Purpose The purpose of this paper is to examine three different responses to the Finnish 2005 tax reform that, among other things, reduced the corporate tax rate and hiked dividend taxation. Focus lies on the factors influencing the decision to change the fiscal year-end and whether earnings...

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...

Zusammenfassung In diesem Beitrag wird der finnische Tangotanztourismus unter Berücksichtigung des Konzeptes des verkörperten Raumes (Low 2003) und des Raumverständnisses von Lefebvre (1991) auf den vielschichtig miteinander verbundenen Ebenen von Körper, Kultur und Raum analysiert. Die...

Purpose – Corporate occupiers are among the important interest groups in the real estate business. The whole value network in the real estate sector, consisting of, e.g. developers, investors, and service providers depend on the occupier organizations and meeting their needs and preferences....

Purpose – The purpose of this paper is to illustrate how balanced scorecard approach may be utilized in implementing organizational or facilities management strategies in workplace networks. The term workplace network refers to organizational actors involved in using and maintaining physical...

Purpose – The purpose of this paper is to study how contact centre employees rationalize the perceived problems of an open plan contact centre environment. Design/methodology/approach – The paper applies a framework of four different orientations towards the working environment: the object...

Purpose – To explore information behavior from a psychological perspective by relating information seeking to personality traits and study approaches. Design/methodology/approach – The research design was quantitative and consisted of statistical analysis of three questionnaires, i.e. the...