A new classification of sales resistance

Article Abstract:

The authors extend the definition of sales resistance to include both objections and counterarguments. A counterargument differs from an objection in that the buyer counterargues to defend a previously established schema about the salesperson, selling company, or product being sold. In addition, a previously established schema may exist about the competitor's salesperson, company, or product. These previously established schemata may be positive, negative, or neutral. This study introduces nine different selling situations that a salesperson may encounter based on the buyer's previously established schema. Each selling situation is explained by the amount of sales resistance a salesperson should expect, and the probability that the resistance would take the form of an objection or counterargument. Distraction is introduced as a possible method of reducing counterargumentation. (Reprinted by permission of the publisher.)

Research, Consumer behavior, Selling

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Revenue Procedure 95-10: classification guidelines for domestic and foreign LLCs

Article Abstract:

IRS Revenue Procedure 95-10, issued in Dec 1994, covers letter rulings on classification of foreign or domestic LLCs (limited liability companies) as partnerships for income taxation. An LLC combines limited liability with partnership pass-through features together in an entity often preferable to an S corporation structure. Procedure 95-10 provides LLCs with safe harbors while delineating clear classification criteria, such as treating LLC member-managers as limited partnership general partners.

United States, Taxation, Limited liability companies, international

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Comparing complete and partial classification for identifying customers at risk

Article Abstract:

Complete classification distinguishes between instances of overall satisfied and dissatisfied instances, while partial classification looks for most prevalent characteristics. The conceptual differences between complete and partial classification approaches for identifying vulnerable customer segments, are empirically evaluated.

Comparative analysis, Customer satisfaction, Varieties

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