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Steuerreform und Unternehmensfinanzierung / Tax Reform and Corporate Finance
Eggert, Wolfgang; Weichenrieder, Alfons J. - In: Jahrbücher für Nationalökonomie und Statistik 222 (2002) 5, pp. 531-555
Zusammenfassung Der Aufsatz diskutiert die Finanzierungsanreize, wie sie von der Steuerreform ausgehen und vergleicht sie mit den Anreizen vor der Reform. Trotz des Systemwechsels vom körperschaftsteuerlichen Anrechnungsverfahren zum Halbeinkünfteverfahren ergeben sich nur moderate...
Persistent link: https://www.econbiz.de/10014608901
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Klimawandel und Wintertourismus – Ein Vulnerabilitätsprofil für die Region Tirol
Steiger, Robert; Trawöger, Lisa - In: Zeitschrift für Tourismuswissenschaft 3 (2011) 2, pp. 151-164
applied to 111 ski areas in Tyrol (Austria) and South Tyrol (Italy). A multi-level snow reliability classification scheme was …
Persistent link: https://www.econbiz.de/10014624279
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Mobilität und Tourismus, ein Überblick über die Entwicklung in Österreich
Molitor, Romain - In: Zeitschrift für Tourismuswissenschaft 11 (2019) 2, pp. 289-298
Zusammenfassung Mobilität und Tourismus hängen zusammen; insofern werden auch die Treibhausgas-Emissionen im Tourismus maßgeblich vom Verkehr verursacht, wobei das Ausmaß der Treibhausgas-Emissionen vom gewählten Verkehrsmittel bei der Anreise abhängt. Für die Anreise der...
Persistent link: https://www.econbiz.de/10014624511
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Apposition, contradiction, conflict and domination
Pynnönen, Anu; Takala, Tuomo - In: International Journal of Public Sector Management 27 (2014) 7, pp. 581-597
Purpose – The purpose of this paper is to qualitatively describe and explain the contemporary Finnish discourse of municipal managers. The emphasis within is on analyzing the encounters of the public sector management discourse and the private sector management discourse, and the effects that...
Persistent link: https://www.econbiz.de/10014799703
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What can a municipality offer to its residents? Value propositions and interactions in a place context
Källström, Lisa; Ekelund, Christer - In: International Journal of Culture, Tourism and … 10 (2016) 1, pp. 24-37
Purpose – The purpose of this paper is to explore the role of the municipality in the place marketing context and to … understand how two typical municipalities in southern Sweden work on making their municipality a good place for their residents … facilitate the analysis in this study, which emphasizes value propositions offered by the municipality and interactions between …
Persistent link: https://www.econbiz.de/10014768503
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Investigating the positive role of urban tourism in creating sustainable revenue opportunities in the municipalities of large-scale cities: the case of Iran
Faraji, Amin; Khodadadi, Masood; Nematpour, Mohammad; … - In: International Journal of Tourism Cities 7 (2020) 1, pp. 177-199
Purpose The purpose of this study is to demonstrate that unsustainable revenues in municipalities are short term and may have an adverse effect on urban systems. Focusing on stable financial resources can reduce such adverse effects. According to the legal obligations of municipalities in the...
Persistent link: https://www.econbiz.de/10014813763
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Coming of age: Strategic asset management in the municipal sector
Jolicoeur, Pierre W.; Barrett, James T. - In: Journal of Facilities Management 3 (2005) 1, pp. 41-52
The application of strategic asset management in the municipal sector is of growing concern and importance. Increasingly, municipalities are faced with shrinking facility budgets while, at the same time, having to provide the most suitable properties in support of core service delivery...
Persistent link: https://www.econbiz.de/10014867284
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The development of municipalities property management as a financial tool
Pallis, Christos; Pallis, Petros - In: Journal of Property Investment & Finance 32 (2014) 1, pp. 78-93
Purpose – The concept was that municipal real estate was an asset which consisted of a combination of measurable and hard-to-estimate returns (including social benefits) rather than a public good. Many local government organizations attempted to capitalize and assess real estate, with a view...
Persistent link: https://www.econbiz.de/10014898993
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Understanding citizens' participation in service delivery protests in South Africa's Sedibeng district municipality
Akinboade, Oludele A.; Putuma Mokwena, Mandisa; … - In: International Journal of Social Economics 40 (2013) 5, pp. 458-478
Sedibeng district municipality of South Africa. The municipality consists of three local municipalities: Lesedi, Emfuleni and … is the only way of getting things done in the municipality. The overwhelming opinion of respondents is that the … councillors are unresponsive. Practical implications – Public service delivery in Sedibeng municipality must improve so that …
Persistent link: https://www.econbiz.de/10014805796
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The formation of municipal risk management: a comparison of seven cities
Sippola, Kari; Pellinen, Jukka; Rautiainen, Antti; … - In: Journal of Public Budgeting, Accounting & Financial … 35 (2023) 6, pp. 219-239
within the same municipality, different functions can be at different phases regarding RM. Originality/value This study …
Persistent link: https://www.econbiz.de/10014894922