中國市場具備龐大內需實力，預期2027年將成為世界第一大經濟體，已成為全球注目及亟欲進入以獲取商機之必爭之地。中國零售業自改革開發迄今30年中，連鎖零售企業門市總數由2003年4.7萬家增加至2006年12.4萬家，批發零售貿易業零售總額，由2002年2,973億人民幣增至2007年7,561億人民幣；零售業者對IT系統需求自2000年僅止於足敷前台收款及後台物管相關連結能正常運作，至2005年起開始重視管理層面的有效性考量，至2009年起更甚而重視系統建置於數據擷取後的分析於績效展現及決策運用；零售企業在IT上的平均投資額由2004年的50餘億人民幣增加至2008年100億人民幣。台灣資訊服務產業軟硬體及系統應用整合開發能力均已臻成熟，在同文同種及地理優勢下，此刻正是揮軍中國市場的絕佳時機。 本研究結果顯示，台灣資訊服務業或可參考Ａ公司以「市場定位目標明確性」及「持續動態發展的經營策略」為基礎的經驗，藉由外部資源引進及內化成果紮根的同步展現，建構符合市場發展階段需求之企業優勢。此外；台灣資訊服務產業若能採以專業分工垂直或水平整合形成策略聯盟夥伴關係，掌握市場需求脈動與即時供給具完備性服務內容，當可合力擊退其他國際企業，大規模實質搶攻大陸商機。 / The enormous potential of China domestic market was expected to become the world's largest economies in 2027, the demand has caught the world's attention and desire to explore the great opportunity. After 30 years of development since economy reformation , China retail industry has grow the total number of retailers from 4.7 million in 2003 to 12.4 million in 2006; the total sales revenue of retail business increased from 297.3 billion RMB in 2002 to 756.1 billion RMB in 2007. Whereas in the mean time, retail IT system has expand its function from POS and back office management in 2000 to the efficiency of business management in 2005, and furthermore, IT requirement expand to data capture and analysis for decision supporting system in 2009; along with the increasing demand of information management, the capital investment in IT has increased from 5 billion RMB in 2004 to 10 billion RMB in 2008. With years of development, Taiwan information service industry now has great opportunity to enter China retail market by leveraging its culture homogeneity and geographical advantages with established core competence in both hardware and system integration. This research explores how company "A" could be a reference for Taiwan information industry. Company "A" build up its core competences thru "market positioning" and "dynamic business strategy", with the integration of external resources and internal talents in different development stages. Pursuant to the reference, if Taiwan information services industry could establish vertical integration or horizontal strategic alliance or partnerships, and keep the same pace with market demands and provide total solutions in timing basis, Taiwan information service industry should be able to compete with international major players of the industry and be part of the rapid growth of China retail business.

摘要 分類是研究的第一步，服務業理必須基於有意義的分類，才 可能提出規範性的結論。此外，服務業的無形產出，必須透過細緻的 服務傳送系統設計來傳遞給顧客。因此服務業的研究首要工作，在從 抽象的層次中提出對服務業無形特性的有效分類。經由文獻檢討及實 務觀察，本文提出三項服務業的產出分類構面:經濟性、社會性及心 理性利益，稱之為服務核心。以此三構面將台北市的服飾零售業分為 四種類型:經濟心理性、心理性、混雜性及經濟性零售店。各類型零 售店中較績優者，相互之間服務傳送系統的差異非常明顯，顯示績效 的殊途同歸性是明顯的。用一類型零售店組內的比較分析中，以類神 經網路求得影響績效最重要的服務傳送系統項目:經濟心理性最重要 的活動與商品無直接的關連;心理性零售店最重要的是人員專業性與 商品風格與品味;經濟性零售店的服務傳送系統則是愈簡單愈好。文 末並提出相關的討論是建議。 / ABSTRACT keywords: service industry, service core, service delivery system, retail industry， neural network Classification is the first step for research. Normative suggestions cannot be provided unless meaningful classification is available in service management. Meanwhile, intangible output in service organizations usually is transferred to customers through delicate service delivery system. Therefore the primary task in service management research is to devise efficacious, theoretical classifications to govern inherent intangibility in service management. Through literature review and field study, this paper proposed three classifying dimensions for fashion retailing, which were termed service cores consisting of economic , social , and psychological benefits. Based on these three dimensions, four types of retailing firms were derived with clustering analysis: eco-psychological, psychological, and economic types. Between groups, better performers were extracted to compare with each other， which demonstrated the significances of equifinality towards performance and differences between these four retailing types. Within groups, neural network analysis was employed to determine important factors in service delivery system. In eco-psychological type, important factors were irrelevant to merchandises. Professional salespersons and special merchandise were critical to psychological stores. Better economic stores were all rated low in most delivery activities. Relevant suggestions and discussions were given to conclude the findings.

產品服務系統的概念是在八十年代被提出,當時基於國際化導致各國產業日趨競爭,企業因而積極尋求更多的途徑來創造成長,而當時許多企業,如: IBM、Xerox 等,由原本的產品銷售事業逐漸 跨足服務的提供,這帶給這些企業許多市場競爭優勢,進而促使更 多不同產業的企業開始應用類似的策略實施。 有鑑於國內產業目前積極地推廣產品服務系統,以創造各個領域的產業升級,因此本研究以產品服務系統的供應鏈管理做為討論的核心,希望了解企業在產品服務系統的落實中,應如何應對這商 業模式的變化。對此,本研究採用個案研究法,首先透過文獻探討 以整理出研究的分析模型,再配合產品服務系統實施成功的國內傢 俱零售廠商做為研究個案,以進行調查。其中,分析模型主要由三個面向所構成,分別為下游供應網絡、焦點企業與上游供應網絡 , 並且在下游供應網絡的環節重點討論企業與顧客的互動模式,在焦 點企業的部分探討企業內部的管理措施,而在上游供應網絡探究企業與供應商的合作模式。 本研究發現產品服務系統的採行會直接地改變企業與顧客之間的互動關係,這促使企業必須與顧客進行密切的溝通,同時還需要積極獲取顧客的資訊。而由企業內部角度來看,則需要創造服務能力,調整績效管理模式,以及培養服務導向的組織文化。最後,企 業應與供應商應建立作業連結、資訊共享管道與誘因同盟,使彼此促成長期的合作關係,並讓整合方案能夠更效率地傳遞給顧客。 本研究透過實際案例的深入探討,了解到企業在執行產品服務系統的過程中,對於供應鏈採行了何種管理因應,其結果不但擴充 了“產品服務系統供應鏈”的理論探討,同時能夠也提供給未來相關領域的研究者與其他相關企業發展的參考。 / The concept of Product Service System (PPS) has been expanded since 1980s, when the globalization boosted the competition of various industries. Therefore, companies were longed to explore new business model to facilitate their performance within the market and at that period several companies (including IBM, Xerox) successfully obtained outstanding competitive advantages through providing service, which is derived from their product business, and formed the idea of PPS and Servitization. And so, more and more companies involve in PPS, hence PPS have already applied in numerous industries nowadays. Previously, Taiwan’s local market put a lot of emphasis on PPS, in order to promote upgrade in various industries. Therefore, this paper is aim to discover implementational insight of PSS in the perspective of supply chain management (SCM) and realize how should company responds, when facing the change of business model. In this case, this paper utilize case study methodology with analysis model, which is contrived by desk research on PPS supply chain related paper, and execute in-depth analysis on case study of local furniture retailer, which possess successfully experience in PPS. In this research, the analysis model is consisted with three major dimensions, that is upstream supply network, focal company and downstream supply network. In the aspect of upstream supply network will focus on the discussion of customer interaction, but when it comes to the aspect of focal company will put emphasis on inner management and last would be the dimension of downstream supply network with understanding of supplier relationship management in the background of PPS. The research results indicate that the application of PPS would bring direct change on the interrelationship of customer and focal company, this would cause the company to have frequent communication with customer and shall obtain customer information during interaction. And in the viewpoint of focal company, it should alter the performance evaluation model and acquire new ability of service and service-oriented culture. Last but the least, focal company should establish comprehensive operational linkages, information sharing methods and incentive alignment with supplier to deliver integrated solution to the customer efficiently. With in-depth case study, this paper unveils the SCM detail information of Servitization and the result is not only contributive toward the academic research of PPS, but also provides valuable insight for industry with further expansion on PPS.

分類是研究的第一步，服務業的管理必須基於有意義的分類，才可能提出規範性的結論。此外，服務業的無形產出，必須透過細緻的服務傳送系統設計來傳遞給顧客。因此服務業的研究首要工作，在從抽象的層次中提出對服務業無形特性的有效分類。經由文獻檢討及實務觀察，本文提出三項服務業的產出分類構面：經濟性、社會性及心理性利益，稱之為服務核心。以此三構面將台北市的服飾零售業分為四種類型：經濟心理性、心理性、混雜性及經濟性零售店。各類型零售店中較績優者，相互之間服務傳送系統的差異非常明顯，顯示績效的殊途同歸性是明顯的。同一類型零售店組內的比較分析中，以類神經網路求得影響績效最重要的服務傳送系統項目；經濟心理性最重要的活動與商品無直接的關連；心理性零售店最重要的是人員專業性與商品風格與品味；經濟性零售店的服務傳送系統則是愈簡單愈好。文末並提出相關的討論及建議。

This research study acquired a consumer response centred approach to visual merchandising stimuli, in an attempt to holistically consider this area of the retail industry. Consumers‟ perceptions towards visual merchandising displays and the effect these displays have on consumer behaviour were exposed. The primary research question that pended from the preliminary literature was to determine the effect of visual merchandising displays on consumer perceptions. Explorative research was performed and qualitative data were collected by means of focus groups and naïve sketches. The data was analysed by means of a thematic analysis process. Perceptions of visual merchandising displays that were identified were subliminal in creating an interest and desire to further peruse the merchandise and aesthetically to beautify the store. Consumers expressed that the impact that visual merchandising displays had on their buying decisions depended on their personal preferences. / Business Management / M. Com. (Business Management)

Inledning: Teknologi har förändrat sättet som detaljhandlare gör affärer på ett fundamentalt plan. En av dessa förändringar är framväxten av multi- och omnikanalshandel. I strategiska förändringar sägs både information och verksamhetsstyrningen påverka vilka beslut som fattas. I en värld där produktionen av ny information ökar kraftigt finns svårigheter att veta vilken information som är relevant. Syfte: Syftet med studien är att kartlägga och analysera vilken information som används som beslutsunderlag och vilka "krafter" som drivit den strategiska förändring mot multikanalshandel i detaljhandelsbranschen. Vidare är syftet att undersöka hur verksamhetsstyrningen har använts och påverkat detaljhandelsföretag under den strategiska förändring. Metod: Utifrån studiens forskningsfrågor och syfte valdes en fallstudie som forskningsmetod. Efter genomförd fallstudie gjordes en kompletterande intervjustudie baserat på resultaten i fallstudien. Semistrukturerade intervjuer användes som datainsamlingsmetod. Slutsats: Många olika krafter och informationstyper har drivit förändringen till multikanalshandel. Företagskultur, en föränderlig omgivning och den stora tillgången av information påverkar detaljhandlare att fatta snabba beslut. Behovet av snabba beslut och en föränderlig omgivning påverkar utformningen av verksamhetsstyrningen som har en stor fokus information om kunder. / Introduction: Technology has changed the way retailers do business in a fundamental way. One of those changes is the emergence of multi- and omnichannel retailing. In strategic changes both information and management accounting are affecting the decisions. In a world where the production of new information is increasing rapidly it’s hard to know which information that are relevant. Purpose: The purpose of the study is to survey and analyse the information used as decision support and which forces that have driven the strategic change towards multichannel retailing in the retail industry. Furthermore the purpose is to examine how and why management accounting has affected retailers during the strategic change. Methodology: Based on the study’s research question and purpose a case study was chosen as research method. After completing the case study a complementary survey based on the results from the case study was conducted. Semi structured interviews were used as data collection method. Conclusion: Many different forces and information types have driven the change to multichannel retailing. Company culture, an changing environment and the vast access to information are affecting retailers to make fast decisions. The need for fast decisions and an changing environment affects the design of retailers management accounting, which has a focus towards customer information.

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

No description available.

Improved sales forecasts for individual products in retail stores can have a positive effect both environmentally and economically. Historically these forecasts have been done through a combination of statistical measurements and experience. However, with the increased computational power available in modern computers, there has been an interest in applying machine learning for this problem. The aim of this thesis was to utilize two years of sales data, yearly calendar events, and weather data to investigate which machine learning method could forecast sales the best. The investigated methods were XGBoost, ARIMAX, LSTM, and Facebook Prophet. Overall the XGBoost and LSTM models performed the best and had a lower mean absolute value and symmetric mean percentage absolute error compared to the other models. However, Facebook Prophet performed the best in regards to root mean squared error and mean absolute error during the holiday season, indicating that Facebook Prophet was the best model for the holidays. The LSTM model could however quickly adapt during the holiday season improved the performance. Furthermore, the inclusion of weather did not improve the models significantly, and in some cases, the results were worsened. Thus, the results are inconclusive but indicate that the best model is dependent on the time period and goal of the forecast. / Förbättrade försäljningsprognoser för individuella produkter inom detaljhandeln kan leda till både en miljömässig och ekonomisk förbättring. Historiskt sett har dessa utförts genom en kombination av statistiska metoder och erfarenhet. Med den ökade beräkningskraften hos dagens datorer har intresset för att applicera maskininlärning på dessa problem ökat. Målet med detta examensarbete är därför att undersöka vilken maskininlärningsmetod som kunde prognostisera försäljning bäst. De undersökta metoderna var XGBoost, ARIMAX, LSTM och Facebook Prophet. Generellt presterade XGBoost och LSTM modellerna bäst då dem hade ett lägre mean absolute value och symmetric mean percentage absolute error jämfört med de andra modellerna. Dock, gällande root mean squared error hade Facebook Prophet bättre resultat under högtider, vilket indikerade att Facebook Prophet var den bäst lämpade modellen för att förutspå försäljningen under högtider. Dock, kunde LSTM modellen snabbt anpassa sig och förbättrade estimeringarna. Inkluderingen av väderdata i modellerna resulterade inte i några markanta förbättringar och gav i vissa fall även försämringar. Övergripande, var resultaten tvetydiga men indikerar att den bästa modellen är beroende av prognosens tidsperiod och mål.

Measuring and tracking the employee turnover rate is a crucial part when evaluating a company’s performance. An important part of this is measuring the employment duration within an organization. The purpose of this report is to investigate if employment duration in a food retail company can be explained by predetermined variables using multiple linear regression. Data from five years ago until today has been collected and processed to analyze and fit the best choice of the linear model. Gender, employment rate, industry experience and age are the predictors used for conducting the analysis. The result shows that a low linear correlation can be seen between employment duration and the explanatory variables: gender, employment rate, industry experience and age. In the discussion, the results are analyzed as well as potential problems and improvements of the regression.