The internationalisation of financial accounting and the European Commission's ambition to harmonise corporate taxation have raised the question whether IFRS accounts could be used for tax purposes. In order to quantify the effect of an IFRS-based taxation on corporate tax burdens in different...

Entrepreneurship education plays a crucial role in shaping the attitudes of students towards entrepreneurship as well as spurring the creation of future young companies. It is a crucial topic in any economy and increasingly becoming key on the agenda for universities around the world. In this...

Mit vorliegender Arbeit stellten sich die Verfasser die Aufgabe, eine Ex-Post-Analyse von ausgewählten börsennotierten und nicht-börsennotierten Verkehrsflughäfen für den Zeitraum 1995 – 1999 anhand von Produktivitäts- und Finanzkennzahlen sowie wertorientierten Performance-Maßen...

This paper presents a framework for analysing the effects of economic development in Eastern Europe on Austria's regions. Therefore we concentrate on the effects of enhanced East-West trade, which results from the economic development in the transition countries. The analytical framework we use...

In this paper, we present the results from a field study on smart metering in Germany and Austria, focusing on the effects of providing feedback information on average electricity consumption. Econometric analyses are applied using a cross section of observations for more than 2000 households...

In January 1995 Austria, Sweden, and Finland became member states of the European Union. All three countries have traditionally given comparatively high priority to environmental protection. This paper deals with the question of what influence the new members will have on environmental...

Energiearmut wird durch steigende Energiepreise und die gleichzeitig steigende Armut auch in der europäischen Union ein immer bedeutenderes Thema. Eine Vorreiterrolle bei der Erforschung von Energiearmut hält Großbritannien, wo das Problem schon lange existiert und deshalb bereits in den...

Engaging discussions on civic integration for immigrants, this comparison systematically analysis citizenship tests in the US, Austria, the UK, Germany, and the Netherlands. A central question discussed is whether these tests can be interpreted as assimilation, repressive liberalism or as a...

Die Analyse und der Vergleich des Outputs wirtschaftswissenschaftlicher Fachbereiche erfahren eine anhaltend hohe Aufmerksamkeit. Evaluationen und Rankings schaffen für die Hochschule als Anbieter von Forschungs- und Lehrleistungen mehr Klarheit über den eigenen Output und verringern die...