Narrow search
Showing 1 - 10 of 1,990
Cover Image
Citizenship tests in five Countries: An expression of political liberalism?
Michalowski, Ines - Wissenschaftszentrum Berlin für Sozialforschung (WZB) - 2009
the US, Austria, the UK, Germany, and the Netherlands. A central question discussed is whether these tests can be …: countries with rather restrictive citizenship regimes such as Austria or Germany have opted for a citizenship test with a …Engaging discussions on civic integration for immigrants, this comparison systematically analysis citizenship tests in …
Persistent link: https://www.econbiz.de/10010981651
Cover Image
The influence of taxes on corporate financing and investment decisions against the background of the German tax reforms
Reinhard, Ludwig; Li, Steven - In: The European Journal of Finance 17 (2011) 8, pp. 717-737
rate in Germany. Against the background of these findings, it seems thus doubtful whether the recent tax reform will be …
Persistent link: https://www.econbiz.de/10009276920
Cover Image
The effects of book-tax conformity and tax accounting incentives on financial accounting: evidence from public and private limited companies in Germany
Watrin, Christoph; Pott, Christiane; Ullmann, Robert - In: International Journal of Accounting, Auditing and … 8 (2012) 3, pp. 274-302
Using as a natural experiment, the German corporate tax rate decrease in 2001, this paper studies the effect of tax accounting incentives on financial statements in a setting where book-tax conformity is strong. We find that companies that generally balance their overall accounting strategy,...
Persistent link: https://www.econbiz.de/10010670392
Cover Image
SOCIETAL CULTURE: A COMPARISON OF ROMANIAN, AUSTRIAN AND GERMAN STUDENTS PERSPECTIVE
ALEXANDRU, CATANA GHEORGHE; DOINA, CATANA - In: Annals of Faculty of Economics 1 (2012) 1, pp. 1008-1013
compared societies. For the purpose of this investigation, Austria and Germany were selected to represent Central European … members of European Union. As seen in the literature review section, such studies started only a few years ago. Comparison of …
Persistent link: https://www.econbiz.de/10011150739
Cover Image
INSTITUTIONALISATION OF MANAGEMENT ACCOUNTING IN FAMILY BUSINESSES — EMPIRICAL EVIDENCE FROM AUSTRIA AND GERMANY
HIEBL, MARTIN R. W.; FELDBAUER-DURSTMÜLLER, BIRGIT; … - In: Journal of Enterprising Culture (JEC) 20 (2012) 04, pp. 405-436
hypotheses are formulated and tested based on survey results from 479 firms from Austria and 418 firms from Germany. Our results …
Persistent link: https://www.econbiz.de/10011010944
Cover Image
Comparison of Economic Diplomacy Management in Europe
Krčál, Adam - In: Současná Evropa 2013 (2013) 2, pp. 3-17
-mentioned reasons, the theme of the article was focused on comparison of other states (Austria, Germany, Finland and France). …
Persistent link: https://www.econbiz.de/10011195520
Cover Image
Cluster Policies in Germany and Austria (Case Studies with Implications for the Czech Republic)
Abrhám, Josef - In: Současná Evropa 2009 (2009) 2, pp. 71-84
economies with a practical focus on the Federal Republic of Germany and Austria. It is a very topical theme both in the Czech …
Persistent link: https://www.econbiz.de/10011195545
Cover Image
The Missing View of the Cathedral: The Private Law Paradigm of European Legal Integration
Caruso, Daniela - Jean Monnet Chair - 1996
Persistent link: https://www.econbiz.de/10009216688
Cover Image
Is employment of social risk groups the key to sustaining the European welfare regimes?
Josifidis, Kosta; Supic, Novica; Pucar, Emilija Beker; … - In: International Journal of Economics and Business Research 3 (2011) 6, pp. 623-640
The European welfare regimes face two sets of challenges. One internal, specific for the welfare state itself, and the other external, imposed by changing economic, political and economics conditions. The first challenge lies in the growing gap between the rigid welfare state design and flexible...
Persistent link: https://www.econbiz.de/10009352451