Invoice-kaupan edut ja haitat verrattuna tavalliseen Tax Free kauppaan

Kandidaatintutkielmani käsittelee Invoice-kauppaa ja sitä, mitä etuja siihen liittyy verrattuna tavanomaiseen tax-free kauppaan. Invoice-veronpalautusjärjestelmässä EU:n ulkopuolella asuva asiakas saa veronpalautuksen samasta liikkeestä seuraavalla asiointikerralla. Arvonlisäveronpalautukset on kuitenkin haettava puolen vuoden sisällä ostosten tekemisestä. Tavanomaisessa tax-free kaupassa asiakas saa arvonlisäveronpalautuksen rajalta poistuessaan Suomesta. Invoicea käytettäessä asiakas saa verosta isomman osan takaisin kuin tavanomaisessa tax-free kaupassa, mutta palautuksen saaminen kestää kauemmin, koska Invoicea käytettäessä veronpalautuksen voi saada vain samasta liikkeestä, missä ostokset on tehty. Tutkielmani tarkastelee aihetta kauppiaan näkökulmasta. Kauppiaan kannalta Invoicen etuna on erityisesti asiakkaiden ”koukuttaminen”, koska veronpalautukset on aina haettava samasta liikkestä, mistä tuotteet on ostettu. Näin samat asiakkaat tulevat usein samaan liikkeeseen myös seuraavilla Suomen matkoilla saadakseen veronpalautukset. Tämä tuo liikkeille usein myös uusia kanta-asiakkaita.Toisaalta on huomioitava myös Invoicen käytöstä kauppiaalle ja kassoille mahdollisesti aiheutuva lisätyö ja kustannukset. Veronpalautusten maksaminen takaisin asiakkaille ja tullissa leimattujen kuittien käsittely vie kassoilla tavanomaista enemmän aikaa ja saattaa vaatia lisää henkilökuntaa. Tutkielma on toteutettu laadullisena eli kvalitatiivisena ja tutkimusmenetelmänä on käytetty haastatteluita. Haastateltavat ovat kauppiaita Kaakkois-Suomen alueelta. Tavoitteenani oli koota mahdollisimman monipuolinen haastateltavien joukko sisältäen niin vaate- ja vapaa-ajan liikkeitä kuin sekatavara- ja päivittäistavarakauppoja. Teorialähteinä käytin yliopiston kirjastosta lainattuja kirjoja, LUT:in tietokantojen ja Edilex-tietokannan artikkeleita sekä Verohallinnon dokumentteja ja verkkojulkaisuja. Lisäksi olen hyödyntänyt tutkielmassani myös ajankohtaisia uutisia sekä erilaisten paikallis- ja aikakauslehtien artikkeleita. Tutkielmani johtopäätöksissä tulin siihen tulokseen, että kauppiaan kannalta edullisinta on käyttää samanaikaisesti sekä Invoicea että perinteistä, palautusliikeiden palveluja hyödyntävää tax-free järjestelmää. Tämä mahdollistaa liikkeille mahdollisimman laajan asiakasjoukon. Suomessa usein käyvät ostosmatkailijat suosivat yleensä Invoicea täysimääräisen veronpalautuksen vuoksi. Palautusliikkeet taas veloittavat asiakkaalle maksettavasta veronpalautuksesta oman palvelumaksunsa. Suomessa harvemmin vieraileville taas palautusliikkeiden palvelut ovat edullisempia, sillä veronpalautukset saa rajalta maasta poistuttaessa, eikä tarvitse palata samaan liikkeeseen puolen vuoden sisällä. Palautusliikkeiden etuna Invoiceen nähden on myös asioinnin vaivattomuus, sillä eri liikkeissä asioivat ostosmatkailijat saavat kaikista matkalla tekemistään ostoksista arvonlisäveronpalautuksensa yhdestä paikasta sen sijaan, että kävisivät hakemassa ne joka liikkeestä erikseen.

ATTITUDES TOWARD RUSSIAN CUSTOMERS IN THE FINNISH RETAIL TRADE SECTOR – A salesperson’s point of view

The amount of Russian tourists in Finland has increased significantly in the past years. The impact of Russian tourism to the Finnish retail trade sector is enormous, since Russian tourists often spend a lot of money particularly on shopping. Shopping tourism is mainly focused in the near border cities, such as Imatra and Lappeenranta, and in addition in Helsinki metropolitan area. The purpose of this study is to map the attitudes and perceptions of the sales personnel who are working in the Finnish retail trade sector towards Russian customers and to discover which elements affect these attitudes. The theories in this study are based on cultural elements and elements related to sales behavior and performance. Cultural differences between Finland and Russia, cultural distance and cultural intelligence form the cultural aspect of this study. Customer orientation vs. sales orientation (SOCO), adaptive selling, selling skills and job competency, salesperson’s affect and empathy toward customers, and job autonomy form the elements concerning sales behavior and performance. Furthermore, the attitude – behavior link, based on social psychology is addressed. A survey was conducted in two retail trade chains operating in Finland. These retail companies have stores and department stores in different geographical areas in Finland and the survey was conducted in altogether 19 cities. In addition to the theories that were discussed, two expert interviews were conducted in order to get a deeper understanding of the phenomenon at hand. Moreover the interviews helped in the formulation of the hypotheses and the questionnaire design. The questionnaires were sent directly to the stores, where they were placed so that they were available for the sales personnel. Altogether 487 usable responses were collected. The returned questionnaires were analyzed with IBM SPSS 21 statistics program. The results of this study indicated that the attitudes toward Russian customers are more negative compared to other foreign customers. However, the respondents’ attitudes toward and perceptions of Russian customers varied a lot. From the background variables age, education level, length of employment in current workplace, and length of experience in customer service had an effect on the attitudes of the respondents. In addition, the perceptions of Russian customers were more positive in the Eastern Finland compared to Helsinki metropolitan area. The cultural elements; cultural knowledge, cultural distance and cultural intelligence all affected the attitudes of the respondents. From the elements related to sales behavior and performance customer orientation, salesperson’s affect and empathy toward customers, and perceived job autonomy had an effect on the attitudes

Physical access for persons with disabilities

For persons with disabilities, the activities that able-bodied people take for granted can be major, often insurmountable challenges. Attempting to enter a restaurant for lunch with friends can result in lengthy and adversarial litigation if the facility is not accessible to a person with a disability or other mobility impairment. This litigation would be initiated after the individual was effectively refused service; a refusal based on hislher personal physical characteristics. If a shopping mall is not equipped with "access amenities", then the disabled person may be excluded from shopping there and thus exercising consumer freedom. If workplaces are not equipped to accommodate the access needs of persons with disabilities, then those people are effectively barred from gainful employment there. If a municipal goveniment building is inaccessible to disabled persons, then they may be excluded from participating in council meetings. These are all activities that the majority of the population enjoys as a matter of course, in that they represent the functions of a free citizen in a free society. If a person is excluded from such activities because of some personal characteristic, then that person is subjected to differential or discr~minatory treatment. The guarantees provided in Canadian feden! and provincial rights legislation, are such that people are not to be discriminated againsL Where buildings and facilities othen\iise open to the public are not accessible for persens with disabilities, then those people are being discriminated against. To challenge these discriminatory practices, individuals initiate complaints through the administrative justice system. To address the extent to which this is a problem, many sources were consulted. Constitutional lawyers, tribunal members, advocates for the disabled and land use planners were interviewed. Case law and legislation were reviewed. Literature on citizenship theory, dispute resolution and dispute avoidance was compiled and assessed. And, the field of land use planning was analyzed (drawing on the WTiter's educational and experiential background) as a possible alternative method for effecting systemic access for persons with disabilities. The conclusion of this study is that there does exist a proactive method for assuring access, a method that can apply the systemic remedy needed to deal with this problem. The current method, which is an adversarial and piecemeal complaint process, has proven ineffective in remedying this discrimination problem~ Failure to provide an appropriate remedy means that persons with disabilities will not enjoy the degree of citizen status enjoyed by the able-bodied. This is the current circumstance, and since equity is the aim of rights legislation, and since such legislative and administrative frameworks have failed in that purpose, then an alternative method is necessary. An alternative model is the one in which land use planning is based. It has conflict avoidance and conflict minimization as underpinnings. And, most importantly, land use planning is already a proyen method of combatting discrimination.

Letter - E.C. Schmon to Arthur A. Schmon, 22 December 1919

This letter describes a visit downtown for shopping and a walk and a planned outing to the theater that evening followed by dinner. The letter is labelled number 80.

Letter - E.C. Schmon to Arthur A. Schmon, 23 March 1918

This letter is severely damaged and very difficult to read. She mentions shopping in New York city with her sister.

Letter - E.C. Schmon to Arthur A. Schmon, 29 December 1917

Eleanore Celeste describes her previous day: Studies, shopping for Mother, bridge party, out with girls and Uncle Dick. They attended the play "pearls" starring Robert Edison. The rest of the letter is written on New Year's Eve at twelve o'clock. She recounts last New Year's Eve.

Letter - E.C. Schmon to Arthur A. Schmon, Wednesday P.M.

Eleanore Celeste writes that she is waiting for her "big sister to dismiss two bad boys, then we are going down town shopping". This letter is incomplete and undated.

Letter - E.C. Schmon to Arthur A. Schmon, 13 November 1919

Eleanore Celeste is on her way to Mother Schmon's. She has been shopping and to see friends. She will leave for Shelter Bay in a month or so. The letter is labelled number 33 & 34.

Letter - E.C. Schmon to Arthur A. Schmon, 26 December 1919

Eleanore Celeste describes a day of shopping and purchases for their home. The letter is labelled number 83.

Letter - E.C. Schmon to Arthur A. Schmon, Saturday P.M.

The letter was written after the two were married; it is addressed "Hubbie". She mentions shopping for flooring for their home in Shelter Bay. She also went to the movies to see "The Eyes of Youth" starring Clara Kimball.

Letter - E.C. Schmon to Arthur A. Schmon, 20 November 1919

Eleanore Celeste has been shopping for warm hats and dresses at Koenige, Beyers and Bambergers. She then visited with friends/neighbours the Glaesers. Her family is heading to Rahway, New Jersey. The letters are labelled number 48, 49, and 50.

Royal Bank of Canada records, 1973-1977

In 1973, the Royal Bank of Canada began construction on a new office in downtown Toronto known as the Royal Bank Plaza. The $100 million construction project consisted of two triangular office towers linked by a glass-enclosed banking hall. In addition to housing the Royal Bank of Canada’s Ontario headquarters, the Plaza included a two-level shopping concourse with restaurants and boutiques, as well as office space available for lease. The Plaza officially opened on March 10, 1977.

Memoranda booklet (soft cover) compliments of the Canadian Bank of Commerce, St. Catharines Branch

Memoranda booklet (soft cover) compliments of the Canadian Bank of Commerce, St. Catharines Branch. Only one page has writing on it. It appears to be a shopping list, n.d.

Influence des structures commerciales de types lifestyle centers sur la centralité de leurs régions périphériques : le cas du Quartier DIX30 à Brossard

Le commerce a connu à travers le temps de nombreuses évolutions, tant dans sa forme que dans son implantation, passant de grands magasins prestigieux dans le cœur des villes au début du XXe siècle à de grands centres commerciaux à la jonction d’autoroute dans les années 2000. Le lifestyle center est la forme commerciale la plus aboutie, concept américain existant depuis les années 80, il est apparu pour la première fois au Québec en 2006 à Brossard sur la Rive-Sud de Montréal. Ses caractéristiques hors du commun ; une surface de vente de près de 2 000 000 pi² faisant de lui un centre d’envergure supra régional, son agencement de boutiques en plein air regroupé autour d’une rue piétonne ainsi qu’un mix commercial extrêmement varié rompt avec les traditionnels centres commerciaux existants. Ainsi en s’implantant à Brossard le Quartier DIX30 est venu modifier profondément la structure commerciale de la Rive-Sud en s’imposant comme un contre poids de taille par rapport à la domination du pôle des Promenades Saint-Bruno. Cependant, le Quartier DIX30 ne va pas seulement modifier cette structure commerciale, mais plus globalement la centralité urbaine de la Rive-Sud en s’imposant comme un pôle central majeur. Le Quartier DIX30 grâce à sa mixité d’activité et son concept favorisant les interactions sociales est en train d’insuffler un mouvement de concentration d’activité commerciale et tertiaire. Ainsi aujourd’hui se développe au pourtour du Quartier DIX30 de nombreux locaux à bureaux. Cependant, cette nouvelle centralité créée par le Quartier DIX30 soulève des interrogations notamment vis-à-vis de la privatisation d’un espace s’imposant de plus en plus comme un des pôles principaux de croissance de la Rive-Sud. Ainsi, une question légitime se pose, ne sommes-nous pas en train d’assister à une privatisation d’un centre-ville en devenir ?

Surveillance et ordre commercial : ethnographie d’un centre de contrôle de vidéosurveillance en milieu privé de masse

Dans l’optique que la télésurveillance est devenue un outil indispensable en matière de sécurité, notre projet de recherche porte sur la manière dont elle est utilisée à des fins de gestion de l’ordre dans une propriété privée de masse (propriété privée que le public général est invité à visiter). Il s’agit de comprendre le rôle du centre de contrôle de télésurveillance dans la gestion d’un centre commercial. De façon plus spécifique, nous voulons décrire le fonctionnement et les objectifs des technologies de télésurveillance et les méthodes de contrôle utilisées dans un espace privé de masse. Nous voulons décrire les pratiques des agents affectés au centre de contrôle de télésurveillance ainsi que leur perception des notions de sécurité et d’ordre, avec une attention particulière accordée à la surveillance des lieux. Le site que nous avons sélectionné est un édifice situé en plein cœur du centre-ville de Montréal, où nous retrouvons des galeries commerciales abritant plusieurs restaurants et boutiques. Afin d’atteindre nos objectifs de recherche, nous avons fait plus de 150 heures d’observation participante dans le centre de contrôle de télésurveillance. Nos observations étaient complétées par des entretiens spontanés, afin de bien comprendre la dynamique et les interactions entre les agents, les autres employés et les visiteurs. Ainsi, notre matériel empirique est surtout de nature qualitative, mais nous avons complété ces données avec une grille d’analyse quantitative permettant une analyse minutieuse de l’emploi du temps des agents de sécurité à l’aide d’un fichier informatisé. Nous sommes en mesure d’établir que la surveillance dans une propriété privée de masse vise, à biens des égards, la gestion de l’image. La sécurité proprement dite est reléguée au second plan, derrière tout ce qui est relatif au marketing et à l’encouragement à la consommation. De plus, nous avons constaté que les agents de sécurité dans de tels lieux servent surtout à répondre à des besoins organisationnels ponctuels, leur quotidien n’étant guidé par aucune mission globale. Quant au centre de contrôle de vidéosurveillance, nous pouvons affirmer que son rôle est de s’assurer que toutes les activités au centre se déroulent comme convenu par les gestionnaires de l’établissement.