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

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.

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.

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.

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.

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

<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>

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.

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.

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

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.

M.Com. (Business Management)<br>This study examines the system of value-added tax as replacement for the retail sales tax which is currently in operation in South Africa. It furthermore sets out to provide an insight into the potential local application thereof. The following aspects were discussed: (a) The current state of indirect taxation in South Africa under the retail sales tax regime. (b) The origin and development of the value-added tax system worldwide. (c) The replacement of indirect taxes through a system of tax on value added. (d) The development of value-added tax subsequent to the initial recommendation by the Margo commission. (e) A number of problem areas specifically relating to the structure of the proposed tax, e.g. foodstuffs, farming activities and capital goods. (f) The establishment of a clearing mechanism for the BLS and TBCV countries in a Southern African Customs Union. (g) General administrative provisions under a value-added tax and a proposed audit under the system. The discussion indicates that the retail sales tax is not conforming to initial objectives (at least in theory) and the government is of the opinion that value-added tax will rectify this situation...

碩士<br>逢甲大學<br>商學院商學專業碩士在職專班<br>105<br>This article studies the impact of business tax burden due to replacement of sales tax to value-added tax based on samples of IPO companies from 2010 to 2016, further studies the impact to business development. The purpose of this policy is to eliminate double taxation, to establish taxation fairness and to enhance economic development. Heavy tax burden has slowed down industry development during the rapid development of third industry. China government has actively implemented tax reform policies and has gained significant tax reduction effect in Shanghai trial. Thus, China government has then implemented this new policy nationally throughout all country since May 1st 2016. This article focuses on transportation industry based on narrative statistics as this industry is highly related to industry and economic activities and civil demands, connecting an quite significant industry chain. Empirical research demonstrates that value-added tax is slightly reduced in third and forth quarters of year 2016 in transportation industry. Even though tax reduction is only slightly reduced in short period while the taxation trend line goes down during analysis process. Transportation industry has significant scale to fixed assets. Therefore, deduction chain needs to more complete which is beneficial to reduce taxation. Government should promote related preferential policies to help adjust taxation structure, to cause taxation reduction, and to enhance industry growth and economic development in the long run

碩士<br>逢甲大學<br>金融碩士在職專班<br>104<br>Through the questionnaire survey in the case insurance company, this research investigated the learning effect of the newly added training curriculum to insurance agents. Research results revealed that the newly added curriculum can enhance the business performance, ability to develop new customer resource, and ability of organization recruiting of insurance agents. The learning effects of the above newly added curriculum are not different because of the gender or age of insurance agents. However, with respect to the insurance with university or higher education, the learning effect is better for the insurance agents with high school education. For the insurance agents who spent more time for performance management, the marketing value of the curriculum is higher significantly.

Taxes are the most important revenue of the public budgets. The state dedicates great alertness to their right collection. In the area of value added tax, handing in control statement and introducing electronic record of sales, among other things, bring a contribution. The aim of this thesis is to assess effects of these instruments in connection with changes in VAT collection in the Czech Republic. The theoretical part brings a description of individual instruments that are used to increase VAT collection - tax rates, reverse charge, security orders, recapitulative statement, control statement, electronic register of sales. In the practical part the contribution of the adopted measures is surveyed on the basis of estimations and analyses. The effect of the control statement is calculated on the data about excessive deductions. Common influence of the instruments is investigated through analyses of VAT collection and final consumption, it comes to a calculation of possible impacts of the implemented measures. The thesis captures above all the period between the years 2015 - 2018 when the same VAT rates are valid and so computations are not influenced by rate change.

This thesis deals with an issue of indirect taxes evasion and analyzes how to fight them. The aim of this piece of work is to provide basic insight into the issue of indirect tax evasion and also to describe and evaluate some of the latest tools used in the fight against them. I have no intention to analyze the topic in detail as the possibility to do so is limited by the extent of the diploma thesis. The thesis itself is divided into three parts. In the introductory part, a term tax is defined and a system of indirect taxes is briefly described. Moreover, specific indirect taxes in the Czech Republic are defined with the respect to their legal construction and regulation. To demonstrate the importance of indirect taxes, the first chapter of the thesis covers also information about the revenue of each indirect tax for the state budget. The second chapter deals with theoretical background of the taxes evasion issue and ways of their realisation. Firstly, the term tax evasion is defined as a technical term and then it is compared to tax optimisation as described. To make the theoretical picture complete, psychological and economical aspects of the issue are mentioned as models describing factors influencing origin of tax evasions. Another part of the thesis is focused on ways of realisation of tax...