Mostrando recursos 1 - 20 de 63

  1. Zur Präzision der Steuerprognose in Österreich

    Leibrecht, Markus
    Der Beitrag analysiert die Präzision der Aufkommensprognose wichtiger Bundesabgaben der Jahre 1976 bis 2002 in Österreich. Dadurch wird eine im Schrifttum bestehende Forschungs- und Informationslücke verringert. Eine Prognose wird dazu als präzise verstanden, wenn sie sowohl unverzerrt als auch im Mittel genau ist. Die Prognose des Steueraufkommens auf Bundesebene ist in Österreich gemessen am Bruttogesamtabgabenaufkommen präzise. Dennoch sind aufgrund der unpräzisen Prognosen wichtiger Einzelsteuern Verbesserungen möglich. Als mögliche Ursachen für die Verschätzungen werden die Organisation der Prognose, die verwendeten Prognosemethoden, der Vorsteuerbetrug, Ausgliederungstendenzen aus dem Staatshaushalt und neue kommunale Finanzierungsformen isoliert. Eine Erhöhung der Präzision sollte durch die Kombination mehrerer unabhängiger Prognosen zu einer Gesamtprognose, durch eine stärkere Dokumentation der...

  2. Data Integration: Techniques and Evaluation

    Hackl, Peter; Denk, Michaela
    Within the DIECOFIS framework, ec3, the Division of Business Statistics from the Vienna University of Economics and Business Administration and ISTAT worked together to find methods to create a comprehensive database of enterprise data required for taxation microsimulations via integration of existing disparate enterprise data sources. This paper provides an overview of the broad spectrum of investigated methodology (including exact and statistical matching as well as imputation) and related statistical quality indicators, and emphasises the relevance of data integration, especially for official statistics, as a means of using available information more efficiently and improving the quality of a statistical agency's products. Finally, an outlook on an empirical study comparing different exact...

  3. Data Integration: Techniques and Evaluation

    Hackl, Peter; Denk, Michaela
    Within the DIECOFIS framework, ec3, the Division of Business Statistics from the Vienna University of Economics and Business Administration and ISTAT worked together to find methods to create a comprehensive database of enterprise data required for taxation microsimulations via integration of existing disparate enterprise data sources. This paper provides an overview of the broad spectrum of investigated methodology (including exact and statistical matching as well as imputation) and related statistical quality indicators, and emphasises the relevance of data integration, especially for official statistics, as a means of using available information more efficiently and improving the quality of a statistical agency's products. Finally, an outlook on an empirical study comparing different exact...

  4. Data Integration: Techniques and Evaluation

    Hackl, Peter; Denk, Michaela
    Within the DIECOFIS framework, ec3, the Division of Business Statistics from the Vienna University of Economics and Business Administration and ISTAT worked together to find methods to create a comprehensive database of enterprise data required for taxation microsimulations via integration of existing disparate enterprise data sources. This paper provides an overview of the broad spectrum of investigated methodology (including exact and statistical matching as well as imputation) and related statistical quality indicators, and emphasises the relevance of data integration, especially for official statistics, as a means of using available information more efficiently and improving the quality of a statistical agency's products. Finally, an outlook on an empirical study comparing different exact...

  5. Die Euro-Einführung im Rückblick einer österreichischen qualitativen Begleitforschung

    Kollmann, Karl
    Im Vergleich zu anderen Euro-Ländern ist die Euro-Einführung in Österreich einigermaßen gut gelungen. Bei näherem Blick - dies ermöglichte die in Österreich als einzigem Land unter den zwölf Euro-Ländern durchgeführte Begleitforschung - hat es dennoch große und nachhaltige Probleme bei den Verbrauchern gegeben. Diese vor allem den Geldwert betreffenden wahrnehmungspsychologischen Probleme skizziert der folgende Beitrag.

  6. Einführung in das slowenische Aktienrecht

    Knaus, Michael; Babuder Hummel, Kristina
    (kein Abstract vorhanden)

  7. Value Creation by Toolkits for User Innovation and Design: The Case of the Watch Market

    Franke, Nikolaus; Piller, Frank
    This study analyzes the value created by so-called "toolkits for user innovation and design", a new method of integrating customers into new product development and design. Toolkits allow customers to create their own product, which in turn is produced by the manufacturer. In our study, we asked (1) if customers actually make use of the solution space offered by toolkits, and if so, (2) how much value the self-design actually creates. In our study, we used a relatively simple, design-focused toolkit for a set of four experiments with a total of 717 participants, 267 of whom actually created their own watches. The heterogeneity of the resulting design solutions...

  8. Entrepreneurial Intentions of Business Students: A Benchmarking Study

    Lüthje, Christian; Franke, Nikolaus
    It is widely accepted that the educational system of universities has to provide an academic environment that may serve as a catalysts for high-technology start-ups. The academic tradition of entrepreneurship in German-speaking countries is very short. Until recently, fostering innovations and new product development through entrepreneurship has not been regarded as a primary task of universities. However, perspectives have changed in this respect, and there have been numerous attempts to enhance the role of university graduates as founders of innovative businesses. In this paper, we compare the entrepreneurial intentions of students at two German-speaking universities (the Vienna University of Economics and Business Administration and the University of Munich)...

  9. Die Zahlstelle im Anwendungsbereich des EU-Quellensteuergesetzes

    Aigner, Dietmar; Gläser, Lars
    Series: Discussion Papers SFB International Tax Coordination

  10. European co-ordination of long-term care benefits: the individual costs of migration between Bismarck and Belveridge systems. Illustrative case studies.

    Fischer, Timo
    The paper to be presented discusses the default in policy coordination or harmonisation in European Social Policy and the emerging private cost borne by migrating individuals. The different designs of national social security schemes imply administrative hurdles and incompatibilities. The latter may also discourage labour movements between EU - countries since migration could bring about a reduction or a loss of social security rights acquired on the basis of past employment and past contributions. The access to new benefits may be hampered as long as some national social security insurance programs demand a minimum coverage period as a prerequisite for...

  11. European portability rules for social security benefits and their effects on the national social security systems

    Reyes, Carlos
    Series: Discussion Papers SFB International Tax Coordination

  12. Balanced scorecards with SAP strategic enterprise management

    Prosser, Alexander; Auer, Josef; Kellermann, Sarah
    Balanced Scorecards have developed into a main management tool for analysing the inter-dependencies between the functional areas of a business organisation. Using SAP^TM Strategic Enterprise Management this book serves as a companion to a practical lecture on how to implement a Balanced Scorecard in an IT system. Students create the underlying Data Warehouse structures, define the key figures and their inter-dependencies, build the Scorecard system and analyse it in a realistic case study. A host of free, Web-based materials may be used in conjunction with this book, available at http://erp.wu-wien.ac.at. The material includes transparencies for classroom use and a case...

  13. Balanced scorecards with SAP strategic enterprise management

    Prosser, Alexander; Auer, Josef; Kellermann, Sarah
    Balanced Scorecards have developed into a main management tool for analysing the inter-dependencies between the functional areas of a business organisation. Using SAP^TM Strategic Enterprise Management this book serves as a companion to a practical lecture on how to implement a Balanced Scorecard in an IT system. Students create the underlying Data Warehouse structures, define the key figures and their inter-dependencies, build the Scorecard system and analyse it in a realistic case study. A host of free, Web-based materials may be used in conjunction with this book, available at http://erp.wu-wien.ac.at. The material includes transparencies for classroom use and a case...

  14. Die Erstellung des Leitbildes für Corporate Social Responsibility der österreichischen Wirtschaft (CSR-Austria Leitbild). Process-review und lessons learned.

    Martinuzzi, Robert-Andre; Konrad, Astrid
    Series: Research Paper Series of the Research Focus Managing Sustainability

  15. Flexible integration in the common foreign and security policy

    Blanck, Kathrin
    Series: EI Working Papers / Europainstitut

  16. An integrative model of multinational team performance

    Fink, Gerhard; Neyer, Anne-Katrin; Kölling, Marcus; Meierewert, Sylvia
    We provide a framework for understanding managerial implications of multinational teams. In addition to context, four major categories of variables have a determining influence on multinational team performance: universal values, norms of behavior, perceptions of others and self, and personality traits. Size of teams, kind of task, learning opportunities, power and interests change the effects of these variables. Of particular importance is the team implementation process, which can neutralize adverse effects of wrong perceptions, helps to establish team norms and, thus, contributes to success of multinational teams. (author's abstract)

  17. La crisis Argentinia. Causas y fundamentos.

    Vilker, Ana Silvia
    Argentina era reconocida en Europa por ser el país del trigo y de las vacas y también por el tango y el fútbol. Sin embargo en la actualidad es mencionada con regularidad en los medios de comunicación por estar en cesación de pagos -default- y en menor medida por la situación de pobreza e indigencia de una buena parte de su población. Para poner en perspectiva a la Argentina de hoy se realizará en el presente trabajo un breve recorrido sobre algunos aspectos de su desarrollo político-económico reciente, que se consideran esenciales para comprender y explicar el proceso que desembocó...

  18. Entwicklungsforschung als Beitrag zu einer anderen Welt

    Novy, Andreas
    This article analyses research on development (Entwicklungsforschung) as a new discipline for understanding world development as an integral process. It starts by describing the crisis of social science as the crisis of the enlightenment project and of rationality. The dialectics of enlightenment consists in a modernisation project that optimises the means of intervention in society, neglecting rational deliberation on its ends. Today, social sciences who do not subordinate itself to the cash nexus are being marginalized by liberal reforms aiming at the privatisation of knowledge. An alternative and integrated social science has to overcome disciplinary boundaries as proposed by interdisciplinary...

  19. Sozioökonomische Veränderungen in der Vienna Region 1971-2001. Ausgewählte Ergebnisse.

    Lengauer, Lukas
    Series: SRE - Discussion Papers

  20. Das Partizipative Budget in Porto Alegre. Die Dialektik von staatlichen und nicht-staatlichen Formen sozialer Innovation.

    Novy, Andreas; Leubolt, Bernhard
    Dieser Artikel beschäftigt sich mit dem Modell der Budgetmitbestimmung in Porto Alegre. Aus dieser konkreten staatlichen Initiative, die die Zivilgesellschaft in einen sich öffnenden Staat einbindet, können Lehren für soziale Innovationen in Europa gezogen werden. Im Zuge des Widerstands gegen die Militärdiktatur bildeten sich Volksbewegungen, die gleichermaßen Staat und Kapital kritisierten. Diese herrschaftskritische Interpretation von Stadtteilbewegungen machte im Laufe der 1980er Jahre einer liberalen Interpretation Platz. In Verdrehung der Gramscianischen Intention wird Zivilgesellschaft zunehmend als die autonome Organisation nichtstaatlicher Organisationen begriffen. Damit wurden nicht nur zentrale Einsichten der marxistischen Staatstheorie über Bord geworfen, sondern gleichzeitig auch den liberalen Reformen des...

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