It has for many businesses, especially on competitive markets, become fundamental to offer augmented services around the core product, with the aim of building lasting and mutually beneficial relationships with the customers. The author of this thesis has investigated such services offered on the Mexican truck aftermarket. The art of creating successful customer relations requires theoretical insight. Research applicable on aftermarket services has therefore been studied, and the reader will go into theories of service management, relationship marketing, customer satisfaction, and customer loyalty, to better understand the contexts in which aftermarket activities can be placed. The empirical research has been carried out at Volvo Trucks in Mexico through interviews with employees and dealers of its aftermarket organization, but also through interviewing and surveying its truck customers. The main objective of the project was to identify gaps between the aftermarket services offered and the actual needs of the customers, and to address them. Another objective was to find appropriate ways of monitoring customer satisfaction- and loyalty in the future. The lack of spare parts at the dealers was found to be the most urgent problem for the moment. In addition, spare parts availability was evaluated to be the most important area among the surveyed customers. Financial problems of the dealers were found to provoke the lack of spare parts in many cases. In turn, evidence of poor management was identified as possible causing factors to the financial problems. The main general flaw in this sense would be a questionable dealer business focus. The research identified the following issues as possible areas of improvement, based on the theoretical approach chosen: A financial renovation of the Volvo Trucks dealer net, excepting the dealers that are not fully committed to its role. Those are to be phased out. Initiation of IT-solutions to support automatic replenishment of spare parts at the dealerships. Forcing the usage of a common CRM database. Introduction of corporate key performance indicators based on customer relations’ metrics. Altering dealer business focus towards relationship marketing thinking. Improve dealer management business vision and business knowledge. In addition to these findings of possible areas of improvement, the following future methods of customer satisfaction research and customer loyalty metrics are recommended: Yearly one-to-one interviews with core customers performed by the aftermarket organization, and continuous close follow-up actions performed by the dealers, to monitor customer satisfaction. Customer defection rate metrics to monitor customer loyalty.

No / The Versatile and Ubiquitous Secret Sharing System, a cloud data repository secure access and a web based authentication scheme. It is designed to implement the sharing, distribution and reconstruction of sensitive secret data that could compromise the functioning of an organisation, if leaked to unauthorised persons. This is carried out in a secure web environment, globally. It is a threshold secret sharing scheme, designed to extend the human trust security perimeter. The system could be adapted to serve as a cloud data repository and secure data communication scheme. A secret sharing scheme is a method by which a dealer distributes shares of a secret data to trustees, such that only authorised subsets of the trustees can reconstruct the secret. This paper gives a brief summary of the layout and functions of a 15-page secure server-based website prototype; the main focus of a PhD research effort titled ‘Cryptography and Computer Communications Security: Extending the Human Security Perimeter through a Web of Trust’. The prototype, which has been successfully tested, has globalised the distribution and reconstruction processes. / Petroleum Technology Development Fund

Most companies want to measure the performance of various areas of their operations. By doing so, it is easier to identify weaknesses or problems and take action to improve the performance in those areas. This study is conducted in collaboration with Volvo Penta North America and seeks to evaluate the possibilities of implementing a performance indicator for their dealers. The aim of this thesis is to investigate if there is a correlation between Volvo Penta’s evaluation system for their dealers, their Dealer Operating Standard score (DOS-Score) and their respective Sales Revenue, as well as the individual segments of the DOS and the Sales Revenue. In other words, if the evaluation system can be used as a performance indicator for how good the financial performance of a dealer is. The analysis is based on first-party data from Penta regarding the operation of Penta’s dealers. By using Linear Regression, it was found that the Adjusted R-Squared of the model with Aggregated DOS against Sales Revenue was 0.1403 and the Adjusted R-Squared for the model with the Segmented DOS against Sales Revenue was 0.1983. Thus, there is no significant correlation between the Aggregated DOS and Sales Revenue. However the results from the Segmented DOS-score against Sales Revenue indicates that it is possible to improve on the current DOS algorithm. Further research with more confounders considered is required to improve the model. / De flesta företag vill mäta resultatet av olika delar av verksamheten. På så sätt är det lättare att identifiera svagheter eller problem och vidta åtgärder för att förbättra resultaten inom dessa områden. Den här studien genomförs i samarbete med Volvo Penta North America och syftar till att utvärdera möjligheterna att införa en performance indicator för deras återförsäljare. Syftet med denna studie är att undersöka om det finns ett samband mellan Volvo Pentas utvärderingssystem, Dealer Operating Standard (DOS), för sina återförsäljare och deras respektive försäljningsintäkter, samt de enskilda segmenten av DOS och försäljningsintäkterna. Med andra ord, om utvärderingssystemet kan användas som en performance indicator för hur bra en återförsäljares ekonomiska resultat är. Analysen bygger på förstahandsdata från Penta om verksamheten hos återförsäljarna. Genom att använda linjär regression fann man att Adjusted R-Squared för modellen med Aggregerad DOS mot försäljningsintäkter var 0,1403 och Adjusted R-Squared för modellen med Segmenterad DOS mot försäljningsintäkter var 0,1983. Det finns alltså ingen signifikant korrelation mellan Aggregated DOS och försäljningsintäkter. Resultaten från det segmenterade DOS-värdet mot försäljningsintäkterna visar dock att det är möjligt att förbättra den nuvarande DOS-algoritmen. Det krävs ytterligare forskning där fler utomstående faktorer beaktas för att förbättra modellen.

隨著經濟發展與國民所得提高，汽車已經成為人們必備之交通運輸工具。近年來，假日休閒旅遊蔚為風氣，除造成自用汽車數量急遽成長外，亦因使用頻率增加而使汽車發生毀損滅失之機率增高。 汽車保險業務具有濃厚之地域性，而且與社會環境及國民習性密切相關，因此，經營汽車保險業務者，必須投入相當規模之資源，方能提供完善之服務。由於汽車保險業務之保費收入佔財產保險業所有業務之一半以上，其損失率高低往往牽動著保險業者之經營成效。 今日汽車保險市場積弊之一，乃保險業者拓展業務時，常以提高業務量為目標，爭相採取超佣、折讓或錯價等違規手段，造成市場之惡性競爭。再者，行銷通路亦與汽車保險業務經營成敗有緊密關連。 以汽車代理商而言，其有規模者之業務項目涵蓋汽車銷售、保險代理、零件價格與汽車修護等，完全掌握汽車保險行銷之競爭優勢。此外，貿易商、貨運行及代檢場，與汽車保險業務亦有密切關連，也是保險業者不可忽視之重要通路。 本研究以汽車車體損失保險為對象，針對上述行銷通路之運作實務作介紹與分析，並分別探討各種通路可能衍生之道德危險。最後，針對各類型之道德危險及理賠實務之缺失，本研究提出建議方案供相關單位參考，以期汽車保險市場能健全發展。 關鍵字：汽車保險、道德危險、行銷通路、汽車代理商、貿易商、貨運行、 代檢場 / 【Abstract】 Along with economy development and increase of national income, automobiles become a necessity for people in transportation and communication. In recent years, due to the trend in taking vacation by car, the amount of automobile has rapidly grew. Consequentially, frequent use has resulted in higher percentage of the damage or loss of the automobiles. As automobile insurance has characteristics in localism and territorialism, it is highly related to social environment and citizen’s behavior. Under such a scenario, all the automobile insurance companies need to invest all kinds of resources to provide full scale services. Meanwhile, since its premium volume accounts for more than half the overall property insurance business premium volume, its underwriting result in loss ratio usually has a significant impact on the overall performance in operation. One of the cumulated cankers in the automobile insurance market is that while extending business, insurance companies often aim at increasing premium volume, so that they take the methods against regulations, such as excessive commission, rebate and wrongful pricing. All of them may have deteriorated the unsoundness and stability of the insurance market. In addition, many marketing channels play a significant role to automobile insurance business. In light of automobile dealers’ operation, the ones in large scale normally carry on an automobile maintenance workshop at the same time. Their services cover wide range, include: car selling, insurance soliciting, components price controlling and repair and maintenance services etc. In this way, they acquire the advantage in the marketing competition. Meanwhile, merchants, forwarding agents and the vehicle-inspection workshops are also related to the automobile insurance, and certainly they are the important channels that shall not be neglected. By taking Automobile Insurance - Body Damaged Coverage as the main object, this research makes a thorough analysis on the operation of the above-mentioned marketing channels, and explores all the possible moral hazard stemmed from different channels. To eliminate the moral hazards and the claim insufficiency, this research submits certain recommendation to the regulatory authority and the insurance industry in order to achieve sound development of the automobile insurance market. Key words: Automobile Insurance、Moral Hazard、Marketing Channel、Automobile Dealer、Merchant、Forwarding Agent、Vehicle-Inspection Workshop

中國，最近幾年每年都是以9-10%經濟成長在成長著， 經濟學者們對中國的經濟成長，仍然預測未來10-15年，中國仍然將以每年9-10%的持續高成長，則內需市場亦將持續擴大；從行銷上來看，中國正由“世界的工廠”走向到“世界的市場”，因為中國內需市場的高成長率，已經成為世界主要的高成長消費市場之一。 然而在高成長的市場，市場佔有率是品牌發展的著重點，大多數品牌在中國的行銷管理上尤其著重於佈局渠道的發展與管理；而其中渠道管理更是重點中的重點。因而本論文中將探討的是，如何運用渠道銷售數據來制定市場決策，提升及優化市場行銷的效益。 本研究將以某中國品牌為例，透過其零售點的POS數據，分析並與發現其市場議題，協助市場決策的的制定及行銷策略的擬定。在數據分析上將涵蓋：總體銷售（進/銷/存）分析、零售分析、銷售結構分析，零售點價值分析等四大部分，以銷售數據實際列舉其市場議題，瞭解其現況，並探究其可能的行銷解決方案和市場決策。 / China has been enjoying an annual economic growth of 9–10% in recent years. Economists are predicting that China will continue its growth at 9–10 % per year in the next 10–15 years. In addition, domestic demands will also keep growing. Such a prediction can be interpreted in Marketing terms into the fact that China is transforming from "World's Factory" into "World's Market". China's domestic market has become one of the major consumer markets with high growth in the world. In a market of high growth rate, market shares of a brand are the focus of brand marketing. Most brands in China focus its marketing efforts on the development and management of channels. Of the two, management of channels is more important. This thesis, therefore will discuss how to determine marketing strategies for their utmost efficiency with the sales statistics gathered from all channels. This research will be based on the statistics gathered from the POS of a certain brand in China. It will analyze the numbers and discovers points of interests to plan for the strategies for markets. The analysis of the statistics include: Overall Sales Analysis (Purchase/Sales/Inventory), Retail Analysis, the Analysis of sales structures, Analysis of Value at the POS. With these analyses, point of interests, current status can be discovered, marketing solutions and strategies can be made.

"Mémoire présenté à la Faculté des études supérieures en vue de l'obtention du grade de maîtrise, option droit des affaires" / Le recours à diverses stratégies d'investissement ainsi qu'aux services des intermédiaires de marché a pris, dans les dernières années, une place importante dans la planification financière de la retraite des Canadiens. Toutefois, une question demeure: les marchés financiers contemporains sont-ils adaptés aux petits investisseurs? Cette question, étant réapparue à plusieurs reprises au fil des ans, nous frappe avec d'autant plus d'acuité à la lumière de la dégringolade qu'ont subie les marchés boursiers depuis mars 2000. Pour répondre à cette question, un examen du contexte dans lequel évolue la relation établie entre l'intermédiaire de marché et l'investisseur s'avère nécessaire. Tout d'abord, la mise en place d'un système réglementaire technique visant à encadrer les activités des intermédiaires de marché, complétée par les règles adoptées par les organismes professionnels auxquels ces derniers appartiennent, viennent d'emblée imposer un modèle de conduite visant à maintenir la confiance des investisseurs dans le marché de valeurs. De même, l'adoption de cet ensemble de règles fait en sorte que le comportement adopté par les intermédiaires de marché corresponde le plus possible aux attentes des investisseurs. En outre, ces règles viennent, avec le nouveau Code civil, établir l'ensemble des obligations imposées aux parties dans leur relation. Il va sans dire que l'assujettissement à un certain nombre de devoirs et d'obligations amène inévitablement des litiges en matière de responsabilité civile. Toutefois, la formulation d'une demande devant les tribunaux judiciaires afin d'obtenir une compensation pour les pertes subies amène un lot important d'inconvénients (poids financier des procédures, délais, technicité du fardeau de preuve). Par ailleurs, ce constat pourra, dans certains cas, entraîner un questionnement sur l'étendue réelle de la protection des droits du public investisseur. Dans ce cadre, l'apparition dans les demières années de modes alternatifs de règlement de litiges propose une solution intéressante en permettant d'envisager une nouvelle forme de justice plus adaptée aux litiges consuméristes pouvant survenir dans le cadre de la relation entre l'investisseur et l'intermédiaire de marché. / In the past few years, use of various investment strategies and intermediary market services has occupied an important place in the Canadians' retirement financial planning. However, one question remains unanswered: Are contemporary financial markets adapted to small investors? Asked many times over the years, this question is ail the more striking in light of the upheaval that stock exchanges have suffered since March 2000. To answer this question, it is necessary to examine the context in which the relationship between market intermediaries and investors is established. The application of a technical regulatory system that gives structure to market intermediaries' activities and which is further completed by the rules of organizations that these professionals belong to readily imposes a model of conduct that aims to maintain investors' confidence in securities markets. Similarly, by adopting this set of rules, market intermediaries also adopt behavior that corresponds as much as possible to investors' expectations. Moreover, these rules, along with the new Code Civil, establish a set of obligations for parties in contact. It goes without saying that restraining certain duties and obligations inevitably causes legal disputes over civil responsibility. However, drafting a claim before the court to obtain compensation for losses suffered causes major inconvenience (financial burden of the proceedings, the delays and hold-ups, and the technicality of the duty to produce evidence). In certain cases, this finding can put into question how long the protection of public investors' rights actually last. In this context, the appearance in the last years of alternative means of settling litigation presents an interesting solution. It allows us to envision a new form of justice that is more adapted to consumer disputes and may very weil arise in the relationship between investors and market intermediaries.

Le recours à diverses stratégies d'investissement ainsi qu'aux services des intermédiaires de marché a pris, dans les dernières années, une place importante dans la planification financière de la retraite des Canadiens. Toutefois, une question demeure: les marchés financiers contemporains sont-ils adaptés aux petits investisseurs? Cette question, étant réapparue à plusieurs reprises au fil des ans, nous frappe avec d'autant plus d'acuité à la lumière de la dégringolade qu'ont subie les marchés boursiers depuis mars 2000. Pour répondre à cette question, un examen du contexte dans lequel évolue la relation établie entre l'intermédiaire de marché et l'investisseur s'avère nécessaire. Tout d'abord, la mise en place d'un système réglementaire technique visant à encadrer les activités des intermédiaires de marché, complétée par les règles adoptées par les organismes professionnels auxquels ces derniers appartiennent, viennent d'emblée imposer un modèle de conduite visant à maintenir la confiance des investisseurs dans le marché de valeurs. De même, l'adoption de cet ensemble de règles fait en sorte que le comportement adopté par les intermédiaires de marché corresponde le plus possible aux attentes des investisseurs. En outre, ces règles viennent, avec le nouveau Code civil, établir l'ensemble des obligations imposées aux parties dans leur relation. Il va sans dire que l'assujettissement à un certain nombre de devoirs et d'obligations amène inévitablement des litiges en matière de responsabilité civile. Toutefois, la formulation d'une demande devant les tribunaux judiciaires afin d'obtenir une compensation pour les pertes subies amène un lot important d'inconvénients (poids financier des procédures, délais, technicité du fardeau de preuve). Par ailleurs, ce constat pourra, dans certains cas, entraîner un questionnement sur l'étendue réelle de la protection des droits du public investisseur. Dans ce cadre, l'apparition dans les demières années de modes alternatifs de règlement de litiges propose une solution intéressante en permettant d'envisager une nouvelle forme de justice plus adaptée aux litiges consuméristes pouvant survenir dans le cadre de la relation entre l'investisseur et l'intermédiaire de marché. / In the past few years, use of various investment strategies and intermediary market services has occupied an important place in the Canadians' retirement financial planning. However, one question remains unanswered: Are contemporary financial markets adapted to small investors? Asked many times over the years, this question is ail the more striking in light of the upheaval that stock exchanges have suffered since March 2000. To answer this question, it is necessary to examine the context in which the relationship between market intermediaries and investors is established. The application of a technical regulatory system that gives structure to market intermediaries' activities and which is further completed by the rules of organizations that these professionals belong to readily imposes a model of conduct that aims to maintain investors' confidence in securities markets. Similarly, by adopting this set of rules, market intermediaries also adopt behavior that corresponds as much as possible to investors' expectations. Moreover, these rules, along with the new Code Civil, establish a set of obligations for parties in contact. It goes without saying that restraining certain duties and obligations inevitably causes legal disputes over civil responsibility. However, drafting a claim before the court to obtain compensation for losses suffered causes major inconvenience (financial burden of the proceedings, the delays and hold-ups, and the technicality of the duty to produce evidence). In certain cases, this finding can put into question how long the protection of public investors' rights actually last. In this context, the appearance in the last years of alternative means of settling litigation presents an interesting solution. It allows us to envision a new form of justice that is more adapted to consumer disputes and may very weil arise in the relationship between investors and market intermediaries. / "Mémoire présenté à la Faculté des études supérieures en vue de l'obtention du grade de maîtrise, option droit des affaires"

The VAT treatment of over-allowances in the motor retail industry has proved contentious for South African Revenue Services (“SARS”). VAT legislation dictates that notional VAT may be claimed on the lower of the open market value and the consideration paid. The industry, however, claims notional VAT on the actual consideration paid for a used vehicle on the basis that a higher output VAT will be declared on the consequent sale of the new vehicle. This is because the over-allowance is offset against the lower discount granted. SARS allows this practice on account of SARS’ own issuance of a binding general ruling, provided certain criteria are met. This ruling is contained in the VAT Guide to Motor Dealers. This study performs an analysis of the current practice by South African motor retailers pertaining to over-allowances. The aim of the study is to determine the impact on the industry of the issuance of the Guide, both practically and from the perspective of compliance, focussing on VAT legislation and Competition Commission legislation. The study discusses the requirements contained in the Guide in the light of the Competitions Act and the practical benefits, and concludes that the industry is satisfied with the issuance of the Guide, despite its silence on the interpretation of certain key criteria. The industry has chosen to assume that, as SARS has acted reasonably in the issuance of the Guide, it would not expect the industry to deviate from any other legislation, including the Competitions Act. If SARS is not satisfied with this interpretation, the Guide will have to be amended to include definitions of terms such as “permissible discount”. AFRIKAANS : Die hantering van die toelating van oormatige BTW in die motorvoertuig-kleinhandelsindustrie is, insover dit die Suid-Afrikaanse Inkomstediens (“SAID”) betref, omstrede. BTW-wetgewing bepaal dat geagte BTW gehef mag word op die laagste van ope markwaarde en die werklike bedrag betaal. In die motorvoertuigindustrie word BTW egter altyd gehef op die werklike bedrag betaal vir ‘n gebruikte voertuig met die veronderstelling dat hoër uitset BTW verklaar gaan word met die verkoop van ‘n nuwe voertuig wat die inruiltransaksie tot gevolg gaan hê. Daar word geredeneer dat die oortoelating van BTW uitgekanselleer gaan word deur ‘n laer afslag op die nuwe verkope. As gevolg van bindende bepalings in die BTW Handleiding vir Motorhandelaars, wat uitgereik is deur die SAID en die nakoming van sekere voorwaardes deur die motorhandelaars, laat die SAID hierdie praktyk toe. In hierdie mini-verhandeling word die vereistes wat in die Handleiding vervat is teen die agtergrond van die Wet op Mededinging en die praktiese voordele daarvan bespreek. Die gevolgtrekking is dat die motorvoertuigindustrie tevrede is met die uitreiking van die Handleiding vir motorhandelaars ongeag die feit dat sekere sleutel aspekte nie in die Handleiding voldoende toegelig word nie. Die motorindustrie het die aanname gemaak dat SAID redelikerwys opgetree het deur die Handleiding uit te reik en sal daarom nie verwag dat die industrie van enige ander wetgewing sal afwyk nie, insluitende die Wet op Mededinging. As die SAID nie tevrede is met hierdie interpretasie nie sal dit beteken dat die Handleiding aangepas sal moet word om ander relevante terminologieë soos “toelaatbare afslag” beter te omskryf en te verduidelik. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Coventry, MA 2011, A critical analysis of the VAT implications of over-allowances in the South African motor retail industry, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03092012-112915 / > F12/4/77/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

Wilhelm von Bode and the International Art Market: the Unpublished Correspondence with Rudolphe Kann and Joseph Duveen This dissertation explores changing trends in the European and American art market in the late 19th and beginning of the 20th Centuries, in particular their influences, presented from the perspective of Wilhelm von Bode, renowned connoisseur and, at the time, director general of the Berlin Museums and explored predominantly through his relationship with the private collector Rudolphe Kann and art dealer Joseph Duveen. At the time, the collection of Rudolphe Kann was considered to be one of the most refined among the European private collections, yet it hasn't received much attention by contemporary scholars. This dissertation therefore offers the most systematic review of Kann's collection since 1907, the year when Bode compiled the revised catalogue. Wilhelm Bode was actively involved in building the Kann collection, as shown by the extensive numbers of private, previously unpublished, correspondence, which provided the foundation of this research. After the dealer Joseph Duveen bought the entire art collection of this prominent Parisian collector in the summer 1907 and subsequently sold almost all of the artworks to American collectors, the competitiveness of European private...

Aufgrund ihres Gesamtnutzens sind Städte ein gesellschaftlich anerkannter Mittelpunkt unseres Lebens (Friedmann, 1969). Der Gesamtnutzen dieser Gemeinschaft wird von allen Beteiligten zusammen gebildet, d. h. von Einzelhändlern, Restaurants und Cafés, Kultur, Freizeiteinrichtungen, städtischen Aktivitäten und anderen. Wenn ein Bereich Probleme bekommt, so hat das negative Auswirkungen auf den Gesamtnutzen einer Stadt und damit auf deren Attraktivität. Mit einem Jahresumsatz von 15,38 Milliarden Euro (Schamel, 2018) – gleichbedeutend mit rund 17 % des BIP der EU-28 (Statistisches Bundesamt, 2019) – ist der Einzelhandel die treibende Kraft hinter dieser Sozialstruktur „Stadt“ und wesentlicher Faktor bei der Bewertung der Attraktivität (IFH Köln, 2018). Die Schließung traditioneller Einzelhandelsgeschäfte (Butler, Wood, & Inman, 2018) und hohe Leerstände prägen allerdings bereits einige Stadtbilder (Borner, Jan, 2016; Kamann, Matthias, 2015; Weseloh, Kay, 2014). Wenn sich diese Entwicklung fortsetzt, werden die Städte (weiter) ihre Attraktivität und die Gesellschaft ihren Mittelpunkt verlieren. Dies ist bereits in einigen Regionen zu beobachten, inklusive der dadurch begünstigten sozialen, gesellschaftlichen und politischen Veränderungen... In diesem Beitrag soll untersucht werden, inwiefern der stationäre Einzelhandel mithilfe des Mechanismus der Inspiration gleichzeitig auch die wahrgenommene Beziehungsqualität verbessern kann. Zudem soll auf eventuelle Unterschiede zwischen Online und Offline eingegangen werden, um zu erforschen, wie sich der klassische Einzelhandel gegenüber dem Online-Handel differenzieren kann. Mit den Erkenntnissen soll ein Beitrag zur Sicherung unserer städtischen Gemeinschaften und unseres gesellschaftlichen Mittelpunktes geleistet werden.[... aus der Einleitung]