Proposals to substantially reduce or eliminate the state income tax and replace the lost revenue through a higher sales tax rate, an expanded sales tax base, or some combination of the two, are being considered in a dozen states, specifically Georgia, Hawaii, Idaho, Kansas, Louisiana, Missouri, Nebraska, New Jersey, Ohio, Oklahoma, Oregon and South Carolina (Hamilton 2012). While no state has f...

This paper uses a survey of 3,300 firms in 25 transition countries to shed light on the factors that influence restructuring by firms and their subsequent performance as measured by growth in sales and in sales per employee over a three-year period. We begin by surveying what a decade of transition has taught us about the factors that determine how firms respond to the new market environment. W...

A carbon-based industry, such as oil refinery, needs to change its business model to achieve a green business. Considering the existing too much data, the modeling procedure is complex. Therefore, combination of the Fuzzy Delphi method and System Dynamics can be considered to cover this complexity. The starting point in this work is literature review of prior studies on the same common topic an...

Economic environments have a profound effect on the growth of the insurance industry. History has shown that, although the performance of the insurance industry is closely linked to economic conditions, the life business has been able to survive in different economic environments. In Malaysia, the performance of the insurance industry in 1998 was affected by an economic downturn. The insurance ...

INTRODUCTION We evaluated whether Philly Food Bucks, a bonus incentive program at farmers markets, is associated with increased fruit and vegetable consumption and Supplemental Nutrition Assistance Program (SNAP) sales at farmers markets in low-income areas. METHODS A convenience sample of 662 customers at 22 farmers markets in low-income neighborhoods in Philadelphia, Pennsylvania, was surve...

Rural economy has an important role in rural sustainable development in every region or country. However, the rural economy in Iran is too much depending on agriculture and development of other rural economy in particular nonfarm activities, has been neglected by Iranian rural communities. Therefore, the aim of this study was to identify the role of non-farm business on rural sustainable develo...

As numerous papers have argued, sales, inventory, and gross margin for a retailer are interrelated. We construct a simultaneous equation model to establish these interrelationships at a firm level. Using publicly available financial data we estimate the six causal effects among sales, inventory, and gross margin. Our results show that sales, inventory, and gross margin are mutually endogenous. ...

Emerging literature on the impact of the Internet on business-to-business (B2B) marketing has primarily focused on examining this issue from the perspective of manufacturers and buyers. This study focuses on the sales agent, a third prominent actor in B2B markets, and tests a conceptual model that relates a sales agent’s personality, demographic, and user-situational constructs to that sales ag...

We use Transparency International’s ratings of self-reported anticorruption efforts for 480 corporations to examine factors underlying firms’ efforts and their consequences. We find that firms with high anticorruption efforts are domiciled in countries with low corruption ratings and strong anticorruption enforcement, operate in high corruption risk industries, have recently faced a corruption ...

Marketing is undergoing a paradigmatic shift that involves a change in focus from the exchange of goods, which are usually manufactured output, to providing a service, which is fundamental to economic exchange (Vargo & Lusch 2004). Evidenced by three decades ofmarketing transformation inB2B (business-to-business) sales organizations, this paper examines the evolution of sales organizations as a...