Mit der österreichischen Steuerreform 2005 wurde die Möglichkeit der grenzüberschreitendenVerlustverrechnung im Rahmen der Gruppenbesteuerung eröffnet. Dievorliegende Arbeit untersucht den simultanen Einfluss von Gruppenbesteuerung undVerlustverrechnungsbeschränkungen auf das...

China and India are the two leading countries in terms of attracting foreign direct investment. These two countries differ in a number of characteristics, which are important for FDI. Therefore the questions arise which general investment conditions are of importance for companies that are...

Der Artikel behandelt die Konsequenzen der Globalisierung für die Entwicklungsperspektiven derrussischen Ökonomie. Basierend auf einer ökonomischen Definition von Globalisierung wird dieIntegration Russlands in die weltweite Wirtschaft analysiert. Dabei werden insbesondere die...

Das Forschungsprojekt entstand in Kooperation mit cargo-partner und wurde von Studierenden desFH-­Studienganges Logistik und Transportmanagement der FH des bfi Wien unter der Leitung vonProf. (FH) Mag. Andreas Breinbauer und Dr. Michael Paul durchgeführt.Nachstehende Ergebnisse können im...

The paper examines the determinants of productivity growth in foreign manufacturingsubsidiaries in five Central and East European (CEE) countries by analysing patterns ofcontrol, nature of firms’ capabilities and firms’ market orientation. Building on the socalled ‘developmental...

The main aim of this paper is to demonstrate the relationship between changes in theownership structure and the development of life insurance companies in Poland. The simpleregression model is used to reveal the relation. The findings of this study, that the solvencyratio, overall indebtedness...

This paper aims at understanding the impact of industrial networks with foreign and otherdomestic organizations on industrial upgrading of the clothing companies in Poland andRomania over the past decade. The research presented in this paper is based oninterviews carried out in ten large...

The depth of industry integration between European ‘West’ and ‘East’ depends on thesimultaneous existence of several factors, which, through mutual complementarities,align global and local networks. This paper takes the case of Asea Brown Bowery (ABB),one of the first large investors in...

Videoton is the main contracting manufacturing company in the electronics industry in central Europe. The business model that has been developed through Videoton has greater relevance for understanding the growth of enterprises and the modes of integration of the Central and Eastern Europe into...

This paper examines the interactions between Foreign Direct Investment (FDI), inequality, and growth, both from a theoretical and an empirical point of view. We set up a growth model of a dual economy in which the traditional (agricultural) sector uses a diminishing returns technology, while FDI...