Mostrando recursos 1 - 20 de 47

  1. A systematic methodology for privacy impact assessments: a design science approach

    Spiekermann-Hoff, Sarah; Oetzel, Marie Caroline
    For companies that develop and operate IT applications that process the personal data of customers and employees, a major problem is protecting these data and preventing privacy breaches. Failure to adequately address this problem can result in considerable damage to the company's reputation and finances, as well as negative effects for customers or employees (data subjects). To address this problem, we propose a methodology that systematically considers privacy issues by using a step-by-step privacy impact assessment (PIA). Existing PIA approaches cannot be applied easily because they are improperly structured or imprecise and lengthy. We argue that companies that employ our...

  2. About the Importance of Interface Complexity and Entropy for Online Information Sharing

    Spiekermann-Hoff, Sarah; Korunovska, Jana
    In this paper, we describe two experiments that show the powerful influence of interface complexity and entropy on online information sharing behaviour. 134 participants were asked to do a creativity test and answer six open questions against three different screen backgrounds of increasing complexity. Our data shows that, as an interface becomes more complex and has more entropy users refer less to themselves and show less information sharing breadth. However, their verbal creativity and information sharing depth do not suffer in the same way. Instead, an inverse U shaped relationship between Interface complexity and creativity as well as information sharing depth can be observed:...

  3. Currency unions, export margins, and product differentiation: an empirical assessment for European Monetary Union

    Badinger, Harald; Türkcan, Kemal
    This paper reconsiders the trade effects of the euro, providing a decomposition into its effects on the extensive margin and intensive margin. Furthermore, it relates the more disaggregated estimates for 93 two-digit HS product groups to the elasticity of substitution, thereby testing a key hypothesis of recent trade theory. The estimates for the period 1996-2011 suggest a trade effect of the euro of some 28 percent, which has mainly materialized through the intensive margin. For several product groups, we find a negative net effect of the euro on the extensive margin, supporting anecdotal evidence that firms have consolidated their product...

  4. The Avoidance of Double Non-Taxation in Double Tax Treaty Law - A Critical Analysis of the Subject-To-Tax Clause Recommended by the European Commission

    Marchgraber, Christoph
    Countries around the world have traditionally treated tax planning as a legitimate practice, unless the ambiguous borders to abusive behavior have been crossed. However, over time, business structures have become more sophisticated and tax authorities have become involved in keeping pace with the continuous improvement of international tax planning. By exploiting the inconsistencies between domestic tax rules and bilateral double taxation conventions it is even possible that certain income remains completely untaxed. In order to properly address this issue of double non-taxation, the European Commission - alongside the work of the OECD on Base Erosion and Profit Shifting (BEPS) -...

  5. Kurt Rothschild: A Personal Recollection

    Walther, Herbert
    (no abstract available)

  6. Comments on the paper by Heinz Kurz

    Kubin, Ingrid
    (no abstract availabe)

  7. Untergeordnete Integration: Das Assoziationsabkommen zwischen der EU und Ukraine

    Becker, Joachim
    (no abstract available)

  8. Editorial: Ukraine - Zur politischen Ökonomie eines europäischen Konfliktes

    Becker, Joachim
    (no abstract available)

  9. Die Große Transformation gestalten - Implikationen für Europa

    Novy, Andreas
    (no abstract availabe)

  10. Ist eine andere EU möglich?

    Becker, Joachim
    (no abstract available)

  11. Building resistance: Ansätze EU-weiter Protestkoordination

    Strickner, Alexandra
    (no abstract available)

  12. Editorial: Soziale Proteste in der Krise

    Becker, Joachim; Hofmann, Julia
    (no abstract available)

  13. Factors for the Emergence and Growth of Environmental Technology Industries in Upper Austria

    Tödtling, Franz; Höglinger, Christoph; Sinozic, Tanja; Auer, Alexander
    Environmental technologies are considered a growing industry driven by urging climate, energy and waste problems and related regulations, among others. However, not all locations have the same preconditions for its emergence and growth. Based on regional economic, geographic and cluster theories it can be argued that particular factor and demand conditions, regional industry structures and institutional configurations play a role, but so far this has not been sufficiently explored. This paper focuses on the region of Upper Austria [Oberösterreich] that has a highly developed environmental technology industry. The sector has evolved since the beginning of the 1970s with roots in...

  14. History, institutions, and selectivities in historical-materialist policy analysis: A sympathetic critique of Brand's State, context and Correspondence

    Leubolt, Bernhard
    This contribution shares Ulrich Brand's reliance on critical theories of the state and hegemony. Based on three points of criti-cism, the author argues for a better elaboration of the context of policy making. First, he proposes to consider a broader range of theoretical currents than the interpretive accounts introduced by Brand: (1) A strategic-relational interpretation of historical institutionalism will be introduced, (2) featuring the concept of "periodisation" for a systematic understanding of historically evolving structures. In addition to the introduction of a broader range of theoretical currents, (3) Brand's proposed concept of "selectivities" will be further refined and specified to...

  15. Aufkommen von Erbschaftssteuern - Modellrechnung exemplarischer Tarife

    Humer, Stefan
    (no Abstract available)

  16. Sozioökonomische Charakteristika der Millionärshaushalte in Österreich

    Humer, Stefan; Moser, Mathias; Schnetzer, Matthias
    Mithilfe der Vermögenserhebung HFCS 2010 können die sozioökonomischen Charakteristika der österreichischen Privathaushalte mit einem Nettovermögen von mehr als 1 Mio. Euro analysiert werden. Im Vergleich zur Zusammensetzung der Gesamtpopulation zeigt sich, dass Haushalte, deren HöchstverdienerIn einen akademischen Abschluss erzielt hat, selbstständig arbeitet, Betriebsvermögen in der Land- und Forstwirtschaft besitzt oder bereits eine Erbschaft erhalten hat, deutlich überrepräsentiert sind. Demgegenüber haben nur 2% der Unselbstständigen- Haushalte mehr als 1 Mio. Euro Nettovermögen und sind somit stark unterrepräsentiert, unabhängig von ihrem Bildungsgrad oder anderen sozioökonomischen Charakteristika. (authors' abstract)

  17. A Catalog of Reusable Design Decisions for Developing UML/MOF-based Domain-specific Modeling Languages

    Hoisl, Bernhard; Sobernig, Stefan; Strembeck, Mark
    In model-driven development (MDD), domain-specific modeling languages (DSMLs) act as a communication vehicle for aligning the requirements of domain experts with the needs of software engineers. With the rise of the UML as a de facto standard, UML/MOF-based DSMLs are now widely used for MDD. This paper documents design decisions collected from 90 UML/MOF-based DSML projects. These recurring design decisions were gained, on the one hand, by performing a systematic literature review (SLR) on the development of UML/MOF-based DSMLs. Via the SLR, we retrieved 80 related DSML projects for review. On the other hand, we collected decisions from developing ten...

  18. Caveat Emptor: Does Bitcoin Improve Portfolio Diversification?

    Gasser, Stephan
    Bitcoin is an unregulated digital currency originally introduced in 2008 without legal tender status. Based on a decentralized peer-to-peer network to confirm transactions and generate a limited amount of new bitcoins, it functions without the backing of a central bank or any other monitoring authority. In recent years, Bitcoin has seen increasing media coverage and trading volume, as well as major capital gains and losses in a high volatility environment. Interestingly, an analysis of Bitcoin returns shows remarkably low correlations with traditional investment assets such as other currencies, stocks, bonds or commodities such as gold or oil. In this paper,...

  19. Zur "Macht-Losigkeit" der Wirtschaftswissenschaft - A Reappraisal

    Altzinger, Wilfried
    (no abstract available)

  20. Integrating Problem Solvers from Analogous Markets in New Product Ideation

    Franke, Nikolaus; Poetz, Marion K.; Schreier, Martin
    Who provides better inputs to new product ideation tasks: problem solvers with expertise in the area for which new products are to be developed, or problem solvers from "analogous" markets that are distant but share an analogous problem or need? Conventional wisdom appears to suggest that target market expertise is indispensable, which is why most managers searching for new ideas tend to stay within their own market context even when they do search outside their firms' boundaries. However, in a unique symmetric experiment that isolates the effect of market origin, we find evidence for the opposite: Although solutions provided by...

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