This paper discusses how local tax rates of the business tax are set when communities compete for capital as a mobile factor. In a theoretical model communities provide public inputs financed by a tax on capital income in order to maximize a general objective function, which includes residents'...

This paper discusses how local tax rates of the business tax are set when communities compete for capital as a mobile factor. In a theoretical model communities provide public inputs financed by a tax on capital income in order to maximize a general objective function, which includes residents'...

Modeling systems based on graphical formalisms, such as Statecharts, has become standard practice in the design of embedded devices. Using paradigms established so far often results in complex models that are difficult to comprehend and maintain. To overcome this, we present a methodology to...

Recent warnings have been raised about the project success rate in organizations. Among many reasons of disappointing results, research on project management reveals a gap in examining project success. Traditionally, project success has been widely studied from the rational view but rarely from...

Despite the significance of crisis leadership for organizations, especially in the wake of COVID-19, empirical research in this area is still nascent. Therefore, "What attributes make an effective leader during a crisis?" is unclear. Using lessons learned from the COVID-19 pandemic, this study...

Even though the importance of Key Account Management (KAM) in building long term buyer-seller relationships is widely recognized in literature this long term perspective of KAM lacks appropriate empirical examination. The purpose of this study is to propose a conceptualization of Key Account...

This paper assesses econometrically the contribution of aid to output growth in a panel of twenty transition countries over nine years (1989-1997). The study finds a positive and statistically significant relationship between foreign aid and growth. A second result is that the positive effect of...

There are many models in the current statistical literature for making inferences based on samples selected from a finite population. Parametric models may be problematic because statistical inference is sensitive to parametric assumptions. The Dirichlet process (DP) prior is very flexible and...

Control and trust are recurring themes in the analysis of the management of International Joint Ventures (IJVs). Both issues (and their antecedents) have been analysed in isolation and in their relation with performance, though hardly any study exists which analyses them simultaneously in their...

Start-ups are a dominant factor for the economic development of a country. However, the foundation of a company is a complex procedure and many start-ups fail. External support is available from many sources as e.g. business angels, tax advisors, chambers of industry and commerce, banks and...