The impact of general sales agents on the air cargo industry

A General Sales Agent (GSA) is an airline's outsourcing counter part that markets and manages cargo services. An empirical investigation is undertaken to ascertain whether GSAs contribute economically to the air cargo industry using three 'litmus test' indicators:1) contribution to the airline's sales and profitability by expanding o perating networks; 2) viability as a marketing option for emerging or struggling airlines to help cut operating costs to reduce prices; 3) cost-effective GSAs were found to establish an airline's market presence through wide network coverage and good local knowledge, leading to an expansion of airline's operating networks and generating greater sales revenue. Copyright © 2012 Inderscience Enterprises Ltd.

La culture d’entreprise : une comparaison de deux compagnies d’assurances à partir d’une approche interactionnelle.

Ce mémoire se veut une étude comparative de deux compagnies d'assurances à partir d’une approche interactionnelle. L'analyse de la vie organisationnelle au sein de ces deux compagnies d'assurances m'a permis de montrer que les discours sur les valeurs culturelles contenues dans les publications de ces compagnies d'assurances étaient souvent en contradiction avec les actions, les discours et les pratiques que les dirigeants mettent de l’avant au quotidien. Ces divergences résultent du fait que les dirigeants semblent construire leurs organisations sur des modes de fonctionnement, des processus et des critères de gestion d'entreprise propres aux compagnies axées sur le seul profit économique. Comme j’essaye de le montrer dans ce mémoire, les valeurs qui sont cultivées dans une organisation sont pourtant aussi importantes pour assurer le bon fonctionnement d’une compagnie que les produits et services que les compagnies d’assurances proposent à leurs clients.

Identifying job skills in commercial advisors in a health insurance company

The aim of this research was to identify the criticalcompetence of success of the commercial adviserin a company providing insurance and health services.For this research a sample of 34 commercialadvisers. The sample was divided into four groups(two per product and two per criterion of success).Systematic fi eld observations, interviews of criticalincidents, application of response tests and salesworkshops were used to evaluate the differentialcompetences that the successful advisers wereshowing in relation to the advisers de fi ned as average.The success criteria were based on the generatedcommission performance over the 10 months. Allin all, signi fi cant differences were found betweenthe “successful” and “average” groups. Furthermore,competences that correlate positively with atop sales performance were observed and competencesthat have major level of discrimination betweenthe “successful” and “average” groups wereestablished. Orientation to achievement, planningand management, information search, commercialaggressiveness and strategic vision are the competencesthat were considered to be key in the topperformance of a sales agent or commercial adviser.Additionally, the results in the response testswere analyzed in the four study groups, withoutobserving signi fi cant differences between them,which supports the theoretical framework of thepresent study.

Las Normas Internacionales de Información Financiera en la industria aérea internacional de carga a la luz de los convenios para evitar la doble tributación, suscritos por el Ecuador

El presente estudio se basa en el análisis de los tratados internacionales para evitar la doble tributación, lo cual viene a convertirse en el marco jurídico para el establecimiento de inversiones extranjeras; por tanto se analiza en esta investigación la implementación de las Normas internacionales de información financiera (NIIF)como un mecanismo para enfrentar la globalización, la necesidad de conocer a profundidad la materia sobre la doble imposición internacional, con énfasis en los acuerdos que Ecuador tiene firmado con otros países y de manera particular, lo que a las aerolíneas internacionales de carga les concierne y la evaluación de los efectos tributarios que genere la aplicación de NIIF tanto en las aerolíneas internacionales de carga como en los Agentes generales de ventas o General sales agent (GSA), en aras de una planificación efectiva y eficiente, reflejada en los resultados financieros de este tipo de empresas.El análisis demuestra que las empresas internacionales hacen uso eficiente de los convenios internacionales para evitar la doble tributación, en el caso específico de la empresa Líneas Aéreas Suramericanas se demuestra que el impuesto pagado en su calidad de sucursal es igual a cero en vista de que la casa matriz hace uso del Acuerdo de Cartagena Decisión 578, art. No.8.El impacto económico del uso de una GSA, por parte de una aerolínea internacional es importante en vista de que las empresas nacionales se ven obligadas a cumplir con requerimientos laborales y tributarios que incrementan los costos y gastos operativos. Al realizar una comparación entre la empresa Líneas Aéreas Suramericanas y SORCIAIR Cía. Ltda., se puede observar que la empresa internacional obtiene un 53% de utilidades sobre las ventas, mientras que la GSA nacional genera una pérdida del 2% sobre los ingresos. En sus recomendaciones, el estudio aconseja la realización de un análisis sobre el manejo de costos de la empresa SORCIAIR Cía. Ltda., para mejorar el uso de los recursos y generar resultados más altos en utilidades.

Uma proposta de modelo para avaliação de websites de comércio eletrônico: aplicação ao varejo de CD'S

A dissertação tem como objeto a investigação das relações entre a o design de um website de comércio eletrônico de CDs e o comportamento do consumidor virtual, com ênfase a sua atitude e intenção de compra. O objetivo principal é mensurar o efeito do design da loja virtual (website) em seu papel de agente de vendas na Internet. A análise do comércio varejista de CDs foi escolhida, pois este produto é um dos principais artigos de venda neste canal. O estudo é apoiado em um referencial teórico, no qual são analisadas as características dos seguintes pontos: i) a Internet atuando como canal de vendas; ii) o comércio varejista de CD no Brasil e iii) o comportamento do consumidor e o seu processo decisório. Ainda no referencial teórico são apresentados os diversos modelos de avaliação de website existentes: baseado em Marketing, Teoria dos Dois Fatores, avaliação da qualidade, avaliação da web (W AM) e aceitação da Tecnologia na Web (T AM). A análise e comparação destes modelos serviu como base para o desenvolvimento da proposta do modelo de avaliação website. O estudo é complementado pelo desenvolvimento de uma pesquisa, com aplicação de questionário via web (websurvey). A coleta dos dados é utilizada como forma de validação estatística das relações existentes no modelo desenvolvido. Isto é feito por meio do uso da ferramenta de análise de Equações Estruturadas (SEM), suportada pelos conceitos e métodos de abordagem descritos no referencial teórico. A ferramenta permite tanto avaliar um modelo de mensuração e um modelo estrutural simultaneamente.

The gender gap in real estate sales: negotiation skill or agent selection?

This study examines differences in net selling price for residential real estate across male and female agents. A sample of 2,020 home sales transactions from Fulton County, Georgia are analyzed in a two-stage least squares, geospatial autoregressive corrected, semi-log hedonic model to test for gender and gender selection effects. Although agent gender seems to play a role in naïve models, its role becomes inconclusive as variables controlling for possible price and time on market expectations of the buyers and sellers are introduced to the models. Clear differences in real estate sales prices, time on market, and agent incomes across genders are unlikely due to differences in negotiation performance between genders or the mix of genders in a two-agent negotiation. The evidence suggests an interesting alternative to agent performance: that buyers and sellers with different reservation price and time on market expectations, such as those selling foreclosure homes, tend to select agents along gender lines.

Multi-agent system for personalization of location-based services

The current ubiquitous network access and increase in network bandwidth are driving the sales of mobile location-aware user devices and, consequently, the development of context-aware applications, namely location-based services. The goal of this project is to provide consumers of location-based services with a richer end-user experience by means of service composition, personalization, device adaptation and continuity of service. Our approach relies on a multi-agent system composed of proxy agents that act as mediators and providers of personalization meta-services, device adaptation and continuity of service for consumers of pre-existing location-based services. These proxy agents, which have Web services interfaces to ensure a high level of interoperability, perform service composition and take in consideration the preferences of the users, the limitations of the user devices, making the usage of different types of devices seamless for the end-user. To validate and evaluate the performance of this approach, use cases were defined, tests were conducted and results gathered which demonstrated that the initial goals were successfully fulfilled.

Design and development of agent-based procurement system to enhance business intelligence

The purpose of this research is to propose a procurement system across other disciplines and retrieved information with relevant parties so as to have a better co-ordination between supply and demand sides. This paper demonstrates how to analyze the data with an agent-based procurement system (APS) to re-engineer and improve the existing procurement process. The intelligence agents take the responsibility of searching the potential suppliers, negotiation with the short-listed suppliers and evaluating the performance of suppliers based on the selection criteria with mathematical model. Manufacturing firms and trading companies spend more than half of their sales dollar in the purchase of raw material and components. Efficient data collection with high accuracy is one of the key success factors to generate quality procurement which is to purchasing right material at right quality from right suppliers. In general, the enterprises spend a significant amount of resources on data collection and storage, but too little on facilitating data analysis and sharing. To validate the feasibility of the approach, a case study on a manufacturing small and medium-sized enterprise (SME) has been conducted. APS supports the data and information analyzing technique to facilitate the decision making such that the agent can enhance the negotiation and suppler evaluation efficiency by saving time and cost.

Sales tax enforcement: An empirical analysis of compliance enforcement methodologies and pathologies

Most research on tax evasion has focused on the income tax. Sales tax evasion has been largely ignored and dismissed as immaterial. This paper explored the differences between income tax and sales tax evasion and demonstrated that sales tax enforcement is deserving of and requires the use of different tools to achieve compliance. Specifically, the major enforcement problem with sales tax is not evasion: it is theft perpetrated by companies that act as collection agents for the state. Companies engage in a principal-agent relationship with the state and many retain funds collected as an agent of the state for private use. As such, the act of sales tax theft bears more resemblance to embezzlement than to income tax evasion. It has long been assumed that the sales tax is nearly evasion free, and state revenue departments report voluntary compliance in a manner that perpetuates this myth. Current sales tax compliance enforcement methodologies are similar in form to income tax compliance enforcement methodologies and are based largely on trust. The primary focus is on delinquent filers with a very small percentage of businesses subject to audit. As a result, there is a very large group of noncompliant businesses who file on time and fly below the radar while stealing millions of taxpayer dollars. ^ The author utilized a variety of statistical methods with actual field data derived from operations of the Southern Region Criminal Investigations Unit of the Florida Department of Revenue to evaluate current and proposed sales tax compliance enforcement methodologies in a quasi-experimental, time series research design and to set forth a typology of sales tax evaders. This study showed that current estimates of voluntary compliance in sales tax systems are seriously and significantly overstated and that current enforcement methodologies are inadequate to identify the majority of violators and enforce compliance. Sales tax evasion is modeled using the theory of planned behavior and Cressey’s fraud triangle and it is demonstrated that proactive enforcement activities, characterized by substantial contact with non-delinquent taxpayers, results in superior ability to identify noncompliance and provides a structure through which noncompliant businesses can be rehabilitated.^

Bonding agent underneath sealant: shear bond strength to oil-contaminated

This study evaluated in vitro the shear bond strength of a resin-based pit-and-fissure sealant (Fluroshield - F) associated with either an ethanol-based (Adper Single Bond 2 - SB) or an acetone-based (Prime & Bond - PB) adhesive system under conditions of oil contamination. Mesial and distal enamel surfaces from 30 sound third molars were randomly assigned to 2 groups (n=30): I - no oil contamination; II - oil contamination. Contamination (0.25 mL during 10 s) was performed after 37% phosphoric acid etching with an air/oil spray. The specimens were randomly assigned to subgroups, according to the bonding protocol adopted: subgroup A - F was applied to enamel without an intermediate bonding agent layer; In subgroups B and C, SB and PB, respectively, were applied, light-cured, and then F was applied and light-cured. Shear bond strength was tested at a crosshead speed of 0.5 mm/min in a universal testing machine. Means (± SD) in MPa were: IA-11.28 (±1.84); IIA-12.02 (±1.15); IB-9.73 (±2.38); IIB-9.62 (±2.29); IC-28.30 (±1.63); and IIC-25.50 (±1.91). It may be concluded that the oil contamination affected negatively the sealant bonding to enamel and the acetone-based adhesive system (PB) layer applied underneath the sealant was able to prevent its deleterious effects to adhesion.

Serological evidence of Rickettsia parkeri as the etiological agent of rickettsiosis in Uruguay

We report three new rickettsiosis human cases in Uruguay. The three clinical cases presented clinical manifestations similar to previous reported cases of Rickettsia parkeri in the United States; that is mild fever (< 40 ºC), malaise, headache, rash, inoculation eschar at the tick bite site, regional lymphadenopathy, and no lethality. Serological antibody-absorption tests with purified antigens of R. parkeri and Rickettsia rickettsii, associated with immunofluorescence assay indicated that the patients in two cases were infected by R. parkeri. Epidemiological and clinical evidences, coupled with our serological analysis, suggest that R. parkeri is the etiological agent of human cases of spotted fever in Uruguay, a disease that has been recognized in that country as cutaneous-ganglionar rickettsiosis.

A Novel Organotellurium Compound (RT-01) as a New Antileishmanial Agent

Leishmaniasis is a neglected disease and endemic in developing countries. A lack of adequate and definitive chemotherapeutic agents to fight against this infection has led to the investigation of numerous compounds. The aim of this study was to investigate the effect of RT-01, an organotellurane compound presenting biological activities, in 2 experimental systems against Leishmania amazonensis. The in vitro system consisted of promastigotes and amastigotes forms of the parasite, and the in vivo system consisted of L. amazonensis infected BALB/c mice, an extremely susceptible mouse strain. The compound proved to be toxic against promastigotes and amastigotes. The study also showed that treatment with RT-01 produces an effect similar to that treatment with the reference antimonial drug, Glucantime, in L. amazonensis infected mice. The best results were obtained following RT-01 intralesional administration (720 mu g/kg/day); mice showed significant delay in the development of cutaneous lesions and decreased numbers of parasites obtained from the lesions. Significant differences in tissue pathology consisted mainly of no expressive accumulation of inflammatory cells and well-preserved structures in the skin tissue of RT-01-treated mice compared with expressive infiltration of infected cells replacing the skin tissue in lesions of untreated mice. These findings highlight the fact that the apparent potency of organotellurane compounds, together with their relatively simple structure, may represent a new avenue for the development of novel drugs to combat parasitic diseases.

Increasing the symmetry of drug crystals: a monoclinic conformational polymorph of the platelet antiaggregating agent ticlopidine hydrochloride

Ticlopidine hydrochloride (TICLID (R)) is a platelet antiaggregating agent whose use as a potent antithrombotic pharmaceutical ingredient is widespread, even though this drug has not been well characterized in the solid state. Only the crystal phase used for drug product manufacturing is known. Here, a new polymorph of ticlopidine hydrochloride was discovered and its structure was determined. While the antecedent polymorph crystallizes in the triclinic space group P (1) over bar, the new crystal phase was solved in the monoclinic space group P2(1)/c. Both polymorphs crystallize as racemic mixtures of enantiomeric (ticlopidine)(+) cations. Detailed geometrical and packing comparisons between the crystal structures of the two polymorphs have allowed us to understand how different supramolecular architectures are assembled. It was feasible to conclude that the main difference between the two polymorphs is a rotation of about 120 degrees on the bridging bond between the thienopyridine and o-chlorobenzyl moieties. The differential o-chlorobenzyl conformation is related to changeable patterns of weak intermolecular contacts involving this moiety, such as edge-to-face Cl center dot center dot center dot pi and C-H center dot center dot center dot pi interactions in the new polymorph and face-to-face pi center dot center dot center dot pi contacts in the triclinic crystal phase, leading to a symmetry increase in the ticlopidine hydrochloride solid state form described for the first time in this study. Other conformational features are slightly different between the two polymorphs, such as the thienopyridine puckerings and the o-chlorophenyl orientations. These conformational characteristics were also correlated to the crystal packing patterns.

Development of novel microsatellites from Moniliophthora perniciosa, causal agent of the witches` broom disease of Theobroma cacao

Moniliophthora perniciosa is the causal agent of the witches` broom disease of cacao. Based on available genomic sequences, we identified 30 new microsatellite loci, which were analysed using 50 isolates from four populations sampled over a wide geographical area in Brazil, including three populations from the Amazon, the fungal putative centre of diversity, plus one from Bahia. Nine loci were polymorphic, with an average of 2.9 alleles per locus. The level of polymorphism observed was low, but these markers may allow the evaluation of pathogen diversity and the establishment of molecular standards for isolate fingerprinting to support cacao breeding.

Swarm Intelligence applied in synthesis of hunting strategies in a three-dimensional environment

Systems of distributed artificial intelligence can be powerful tools in a wide variety of practical applications. Its most surprising characteristic, the emergent behavior, is also the most answerable for the difficulty in. projecting these systems. This work proposes a tool capable to beget individual strategies for the elements of a multi-agent system and thereof providing to the group means on obtaining wanted results, working in a coordinated and cooperative manner as well. As an application example, a problem was taken as a basis where a predators` group must catch a prey in a three-dimensional continuous ambient. A synthesis of system strategies was implemented of which internal mechanism involves the integration between simulators by Particle Swarm Optimization algorithm (PSO), a Swarm Intelligence technique. The system had been tested in several simulation settings and it was capable to synthesize automatically successful hunting strategies, substantiating that the developed tool can provide, as long as it works with well-elaborated patterns, satisfactory solutions for problems of complex nature, of difficult resolution starting from analytical approaches. (c) 2007 Elsevier Ltd. All rights reserved.