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2025
Degressive Abschreibung im Steuerrecht-Zwischen Investitionsförderung und Maßgeblichkeitsprinzip
Hohenwarter-Mayr, D., 2025, Festschrift Arthur Weilinger. Manz'sche Verlags- und Universitätsbuchhandlung, p. 287-307Publications: Contribution to book › Chapter › Peer Reviewed
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Die Besteuerung von Kryptowerten – Einkommensteuer
Mittermayer, C., 2025, Handbuch Kryptowerte. Miernicki, M. & Schinerl, F. (eds.). Linde Verlag Ges.m.b.H. , p. 969-995 26 p.Publications: Contribution to book › Chapter
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On the calculation of figures similarity measures by nonsmooth global optimization
Pflug, G. & Norkin, V., 2025, Theory, Algorithms and Experiments in Applied Optimization; In Honor of Panos M. Pardalos 70th birthday. Goldengorin, D. (ed.). Springer, Vol. SOIA 225. (Springer Optimization and Its Applications, Vol. 225).Publications: Contribution to book › Chapter › Peer Reviewed
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Pandemie im Wandel: Die erste Welle von COVID-19, ergriffene Maßnahmen zum Schutze des Gesundheitssektors und zukünftige Implikationen
Rauner, M., Weinhart, J. & Schwarz, B., Jan 2025, (Submitted) Herausgeberband NPOs im Wandel : Herausforderungen und Chancen . Grüb-Martin, B. (ed.). SpringerPublications: Contribution to book › Chapter › Peer Reviewed
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Paying "Cash for Votes"
Murugesan, A. & Tyran, J-R., 1 Apr 2025, Paying "Cash for Votes". Edward ElgarPublications: Contribution to book › Chapter › Peer Reviewed
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Universitäre Rücklagen - Eine kurze Betrachtung in Theorie und Empirie
Schaffhauser-Linzatti, M., 31 Jan 2025, Festschrift Arthur Weilinger . Verlag Manz, p. 205-218 13 p.Publications: Contribution to book › Chapter › Peer Reviewed
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2024
(Auslands-)Verlustverwertung bei beschränkter Körperschaftsteuerpflicht oder: das Chaos zwischen Einfachverlustverwertung und zwischenstaatlicher Verteilungsgerechtigkeit
Hohenwarter-Mayr, D., 2024, Festschrift Reinhold Beiser: Docendo Discimus. Hörtnagl, V., Kühbacher, T., Mayr, G., Pülzl, P. & Zorn, N. (eds.). Linde Verlag Ges.m.b.H. , p. 192-222 30 p.Publications: Contribution to book › Chapter
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Conclusion: Elements of a Theory of Need-based Justice
Kittel, B. & Traub, S., 2024, Priority of Needs? An Informed Theory of Need-based Justice. Kittel, B. & Traub, S. (eds.). Cham: Springer Cham, Vol. 1. p. 291-321Publications: Contribution to book › Chapter › Peer Reviewed
Open Access -
Consumer Cosmopolitanism as a Segmentation Basis: A Retrospective
Riefler, P. & Diamantopoulos, A., 13 Mar 2024, Key Developments in International Marketing : Influential Contributions and Future Avenues for Research. Palgrave Macmillan Cham, p. 347-368Publications: Contribution to book › Chapter › Peer Reviewed
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Corporate Philanthropy
Szöcs, I., 12 Mar 2024, Elgar Encyclopedia of Corporate Communication. Edward Elgar, p. 378-384 7 p.Publications: Contribution to book › Chapter › Peer Reviewed
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Familienentscheidungen und Familienpolitik. Wie die Wirkung familienpolitischer Entscheidungen besser verstanden werden kann
Kocher, M., Dec 2024, Gesellschaft im Wandel – Zukunft gestalten. Festschrift für Wolfgang Mazal. Gruber-Risak, M., Kapella, O., Brodil, W. & Windischgrätz, M. (eds.). 1 ed. Wien: Facultas, p. 502-511Publications: Contribution to book › Chapter › Peer Reviewed
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Grundzüge des Internationalen Steuerrechts
Hohenwarter-Mayr, D., 2024, Grundriss des österreichischen Steuerrechts. Kirchmayr, S. & Mayr, G. (eds.). 13 ed. Wien: Manz'sche Verlags- und Universitätsbuchhandlung, Vol. 1. p. 780-853 73 p.Publications: Contribution to book › Chapter
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Mobile Banking Acceptance in Austria and Romania: An Empirical Study
Domuța, A. D. & Strauss, C., Aug 2024, International Scientific-Business Conference – 2023 Selected papers: Association of Economists and Managers of the Balkans. Bevanda, V. (ed.). Association of Economists and Managers of the Balkans, Vol. 9. p. 151 - 162 12 p.Publications: Contribution to book › Chapter › Peer Reviewed
Open Access -
Nachhaltige(re) Arbeitswelten durch Nachhaltigkeitsberichterstattung? Welches Transformationspotenzial tragen die neuen Standards für die europäische Nachhaltigkeitsberichterstattung in sich?
Baumüller, J., Schaffhauser-Linzatti, M. & Sopp, K., 2024, Nachhaltige Arbeitswelten: Überlegungen zu einer zukunftsfähigen Gestaltung von Arbeit. Raschauer, A. & Tomaschek, N. (eds.). Waxmann Verlag, Vol. 13. p. 137-151 14 p.Publications: Contribution to book › Chapter
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Reception and Perspectives of Experts and Cooperative Members on Austrian Cooperatives During the Corona Crisis: A Qualitative and Quantitative Survey
Schaffhauser-Linzatti, M., 2024, Cooperatives in an Uncertain World: Perspectives from Switzerland and Its Neighbors. Springer, p. 111-134Publications: Contribution to book › Chapter › Peer Reviewed
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The Merger Directive
Hohenwarter-Mayr, D. & Hofstätter, M., 2024, Introduction to European Tax Law on Direct Taxation. Lang, M., Pistone, P., Schuch, J., Staringer, C., Rust, A., Kofler, G. & Spies, K. (eds.). 8 ed. Wien: Linde Verlag Wien GmbH, p. 166-187 21 p.Publications: Contribution to book › Chapter
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The Social Recognition of Needs
Kittel, B., 2024, Priority of Needs? An Informed Theory of Need-based Justice. Kittel, B. & Traub, S. (eds.). Cham: Springer Cham, Vol. 1. p. 97-124Publications: Contribution to book › Chapter › Peer Reviewed
Open Access -
Transatlantic differences in bank resiliency
Gehrig, T., Iannino, M. C. & Unger, S., May 2024, Handbook on Financial Integration. Caporale, G. (ed.). Cheltenham: Edgar Elgar, p. 388-416 (Research Handbooks in Money and Finance Series).Publications: Contribution to book › Chapter › Peer Reviewed
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Verlustvorträge und Mantelkauf
Mittermayer, C. & Wimmer, A., 2024, Handbuch GmbH. Napokoj, E., Pelinka, M., Schimmer, C. & Twardosz, B. (eds.). Wien: Linde Verlag Ges.m.b.H. , p. 649-671 22 p.Publications: Contribution to book › Chapter
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Why Prioritize Needs?
Kittel, B. & Traub, S., 2024, Priority of Needs? An Informed Theory of Need-based Justice. Kittel, B. & Traub, S. (eds.). Cham: Springer Cham, Vol. 1. p. 1-23Publications: Contribution to book › Chapter › Peer Reviewed
Open Access -
α der Genossenschaftsforschung
Schaffhauser-Linzatti, M., Kurscheid, C. (ed.), Maier-Rigaud, R. (ed.) & Sauer, M. (ed.), 2024, Lebenslagen und Gemeinwohl : Festschrift für Frank Schulz-Nieswandt. Kurschied, C., Maier-Rigaud, R. & Sauer, M. (eds.). 1 ed. Deutschland : Baden-Baden: Nomos Verlag, p. 291 - 300 9 p.Publications: Contribution to book › Chapter › Peer Reviewed
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2023
§ 15 VereinsG. Verarbeitung besonderer Kategorien personenbezogener Daten
Heißl, G. & Secklehner, J., 12 May 2023, Vereinsgesetz. Schopper, A. & Weilinger, A. (eds.). ManzPublications: Contribution to book › Chapter
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Austria: The Taxation of Business in Distress
Hohenwarter-Mayr, D. & Kanduth-Kristen, S., 1 Jun 2023, Taxation of companies in economic and financial distress. p. 103-130 (EATLP international tax series, Vol. 20).Publications: Contribution to book › Chapter › Peer Reviewed
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Challenges to the sustainable development of vehicle transport
Goodarzian, F., Ghasemi, P., Muñuzuri, J. & Abraham, A., 2023, Advancement in Oxygenated Fuels for Sustainable Development: Feedstocks and Precursors for Catalysts Synthesis. Kumar, N., Mathiyazhagan, K., Sreedharan, V. R. & Kalam, M. A. (eds.). Elsevier, p. 183-197 15 p.Publications: Contribution to book › Chapter › Peer Reviewed
Open Access -
Children and life satisfaction
Buchebner-Ferstl, S. & Baierl, A., Dec 2023, Families in Austria: Partnerships, fertility intentions and economic situation in challenging times. Neuwirth, N., Isabella, B-E. & Fux, B. (eds.). Wien, p. 64 1 p.Publications: Contribution to book › Chapter
Open Access -
Consumer Preferences for Domestic versus Foreign Brands: The Role of Consumer Characteristics and Brand Stereotypes
Szöcs, I., Diamantopoulos, A. & Luburic, G., 2023, Marketing – Eine Bilanz. SpringerGabler, p. 155-168Publications: Contribution to book › Chapter › Peer Reviewed
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CSR transparency in online fashion retail and its impact on consumers' perceived value
Szöcs, I. & Schubert, H., 2023, Approaches to Corporate Social Responsibility. New York: Routledge, p. 108-125 18 p.Publications: Contribution to book › Chapter › Peer Reviewed
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Gesamtrechtsnachfolge in öffentlich-rechtliche Positionen bei Unternehmensübertragungen: Die Perspektive des Steuerrechts
Hohenwarter-Mayr, D., 2023, Gesamtrechtsnachfolge in öffentlich-rechtliche Positionen bei Unternehmensübertragungen: Status quo und Rechtsvereinfachungen de lege ferenda. Bochmann, Kumpan, Röthel & Schmidt (eds.). 1 ed. Baden-Baden: Nomos Verlag, p. 47-92 (Schriften zum Notarrecht, Vol. 61).Publications: Contribution to book › Chapter
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Gleichgeschlechtliche Paare
Buchebner-Ferstl, S. & Baierl, A., Dec 2023, Familien in Österreich: Partnerschaft, Kinderwunsch und ökonomische Situation in herausfordernden Zeiten. Neuwirth, N., Isabella, B-E. & Fux, B. (eds.). Wien, p. 14 1 p.Publications: Contribution to book › Chapter
Open Access -
Globale Mindestbesteuerung aus unionsrechtlicher Sicht
Hohenwarter-Mayr, D., 2023, Handbuch zur Globalen Steuerreform. Hohenwarter-Mayr, D., Kirchmayr, S., Kronberger, R. & Mayr, G. (eds.). Wien: Facultas, p. 113-165Publications: Contribution to book › Chapter
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Key success factors for blockchain implementation in supply chain management
Goodarzian, F., Ghasemi, P. & Abraham, A., 2023, Blockchain in a Volatile-Uncertain-Complex-Ambiguous World. Mathiyazhagan, K., Sreedharan, V. R., Mathivathanan, D. & Sunder M, V. (eds.). Elsevier, p. 219-231 13 p.Publications: Contribution to book › Chapter › Peer Reviewed
Open Access -
Kinder und Lebenszufriedenheit
Buchebner-Ferstl, S. & Baierl, A., Dec 2023, Familien in Österreich: Partnerschaft, Kinderwunsch und ökonomische Situation in herausfordernden Zeiten. Neuwirth, N., Isabella, B-E. & Fux, B. (eds.). Wien, p. 64 1 p.Publications: Contribution to book › Chapter
Open Access -
Mobilität bei Selbstständigen
Mittermayer, C. & Dzoja, R., 2023, SWK-Spezial: Ertragsteuern 2023 . Hirschler, K., Kanduth-Kristen, S., Zinnöcker, B. & Stückler, K. (eds.). Linde Verlag Ges.m.b.H. , p. 38-54Publications: Contribution to book › Chapter
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Ökonomische Partizipation und Demokratie: das erfolgreiche Modell der Genossenschaften als Form des kooperativen Wirtschaftens
Schaffhauser-Linzatti, M., Sept 2023, University - Society - Industry. Fritz, J. & Tomaschek, N. (eds.). Münster: Waxmann Verlag, Vol. 12. p. 105-115 11 p. (University - Society - Industry: Beiträge zum lebensbegleitenden Lernen und Wissenstransfer, Vol. 12).Publications: Contribution to book › Chapter › Peer Reviewed
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Part IV Financial Analysis: Company Valuation
Inwinkl, P., Jan 2023, International Financial Reporting and Analysis. 9 ed. Cengage, p. 815-840 26 p.Publications: Contribution to book › Chapter
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Part IV Financial Analysis: Financial Analysis of Listed Companies and IAS/IFRS Accounts
Inwinkl, P., Jan 2023, International Financial Reporting and Analysis. 9 ed. Cengage, p. 741-814 74 p.Publications: Contribution to book › Chapter
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Part IV Financial Analysis: Industry and Accounting Analysis
Inwinkl, P., Jan 2023, International Financial Reporting and Analysis. 9 ed. Cengage, p. 669-698Publications: Contribution to book › Chapter
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Part IV Financial Analysis: Introduction to Interpretation of Financial Statements and Techniques of Financial Analysis
Inwinkl, P., Jan 2023, International Financial Reporting and Analysis. 9 ed. Cengage, p. 699-740 42 p.Publications: Contribution to book › Chapter
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Remanufacturing and Refurbishment of Electronic Devices—Their Future from a Business Perspective
Schweiger, A. S. & Strauss, C., 2023, Studies in Systems, Decision and Control. Springer Science and Business Media Deutschland GmbH, p. 229-270 42 p. (Studies in Systems, Decision and Control, Vol. 462).Publications: Contribution to book › Chapter › Peer Reviewed
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Same-sex couples
Buchebner-Ferstl, S. & Baierl, A., Dec 2023, Families in Austria: Partnerships, fertility intentions and economic situation in challenging times. Wien, p. 14 1 p.Publications: Contribution to book › Chapter
Open Access -
Taming the ‘Mythical Beast’: Revisiting the Myths of Historical Research in International Business Scholarship
Plakoyiannaki, E., Paavilainen-Mäntymäki, E. & Hoorani, B. H., 14 Jul 2023, Handbook of Historical Methods for Management. Decker, S., Foster, W. M. & Giovannoni, E. (eds.). Edward Elgar Publishing, p. 425-442Publications: Contribution to book › Chapter
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Transatlantic differences in bank resilience
Gehrig, T., Iannino, M. C. & Unger, S., 2023, Handbook of Financial Integration. Caporale, G. (ed.). Edward Elgar PublishingPublications: Contribution to book › Chapter › Peer Reviewed
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User Reactions and Localization in the Video Game Industry: Developer and Publisher Dominances and Regional Release Date and Review Text Specifics
Boric, S. & Strauss, C., 2023, Developments in Information and Knowledge Management Systems for Business Applications. Kryvinska, N., Gregus, M. & Fedushko, S. (eds.). Springer Science and Business Media Deutschland GmbH, Vol. 6. p. 53-97 45 p. (Studies in Systems, Decision and Control, Vol. 466).Publications: Contribution to book › Chapter › Peer Reviewed
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Zivil- und wertpapierrechtliche Grundlagen von Kryptowährungen
Miernicki, M., 2023, Handbuch Besteuerung von Kryptowährungen.Publications: Contribution to book › Chapter
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2022
Aufsichtsrechtliche Aspekte bei der Ausgabe von Bonuspunkten
Secklehner, J., 22 Feb 2022, Handbuch Kundenbindungs- und Loyalitätsprogramme. Kirchmayr, S., Miernicki, M., Weilinger, A. & Wimmer, A. (eds.). 1 ed. Facultas, p. 211-243Publications: Contribution to book › Chapter
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A variational characterization of Langevin−Smoluchowski diffusions
Karatzas, I. & Tschiderer, B., 22 Apr 2022, (E-pub ahead of print) Stochastic Analysis, Filtering, and Stochastic Optimization: A Commemorative Volume to Honor Mark H. A. Davis's Contributions. Yin, G. & Zariphopoulou, T. (eds.). Cham: Springer, p. 239-266 28 p.Publications: Contribution to book › Chapter › Peer Reviewed
Open Access -
Bedarfsgerechtigkeit oder bedingungsloses Grundeinkommen? Ergebnisse aus Laborexperimenten
Kittel, B. & Traub, S., 15 Jun 2022, Gesellschaft und Politik verstehen: Frank Nullmeier zum 65. Geburtstag. Nonhoff, M., Haunss, S., Klenk, T. & Pritzlaff-Scheele, T. (eds.). Frankfurt am Main: Campus, p. 157-172Publications: Contribution to book › Chapter
Open Access -
Die Auswirkung der Corona-Pandemie im Sommersemester 2020 auf akademische Prüfungsleistungen von Bachelor- studierenden: Case Study an der Fakultät für Wirtschaftswissenschaften der Universität Wien
Schaffhauser-Linzatti, M. & Kaltenhauser, S., 13 Apr 2022, Qualitätsmanagement in der Krise?: Paradoxien, Probleme und Perspektiven im Universitäts- und Hochschulbetrieb. Paul Reinbacher, p. 231-242 12 p.Publications: Contribution to book › Chapter › Peer Reviewed
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Game Analytics—Business Impact, Methods and Tools
Flunger, R., Mladenow, A. & Strauss, C., 2022, Studies in Systems, Decision and Control. Springer Science and Business Media Deutschland GmbH, p. 601-617 17 p. (Studies in Systems, Decision and Control, Vol. 377).Publications: Contribution to book › Chapter › Peer Reviewed
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Ist Wien anders? Der Umgang mit der Pandemie in einer Millionenstadt
Schiestl, D. W. & Kittel, B., 2022, Krisenmanagement: Der Wiener Weg durch die Corona-Pandemie. Kaiser, E. & Schober, M. (eds.). Wien: Verlag des Österreichischen Gewerkschaftsbundes GmbH, p. 234-252Publications: Contribution to book › Chapter