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Citizenship tests in five Countries: An expression of political liberalism?

Michalowski, Ines - Wissenschaftszentrum Berlin für Sozialforschung (WZB) - 2009

the US, Austria, the UK, Germany, and the Netherlands. A central question discussed is whether these tests can be …: countries with rather restrictive citizenship regimes such as Austria or Germany have opted for a citizenship test with a …Engaging discussions on civic integration for immigrants, this comparison systematically analysis citizenship tests in …

Persistent link: https://www.econbiz.de/10010981651

The influence of taxes on corporate financing and investment decisions against the background of the German tax reforms

Reinhard, Ludwig; Li, Steven - In: The European Journal of Finance 17 (2011) 8, pp. 717-737

rate in Germany. Against the background of these findings, it seems thus doubtful whether the recent tax reform will be …

Persistent link: https://www.econbiz.de/10009276920

The effects of book-tax conformity and tax accounting incentives on financial accounting: evidence from public and private limited companies in Germany

Watrin, Christoph; Pott, Christiane; Ullmann, Robert - In: International Journal of Accounting, Auditing and … 8 (2012) 3, pp. 274-302

Using as a natural experiment, the German corporate tax rate decrease in 2001, this paper studies the effect of tax accounting incentives on financial statements in a setting where book-tax conformity is strong. We find that companies that generally balance their overall accounting strategy,...

Persistent link: https://www.econbiz.de/10010670392

White-collar unionism in selected European countries : issues and prospects.

E, Kassalow - International Labour Organization (ILO), United Nations - 1993

Focuses on white-collar unionism in the private sector in the 1980s. Discusses legal distinctions between blue and white-collar personnel and the unionization of higher-level personnel.

Persistent link: https://www.econbiz.de/10010966471

Modelling long-run energy consumption under model uncertainty

Humer, Stefan; Csereklyei, Z. - EcoMod Network - 2012

The causality between energy consumption and real income in developed countries has been a very vital research topic in recent years. Raising concerns about climate change and global warming increase the pressure on policy makers to take action against energy depletion. Unfortunately these...

Persistent link: https://www.econbiz.de/10010886612

DIVERGENT OPTIMAL INFLATION RATES IN EURO AREA COUNTRIES OR "DOES ONE SIZE FIT ALL?"

Caraballo, Mª Ángeles; Efthimiadis, Tilemahos - EcoMod Network - 2012

The aim of this paper is to derive the optimal inflation rate for the Euro Area (EA) countries from the relationship between relative price variability (RPV). In order to achieve the above stated goal, we have utilized monthly data for the Harmonized Index of Consumer Prices between January 1997...

Persistent link: https://www.econbiz.de/10010902567

INSTITUTIONALISATION OF MANAGEMENT ACCOUNTING IN FAMILY BUSINESSES — EMPIRICAL EVIDENCE FROM AUSTRIA AND GERMANY

HIEBL, MARTIN R. W.; FELDBAUER-DURSTMÜLLER, BIRGIT; … - In: Journal of Enterprising Culture (JEC) 20 (2012) 04, pp. 405-436

hypotheses are formulated and tested based on survey results from 479 firms from Austria and 418 firms from Germany. Our results …

Persistent link: https://www.econbiz.de/10011010944

German and Austrian Foreign Direct Investment in Brazilian Regions: Which Are the Location Choice Factors?

Korez-Vide, Romana; Voller, Patrick; Bobek, Vito - In: Journal of Management and Strategy 5 (2014) 4, pp. 68-81

Due to the liberalization and transformation of emerging markets economies, the attractiveness of these countries for foreign direct investors has been rising in the last decades. This paper explores foreign direct investment location choice factors of German and Austrian companies in Brazilian...

Persistent link: https://www.econbiz.de/10011267476

Shortcomings of performance reporting under IAS/IFRS: a conceptual and empirical study

Haller, Axel; SchloÃgangl, Maria - In: International Journal of Accounting, Auditing and … 2 (2005) 3, pp. 281-299

According to the Framework of the IASB, profit is a frequently used measure of an entity's performance. Yet in developing its standards, the IASB has not paid much attention to the presentation of profit, but primarily concentrated on recognition and measurement requirements. As a consequence,...

Persistent link: https://www.econbiz.de/10005236938

The Missing View of the Cathedral: The Private Law Paradigm of European Legal Integration

Caruso, Daniela - Jean Monnet Chair - 1996

Persistent link: https://www.econbiz.de/10009216688

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