Effects of supervision on tax compliance : evidence from a field experiment in Austria

We conduct a field experiment on tax compliance, focusing on newly founded firms. As a novelty the effect of tax authorities’ supervision on timely tax payments is examined. Interestingly, results show no positive overall effect of close supervision on tax compliance.

Business Process Management: 13th International Conference, BPM 2015, Innsbruck, Austria, August 31 -- September 3, 2015, Proceedings

BPM 2015 was the 13th International Conference on Business Process Management. It provided a global forum for researchers to meet and exchange views over research topics and outcomes in business process management. BPM 2015 was hosted by the University of Innsbruck and took place August 31 to September 3.

Kartel Convent (KC) Jewish fraternity at the University of Heidelberg; Heidelberg, Germany.

Thomas Krakauer's father, Hans Krakauer is second from left in the rear row.

Elisabet Eliasberg writing in her first American home after fleeing Hitler's Austria; 73 Payson Avenue, New York City Portraits Women

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Kartel Convent (KC) Jewish fraternity at the University of Heidelberg; Heidelberg, Germany.

Thomas Krakauer's father, Hans Krakauer is second from left in the rear row.

Liese Roth; Badgastein, Austria.

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Paula Pohl Rieser nee Wagner and Max Rieser; Schruns, Austria Portraits Couples

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[Drinking cup of the Chevra Kadisha in Eisenstadt, Austria].

Seven photographic reproductions of a white porcelain ceremonial drinking cup used circa 1715 by the local Chevra Kadisha (burial society) in Eisenstadt, Austria, with Hebrew text and depictions of a Jewish funeral around the circumference.

Small State Cultures of Consensus : State Traditions and Consensus-Seeking in the Neo-Corporatist and Neutrality Policies in Post-1945 Austria and Finland

Austria and Finland are persistently referred to as the “success stories” of post-1945 European history. Notwithstanding their different points of departure, in the course of the Cold War both countries portrayed themselves as small and neutral border-states in the world dictated by superpower politics. By the 1970s, both countries frequently ranked at the top end in various international classifications regarding economic development and well-being in society. This trend continues today. The study takes under scrutiny the concept of consensus which figures centrally in the two national narratives of post-1945 success. Given that the two domestic contexts as such only share few direct links with one another and are more obviously different than similar in terms of their geographical location, historical experiences and politico-cultural traditions, the analogies and variations in the anatomies of the post-1945 “cultures of consensus” provide an interesting topic for a historical comparative and cross-national examination. The main research question concerns the identification and analysis of the conceptual and procedural convergence points of the concepts of the state and consensus. The thesis is divided into six main chapters. After the introduction, the second chapter presents the theoretical framework in more detail by focusing on the key concepts of the study – the state and consensus. Chapter two also introduces the comparative historical and cross-national research angles. Chapter three grounds the key concepts of the state and consensus in the historical contexts of Austria and Finland by discussing the state, the nation and democracy in a longer term comparative perspective. The fourth and fifth chapter present case studies on the two policy fields, the “pillars”, upon which the post-1945 Austrian and Finnish cultures of consensus are argued to have rested. Chapter four deals with neo-corporatist features in the economic policy making and chapter five discusses the building up of domestic consensus regarding the key concepts of neutrality policies in the 1950s and 1960s. The study concludes that it was not consensus as such but the strikingly intense preoccupation with the theme of domestic consensus that cross-cut, in a curiously analogous manner, the policy-making processes studied. The main challenge for the post-1945 architects of Austrian and Finnish cultures of consensus was to find strategies and concepts for consensus-building which would be compatible with the principles of democracy. Discussed at the level of procedures, the most important finding of the study concerns the triangular mechanism of coordination, consultation and cooperation that set into motion and facilitated a new type of search for consensus in both post-war societies. In this triangle, the agency of the state was central, though in varying ways. The new conceptions concerning a small state’s position in the Cold War world also prompted cross-nationally perceivable willingness to reconsider inherited concepts and procedures of the state and the nation. At the same time, the ways of understanding the role of the state and its relation to society remained profoundly different in Austria and Finland and this basic difference was in many ways reflected in the concepts and procedures deployed in the search for consensus and management of domestic conflicts. For more detailed information, please consult the author.

Vida de D. Nuno Alvares Pereyra, segundo condestavel de Portugal, conde de Ourem Arrayolos, e Barcellos, mordomo mor de El Rey D. João o primeiro; Senhor donatário das Villas de Valença, Basto, Bouças, Baltar... : progenitor da Casa Real, pela Serenissima de Bragança em Portugal, ascendente das de Castella, França, Austria, Saboya, e dos monarcas, soberanos, principes, potentados, senhores e ilustres famílias da Europa : novamente composta pelo M. R. Padre Fr. Domingos Teixeyra, religioso eremita de Santo Agostinho, offerecida á magestade de Elrey D. João V, Nosso Senhor

Frei Domingos Teixeira, religioso da Ordem de Santo Agostinho e historiador, nasceu em Celorico de Basto entre os anos de 1675 e 1680 e morreu em 1726. Professou, em 1695, no Convento da Graça, em Lisboa e exerceu o cargo de Sacristão-Mor do Convento da Penha de França. Dedicou-se a escrever narrativas históricas, tendo sido acusado de plagiar ‘A Vida do Condestável’, de Jacinto Freire de Andrade, utilizando-se de anotações deste escritor. Trata-se da primeira edição da obra, que teve ainda uma segunda edição, custeada pelo livreiro Inácio Nogueira Xisto, na Oficina de Francisco Luis Ameno, em 1749. José dos Santos em seu ‘Catálogo da Livraria do Conde de Arneal’ nos diz que ‘a primeira edição é muito estimada e rara, sendo considerada obra de bastante merecimento para o estudo e história do Santo Condestável D. Nuno Álvares Pereira e dos seus heroicos feitos militares

Ecosystem study Altenwoerth: impacts of a hydroelectric power-station on the River Danube in Austria

The aim of this article is to briefly describe the effects of the Altenwoerth Barrage, on the River Danube, on some physical variables and their consequent effects on water chemistry and the biota of the river. The methods used for biological sampling are summarised, especially those used in the limnological part of the study, and the macroinvertebrate and fish fauna listed. Comparisons are then made between the impounded section of river immediately above the dam and two unimpounded free-flowing sections of the river. Further developments on the Danube are considered.

The distribution of native and introduced species of crayfish in Austria

This account concentrates on the six species of crayfish found in Austria, and the current state of knowledge on their distribution and laws affecting conservation. In general the occurrence and distribution of crayfish in Austria is poorly known, although information obtained by researchers and the general public, after careful checking, is increasing. Three native crayfish species occur in Austria: Austropotamobius torrentium which is relatively widespread, A. pallipes with a restricted distribution, and Astacus astacus which is widespread. Three species of non-native (alien) crayfish have been recorded from a total of 158 localities in Austria. They are Astacus leptodactylus from eastern Europe, and two Nearctic species: Pacifastacus leniusculus and Orconectes limosus. The introduction of alien species causes considerable problems as they act as vectors of crayfish plague and are able to outcompete native species by higher reproductive capacities.

Análisis del mercado eléctrico EPEX SPOT (Austria, Alemania, Suiza, Francia)

El objetivo de este trabajo es analizar el mercado EPEX Spot, con el fin de ver si mediante la integración de mercados se consigue converger los precios de la electricidad de Francia, Alemania, Suiza y Austria. En primer lugar se hará una breve descripción del proceso de liberalización llevado a cabo por los países que forman este mercado. A continuación, se introducirá EPEX Spot explicando el funcionamiento y los tipos de mercados que contiene. En la tercera sección se definirá el proceso de la armonización del mercado europeo. Por último, se hará un análisis más exhaustivo de la estructura de mercado de cada país y se examinará la evolución de los precios.

Comparative drift studies on streams in lower Austria (Flysch, gneiss and chalk formations) [Translation from: Schweizerische Zeitschrift fur Hydrobiologie 30 138-185, 1968.]

Seasonal changes and flooding have an extraordinarily great influence on the drift of organisms. The free water space plays the main part in the provision of food for some fish (Salmo trutta - trout): drift and content of the stomach are balanced here (Simuliidae): whereas others (Thymallus vulgaris) only selectively chose certain animals living at the bottom (molluscs). The total drift, drift of organisms and drift of organic material and minerals, plays a main role in the rate of production in streams. Besides the biology of the organisms living on the river bed, also the geological and hydrographical situation of the area plays a very important role for the composition of the drift. During the years 1964-1966 three streams in the characteristical geological formations flysch, gneiss and chalk of lower Austria were studied in regard to their drift. The Tulln (above St. Christopen), the Krems (above Senftenberg) and the Schwarza (above Hirschwang) seemed to be ideal for this comparative study because they are easy to reach. After summarising the hydrography and chemistry of examined rivers, the author examines the relationship between water level and total drift and the stratification of the total drift before analysing the drift of living organisms. Also considered are seasonal changes of drift of organisms and drift of exuviae.