M. Tech. Business Administration / The findings of the study indicate that monetary incentives motivate the salesforce to achieve sales targets. This was further affirmed by the finding of a significant negative relationship between monetary incentives and reduced performance, in that the presence of monetary incentives was not reducing the performance of the salesforce. In addition, it was found that task complexity plays a role, with difficult tasks rendering the influence non- existent, as they might be unachievable regardless, while no statistically significant relationship was found with easy tasks and monetary incentives. Quarterly incentives, yearly salary increases based on individual performance and commissions were the most common forms of monetary incentives offered to the salesforce by the pharmaceutical company in which the study was conducted.

Attention of top managers has an impact on future direction of an organization according to the attention-based view of the firm. In the context of multinational corporations, headquarters’ attention is likely to influence the actions and behavior of subsidiaries. Thus, in the thesis, I respond to calls for more research on this topic: enhancing the understanding about how a subsidiary’s perception of headquarters’ attention relates to its choice of communication moves when sharing business ideas with headquarters (also known as subsidiary voice). In recent research, subsidiary voice is viewed as a bottom-up tool for subsidiaries to attract headquarters’ attention to issues that they consider important for their local units and the entire organization. In line with the research purpose, the data were collected at the subsidiary level through a combination of both, survey and interviews. The findings based on empirical data point out that a subsidiary’s perception of headquarters’ attention engagement has a positive impact on its voice. This means that subsidiaries not having regular interaction with headquarters are unable to select communication moves that can attract headquarters’ attention and hence encounter challenges in adopting an initiative-taking approach to gain influence or a central position in the organization. As a result, contrary to the claims put forth in recent research, the thesis findings highlight that subsidiary voice alone is not enough to attract headquarters’ attention. Instead, subsidiaries can only use their voice when they have power (also called weight) to influence headquarters’ attention and decisions. This gives rise to an unequal playing field because subsidiaries that lack considerable weight are unable to contribute to strategy formulation and future planning done by the headquarters, with regard to their own units and the organization in general. On the contrary, subsidiaries with a considerable weight experience a high degree of attention engagement from the headquarters and thus find it easier to attract headquarters’ attention for their business ideas.

This study examines the effects of the discretion allowed in fair value accounting on manager selling decisions of Level 3 fair value assets and liabilities. Grounded in motivated reasoning and prospect theory, the discretion permitted for Level 3 fair value assets and liabilities is predicted to have behavioral consequences. The study employs a 2 X 2 between- participant design, manipulating a conservative level of the discretion used to ascertain the fair value (more or less conservative) and the volatility of the historically recognized fair value (low or high). Both graduate students and accounting professionals were asked to read a case scenario and make selling decisions regarding a pool of Level 3 fair value assets purchased six quarters ago. The results indicate that the discretion of the conservative level affects the asking price although the volatility of historically recognized fair values does not significantly influence accounting professionals’ selling choices. In a comparative analysis, as volatility increases, the difference in the asking price increases between the graduate student sample and the professional sample. Additionally, this study provides support that discretion of the conservative level does not affect the likelihood to sell the security, but rather affects the asking price and the lowest price willing to accept if participants were to sell the Level 3 fair value security. These findings contribute to the fair value accounting literature by providing new insights on the effects fair value discretion has on manager decision-making as well as contributing evidence to the fair value accounting relevance debate.

There is a lack of academic research on sales teams, despite team selling becoming more prominent in recent years. Particularly in Inside Sales, there is a lack of clarity as to what are the drivers of optimum team-based selling and their degree of effect on sales performance. We utilize a team-based approach that aims to study the characteristics of Inside Sales teams and their interactions with business leads, using data from a well-reputed leads management software vendor. Based on prior team-based constructs in the literature, we built a framework that posits Quality of Team Composition, Task Utility and Intra-team Coordination leading to different categories of sales performance at various stages of the sales pipeline via their reflective variables. We tested our conceptual model in the following fashion: first, we used text mining on sales results to classify the different stages of the sales pipeline. Following that, we measured the conversion ratio at each stage as appropriate. Next, we discretized each conversion ratio into three levels of performance groups. The outcome variables in the model are different categories of team performance at each stage of the sales pipeline. Subsequently, we used multinomial logistic regression to regress our outcome variables on our team-based predictor variables in the hopes of establishing and validating important drivers for nuanced Inside Sales success. We uncovered new insight regarding team-selling best practices, using pre-identified constructs from the literature which are uniquely suited to teams and also constructs which are aggregated at a team level from an individual level. Our study is especially relevant to the Inside Sales process, as the outcome measures relate to the sales pipeline. Our main finding was that in there is a difference in skills required at different stages of the sales pipeline, in that more customization and experience is needed at the more advanced stages, whereas more repetition of activity is needed at the beginner stages. We also found that smaller team sizes tend to do better in Inside Sales, which was an unsettled research question in team research with plenty of evidence in favor of both smaller and bigger teams. Additionally, even if it was not a primary goal of our study, by virtue of classifying the leads by their final outcomes, we stumbled across an interesting finding, which is that an overwhelming majority of the sales leads tend to stay at one stage in their entire lifecycle. The implications of all our findings are very relevant to both practitioners and researchers of Inside Sales who are interested in team-based sales optimization. More research should be done in the field of Industrial Marketing, building upon what we found to be true for the B2B sector.

Orientador: Arnaldo Cortina / Banca: Renata Maria F. C. Marchezan / Banca: Antonio Vicente S. Pietroforte / Resumo: A procura do leitor brasileiro pelo discurso de auto-ajuda tem sido um fato inegável contemporaneamente. Por isso, este trabalho visa descrever a organização e o funcionamento dos textos de auto-ajuda mais vendidos de 1991 a 2006, a partir dos rankings "auto-ajuda e esoterismo", listados semanalmente pela revista Veja. A partir de um corpus organizado por meio do levantamento dessas listas de livros, o objetivo central consiste em sugerir uma tipologia lingüística para os discursos de auto-ajuda mais vendidos atualmente. A abordagem semiótica de orientação greimasiana possui critérios adequados de descrição do plano de conteúdo, com vistas a oferecer uma definição tipológica mais refinada dos discursos. Os níveis fundamental, narrativo e discursivo, na sua dimensão sintagmática e paradigmática, do percurso gerativo de sentido, podem oferecer um quadro suficiente de elementos descritivos, segundo a maior ou menor incidência dos seus componentes na organização dos discursos, tais como: o investimento axiológico das categorias fundamentais (euforia e disforia); os percursos dos actantes funcionais (destinador-manipulador, destinatário-sujeito e do destinador-julgador); as fases da narrativa (manipulação, competência, perfórmance e sanção); a natureza do objeto-valor (cognitivo ou pragmático, modal ou descritivo); a projeção do sujeito da enunciação (as marcas do enunciador e do enunciatário); e a constituição discursiva (textos predominantemente figurativos, predominantemente temáticos ou equivalentemente temático-figurativos). A auto-ajuda, à maneira dos discursos técnicos (manuais de montagem, receitas de cozinha, por exemplo), tende a privilegiar a fase da competência. Nesta, o percurso do destinador-manipulador contribui para que o seu enunciatário (a projeção do leitor) saiba e possa construir o valor subjetivo que procura. Nesse caso... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: The Brazilian reader's search for self-help discourses has been a fact nowadays. For this reason, this work proposes to study the linguistic and discursive processes related to bestselling books of self-help literature in the period 1991-2006, by means of the lists of bestsellers in the Self-Help genre organized and listed weekly by Veja, a Brazilian news magazine. Starting from a corpus collected from these book lists, the aim is to suggest a linguistic typology for the current best-selling self-help books. The methodological perspective of Greimasian semiotics has appropriate criteria for the description of the level of contents, aiming at suggesting more elaborate typological definitions of discourses. The deep, narrative and discursive levels, in its syntagmatic and paradigmatic dimensions of the generative process of meaning, can offer enough descriptive elements, according to the large or small incidence - focus - of its semiotic components in the organization of discourses, such as: the axiological investment of thymic deep components (euphoria and dysphoria); the path of functional actants (sender-manipulator, receiver-subject and sender-judge); the narrative phases (manipulation, competence, perfórmance and sanction); the characteristics of the object of value (cognitive, pragmatic, modal or descriptive); the projection of the subject of enunciation (how sender and receiver can be linguistically manifest); and the discursive level components (texts which are predominantly thematic, predominantly figurative or thematic and figurative in equal measure). Self-help books, similarly to technical discourses (culinary recipes, instruction manuals), tend to focus on the phase of competence. In it, the sender-manipulator makes its receiver-subject (the reader's discursive projection) "knowing-how-to-do" and "be able-to-do" so he or she elaborate the subjective object wanted...(Complete abstract click electronic access below) / Mestre

This article studies how short-sale constraints affect price efficiency in Brazilian stocks. The study uses a data set with all equity loan deals done in Brazil between January 2009 and July 2011. The main findings are the mapping of efficiency stock characteristics (i.e. stocks with more liquidity, larger size and greater book-to-market); an evidence of efficiency risk premium paid for investors that keep price-inefficient stocks in their portfolio; a positive relation between short selling and price efficiency and the event study of tax arbitrage, where it\'s possible to check that price inefficiency is positively related to short selling during the payment of interest on net equity. / Esta dissertação estuda os impactos da restrição à venda a descoberto na eficiência de preço dos ativos negociados em bolsa. O estudo utiliza uma base de dados com todos os negócios de aluguel de ação realizados no Brasil entre janeiro de 2009 e julho de 2011, bem como séries de preços em alta e baixa frequência para o cálculo dos índices de eficiência de preço. As principais descobertas incluem o mapeamento das características de ações eficientes (mais líquidas, empresas maiores e maior book-to-market); a evidência de um prêmio de risco a ser pago ao investidor que mantém ações menos eficientes em sua carteira; a relação positiva entre eficiência de preço e venda a descoberto e o estudo de caso da \"barriga de aluguel\", onde verifica-se, pelo aumento da restrição às operações de venda a descoberto, um aumento da ineficiência de preço ao redor de datas de pagamento de juros sobre o capital próprio.

by Yuen Ying-kit. / Thesis (M.B.A.)--Chinese Unversity of Hong Kong, 1990. / Bibliography: leaves 80-81. / ABSTRACT --- p.ii / TABLE OF CONTENTS --- p.iii / PREFACE --- p.v / Chapter I. --- INTRODUCTION --- p.1 / Background --- p.1 / The Computer Industry --- p.2 / Chapter II. --- LITERATURE REVIEW --- p.5 / Definition of Customer-Oriented Selling --- p.5 / The Marketing Concept --- p.7 / Customer-Oriented Selling and Marketing --- p.11 / Chapter III. --- RESEARCH OBJECTIVE --- p.14 / Chapter IV. --- METHODOLOGY --- p.16 / Research Design --- p.16 / Test Instrument --- p.17 / Sampling and Data Collection --- p.19 / Chapter V. --- ANALYSIS AND DISCUSSION OF RESULTS --- p.23 / Reliability of Testing Instrument --- p.23 / SOCO Scores 一 Salespeople vs Customers --- p.24 / Salespeople Variables --- p.27 / SOCO Scores and Salespeople Variables --- p.30 / SOCO Scores and Customer Variables --- p.30 / Chapter VI. --- CONCLUSIONS --- p.40 / APPENDIX --- p.43 / Chapter I. --- Questionnaire before Pretest / Chapter II. --- Revised Questionnaire (English Version) / Chapter III. --- Revised Questionnaire (Chinese Version) / Chapter IV. --- Asian Computer Directory (Sample) / Chapter V. --- Coding Format for Questionnaire on Salespeople / Chapter VI. --- Coding Format for Questionnaire on Customers / Chapter VII. --- Calculation of Coefficient Alpha / Chapter VIII. --- SPSS Statistical Analysis for Salespeople Data / Chapter IX. --- SPSS Statistical Analysis for Customer Data / BIBLIOGRAPHY --- p.80

by Kam Suet-Shan, Yu Sik-Ching. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1996. / Includes bibliographical references (leaves 70-72). / ABSTRACT --- p.i / TABLE OF CONTENTS --- p.ii / LIST OF FIGURES --- p.v / LIST OF TABLES --- p.vi / CHAPTER / Chapter I. --- "INTRODUCTION, RELEVANCE AND OVERVIEW" --- p.1 / The Information Technology Industry --- p.1 / How This Paper Structured --- p.3 / Chapter II. --- MULTI-LEVEL MARKETING --- p.5 / Definition of Multi-level Marketing (MLM) --- p.5 / Evolution of Multi-level Marketing in the US --- p.6 / Operation of Multi-level Marketing --- p.8 / Introduction and Sponsoring --- p.8 / Signing with the Company --- p.8 / Retailing the Products --- p.9 / Distributing the Products --- p.9 / Establishing a Network --- p.10 / Realization of Profits and Earnings --- p.10 / Chapter III. --- COMPARISON OF MULTI-LEVEL MARKETING AND TRADITIONAL DISTRIBUTION --- p.12 / Traditional Distribution Channel --- p.12 / The Difference between MLM and Traditional Distribution --- p.13 / Distribution Structure --- p.14 / Relationship with the Company --- p.16 / Selling Target --- p.17 / Relationship with the Customers --- p.17 / Chapter IV. --- MULTI-LEVEL MARKETING IN HONG KONG --- p.18 / Development of Multi-level Marketing in Hong Kong --- p.18 / Multi-level Marketing in Skin-care and Cosmetic Products Retailing --- p.21 / Multi-level Marketing in Health Food Products Retailing --- p.23 / Chapter V. --- EVALUATION OF THE MULTI-LEVEL MARKETING --- p.26 / Characteristics of Products Using MLM --- p.26 / Marketability --- p.26 / Good Quality --- p.27 / Consumable --- p.27 / Mass Market Demand --- p.27 / High Profit Margin --- p.28 / Characteristics of Companies in Hong Kong Using MLM --- p.28 / Restriction of Retail Outlet --- p.29 / Informal Structure --- p.29 / Motivation and Supporting System --- p.29 / Warehousing --- p.30 / Computerized Database Networking --- p.30 / Problems of Multi-level Marketing when Applied in Information Technology Industry --- p.30 / Chapter VI. --- OVERVIEW OF REFERRAL (SINGLE-LEVEL MARKETING) CONCEPT --- p.32 / Application of Referral in Other Industries --- p.33 / Chapter VII. --- RESEARCH METHOD --- p.35 / Research Objectives --- p.35 / Research Design --- p.35 / Cognitive Component --- p.35 / Affective Component --- p.38 / Conative Component --- p.38 / Data Collection --- p.38 / Sampling --- p.39 / Questionnaire Dissection --- p.40 / Q1 - Q2 --- p.40 / Q3-Q4 --- p.40 / Q5- Q7B --- p.41 / Q7C - Q7E --- p.41 / Chapter VIII. --- RESULTS --- p.42 / Demographics --- p.42 / Age --- p.42 / Marital Status --- p.43 / Education Level --- p.43 / Occupation --- p.44 / Monthly Income --- p.44 / Analysis --- p.45 / One-Sample t Tests --- p.45 / Chapter IX. --- LIMITATIONS --- p.51 / Chapter X. --- MARKETING PLAN --- p.53 / Target Customers --- p.54 / Product --- p.54 / Price --- p.57 / Place --- p.57 / Promotion --- p.58 / Get an Initial Set of Customers --- p.59 / Attract Existing Customers to Participate in the Network Marketing (Referral) Program --- p.60 / Encourage Existing Marketers to Refer Others --- p.61 / Chapter XI. --- CONCLUSION --- p.64 / APPENDIX / Chapter I. --- LIST OF MULTI-LEVEL MARKETING COMPANIES REGISTERED IN THE DIRECT SELLING ASSOCIATION OF HONG KONG LTD --- p.66 / Chapter II. --- SAMPLE QUESTIONS --- p.67 / REFERENCES --- p.70 / Books --- p.70 / Periodicals --- p.71

Summary in Chinese. / Thesis (M.B.A.)--Chinese University of Hong Kong. / Bibliography: leaves 123-124.

Made available in DSpace on 2016-04-25T18:39:43Z (GMT). No. of bitstreams: 1 Francisco Jose Pereira de Carvalho.pdf: 876641 bytes, checksum: 97854be37fe1c0815d8992d17d5dee4d (MD5) Previous issue date: 2011-10-20 / This work relates to the theme "The Effects of Indirect Taxes in the Materials for Construction" and features literature that surrounds and underlies the PIS, COFINS, IPI and ICMS, in addition to legal changes that occurred in the period 2002 to 2010 and echoed in the cost calculations in the formation of the sale price and the collection of these taxes to state coffers. To measure the effects of these legal changes were made simulation calculations on costs and selling prices, accompanied by analysis of changes in these tax revenues to public coffers. As a result of these studies, simulations and analysis, it was shown that such changes, arising from government action, both from Sao Paulo State and Union, which now sought to increase consumption, with the reduction in tax rates, reducing costs and selling prices to consumers, either by increasing the tax burden was passed on to prices charged by manufacturers and traders, being transferred to consumers, resulted in virtually all cases, these taxes increase in revenues to state coffers. Changes in PIS (1) and COFINS (2), generated an increase in taxes, commodity prices and increased tax revenue of the Union The IPI (3), the rate reductions in 2006 and 2009, the Federal Government to stimulate consumption and fight global financial crisis, reduced costs and prices and provided increased tax revenue. About ICMS (4), we examined the effects caused by cuts in its rates in 2006 that caused a reduction in cost and sale price of building materials, whose effects were eliminated by the expansion of the tax substitution, which occurred since April 2008, which in addition to increasing costs and prices, has provided increased tax revenue from the tax / Este trabalho diz respeito ao tema Os Efeitos dos Tributos Indiretos sobre os Materiais para a Construção Civil e apresenta pesquisa bibliográfica que envolve e fundamenta o PIS, a COFINS, o IPI e o ICMS, além das alterações legais que ocorreram no período de 2002 a 2010 e que repercutiram nos cálculos dos custos, na formação do preço de venda e na arrecadação desses tributos aos cofres públicos. Para se medir os efeitos dessas alterações legais, foram feitas simulações de cálculos nos custos e nos preços de venda, acompanhadas de análises das variações nas arrecadações desses tributos aos cofres públicos. Como resultado dessas pesquisas, simulações e análises, foi visto que tais mudanças, originadas de medidas governamentais, tanto do Estado de São Paulo como da União, que ora buscaram intensificar o consumo, com a redução de alíquotas de tributos, diminuindo os custos e os preços de venda aos consumidores, ora aumentando a carga tributária que foi repassada aos preços praticados pelos fabricantes e comerciantes, sendo transferidas aos consumidores, acarretaram, praticamente, em todos os casos, aumento nas arrecadações desses tributos aos cofres públicos. As mudanças no PIS (1) e na COFINS (2) geraram aumento na carga tributária, nos preços das mercadorias e elevação na arrecadação da União. Quanto ao IPI (3), as reduções de alíquotas em 2006 e 2009 feitas pelo Governo Federal, para estimular o consumo e combater a crise financeira mundial, diminuíram os custos e preços e proporcionaram aumento na arrecadação. Sobre o ICMS (4), foram examinados os efeitos provocados pelas reduções de suas alíquotas em 2006, que ocasionaram redução no custo e no preço de venda dos materiais para construção, cujos efeitos foram eliminados pela ampliação do regime de Substituição Tributária, ocorrida desde abril de 2008, que além de elevar custos e preços, proporcionou, aumento na arrecadação desse imposto