This paper estimates econometrically the impact of NAFTA on US-Mexico and US-third countries (groups of countries) trade flows. Using a traditional gravity-equation framework, we try to see to what extent the bilateral trade flows between the US and different countries differ from a gravity-type...

The European Commission, Communication from the Commission on 2.7.2002, defined CSR as the voluntary integration, by enterprises, social and environmental concerns in their operations and relationships with partners. The EU commitment to ethical management as a way to integrate the culture of...

The article introduces the theoretical foundations of the author’s original concept of accounting engineering. We assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising differences in economic events resultant from the use of...

In den letzten Jahren haben sich die Ausgründungen aus wissenschaftlichen Einrichtungen zu einem beachtlichen ökonomischen und innovationspolitischen Phänomen entwickelt. Akademische Spin-offs gelten - neben Lizenzen, Patenten, Kooperations- und Beratungstätigkeiten - als ein wichtiger...

Viele kleine und mittlere Unternehmen (KMU) können Forschung und Entwicklung (FuE) nicht allein aus Eigenmitteln finanzieren. Die Fremdfinanzierung risikoreicher FuE-Projekte mit Krediten ist ihnen aber auch nur begrenzt möglich. Die Förderprogramme des Bundes, der Länder und der EU sind...

Die Innovationspolitik für den Mittelstand ist insbesondere auf den Wissenstransfer zugunsten der geförderten kleinen und mittleren Unternehmen ausgerichtet, einmal durch die Förderung von Projekten mit mehreren Partnern, zum anderen durch die Förderung von Netzwerken. Damit soll der...

Global mobility of capital and labour impose the issue of optimal tax structure of all countries. In some countries, direct taxes on income and profits are still dominant, while in other the main source of tax incomes are indirect taxes, primarily value added tax (VAT). Tax system of Serbia is...

This paper analyses the links between financial constraints and firm export behaviour, at the firm level, by using data on Portuguese manufacturing enterprises. Previous empirical literature has not yet reached a consensus on these subjects and there is a great heterogeneity in measuring...

International competitiveness is often regarded as crucial for the attainment of gains from trade, which may lead policy makers to subsidize exports. This view is based on confusion between the concepts of competitive and comparative advantage. The paper argues that when comparative advantage is...

International competitiveness is often regarded as crucial for the attainment of gains from trade, which may lead policy makers to subsidize exports. This view is based on confusion between the concepts of competitive and comparative advantage. The paper argues that when comparative advantage is...