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Aus der Redaktion

16.12.2020 | Unternehmensführung | Interview | Onlineartikel

"Unternehmen sind bereits politische Akteure"

Politische Verantwortung ist für Unternehmen ein Business Case, betont Experte Johannes Bohnen im Interview. Werden Politik und Wirtschaft zusammen gedacht, profitieren Markenreputation, Rechtsstaat und Demokratie, so der Springer-Autor.

11.11.2020 | Compliance | Interview | Onlineartikel

"Es geht künftig klar übers Geld"

Das Verbandssanktionengesetz hat Unternehmen aufgeschreckt. Rollen Strafen und Compliance-Investitionen auf Unternehmen zu? Juristin Katharina Beckemper ordnet die neue Regelung und ihre Konsequenzen für Unternehmen im Interview ein.

26.05.2020 | Lobbying | Im Fokus | Onlineartikel

Der Wirtschaft fehlt politischer Sachverstand

Lobbyismus war gestern: Politiker wünschen sich nicht Einflussnahme, sondern partnerschaftliche Beziehungen zu Wirtschaftsvertretern. Der Austausch krankt einer Umfrage zufolge allerdings an unerfüllten Erwartungen.

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Weiterführende Themen




09.04.2021 | Research Article

The Effects of Project Scale on FDI Location Choices: Evidence from Emerging Economies

We examine the interactions of project-specific scale and country-specific economic and institutional attributes in determining inward FDI location choices in emerging economies. We study a large project-level sample with over 15,000 investments …

09.04.2021 | Original Paper

Strategic response to institutional pressures of climate change: an exploration among gas sector companies

Climate change has become one of the dominant themes of our time, and the way how companies respond to it may have major implications for their success in the future. This paper aims to better understand the response of companies in a highly …

08.04.2021 | Social Science and Public Policy

Immigration and the (Ir)relevance of the South African Racial Classification System: Towards Transforming the Official Racial Categories

Scholars examining the South African racial classification system have suggested that apartheid-era racial categories continue to officially classify the South African population. However, there is little discussion about the extent to which the …

01.04.2021 | Original Paper Open Access

Deliberating Our Frames: How Members of Multi-Stakeholder Initiatives Use Shared Frames to Tackle Within-Frame Conflicts Over Sustainability Issues

Multi-stakeholder initiatives (MSIs) have been praised as vehicles for tackling complex sustainability issues, but their success relies on the reconciliation of stakeholders’ divergent perspectives. We yet lack a thorough understanding of the …

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2021 | OriginalPaper | Buchkapitel

Race, Social Justice, and Higher Education Financial Aid in the United States: The Case of African Americans

The chapter examines the effects of access and distribution of financial aid on college access and retention of African Americans. Traditionally, higher education has been touted as the most viable means of upward social mobility for those below …

2021 | OriginalPaper | Buchkapitel

Introduction to Taxation

This chapter summarises the concepts, practices and experiences in taxation history, theory, law and administration covered in this book. It reviews the market behaviour of consumers and producers prior to the introduction of a tax and how a …

2021 | OriginalPaper | Buchkapitel

Corporate Income Tax—Design and Evidence

The corporate income tax has become increasingly complex across the globe. This reflects the complexity in measuring business income, divergence of tax law from accounting law, designing rules to depreciate capital assets or make inflation …

2021 | OriginalPaper | Buchkapitel

Incidence of a Tax

A tax may be levied on a firm or individual but its final burden—what economists term ‘incidence’—may be shared by another economic entity. Thus, a tax on the supply of Laptops may be shifted partially to consumers if consumer demand is less than …

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In eigener Sache

  • 14.04.2021 | Finance + Banking | In eigener Sache | Onlineartikel

    Sustainable Award in Finance geht in die nächste Runde

    Nach erfolgreichem Start rufen Bankmagazin, Versicherungsmagazin und Morgen & Morgen den Sustainable Award in Finance 2021 | 2022 erneut aus. Prämiert werden Produkte in den Kategorien Environment, Social und Governance. Bewerben Sie sich jetzt!