, no. 1 (2003): 113–21. http://dx.doi.org/10.1177/097226290300700110.

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Tracking the value added by brands over time and across market segments can be an important input to corporate strategic planning. Unfortunately, measures of value added by brands have relied on elaborate consumer experiments or surveys. We propose a measure or index of value added by brands (IVAB) that can be computed from market price-sales data. As a practical and low-cost tool, the IVAB can be used to monitor on a regular basis a company's brand management activity and its relative position in markets where competitors influence each other's performance. The computation of IVAB is illustrated with secondary price-sales data on the Indian toilet soap market.
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Iorwerth, Aled ab, and John Whalley. "Efficiency considerations and the exemption of food from sales and value added taxes." Canadian Journal of Economics/Revue Canadienne d`Economique 35, no. 1 (2002): 166–82. http://dx.doi.org/10.1111/1540-5982.00126.

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Boonvorachote, Tanachote, and Rapeepat Sakulveeraphan. "Financial Performance in Thai Food Industry." KnE Life Sciences 4, no. 2 (2018): 277. http://dx.doi.org/10.18502/kls.v4i2.1682.

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This paper aims to rank priority on companies’ performance improvement for Thai medium- and large-sized food industry: cost-efficiency seeking and value-added creation. Listed (large-sized) companies of Thai food industry show better performance than non-listed (medium-sized) companies in every measurement dimension, for examples, larger company sizes, higher profitability and lower costs of capitals. In short run, Thai non-listed food companies should aim for seeking cost-efficiency from production and financial cost reduction including foreign exchange risk due to their main sales volumes relying on export market. To enhance companies’ value for Thai listed food companies, companies’ economic value-added increases by fixed asset turnover, profit margin, sales growth, and time interest earned. On the other hand, Average costs of capitals (WACC) are negatively related to economic value-added. The food companies with high EVA will have lower costs of capitals. The listed companies achieve their value enhancing target quite satisfied, while non-listed companies should set this value-enhancing target for their long-run goal Keywords: Economic Value-Added; Cost Efficiency; Thai Food Industry
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Aklimawati, Lya. "Value-added Product on Coffee Marketing in Pasuruan District." Pelita Perkebunan (a Coffee and Cocoa Research Journal) 33, no. 3 (2017): 211. http://dx.doi.org/10.22302/iccri.jur.pelitaperkebunan.v33i3.296.

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Development of household coffee industry can be used as a strategy to redistribute farmers’ household income. Through production process, farmer can create value-added by producing high value commercialized products. The objective of this research were to assess coffee price dynamics in Pasuruan district; and to analyze the value-added of coffee products produced by farmers. This research was carried out in Pasuruan district including Prigen, Tutur, Purwodadi, Purwosari, and Puspo sub-districts. Respondents were selected by using snowball sampling method as much as 16 farmers. Data used in this research preferred primary data with secondary data as a supporting data. Data were analyzed with descriptive analysis, inductive analysis, and Hayami method. The results showed that the average of farmer’s share in Robusta coffee sales had exceeded 80% of the international market and Lampung spot market. meanwhile, the average of farmer’s share in Arabica coffee sales was more than 40% of the international market and Medan spot market. Higher value-added could be created by conducting downstream processing as one of product diversification activities. Robustaand Arabica coffee which had been marketed as roasted coffee and ground coffee would provide a higher value-added than that of primary products (cherries, dried cherries, green bean). Based on these cases, farmers could gain the highest value-added by marketing ground coffee products.
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Park, Seolah. "Handset Contract Subsidy and the Value Added Tax Base- Focusing on the sales discount -." Korean Lawyers Association Journal 65, no. 5 (2016): 273–99. http://dx.doi.org/10.17007/klaj.2016.65.5.007.

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Mikesell, John L. "Changing the Federal Tax Philosophy: A National Value-Added Tax or Retail Sales Tax?" Public Budgeting Finance 18, no. 2 (1998): 53–68. http://dx.doi.org/10.1046/j.0275-1100.1998.01134.x.

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Dissertations / Theses on the topic "Value-added-sales"

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Sunde, Torstein, and Leif Magnus Ranum Ekås. "Venture Capital Trade Sales : Introducing the Acquirer's Perspective on Venture Capitalists' Non-Financial Value-Added." Thesis, Norges teknisk-naturvitenskapelige universitet, Institutt for industriell økonomi og teknologiledelse, 2012. http://urn.kb.se/resolve?urn=urn:nbn:no:ntnu:diva-20959.

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Research on venture capital has by large concluded that the venture capitalist (VC) adds non-financial value to his portfolio firms. The vast majority of venture capital exits are trade sales; and trade sales involves an acquirer spending a lot of effort on evaluating the portfolio firm. The acquirer has however not been given a voice in the research on the non-financial value created by the VC. This thesis contributes to research on venture capital by introducing the acquirer’s perspective on how venture capitalists can add value to their portfolio firm. The thesis is paper based, with the main academic contribution inherent in the appended papers. The reader will be introduced to the field of research through an opening document. Paper one is based on a thorough literature review of both VC NFVA and M&A research and interviews with nine seasoned M&A actors. Paper two and three are based on three case studies of Norwegian trade sale exits, with the VC, the CEO and the acquirer as embedded units of analysis. Paper one takes the first step to develop the acquirer’s perspective by combining literature on the acquirer’s due diligence (DD) process and empirical evidence from DD on entrepreneurial firms. The paper indicates how the VC can add non-financial value from the acquirer's perspective. Paper two explores how the VC can create value for the acquirer through activities concerned with the motivation of the new venture team (NVT) to be acquired. The VC should keep a stern focus on both the intrinsic and extrinsic motivation of the NVT to create value from the acquirer’s perspective. Paper three looks closer at how the VC’s effort in professionalizing the portfolio firm’s standard of formal reporting systems and routines may contribute in reducing the risk associated with a trade sale. The VC should put in place formal control systems and routines to create value from the acquirer’s perspective. These papers have taken important steps to increase the understanding of how an acquirer values the efforts of the VC in a trade sale. This study is the first of its kind, and future researchers should continue to take use of the acquirer’s perspective to create a more nuanced picture of how the VC can add non-financial value.
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Edlund, Amanda, and Evelynne Geiger. "Challenges with Successful Marketing : A study to identify challenges and opportunities with introducing services of value-added-sales to customers within the prevailing steel manufacturing industry." Thesis, KTH, Skolan för industriell teknik och management (ITM), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-279588.

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Marketing is an essential part of the overall organization when it comes to introducing a company’s new offerings to the market. Therefore, customers need to be informed and aware of the company’s entire portfolio to be able to make correct decisions that benefit them. From a company’s perspective, an extended portfolio provides opportunities to explore new markets and improve the scope of its operations. The growing demand of additional services enables development of a more service-oriented business with value-added-sales for the industry. Consequently, the importance of finding an appropriate marketing strategy that promotes communication and long-term relationships with customers is relevant. Value-added-sales may be introduced to a greater extent, in order to maintain competitiveness among others. The purpose of this study is to contribute to an increased understanding of how marketing affects steelmaking companies to provide and inform customers with value-added-sales. Opportunities and challenges have been identified from employees’ point of view concerning the process of introducing value-added-sales, to later mitigate them with support factors to promote favorable marketing. To fulfill the research purpose, a case company was used, which is an official global steel company that traditionally provides product-based services based in Sweden, however, now focusing on extending their portfolio with value-added-sales, e.g. with supplementary services. The thesis has a qualitative approach by including internal interviews with the case company’s employees, as well as employees from an additional company that has a strong connection to the case company. Furthermore, a literature study was conducted to analyze existing theories in the research field to obtain suitable results. The results have emphasized the importance of education and training as well as decent relationship with the customers. The main findings contributed to factors concerning challenges with providing value-added-sales, which aimed to be mitigated: Cost-focused customers, Time-consuming, Internal knowledge, Outperform the customers, Internal support, and Sales focus. Accordingly, appropriate support factors were proposed to promote marketing of selling value-added-services.<br>Marknadsföringen utgör en viktig del i den övergripande organisationen när det gäller att introducera ett företagets nya erbjudanden på marknaden. Därför måste kunderna informeras och vara medvetna om företagets hela portfölj för att kunna fatta korrekta beslut som gynnar dem. Ur ett företags perspektiv, ger en utökad portfölj möjligheter att utforska nya marknader och förbättra företagets omfattning. Den växande efterfrågan på ytterligare tjänster möjliggör utveckling av en mer serviceinriktad verksamhet med mervärdesförsäljning för branschen. Således är det av vikt att hitta en lämplig marknadsföringsstrategi som främjar kommunikation och långsiktiga relationer med företagets kunder. Mervärdesförsäljning kan införas i större utsträckning för att upprätthålla konkurrenskraften på marknaden. Syftet med denna studie är att bidra till en ökad förståelse för hur marknadsföring påverkar stålindustriföretag för att förse och informera företagets kunder med mervärdesförsäljning. Utmaningar och möjligheter har identifierats ur medarbetarnas perspektiv när det gäller att införa mervärdesförsäljning, för att senare mildra dem med stödfaktorer för att främja en gynnsam marknadsföring. För att uppfylla forskningsändamålet användes ett fallföretag, som är ett officiellt globalt stålföretag i Sverige, men som nu fokuserar på att utöka sin portfölj mervärdesförsäljning, t.ex. med kompletterande tjänster. Avhandlingen har ett kvalitativt tillvägagångssätt genom att inkludera interna intervjuer med fallföretagets anställda, samt anställda från ett ytterligare företag som har en stark koppling till fallföretaget. Vidare genomfördes en litteraturstudie för att analysera befintliga teorier inom forskningsområdet för att erhålla lämpliga resultat. Resultaten har betonat vikten av utbildning och anständigt förhållande till kunderna. De viktigaste fynden bidrog till faktorer som rör utmaningar med att tillhandahålla mervärdesförsäljning, som syftade till att mildras: Kostnadsfokuserade kunder, Tidskrävande, Intern kunskap, Överträffa kunderna, Internt stöd, och Försäljningsfokus. Följaktligen föreslogs lämpliga stödfaktorer för att främja marknadsföring av försäljning av mervärdestjänster.
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Králová, Marie. "Daň z přidané hodnoty v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-162244.

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This diploma work focuses on the context of value added tax and accounting. The first part is devoted to the description of the sales tax and its difference from the value added tax. The sales tax was replaced with value added tax by the European Union so it is under the harmonization process control, which is briefly mentioned in the work. Furthermore diploma work contains general principles on which value added tax works, and describes the development of the reverse charge procedure, which is used for domestic transactions. Attention is also paid to the issues of tax evasion and fight against them. The last part focuses on the relationship between value added tax and accounting. Difference between tax and accounting documents, diagrams showing the charging of value added tax and the relationship between the revenues and the date of the chargeable event are mentioned.
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Šodková, Petra. "Daň z přidané hodnoty v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-199087.

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This diploma work focuses on value added tax in connection with accounting. Work is divided into two parts. The first one describes the development of the value added tax from the previous sales tax till the present form in the Czechoslovakian and in the Czech Republic. The work includes the proces of development of VAT in European Union as well. The second part is focused on differences which can appear between the tax base in VAT declaration and the revenues in accounting. There are described four main parts when can be higher/lower amount of tax base than the amount of revenues in accounting: time discrepancy, chargeable event which isn't the subject of VAT but is revenue, chargeable event which is the subject of VAT but isn't revenue and cases when there is different amount between the tax base and the revenue. Actual problems of reverse charge aplication for domestic transactions and the unreliable payer which follow from the proces of harmonization of VAT in EU are subscribed in these parts. There is the mention of the proces of development of VAT in Slovak republic at the end of the second part.
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Zotelli, Valeria. "Do direito de crédito no regime não cumulativo de apuração do ICMS: subespécies, conceitos e questões controvertidas." Pontifícia Universidade Católica de São Paulo, 2015. https://tede2.pucsp.br/handle/handle/6749.

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Made available in DSpace on 2016-04-26T20:23:36Z (GMT). No. of bitstreams: 1 Valeria Zotelli.pdf: 1659608 bytes, checksum: 63fef6633cbdf76e754bbb3c3be8761a (MD5) Previous issue date: 2015-03-11<br>The purpose of this paper is to seek, pursuant to the eminently legal system, the definition of the concepts in input, fixed assets and consumables within the scope of ICMS (Value Added Tax on Sales and Services), which elements are essential to provide effectiveness to non-cumulativeness, to which such tax is submitted. The selection of the theme results from the fact that each State of the Federation ascribes to such concepts distinct definitions, which ends up restricting the consumers right to enjoy ICMS credits. Therefore, the non-cumulative structure of the ICMS is analyzed within the scope of the Federal Constitution and Complementary Law 87/96. In addition, given the matter s eminently practical character, the treatment given to the manner by the laws of some States and by the Judiciary Power is analyzed as an example. Further, matters regarding the so called tax war are analyzed. Finally, alternatives are suggested to minimize the set of problems under study<br>O presente trabalho tem por objetivo buscar, sob a ordem eminentemente jurídica, a definição dos conceitos de insumo, de ativo imobilizado e de material de uso e consumo no âmbito do ICMS, elementos essenciais para se dar efetividade à não cumulatividade, à qual referido imposto está submetido. A escolha do tema decorre do fato de cada Estado da Federação atribuir a esses conceitos definições distintas, o que acaba por restringir o direito de aproveitamento de créditos do ICMS pelos contribuintes. Para tanto, analisa-se a estrutura não cumulativa do ICMS no âmbito da Constituição Federal e da Lei Complementar 87/96. Além disso, dado o caráter eminentemente prático da questão, analisa-se, exemplificativamente, o tratamento dado à matéria pela legislação de alguns Estados e pelo Poder Judiciário. São analisadas, também, questões atinentes à chamada guerra fiscal. Por fim, são sugeridas alternativas para a minimização da problemática estudada
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Grenblad, Daniel, and Pernilla Rosén. "Internet : A sales channel in the airline industry." Thesis, Linköping University, Department of Management and Economics, 1999. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-511.

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<p>The social change, with Internet as one of its innovations, is changing the way business is conducted. The main objective is to study and get a better understanding of the use of Internet as a new sales channel when there already exist a sales channel including middlemen. A description is made covering the decision situation and three areas that are affecting the decision - relationships to the middlemen, added value in the channels, and financials. European airlines as represented i Sweden and US airlines were interviewed. For explorative purposes interviews have been made with travel agents. No primary data is collected from the travel customers. Security issues and other barriers for Internet adoption are not studied. The conclusion of the study is that managers should focus on action more than"rational decison making". If the middlemen will be bypassed it is important to communicate with them. It is also necessary to have upper management's support. One of the driving forces for implementing Internet as a sales channel in the airline industry is to create customer ownership. Three generic formats for doing so is identified - learing relationship, verical facilitator, and meta intermediary.</p>
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Janoušek, Tomáš. "Porovnání řešení legislativních požadavků v ERP systémech a návrh řešení mimo ERP systémy." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359231.

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Master thesis is focused on how a change of Czech law affects functionality of information systems. Content of the work is describing a reactions of information systems suppliers to keep functionality with a current law. Thesis is focused on ERP systems especially SAP, Microsoft Dynamics and Helios. Defining of a new functionality is done by analyzing Value-added tax act, Electronic records of sales act and Accounting act. According to the change of accounting act we develop ad hoc application to keep duty defined by law.
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Dvořáková, Martina. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221717.

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This diploma work assess the financial health of the company in the years 2002–2006 on the basis of selected methods of the financial analysis. It includes proposals of possible solutions of identified problems which should result in the improvement of financial situation of the firm in the following years.
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Shengelia, Anna. "Business plan for global sales of high-value-added leafy vegetables." Master's thesis, 2016. http://hdl.handle.net/10362/20485.

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CEMS<br>The objective of this report is to propose a business plan for Kowa’s leafy vegetable business outside of Japan. The final recommendation is for Kowa to enter Silicon Valley, California, with six frozen smoothies (where two can be made into “smoops” or soups) with hydroponically-grown leafy vegetables as ingredients. These smoothies and “smoops” are primarily targeting the notoriously hard-working and affluent office workers of Silicon Valley, who have a need for nutritious, vegetarian and quick meals, as was identified through market research. Finally, financial projections show net profits in the second year of operations and break-even within 4-5years. In the second half of the report a literature review of Green Marketing will be given, explaining the definition and history of research of this topic as well, as selected research results
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Liu, Cheng-Fang, and 劉正芳. "The Study of Sales Tax in Mainland China(including value added tax、excise tax、business tax）." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/23546828275378958731.

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碩士<br>淡江大學<br>大陸研究所<br>87<br>In order to implement the taxation reformed in 1994.Mainland China''s government was aimed at foreign business to initiate tax examination in the end of 1997. In 1998，Mainland China''s government set a goal of tax examination sum of RMD. 80,000,000,000，so the businessmen from Taiwan to Mainland China must understand the tax regulations in Mainland China. There are five chapters in this paper: Chapter 1: "Introduction"，explain the motivation and purpose，limits and outline of this study. Chapter 2: "Tax policy of Mainland China"，include the evolution of taxation，tax policy and the environment of tax revenue in Mainland China. Chapter 3: "Theory and research of sales tax in Mainland China "，discuss the evolution of sales tax. Chapter 4: "Inquiring into sales tax improvement of Mainland China"，according to chapter3，inquire into the weakness of sales tax and improvement in Mainland China. Chapter 5: "Conclusion". Objectives of this research are: 1、 Understanding the evolution of taxation, tax revenue proportion and why sales tax is the main of tax in Mainland China. 2、 Understanding the evolution of sales tax，theory basis and tax regulations content to analyze the weakness of sales tax and improvement in Mainland China. 3、 From tax frame，tax revenue and tax management to inquire into the improvement of sales tax in Mainland China.
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Books on the topic "Value-added-sales"

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Value added sales management: A manager's guide to creating the value added sales culture. Motivation Press, 1993.

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Canada. Dept. of Finance. Harmonized sales tax: Technical paper. Dept. of Finance, 1996.

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Pasha, Hafiz A. Broad-basing of the GST: The strategy for transition. Social Policy and Development Centre, 1999.

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Quebec (Province). Ministère des finances. Appendix to the Minister's statement concerning the administration of the GST and the reform of consumption taxes in Québec. Gouvernement du Québec, Ministère des finances, 1990.

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Porez na dodanu vrijednost. Savez računovodstvenih i financijskih radnika Hrvatske, 1992.

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Frank, James G. Opening remarks on the federal goods and services tax: Economic impact & implications : the transition period, 1991-1993. Conference Board of Canada, 1989.

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Bird, Richard Miller. Where do we go from here?: Alternatives to the GST. The Centre, 1994.

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Smart, Michael. Lessons in harmony: What experience in the Atlantic Provinces shows about the benefits of a harmonized sales tax. C.D. Howe Institute, 2007.

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Due, John Fitzgerald. The choice between a value added tax and a retail sales tax. College of Commerce and Business Administration, University of Illinois at Urbana-Champaign, 1985.

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Ammundsen, Vicki. Australian GST for New Zealand businesses. Edited by Muir Rodger and CCH New Zealand Limited. CCH New Zealand, 2003.

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Book chapters on the topic "Value-added-sales"

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Kelly, J. Patrick. "Sales Promotion Programs and the Value Added Tax in Ukaraine." In Global Perspectives in Marketing for the 21st Century. Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-17356-6_85.

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"General Sales Taxes: Retail Sales Tax, Value-Added Tax." In Public Finance. Routledge, 2017. http://dx.doi.org/10.4324/9781315127729-11.

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Yang, James G. S. "The Advantages and Disadvantages of Internet Commerce in China." In Entrepreneurship, Collaboration, and Innovation in the Modern Business Era. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-5014-3.ch014.

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This chapter further considers the tax aspect of the internet commerce transaction, which found that the Chinese government imposes a value-added tax at a rate of 17%. The system to impose value-added is extremely complicated. The first buyer pays tax. The tax is transferred to the second buyer, so on and so forth until the last buyer. It requires detailed records. It makes the tax administration highly burdensome. On the contrary, in the United States, the sales tax rate is only 7% and is imposed only on the final consumer. There are no sales between the first buyer and the last buyer. The taxing system is much simpler than its counterpart in China.
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Wijaya, Suparna, A. Ozilia Batari Deceng, Anik Suardani, and Anni Khoiriyah Sinaga. "Value Added Tax analysis of merchandise sales in political activities (case study society of friends ABC)." In Public Sector Accountants and Quantum Leap: How Far We Can Survive in Industrial Revolution 4.0? Routledge, 2020. http://dx.doi.org/10.1201/9780367822965-54.

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Gale, William G. "Taxing Consumption." In Fiscal Therapy. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780190645410.003.0014.

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Since the United States needs more revenue than it can generate just by raising existing taxes, policymakers need to think about new taxes, starting with a broad-based national consumption tax, as discussed in Chapter 13. Value-added taxes (VATs) are the world’s most common consumption tax, in place in more than 160 countries, including every economically advanced nation except the United States. A VAT is really a sales tax for consumers, but it’s collected in parts at each stage of production rather than all at once at the retail level. A broad-based, 10 percent value-added tax should be a central part of the fiscal solution. It would raise substantial revenues. It wouldn’t distort incentives to save, invest, or borrow. And it’s simpler to administer than other broad-based consumption taxes.
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Batabyal, Debasish. "Measuring Performance of Hotels in Kolkata." In Strategic Infrastructure Development for Economic Growth and Social Change. IGI Global, 2015. http://dx.doi.org/10.4018/978-1-4666-7470-7.ch006.

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Intellectual capital is the most complicated element of management and the same is more important in any service sector including hospitality and tourism. Airlines, hotels, restaurant chains, and tour operators have been focusing on human resources for enhancing technical and functional qualities of services. Here, the study is confined to the measurement of service quality of Indian hotels in Kolkata through intellectual capital (human capital and structured capital) and its comparison with the physical capital over the years. Value Added Intellectual Coefficient Method (VAICTM) is applied for measuring the performance of hotels. Corporate performance through quality services of intellectual capital has been measured through profitability, return on equity, and sales growth. The findings suggest that the performance of a hotel's intellectual capital can significantly explain corporate value creation through quality services.
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Borges, Marco Antonio Viana, and Luciana Marques Vieira. "Supply Chain Processes as Key Drivers for Upgrading in the Semiconductor Global Supply Chain." In Handbook of Research on Global Supply Chain Management. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-4666-9639-6.ch026.

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Brazilian government has developed public policies during the last years in order to promote a national semiconductor industry. Under this program, 22 new Design Houses have started their operations. Considering this context, this study aims to understand how Brazilian Design Houses are upgrading to operate as players in the semiconductor global chain. To really move up in the semiconductor global chain, DHs need to improve key supply chain processes, such as marketing and sales, outsourcing and relationship management. This new scenario will characterize the achievement of functional upgrading, in which the companies will develop capabilities to move to higher value added activities in the global chain.
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Borges, Marco Antonio Viana, and Luciana Marques Vieira. "Supply Chain Processes as Key Drivers for Upgrading in the Semiconductor Global Supply Chain." In Supply Chain and Logistics Management. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-0945-6.ch055.

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Brazilian government has developed public policies during the last years in order to promote a national semiconductor industry. Under this program, 22 new Design Houses have started their operations. Considering this context, this study aims to understand how Brazilian Design Houses are upgrading to operate as players in the semiconductor global chain. To really move up in the semiconductor global chain, DHs need to improve key supply chain processes, such as marketing and sales, outsourcing and relationship management. This new scenario will characterize the achievement of functional upgrading, in which the companies will develop capabilities to move to higher value added activities in the global chain.
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Toh, Mun Heng. "The Economic Impact of E-Commerce in Singapore." In Handbook of Research on Innovation and Development of E-Commerce and E-Business in ASEAN. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-4984-1.ch011.

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The economic impact of e-commerce in Singapore is measured via three channels: (1) aggregate demand stimulative effect of capital investment, (2) the productivity effect resulting from capital investment, and (3) of the price and cost reduction effect associated with the productive use of e-commerce transactions. Using input-output technique pioneered by Nobel laureate W. Leontief, and econometric analysis, it finds that e-commerce in Singapore accounts for S$35.5 billion of output (or sales revenue) and S$7.9 billion of value-added in 2018. These are respectively equivalent to 2.8% of the nation gross output and 1.7% of the annual GDP. E-commerce has supported more than 68,500 jobs and stimulated the formation of about 758 new company formation in the year. The value-added contribution by e-commerce is projected to grow from S$7.9 billion in 2018 to S$10.1 billion in 2020 and further to S$28.1 billion in 2030. As a percentage of GDP, e-commerce accounts for about 1.7% of GDP in 2018, and this proportion is expected to increase to 1.9% in 2020 and further to 3.5% in 2030.
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Capelo, Carlos. "Exploring the Dynamics of an Energy Service Venture." In Handbook of Research on Entrepreneurial Development and Innovation Within Smart Cities. IGI Global, 2017. http://dx.doi.org/10.4018/978-1-5225-1978-2.ch013.

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This paper describes the development of a system dynamics model for exploring and learning about the dynamics of an energy service company (ESCO) which business is based on energy performance contracting (EPC). The simulation of that model provides a helpful basis for analysing and explaining the development of key variables, and for accelerating learning on the managerial processes that are critical for the success of the venture. The simulation of the modelled firm produces an overall insignificant market value added mainly due to long sales cycles, indicating a low probability of success. The model is sensitive to changes in the word-of-mouth contact rate parameter which suggests that effective management interventions should consider initiatives that accelerate word-of-mouth among EPC adopters and prospects.
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Conference papers on the topic "Value-added-sales"

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BenMoussa, Chihab. "Distilling the Potential Added-Value of New Information and Communication Technologies: Case of Mobile Technologies for the Sales Force." In 2009 International Conference on Information Management and Engineering. IEEE, 2009. http://dx.doi.org/10.1109/icime.2009.148.

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Umetaliev, Akylbek. "Value Chain in Export Honey." In International Conference on Eurasian Economies. Eurasian Economists Association, 2019. http://dx.doi.org/10.36880/c11.02245.

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This paper examines creating a value chain in export honey from the Kyrgyz Republic. The annual production is 12,000 tons, 500 tons are exported. The Supply Chain Operation Reference (SCOR model) at three stages of optimization of honey production has been adapted. The following research methods were used: desk study, survey of producers and consumers, interviews with relevant organizations, personal observations retailers. At the initial stage of optimization, recommended to maintain planning of the number of bee colonies. How to effectively use natural resources for bee colonies - finding useful flora (a flowering mass of plants to collect nectar) and finding areas with the best climate (temperature, humidity, sunshine, air movement) are the objectives of action plan for interim stage. The natural mountain landscape, the sun, air, water give honey special qualities, therefore, at the final stage of market promotion, honey must acquire potential status as a unique product. For honey producers there are two optimal options for export. The first is the packaging of honey in a container of 0.1–0.2 l., and positioning it as an expensive premium product. High marketing costs are offset by high added value in the supply chain. The second is the delivery of honey in large containers of 20–30 l., for further packaging, already in the territory of the buyer. An attractive choice for honey producers with guaranteed product sales and high profitability of sales. Research results increase honey production up to 30% and export volume up to 7%.
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Chesser, Noel P. "Options and Strategies for Waste to Energy Facility Energy Sales in Deregulated Markets." In 16th Annual North American Waste-to-Energy Conference. ASMEDC, 2008. http://dx.doi.org/10.1115/nawtec16-1913.

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Many US Municipal Waste to Energy (WTE) plants entered into long term electric sales contracts with their local utilities for the electricity generated. These legacy contracts will be expiring over the next few years. With the advent of electric deregulation, the energy markets are vastly different and WTEs now have many more options to optimize the value of the energy generated from their facilities. There are even some options available for WTE’s located in regulated markets. A well developed energy sales strategy and execution can make a significant difference in the value realized from the WTE energy generated. To understand the options available to WTE’s it is first helpful to have a basic understanding of the power markets. In markets that are deregulated, there exists two primary markets, the hourly market were prices are set by the regional independent system operator (ISO) such as PJM or NYISO and the forward markets which offer fix rates for energy delivered some time in the future. The hourly market prices are highly transparent (posted on ISO’s web site) and are based on the marginal cost of fuel used to meet the last increment of demand during that hour. In the Mid-Atlantic, New York and New England prices are typically driven by the price of natural gas and to a lesser extent fuel oil and coal. The forward markets are driven by counterparties who are willing to offer fixed prices in return for risk premiums added to the price to cover their price risk. Forward market pricing is not as transparent and requires knowledge of the market, knowledge and experience with the major buyers and sellers and multiple price bids. Options for WTEs facilities now include sales directly to the ISO, sales to wholesale buyers (generally 1–5 years), sales to local utilities and power authorities, sales directly to the local municipality and sales to large local commercial/industrial users of energy. The option selected should be consistent with a well defined energy sales strategy. The strategy should incorporate a price risk profile, budget and funding requirements/objectives, facility operating risk profile, credit risk, local considerations, and risk management timeframe. The mechanisms required to execute the above options vary and involve different approaches, contract structures, licenses, memberships, risks and rewards. There are qualified independent energy consultants that can assist WTEs in understanding the markets, developing energy sales strategies and execution thereof to help ensure the value of the energy generated is optimized.
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İncekara, Ahmet, and Elif Haykır Hobikoğlu. "Reverse Innovation Strategy: Local Technology Production Management Performance Booster Demand Trend Analysis." In International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01381.

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It was the most important condition of the competition in the information society to create high added value products. Additionally, the products with high added value are composed of the differentiated products that find the living area through the innovation leaded by the creativity. The innovation concept has been mostly perceived as developed country qualification. On the other hand, the reverse innovation provides opportunity for marketing the innovations belonged to the developing markets to entire world. The reverse innovation provides the extension of the market by reaching to the large population composed of people who cannot benefit from high developing countries. While the reverse innovation has been conveying the less qualified product and services that accomplish the same activity and provide cost advantage to the markets that have been developing but could not reach the product and services, it does not decrease the high quality product sales. It has reviewed the trend factors that define the telephone preferences providing local price advantage towards establishing the reverse innovation strategy by reviewing the demand structure of the mobile phone in the working telecommunication market.
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Azena, Ligita, and Baiba Rivza. "Changes and proposals to boost business productivity and competitiveness in Riga planning region." In 22nd International Scientific Conference. “Economic Science for Rural Development 2021”. Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2021. http://dx.doi.org/10.22616/esrd.2021.55.005.

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The result of the wider application of new digital skills is an increase in productivity as a basis for the growth of Latvian companies in the global market and an increase in material well-being in the market as a whole. In turn, the growth and competitiveness of companies is based on the ability to create and sell demanded, knowledge-intensive products and services on the basis of science, integrating into increasingly higher value-added global chains. Many companies are facing economic difficulties during the COVID- 19 crisis and have to suspend or significantly reduce their operations and staff. However, for some companies, the crisis has also given them the opportunity to reorient their operations to the digital environment, both in serving customers and in organizing the company's operations. The data obtained during the study show that the majority of entrepreneurs predict a decline in customer solvency and the emergence of new digital technologies in the market. Entrepreneurs think they should make more use of the latest technologies (forms of digital sales and communication with customers), new forms of cooperation in company communication (forms of digital communication with employees) and plan to introduce remote and / or semi-remote work. Entrepreneurs expect that the biggest challenges after the crisis caused by the pandemic will be the acquisition of new leadership skills and the acquisition of new digital technologies, as well as attracting investment. Unfortunately, the data of the study show that the majority of entrepreneurs did not use the support programs of state and local government institutions, but assessed the support measures developed by the government as very fragmented. The aim of the research: to assess the changes in the planning region at companies in different sectors in Riga planning region and to develop proposals to increase business productivity and competitiveness. Research methods: statistical data collection, business survey and in-depth interview.
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Jankova, Liga, Andrejs Lazdins, Madara Dobele, and Aina Dobele. "Topicality of crafts in the development of Jelgava old town quarter." In 21st International Scientific Conference "Economic Science for Rural Development 2020". Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2020. http://dx.doi.org/10.22616/esrd.2020.53.019.

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The development of small towns in Latvia is strongly affected by the growth of the tourism industry. New tourism products and sightseeing objects are created to develop local tourism and increase the number of visitors to cities/regions owing to municipal support. It has been found that in artisanal quarters, product sales and educational masterclasses create a new added value for tourism, thereby contributing to the sustainable development of the area. The first part of the research explained the role of crafts and artisans in urban development. The second part of the research performed a comparison of the operational patterns of current houses and centres of crafts, conducted an expert survey of administrators of the houses and centres of crafts and identified the demand for artisan products by the population and their interests in the development of the Jelgava Old Town street quarter. The research has concluded that in order for crafts to survive, national and local government support is needed for creating houses, centres, quarters and streets of crafts, improving the infrastructure for artisans to work and for tourists to visit them. Municipalities need to develop and implement a policy and a programme for craft development. Crafts have transformed into the cultural industry and in many autonomous communities, the craft competences have merged with tourism and contributed to a broad supply of products and have become important for the development of the area. Overall, the number of visitors to some Jelgava city tourism facilities increased in 2018, yet the total number of visitors decreased. This indicates that the city needs new local tourism facilities. Four operational patterns of houses and centres of crafts were identified in Latvia. Crafts as an important and supportive activity to be developed are incorporated in a number of European, national, Zemgale planning region, Jelgava city and region development strategies and programmes, thereby emphasizing the support needed for traditional artisan activities. Respondents highly rated the need for a house of crafts in the Jelgava Old Town street quarter – 45% expressed very convincing opinions, while 42% rated it as average. The main benefits in the context of craft functions pertain to the cultural and historical heritage and social value. Further research studies are needed to analyse the economic and creative/innovative functions of crafts.
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Reports on the topic "Value-added-sales"

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Kimura, Fukunari, and Robert Baldwin. Application of Nationality-Adjusted Net Sales and Value Added Framework: The Case of Japan. National Bureau of Economic Research, 1996. http://dx.doi.org/10.3386/w5670.

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Iorwerth, Aled Ab, and John Whalley. Meals on Wheels: Restaurant and Home Meal Production and the Exemption of Food from Sales and Value Added Taxes. National Bureau of Economic Research, 1998. http://dx.doi.org/10.3386/w6653.

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Thomas, Catherine, and Lynne Koontz. 2020 national park visitor spending effects: Economic contributions to local communities, states, and the nation. National Park Service, 2021. http://dx.doi.org/10.36967/nrr-2286547.

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The National Park Service (NPS) manages the Nation’s most iconic destinations that attract millions of visitors from across the Nation and around the world. Trip-related spending by NPS visitors generates and supports economic activity within park gateway communities. This report summarizes the annual economic contribution analysis that measures how NPS visitor spending cycles through local economies, generating business sales and supporting jobs and income. In 2020, the National Park System received over 237 million recreation visits (down 28% from 2019). Visitors to national parks spent an estimated $14.5 billion in local gateway regions (down 31% from 2019). The estimated contribution of this spending to the national economy was 234,000 jobs, $9.7 billion in labor income, $16.7 billion in value added, and $28.6 billion in economic output. The lodging sector saw the highest direct effects, with $5 billion in economic output directly contributed to this sector nationally. The restaurants sector saw the next greatest effects, with $3 billion in economic output directly contributed to this sector nationally. Results from the Visitor Spending Effects report series are available online via an interactive tool. Users can view year-by-year trend data and explore current year visitor spending, jobs, labor income, value added, and economic output effects by sector for national, state, and local economies. The interactive tool is available at https://www.nps.gov/subjects/socialscience/vse.htm.
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