Recently, there is growing debate in developed countries on the issue of the working poor. Poverty is a phenomenon traditionally associated with economically inactive persons such as the homeless, the unemployed or the handicapped. The changing of work patterns and a growing polarisation in the...

Finding a new balance between flexibility and security is a big challenge for all. According to the European Council “Providing the right balance between flexibility and security will support the competitiveness of firms, increase quality and productivity at work and help firms and workers to...

Identifying the characteristics of long-term unemployment at the early stages in terms of gender, educational level and age is important in determining labour market policies to be concentrated for certain groups. In this paper, causes and charecteristics of long-term unemployment in both the EU...

There has been a wide-spread misconception based on the imprecise wording of Art. 52 of the European Patent Convention (EPC) that the protection of business methods by patents is prohibited in Europe. This paper investigates the legal framework set by patent laws with respect to the...

Der Beitrag diskutiert die Anwendung des im Rahmen der Unternehmensbewertung häufig angewandten Gordon/Shapiro-Modells bei Vorliegen von Inflation sowie persönlichen Steuern. Gezeigt wird, dass sich steuerlich bedingtes und inflationsinduziertes Wachstum parallel im Kalkül erfassen lassen,...