Mostrando recursos 1 - 20 de 1.011

  1. Prospects and Challenges in R Package Development

    Theußl, Stefan; Ligges, Uwe; Hornik, Kurt
    R, a software package for statistical computing and graphics, has evolved into the lingua franca of (computational) statistics. One of the cornerstones of R's success is the decentralized and modularized way of creating software using a multi-tiered development model: The R Development Core Team provides the "base system", which delivers basic statistical functionality, and many other developers contribute code in the form of extensions in a standardized format via so-called packages. In order to be accessible by a broader audience, packages are made available via standardized source code repositories. To support such a loosely coupled development model, repositories should be...

  2. Why don't they minimize their tax? An experimental approach to cross border hybrid finance.

    Eberhartinger, Eva; Fellner, Gerlinde
    International tax law allows, under certain circumstances, to considerably reduce the group average tax rate. In some cases, even the tax-free repatriation of yields on intragroup finance is possible, in particular when using hybrid finance. These cases are normally connected to complex questions of foreign, domestic, and bilateral tax law as well as to uncertainty on whether the intended tax consequences will be upheld by the fiscs in future years. We experimentally investigate the two key variables, legal uncertainty and tax complexity while controlling for decision makers' risk attitude. Results show that overall tax complexity has a negative effect on...

  3. The hedonic price method in real estate and housing market research. A review of the literature.

    Herath, Shanaka; Maier, Gunther
    The Hedonic Price Method (HPM), also known as hedonic regression, is used for estimating the value of a commodity or the demand for a commodity. The HPM has been extensively used in real estate and housing market research in the recent past. In this paper, we discuss theoretical and methodological developments related to hedonic regression and undertake an examination of use of this methodology in the recent real estate and housing literature. We first define the HPM, and explain the fundamentals behind the methodology. The idea behind the HPM is that the commodities are characterized by their constitute properties, hence...

  4. First Significant Digits and the Credit Derivative Market during the Financial Crisis

    Hofmarcher, Paul; Hornik, Kurt
    In this letter we discuss the Credit Default Swap (CDS) market for European, Indian and US CDS entities during the financial crisis starting in 2007 using empirical First Significant Digit (FSD) distributions. We find out that on a time aggregated level the European and the US market obey empirical FSD distributions similar to the theoretical ones. Surprising differences are observed in the development of the FSD distributions between the US and the European market. While the FSD distribution of the US derivative market behaves nearly constant during the last financial crisis, we find huge fluctuations in the FSD distributions in...

  5. Erstellung eines Marketingkonzepts für die Nutzung eines ehemaligen TEE-Triebwagens (BR VT 601)

    El-Tattan, Anuar
    This diploma thesis analyzes and evaluates potential utilization scenarios for a former Trans Europ Express VT 601, the flagship of the German Federal Railways from the fifties to the late eighties. The introduction of the Trans Europ Express (TEE) ushered in a new era of Intra-European passenger traffic and was the beginning of increased private and business travel mainly between the founding countries Germany, Italy, France, Suisse and the Netherlands. Because of its outstanding performance, comfort and reliability the TEE upheld its enormous popularity for more than thirty years of use before it was replaced by the Eurocity (EC) in...

  6. Betriebswirtschaftliche Optimierung in mehrfachverbundenen Multi-Hub-Netzwerken am Beispiel europäischer Airlines

    Thöni, Andreas
    This thesis deals with the topic of multi-connected multi-hub networks using the example of European airlines. Over the last decades the airline industry has undergone a period of drastic structural change. Especially mergers and capacity constraints at airports have left some European airlines with networks consisting of several hubs. Therefore this thesis on the one hand identifies and analyses those factors that are important for optimizing networks with multi-connected multiple hubs and on the other hand develops recommendations for airlines that have to deal with such a type of network. Hence, the first part of the paper focuses on factors...

  7. The influence of uncertainty on consumer decisions. An explorative study on the acceptance of flexible time-range tickets in the airline industry.

    Nernst, Birte Freya
    At the moment the airline industry has to cope with low load factors and especially network-carriers have to face low yields. This thesis introduces flexible time-range tickets as a new ticket type which does not specify the actual routing for a flight from A to B at the time of purchase. Therefore, it is offered to time insensitive passengers at a discount. A certain time prior to departure, passengers are assigned to a specific flight with ample capacity based on more accurate demand forecasts. The goal of the author was to find out if flexible time-range tickets would be accepted...

  8. Der europäische Markt für Business Aviation. Analyse des Angebots im internationalen Vergleich unter Berücksichtigung von Einflussfaktoren auf das Wachstum.

    Tremesberger, Daniela
    This diploma thesis deals with the European Business Aviation Industry. In detail, it analyses the supply and points out positive and negative influencing factors on the European market growth. Business aviation has changed the way of transportation ever since 1920s. At the beginning it was just for VIPs and celebrities. (...) After North America, Europe is the second largest market in the world. Business Aviation traffic can be found all over Europe, although its intensity varies between countries. There are many different types of operators, offering a diverse range of services and business models. After years of slow growth, European...

  9. Mobilitätsverhalten an der Wirtschaftsuniversität Wien. Vergleich zwischen Studierenden und Mitarbeitern unter Berücksichtigung des Standortwechsels.

    Steinbach, Linda
    (...)The mobility figures used in this thesis come from a national mobility survey carried out in Austria in 1995. I carried out a poll with employees and students in order to get results referring to my field of research - mobility at the Vienna University of Economics and Business Administration in general and its effects on the relocation. To ensure better opportunities of comparison with my own data, two separate studies concerning students and employees were used. The deviation between the different sets of data was only minimal. In general, public transport is made good use of, but employees also...

  10. Energiesteuern auf Treibstoffe und CO²-Emissionen

    Howorka, Sebastian
    (kein Abstract vorhanden)

  11. Entwicklung einer Prozesskostenrechnung und eines Kennzahlensystems für ein Fertigwarenlager, am Beispiel der SCA Graphic Laakirchen AG

    Mitterbauer, Gunnar
    Series: Schriftenreihe des Instituts für Transportwirtschaft und Logistik - Logistik

  12. Supply chain management bei Mergers & Acquisitions

    Hammer, Christian
    (kein Abstract vorhanden)

  13. RFID - Anwendungen in der Logistik

    Lenzbauer, Sabine
    (...) Die Autorin ist der Ansicht, dass trotz der vielfältigen Vorteile und Stärken der RFID-Technologie auch in Zukunft noch ein paralleler Einsatz von RFID und Barcode in der Praxis anzutreffen sein wird. Vertrauen in die Transponder-Technik muss aufgebaut, das vollständige Nutzenpotenzial teilweise erst noch erkannt werden. Trotzdem wird die Ablösung des Barcodes durch RFID kommen, der genaue Zeitpunkt wird dabei von der Entwicklung der Kosten, der weiteren Standardisierungstätigkeit sowie der Datenschutzregelungen und der allgemeinen Akzeptanz abhängig sein.(...) (author's abstract)

  14. Cargo security initiatives in the United States, Canada and Mexico and their effect on trade in the NAFTA region

    Veiter, Daniela
    Series: Schriftenreihe des Instituts für Transportwirtschaft und Logistik - Logistik

  15. Ziele und Vorgaben der österreichischen Verkehrspolitik in den Koalitionsabkommen der Bundesregierung - ein Zeitvergleich 1945-2007

    Steininger, Gotthard
    Transport policies have changed over the past sixty-three years since the reconstruction of the Austrian Republic in 1945. This thesis analyses transport and associated concerns in all government declarations and agreements as well as summarisations of several concepts for transport policy. Furthermore, this paper tries to emphasise differences in political intentions embedded in a changing political and economic environment. Thereby, particular attention is turned to funding aspects of constructing and maintaining infrastructure. Whereas reconstruction and guaranteeing transport services in all regions dominated political objectives in the early years, balancing budgets and preserving habitat and anthroposphere have become more important since...

  16. Low-tech innovation in a high-tech environment? The case of the food industry in the Vienna metropolitan region.

    Trippl, Michaela
    This paper explores the opportunities for low-tech innovations in regional high-tech contexts. The literature suggests that traditional sectors tend to be only weakly integrated in such socio-institutional environments, because the specific innovation mode of low-tech industries is not compatible with the institutional framework of high-tech. Focusing on the empirical case of the food industry situated in the Vienna metropolitan region, the paper provides evidence that the link between old industries and their high-tech contexts may be more complex than commonly thought. Drawing on 20 face-to-face interviews with local companies, knowledge providers (universities and other research organisations) and industry experts it...

  17. Systemvergleich von intermodalen Verkehren. Fokus Binnenschiff

    Mierka, Felix
    This master thesis focuses on a systems comparison of intermodal transport concerning road and inland waterways. Moreover, the master thesis discusses and analyses the potential and importance of inland waterways for the inland transportation of containers from European sea ports to European markets. By doing so, the aim of the thesis was to highlight the parameters of the inland waterway system as well as cost parameters for inland ships carrying containers. The master thesis was compiled in order to answer the following questions properly: Can inland ships provide market-oriented and competitive solutions for the transportation of containers from sea ports...

  18. Globale Lebensmitteltransportströme, Entwicklungstendenzen, Einflussfaktoren und Anforderungen im grenzüberschreitenden Lebensmitteltransport

    Plöckl, Andrea
    Globalization has forced impressive growth rates in international trade within the last decades and although food trade hasn't been able to keep pace with this general development it is one of the most economic-political sensitive areas in international negotiations. Furthermore transportation of food is characterized mainly by perishability and challenges transport logistics especially when crossing boarders or even regions. Therefore the main aim of this paper is to provide a detailed overview of present boardercrossing food transportation by analysing food trade in value and quantities as well as to identify development tendencies between 1990 and 2005. Furthermore to explain the...

  19. Status quo und strategische Entwicklung des Binnenhafens Bratislava

    Haraslinova, Katarina
    With the rising importance of combined transport as well as logistics, the subject of public inland ports is moving once again, after a long time of political default, in the center of discussions in Slovakia. The thesis focuses on answering the question, how the inland port of Bratislava should improve in order to stay competitive in light of the changed economic and political conditions and due to the future prospects of traf-fic development. In the theoretical part of the thesis, the fundamental terms and processes for general understanding of the following contents are explained. In the empirical part, which is...

  20. Analyse logistischer Schlüsselfaktoren von Konzerttournee-Veranstaltungen und möglichen Optimierungs- und Outsourcing Massnahmen

    Wolff, Michael Herbert
    A concert tour is the manifestation of several logistic tasks working together closely. Numerous details have to fall into place at the planned moment. Failure usually results in unwanted disasters and having to reorganize an event as a nightmare. This piece of work analyses the economical background behind the planning and executing of concert touring and describes the relevant tasks that have to be fulfilled in order to make a concert tour a successful series of events (...). (author's abstract)

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