The State Sales Tax Treatment of Computer Software: A State-By-State Review

Article Abstract:

The review of numerous states' current sales tax treatment of computer software sales offers guidelines on how to lessen the tax burden. The key problem is inconsistent positions and definitions by different tax authorities. The Internal Revenue Service (IRS) defines computer software as intangible but the states define it as tangible personal property. Suggestions to taxpayers include: separate program and service charges, and customize canned programs. A strong position toward state tax authorities is recommended. The appendix presents a state-by-state survey of sales tax treatment of computer software.

Evaluation, Computer industry

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Participative Management: A Conceptual Framework and Review of Literature

Article Abstract:

The development of participative management theory is examined through a review of managerial and political theories. The problems of participative management and its future in developed and developing countries is explored. There is a need today to develop rather than control the human resource in which participative management plays an inportant role. The need to research this area further may reveal participation under different situations and contexts.

Human resource management, Participatory management

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Sales Territory Alignment: A Review and Model

Article Abstract:

Marketing scientists used models to address problems in sales force sizing, sales force organizing, sales effort allocation, time management, commission rates and quotas, territory alignment, and salesperson selection. Sales territory alignment models are reviewed. a general sales territory alignment model is developed. The implementation of the model is discussed. Diagrams of tree structures are included.

Management science, Linear programming, Sales management, Models, Optimization, Market, Tree Structures, Mathematical Programming

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