Cheng Yuet Yee. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2005. / Includes bibliographical references (leaves 41-44). / Abstracts in English and Chinese. / ABSTRACT (ENGLISH) --- p.i / ABSTRACT (CHINESE) --- p.ii / ACKNOWLEDGEMENT --- p.iii / TABLE OF CONTENTS --- p.iv / LIST OF TABLES --- p.v / INTRODUCTION --- p.1 / LITERATURE REVIEW --- p.3 / Definition of Loyalty Programs --- p.3 / Background of Loyalty Program Research --- p.3 / Structural Elements of Loyalty Programs --- p.5 / Extension of Consumer-Focused Loyalty Program Research --- p.13 / THEORETICAL FRAMWORK --- p.15 / Motivation as a Function of Goal Distance --- p.15 / Goal Mechanism --- p.17 / EXPERIMENT ONE --- p.21 / Overview --- p.21 / Scenarios --- p.21 / Measures --- p.23 / Results --- p.23 / Discussion --- p.24 / EXPERIEMNT TWO --- p.26 / Overview --- p.26 / Results and Discussion --- p.26 / GENERAL DISCUSSION --- p.32 / Summary of Findings --- p.32 / Theoretical Implications --- p.32 / Managerial Implications --- p.36 / Limitations --- p.36 / APPENDIX (Sample Scenarios) --- p.39 / Condition: Early Stage (one stamp) and Unit Value Absent --- p.39 / Condition: Late Stage (eight stamps) and Unit Value Present --- p.40 / REFERENCES --- p.41

Thesis (M.S.)--West Virginia University, 2002. / Title from document title page. Document formatted into pages; contains iv, 75 p. : ill. Vita. Includes abstract. Includes bibliographical references (p. 51-53).

Most customer loyalty programs available across the service industry have largely focused on building repeat patronage. There is now a combined approach through a theoretical framework of customer loyalty that uses both repeat patronage and relative attitude constructs in measuring loyalty. Paying greater attention to attitude could help improve the cost effectiveness of the programs because the incentives used to enhance the attitudinal loyalty are often in the form of non-financial benefits. / This study contributes to an understanding of the relative effectiveness of a fee-based loyalty program and identifies the factors required for a successful program within the hotel industry. / Two key functions derived from an analysis of social influences variables are explained as implicit and explicit concerns. Implicit concerns, such as knowing and greeting individual members, show greater strength in terms of loyalty development. This result contributes to the existing theory that social influences in the form of implicit concern are of higher importance than explicit concern. There is also no significant difference in the perceived importance toward social influence benefits among the new and renewed members. There would be no greater impact in giving more value to long-standing members over newer members. But there would be greater impact when giving more attractive hard benefits to the new members or to the existing members in the renewal stage. / Even though the study derives specific and unique findings, it is notable that in many areas the results of research match those conducted elsewhere in different industries and cultural contexts. Another limitation is that this study reveals the loyalty condition and the factors that influence loyalty development from the perspective of existing members only. / Further research could be geared towards the issue of member valuation, finding out the optimal value of financial benefits given in exchange for a certain membership fee. Future research could also examine the strengths and weaknesses of a fee based frequency program. It is suggested that action research could be used among the members with implicit concern, or even those with no implicit concern, to help gain higher validity. / Thesis (DBA(DoctorateofBusinessAdministration))--University of South Australia, 2007.

Most customer loyalty programs available across the service industry have largely focused on building repeat patronage. There is now a combined approach through a theoretical framework of customer loyalty that uses both repeat patronage and relative attitude constructs in measuring loyalty. Paying greater attention to attitude could help improve the cost effectiveness of the programs because the incentives used to enhance the attitudinal loyalty are often in the form of non-financial benefits. / This study contributes to an understanding of the relative effectiveness of a fee-based loyalty program and identifies the factors required for a successful program within the hotel industry. / Two key functions derived from an analysis of social influences variables are explained as implicit and explicit concerns. Implicit concerns, such as knowing and greeting individual members, show greater strength in terms of loyalty development. This result contributes to the existing theory that social influences in the form of implicit concern are of higher importance than explicit concern. There is also no significant difference in the perceived importance toward social influence benefits among the new and renewed members. There would be no greater impact in giving more value to long-standing members over newer members. But there would be greater impact when giving more attractive hard benefits to the new members or to the existing members in the renewal stage. / Even though the study derives specific and unique findings, it is notable that in many areas the results of research match those conducted elsewhere in different industries and cultural contexts. Another limitation is that this study reveals the loyalty condition and the factors that influence loyalty development from the perspective of existing members only. / Further research could be geared towards the issue of member valuation, finding out the optimal value of financial benefits given in exchange for a certain membership fee. Future research could also examine the strengths and weaknesses of a fee based frequency program. It is suggested that action research could be used among the members with implicit concern, or even those with no implicit concern, to help gain higher validity. / Thesis (DBA(DoctorateofBusinessAdministration))--University of South Australia, 2007.

Thesis (Ph. D.)--Ohio State University, 2005. / Title from first page of PDF file. Document formatted into pages; contains xii, 178 p.; also includes graphics (some col.). Includes bibliographical references (p. 115-128). Available online via OhioLINK's ETD Center

Thesis (MAcc)--Stellenbosch University, 2012. / ENGLISH ABSTRACT: Client loyalty programmes are a common phenomenon in the South African market. Despite the fact that client loyalty programmes have been prevalent in South Africa since the 1980‟s, the South African Revenue Service has issued no guidance on the treatment of client loyalty programme transactions in the hands of the consumer. Benefits received in the form of goods, services or discounts from a client loyalty programme are not subject to normal South African income tax based on the current practice in South Africa. The main objective of this study was to determine whether or not the current practice applied in South Africa is correct. In order to obtain a better understanding of the functioning of client loyalty programmes a selection of the most popular client loyalty programmes in South Africa was made and the terms and conditions of these respective client loyalty programmes were analysed. Taking into account the way client loyalty programmes function, the taxability of client loyalty programme transactions were reviewed and analysed with reference to relevant tax law sections and case law. In order to investigate a client loyalty programme transaction as a whole, the tax treatment of the supplier that grants points or miles was included in the scope of the study. The tax treatment of the supplier could potentially shed more light on the tax treatment of the consumer who earn points or miles. The consumer and the supplier have possible income tax (which includes capital gains tax) and VAT implications, consequently both the income tax treatment and the VAT treatment for the consumer and the supplier were considered. In addition, the tax treatment of client loyalty program transactions in South Africa was compared with a country (Australia) whith similar tax laws to South Africa and income tax principles or practices were identified which might be useful within a South African context. It was found that client loyalty programme transactions satisfy the general gross income definition and that the value of the transaction must be included in the consumer's gross income. Only when employees earn points or miles in their own name by virtue of goods or services purchased by their employer, a possible employees‟ tax obligation arises. It was found that within an employee/employer relationship, the requirements of paragraph (c) and paragraph (i) of the "gross income" definition are not met due to the fact that there are no causal connection or direct relationship between the benefit received and the services rendered and also because the client loyalty programme supplier is not an associated institution of the employer. Australian case law confirms the above conclusions in a South African context. The VAT implications of a client loyalty programme transaction occur for the consumer when the consumer exchange points or miles for benefits at a programme partner and not when the points or miles are earned. Capital gains tax implications will only be applicable if a consumer disposes of a capital asset obtained in terms of a client loyalty programme transaction. It was found that the current practice in South Africa of not taxing benefits received from a client loyalty programme is incorrect. To implement the taxability of client loyalty programme transactions in South Africa it is recommended that SARS should formulate guidelines regarding the tax treatment of client loyalty programme transactions. The study includes recommendations to facilitate the implementation of the taxability of client loyalty programme transactions. / AFRIKAANSE OPSOMMING: Kliëntelojaliteitsprogramme is ʼn algemene verskynsel in die Suid-Afrikaanse mark. Ten spyte van die feit dat kliëntelojaliteitsprogramme reeds sedert die 1980's in Suid-Afrika voorkom, het die Suid-Afrikaanse Inkomstediens nog geen leiding oor die hantering van ʼn kliëntelojaliteitsprogramtransaksie in die hande van die verbruiker uitgereik nie. Die huidige praktyk in Suid-Afrika is dat voordele wat in die vorm van goedere, dienste of afslag vanaf ʼn kliëntelojaliteitsprogram ontvang word nie aan normale Suid-Afrikaanse inkomstebelasting onderhewig is nie. Die hoofdoelwit van die studie was om te bepaal of hierdie huidige praktyk wat in Suid-Afrika toegepas word korrek is, al dan nie. Ten einde ʼn beter begrip van die werking van kliëntelojaliteitsprogramme te verkry is ʼn seleksie van die gewildste kliëntelojaliteitsprogramme in Suid-Afrika gemaak en hierdie onderskeie kliëntelojaliteitsprogramme se bepalings en voorwaardes is ontleed. Met in agneming van die werking van kliëntelojaliteitsprogramme is die belasbaarheid van kliëntelojaliteitsprogramtransaksies ontleed en geanaliseer deur na relevante belastingwetsartikels asook regspraak te verwys. Ten einde die kliëntelojaliteitsprogramtransaksie in sy geheel te beskou is die belastinghantering van die verskaffer wat punte of myle toeken by die omvang van die studie ingesluit om moontlik meer lig te werp op die belastinghantering van die verbruiker wat punte of myle verdien. Die verbruiker en die verskaffer het moontlike inkomstebelasting- (wat kapitaalwinsbelastingimplikasies insluit) en belasting op toegevoede waarde implikasies, gevolglik is beide die inkomstebelasting- sowel as die BTW-hantering deur die verbruiker en die verskaffer oorweeg. Die belastinghantering van kliëntelojaliteitsprogramtransaksies in Suid-Afrika is verder vergelyk met ʼn land (Australië) wat soortgelyke inkomstebelastingwetgewing as Suid-Afrika het en inkomstebelasting beginsels of praktyke is geïdentifiseer wat binne ʼn Suid-Afrikaanse konteks van nut kan wees. Dit het aan die lig gekom dat ʼn kliëntelojaliteitsprogramtransaksie aan die algemene bruto inkomste definisie voldoen en dat die waarde van die transaksie by die verbruiker se bruto inkomste ingesluit moet word. Slegs wanneer werknemers punte of myle in hulle eie naam verdien op grond van goedere of dienste wat deur hul werkgewers aangekoop is, ontstaan ʼn moontlike werknemersbelastingverpligting. Daar is bevind dat wanneer ʼn werknemer/werkgewer verhouding voorkom daar onderskeidelik nie aan die vereistes van paragraaf (c) en paragraaf (i) van die “bruto inkomste” definisie voldoen word nie, aangesien daar nie ʼn kousale verband of direkte verhouding tussen die voordeel ontvang en die dienste gelewer bestaan nie en ook omrede die kliëntelojaliteitsprogram verskaffer nie ʼn verwante inrigting uitmaak nie. Australiese regspraak bevestig die bogenoemde gevolgtrekkings binne ʼn Suid-Afrikaanse konteks. Die BTW-implikasie vir die verbruiker ingevolge ʼn kliëntelojaliteitsprogramtransaksie ontstaan wanneer die verbruiker punte of myle by ʼn programvennoot vir voordele inruil en nie wanneer die punte of myle verdien word nie. Daar sal alleenlik kapitaalwinsbelastingimplikasies wees indien ʼn verbruiker oor ʼn kapitale bate beskik wat ingevolge ʼn kliëntelojaliteitsprogramtransaksie verkry is. Daar is bevind dat die huidige praktyk in Suid-Afrika, naamlik dat voordele wat vanaf ʼn kliëntelojaliteitsprogram ontvang word nie belasbaar is nie, foutief is. Ten einde die belasbaarheid van kliëntelojaliteitsprogramtransaksies in Suid-Afrika te implementeer word daar aanbeveel dat die SAID riglyne moet formuleer rakende die belastinghantering van kliëntelojaliteitsprogramtransaksies. Die studie bevat ook aanbevelings om die implementering van die belasbaarheid van kliëntelojaliteitsprogramtransaksies te vergemaklik.

Thesis (Ph. D.)--Ohio State University, 2007. / Full text release at OhioLINK's ETD Center delayed at author's request

Thesis (MIHM) -- AUT University, 2007. / Includes bibliographical references. Also held in print (102 leaves. ; 30 cm.) in City Campus Theses Collection (T 658.8343 GUA )

Thesis (Ph.D.)--Michigan State University. Community, Agriculture, Recreation, and Resource Studies, 2008. / Title from PDF t.p. (viewed on July 7, 2009) Includes bibliographical references (p. 137-145). Also issued in print.

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