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Zeitschriftendaten
Format
Zeitschrift
eISSN
1804-8285
Erstveröffentlichung
31 Dec 2010
Erscheinungsweise
4 Hefte pro Jahr
Sprachen
Englisch

Suche

Volumen 10 (2019): Heft 1 (March 2019)

Zeitschriftendaten
Format
Zeitschrift
eISSN
1804-8285
Erstveröffentlichung
31 Dec 2010
Erscheinungsweise
4 Hefte pro Jahr
Sprachen
Englisch

Suche

5 Artikel
access type Uneingeschränkter Zugang

Actuarial Neutrality and Financial Incentives for Early Retirement in the Austrian Pension System

Online veröffentlicht: 24 Apr 2019
Seitenbereich: 1 - 22

Zusammenfassung

Abstract

This paper takes a closer look at the existing early retirement schemes in Austria and analyses whether early retirement imposes a financial burden on the pension system (actuarial neutrality). Additionally, we compute incentive-neutral deductions for early retirement. These deductions reflect the view of the individual, who faces option of retiring earlier or working another year. Incentive neutral deductions would imply that an individual is indifferent between both. Our results highlight substantial differences between both measures. While the current deduction rate of 5.1% in the Austrian age corridor is, on average, close to actuarial neutrality, it is lower than the incentive-neutral deductions. This indicates that there are financial incentives for early retirement, which may arise due to the Austrian tax system. Additionally, we show that both actuarial and incentive neutrality differ substantially across socio-economic characteristics, such as gender, wages and (early) retirement age.

Schlüsselwörter

  • Pension System
  • Actuarial Neutrality
  • Incentive Neutrality
  • Deductions
  • Early Retirement
access type Uneingeschränkter Zugang

Functioning of the Quasi-Labor Market under Socialism: Clash between Ideology and Reality

Online veröffentlicht: 24 Apr 2019
Seitenbereich: 23 - 43

Zusammenfassung

Abstract

Based on the interviews with that time managers, the paper aims to find out whether ideology affected the dealing with labor force in the last two decades of the socialist regime in Czechoslovakia. Technically, the labor market was balanced and characterized by zero unemployment and low and highly equalized wages. However, actually, there was a permanent imbalance with the lasting dominance of demand over supply and overemployment. Increasing wages was, due to ideological and formal settings of the system nearly impossible, and thus the economic agents tried to find alternative “solutions” to this imbalance. This situation led to low motivation of the labor force and consequently to low productivity. The positive side was represented by relatively good relationships among the employees. We demonstrate on the interviews that in the clash between ideology and the market forces, the former was stronger and in fact prevented efficient functioning of the labor market.

Schlüsselwörter

  • Labor Market
  • Balance
  • Shortage Economy
  • Motivation
  • Czechoslovakia
access type Uneingeschränkter Zugang

Relationship between the Financial Indicators and the Implementation of Telework

Online veröffentlicht: 24 Apr 2019
Seitenbereich: 45 - 66

Zusammenfassung

Abstract

In most European countries, teleworking or homeworking is used in various forms that differ from one another by its legal regulation. The paper examines the SME’s in the Czech Republic from the perspective what makes them to adopt telework using the financial indicators. We hypothesized that employer adoption of telework would depend on some economic factors. The empirical evidence showed that a typical company that uses telework is a company with higher ratio of liabilities and therefore lower ratio of equity, a lower ratio of fixed assets, higher sales, lower inventory, higher labour productivity and higher value added per employee, higher return on equity, higher personnel costs, higher average wages. Within the analysed enterprises, 16 indicators were assessed; the 9 indicators showed the difference between companies that use telework and companies that do not use telework. The research shows a typical company that uses telework.

Schlüsselwörter

  • Telework
  • SME’s
  • Financial and Economic Indicators
  • Mann-Whitney test
access type Uneingeschränkter Zugang

The Looming Central and Eastern European Real Convergence Club. Do Implicit Tax Rates Play a Part?

Online veröffentlicht: 24 Apr 2019
Seitenbereich: 67 - 89

Zusammenfassung

Abstract

The paper investigates whether there is a convergence club stance for the Visegrad countries plus Romania and Bulgaria and the part played, in this process, by the implicit tax rates on labour and consumption, respectively. For the purpose of the research, the GDP per capita, productivity and unemployment are used as convergence indicators and dependent variables. The dataset covers the 1995–2016 timeframe and the analysis is based on a panel-model approach. The main results show that the implicit tax on labour has no significant effect on the convergence indicators while the implicit rates on consumption are statistically significant with negative influence. The interpretation of results is made considering a set of control and robustness variables where policy lessons derive from. The conclusion reflects on the policy lessons that can serve to accomplish the convergence club within selected CEE countries: Bulgaria, the Czech Republic, Hungary, Poland, Slovakia and Romania.

Schlüsselwörter

  • Convergence Club
  • Implicit Tax Rate on Labour
  • Implicit Tax Rate on Consumption
  • CEE Countries
  • Real Indicators
access type Uneingeschränkter Zugang

International Court Jurisdiction in Disputes Concerning Unlawful Use of Trademarks on the Internet

Online veröffentlicht: 24 Apr 2019
Seitenbereich: 91 - 102

Zusammenfassung

Abstract

The rapid development of IT technologies in the last few decades has also created increasing number of cross-border disputes. This trend is affected by the fact, that there are no border lines that we can find in the real world. Different law systems have to deal with the existence of this new, on state borders independent entity. In the perspective of law, internet is interesting because of its inability as a virtual space, to fit in the doctrine of legal state, by which the state exercises its authority and enforces its law on its territory. This traditional bond between the state, its territory and its law system is impaired, sometimes it is referred to as virtualization or delocalization of legal relationships. Delocalization has a great influence on determination of the decisive law system and court jurisdictions. In those cases, we need to distinguish substantive law and procedural law in order to determine court (or other institution) jurisdiction and law system which would be applied on the case. With regard to the topic of this article, we will deal with private law relationships with international elements. Unlawful use of trademarks on the internet raises a number of issues. One example is the use of trademarks on the internet and to what extent such use is infringing trademark rights on a specific territory. This paper deals particularly with the jurisdictional issues and how rules on private international law can assist in resolving these issues. The currently applicable EU Brussels I Regulation (Recast) allows infringers to be sued either in the place of the defendant’s domicile or in the place of the harmful event.

Schlüsselwörter

  • Court Jurisdiction
  • European Union
  • Internet
  • Trademarks
5 Artikel
access type Uneingeschränkter Zugang

Actuarial Neutrality and Financial Incentives for Early Retirement in the Austrian Pension System

Online veröffentlicht: 24 Apr 2019
Seitenbereich: 1 - 22

Zusammenfassung

Abstract

This paper takes a closer look at the existing early retirement schemes in Austria and analyses whether early retirement imposes a financial burden on the pension system (actuarial neutrality). Additionally, we compute incentive-neutral deductions for early retirement. These deductions reflect the view of the individual, who faces option of retiring earlier or working another year. Incentive neutral deductions would imply that an individual is indifferent between both. Our results highlight substantial differences between both measures. While the current deduction rate of 5.1% in the Austrian age corridor is, on average, close to actuarial neutrality, it is lower than the incentive-neutral deductions. This indicates that there are financial incentives for early retirement, which may arise due to the Austrian tax system. Additionally, we show that both actuarial and incentive neutrality differ substantially across socio-economic characteristics, such as gender, wages and (early) retirement age.

Schlüsselwörter

  • Pension System
  • Actuarial Neutrality
  • Incentive Neutrality
  • Deductions
  • Early Retirement
access type Uneingeschränkter Zugang

Functioning of the Quasi-Labor Market under Socialism: Clash between Ideology and Reality

Online veröffentlicht: 24 Apr 2019
Seitenbereich: 23 - 43

Zusammenfassung

Abstract

Based on the interviews with that time managers, the paper aims to find out whether ideology affected the dealing with labor force in the last two decades of the socialist regime in Czechoslovakia. Technically, the labor market was balanced and characterized by zero unemployment and low and highly equalized wages. However, actually, there was a permanent imbalance with the lasting dominance of demand over supply and overemployment. Increasing wages was, due to ideological and formal settings of the system nearly impossible, and thus the economic agents tried to find alternative “solutions” to this imbalance. This situation led to low motivation of the labor force and consequently to low productivity. The positive side was represented by relatively good relationships among the employees. We demonstrate on the interviews that in the clash between ideology and the market forces, the former was stronger and in fact prevented efficient functioning of the labor market.

Schlüsselwörter

  • Labor Market
  • Balance
  • Shortage Economy
  • Motivation
  • Czechoslovakia
access type Uneingeschränkter Zugang

Relationship between the Financial Indicators and the Implementation of Telework

Online veröffentlicht: 24 Apr 2019
Seitenbereich: 45 - 66

Zusammenfassung

Abstract

In most European countries, teleworking or homeworking is used in various forms that differ from one another by its legal regulation. The paper examines the SME’s in the Czech Republic from the perspective what makes them to adopt telework using the financial indicators. We hypothesized that employer adoption of telework would depend on some economic factors. The empirical evidence showed that a typical company that uses telework is a company with higher ratio of liabilities and therefore lower ratio of equity, a lower ratio of fixed assets, higher sales, lower inventory, higher labour productivity and higher value added per employee, higher return on equity, higher personnel costs, higher average wages. Within the analysed enterprises, 16 indicators were assessed; the 9 indicators showed the difference between companies that use telework and companies that do not use telework. The research shows a typical company that uses telework.

Schlüsselwörter

  • Telework
  • SME’s
  • Financial and Economic Indicators
  • Mann-Whitney test
access type Uneingeschränkter Zugang

The Looming Central and Eastern European Real Convergence Club. Do Implicit Tax Rates Play a Part?

Online veröffentlicht: 24 Apr 2019
Seitenbereich: 67 - 89

Zusammenfassung

Abstract

The paper investigates whether there is a convergence club stance for the Visegrad countries plus Romania and Bulgaria and the part played, in this process, by the implicit tax rates on labour and consumption, respectively. For the purpose of the research, the GDP per capita, productivity and unemployment are used as convergence indicators and dependent variables. The dataset covers the 1995–2016 timeframe and the analysis is based on a panel-model approach. The main results show that the implicit tax on labour has no significant effect on the convergence indicators while the implicit rates on consumption are statistically significant with negative influence. The interpretation of results is made considering a set of control and robustness variables where policy lessons derive from. The conclusion reflects on the policy lessons that can serve to accomplish the convergence club within selected CEE countries: Bulgaria, the Czech Republic, Hungary, Poland, Slovakia and Romania.

Schlüsselwörter

  • Convergence Club
  • Implicit Tax Rate on Labour
  • Implicit Tax Rate on Consumption
  • CEE Countries
  • Real Indicators
access type Uneingeschränkter Zugang

International Court Jurisdiction in Disputes Concerning Unlawful Use of Trademarks on the Internet

Online veröffentlicht: 24 Apr 2019
Seitenbereich: 91 - 102

Zusammenfassung

Abstract

The rapid development of IT technologies in the last few decades has also created increasing number of cross-border disputes. This trend is affected by the fact, that there are no border lines that we can find in the real world. Different law systems have to deal with the existence of this new, on state borders independent entity. In the perspective of law, internet is interesting because of its inability as a virtual space, to fit in the doctrine of legal state, by which the state exercises its authority and enforces its law on its territory. This traditional bond between the state, its territory and its law system is impaired, sometimes it is referred to as virtualization or delocalization of legal relationships. Delocalization has a great influence on determination of the decisive law system and court jurisdictions. In those cases, we need to distinguish substantive law and procedural law in order to determine court (or other institution) jurisdiction and law system which would be applied on the case. With regard to the topic of this article, we will deal with private law relationships with international elements. Unlawful use of trademarks on the internet raises a number of issues. One example is the use of trademarks on the internet and to what extent such use is infringing trademark rights on a specific territory. This paper deals particularly with the jurisdictional issues and how rules on private international law can assist in resolving these issues. The currently applicable EU Brussels I Regulation (Recast) allows infringers to be sued either in the place of the defendant’s domicile or in the place of the harmful event.

Schlüsselwörter

  • Court Jurisdiction
  • European Union
  • Internet
  • Trademarks

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