In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely on the tax attributes and the scope of taxation, is given. It is argued that the concept of capital export neutrality shall prevail, as it is deemed to be the most appropriate to...

Gerade kleinen und mittleren Unternehmen bietet überbetriebliche Zusammenarbeit in Produktionskooperationen oder Produktionsnetzwerken Chancen, um auch zukünftig am Markt erfolgreich zu sein. In den Kernbereichen des Verarbeitenden Gewerbes arbeitet immerhin die Hälfte der Betriebe bereits in...

Management research has long focused on the theory of the firm, studying for-profit organizations that produce privately owned resources based on central authority and within well-defined boundaries. In recent times, a new kind of enterprise has emerged that we call Community Enterprises. They...

Innovation is increasingly seen as a collective action which involves many different actors operating in a cluster context. These clusters are usually conceived as local agglomerations. In this paper it will be argued that they are an important tool to study innovation, but the globalisation of...

Im Zusammenhang mit der Verabschiedung von Frau Prof. Dr. Ulrike Wendeling-Schröder aus dem aktiven Universitätsdienst veranstaltete das HSI am 1.10. 2013 in Kooperation mit der Leibniz-Universität Hannover einen Workshop zum Thema "Arbeitsbedingungen des Betriebsrats". Gegenstand des...