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.

The High Court of Australia and the Marlboro Man: The Battle Over the Plain Packaging of Tobacco Products

In 2012, the High Court of Australia handed down a landmark decision on the plain packaging of tobacco products. This chapter considers the historic ruling in the case of JT International SA v Commonwealth; British American Tobacco Australasia Ltd v Commonwealth. This chapter explores several themes in the decision. First, it highlights the historical work by the High Court of Australia on the role of health regulation, the use of health warnings, and tobacco control. Second, the chapter considers the High Court of Australia's view that intellectual property law promotes the public interest.Third, it explores the High Court of Australia’s analysis of the constitutional law on acquisition of property on just terms. Finally, this chapter contends that the High Court of Australia's ruling on plain packaging of tobacco products will spark an 'Olive Revolution' — and will encourage superior courts and policy-makers to follow suit.

World War I Osterschlacht (Easter Battle).

Handwritten caption: 105. Deutsche Artill. am Marsch nach Izbugyab (Osterschlacht) 3. April 1915 (German artillery marching to Izbugyab. (Easter Battle) )

[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.

Die Fahrt : In memoriam Nikolaus Deutsch.

Account of deportation to Dachau concentration camp in 1938; resistance of Nikolaus Deutsch and his subsequent murder by SS - men.

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.

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.

Results of the Austrian-Ceylonese hydrobiological mission 1970 of the 1st Zoological Institute of the University of Vienna (Austria) and the Department of Zoology of the Vidyalankara University of Ceylon, Kelaniya. Pt. 1. Preliminary report: introduction and description of the stations

The Austrian-Ceylonese hydrobiological mission of 1970 investigated and made collections from 36 flowing water systems (brooks, torrents, rivers); of these, 34 water systems were in the mountains regions of south-west and south-east of Sri Lanka. In the crystalline mountain region, the water systems are extremely poor in electrolytes, very soft and slightly acid; these torrential streams have strong falls, high flow velocities and boulder bottoms. The water temperatures increase from the sources and brooks at 2,000 m altitude to the mouths from 15°C to 28°C. The density of animal population (macro and meso-fauna) increases from the river bank regions (and pools) towards the sections with strong current and reaches on the rocks in the cascades a density of 500 to appr. 750 individuals/1/16m².

Results of the Austrian-Ceylonese hydrobiological mission 1970 of the 1st Zoological Institute of the University of Vienna (Austria) and the Department of Zoology of the Vidyalankara University of Ceylon, Kelaniya. Pt. 2. Hydrochemical studies on mountain rivers in Ceylon

The morphology, climate, geology and geochemistry of Sri Lanka is briefly described. The separation into a wet zone (the south-west and greater part of the central highland) and a dry zone with two very dry parts in the south-east and in the north-west, is obvious and has great influence on the hydrochemistry of the island. Geology is very homogenous (Precambrian crystalline series) and some Jurassic and Miocene limestones (only in the north).

Results of the Austrian-Ceylonese hydrobiological mission 1970 of the 1st Zoological Institute of the University of Vienna (Austria) and the Department of Zoology of the Vidyalankara University of Ceylon, Kelaniya. Pt. 3. Uber einige wassermilben aus Ceylon (Hydrachnellae, Acari)

In the study are described five species of watermites, collected by the Austrian-Ceylonese hydrobiological mission 1970 in torrents of the highlands of south-west Sri Lanka. The species are: Torrenticola (Monatractides) pusta Cook, 1967, T.(M.) Oxystoma hamata (Lundbald, 1941), T.(M.) ceylonensis nov. spec., Atractides schwoerbeli Lundbald, 1969 and Arrenurus (Micruracarus) madaraszi Daday, 1898.

Results of the Austrian-Ceylonese hydrobiological mission 1970 of the 1st Zoological Institute of the University of Vienna (Austria) and the Department of Zoology of the Vidyalankara University of Ceylon, Kelaniya. Pt. 4. List of reptilia and amphibia collected in the mountains of south-west Ceylon, with notes on finding localities

Sri Lanka is a comparatively small island (65.584 km²) within the equatorial belt of calms. There are only slight seasonal variations in temperature, air humidity and day length. A description is given of the amphibian and reptile material brought back from the Austrian Indo-Pacific expedition, 1970-71. Some notes on the habitat of the animals are included.

Results of the Austrian-Ceylonese hydrobiological mission 1970 of the 1st Zoological Institute of the University of Vienna (Austria) and the Department of Zoology of the Vidyalankara University of Ceylon, Kelaniya. Pt. 5. Decapoda Caridea

The first comprehensive study on the freshwater Caridea of Sri Lanka was by Arudpragrasm and Costa in 1961. Although it was the intention of these authors to continue this study no opportunity was available to them. The present faunal survey however has afforded the present writer to make a detailed study of the distribution of these shrimps especially in the mountain streams of the south-west of Sri Lanka. Two species and two sub-species of Caridina, one species of Atya and four species of Macrobrachium were collected by the hydrobiological mission from the hill streams of Sri Lanka.

Results of the Austrian-Ceylonese hydrobiological mission 1970 of the 1st Zoological Institute of the University of Vienna (Austria) and the Department of Zoology of the Vidyalankara University of Ceylon, Kelaniya. Pt. 6. A new Drepanosticta from Ceylon (Order: Odonata; insecta)

The author describe a new species of Drepanosticta from Sri Lanka. This new species is named in honour of the collector, Professor Dr. F. Starmühlner.