Ziel des Forschungsprojekts ist die Durchführung einer ersten empirischen Untersuchung unter Familien- und Nichtfamilienunternehmen in der Schweiz, Liechtenstein, Österreich, und Deutschland - mit besonderem Fokus auf das Liechtensteiner/Vorarlberger/St. Galler "Rheintal". Die Befragungsmethode baut auf einer innovativen "Conjoint-Analyse" auf, die den Entscheidungsprozess der Internationalisierung in Familienunternehmen im Gegensatz zu Nicht-Familienunternehmen abbilden und Auswirkungen auf die Unternehmensperformance aufzeigen kann.

The two fields of research, knowledge marketing and reputation management of the company has become significantly important in the science community. Both topics have been just fragmentary worked on. The main object of the dissertation is to gain additional qualitive and innovative information in these research fields. Therefore one goal is to evaluate the current "state of the art" in these scientific fields. In addition, it is important to analyze existing deficits or vacancies in the searching fields. Furthermore the dissertation will help to develop or point out fundamental instruments and methods of selling the organisation's resource of knowledge (for example consulting competence in the insurance industry) without uncover strategic knowledge elements to customers or competitors. Hence the central research question is: How do knowledge intensive organizations exploit their "Know-How" on the knowledge market and how do these organizations protect this "Know-How" for sustainable long-term development? The management of brand image and reputation in organizations plays an important role for this subject. Therefore another research question is predestined to follow: How do you strategically build up the reputation of an organization and which strategies of exploiting reputation as competitive advantage can organizations use to obtain in the international business rivalry? Many different criteria of knowledge goods or services are relevant for this, for example the simplified ability of copying artificial knowledge goods or the construction and servicing of a sustainable customer base for reputation development. The usage of marketing strategies, especially in the insurance industry shall give neat solutions to generate, to improve and to protect the reputation and knowledge goods of organizations. For this purpose, implemented strategies regional insurance sector will be analyzed and evaluated, for example strategies of entering new markets.

Both fields of research, international knowledge marketing and management of good reputation of the company are becoming significantly important in the science community. Both topics have been just fragmentary worked on. The main object of my doctoral thesis is to gain additional qualitive and innovative information in these research fields. Therefore one goal of the doctoral thesis is, to evaluate the current "state of the art". In addition, it is important to analyze existing deficits or vacancies in the searching fields. Furthermore the dissertation will help to develop or point out fundamental instruments and methods of selling the organisation's resource of knowledge (for example consulting competence in the insurance industry) without loosing strategic knowledge elements to customers or competitors. Hence the central research question is: How do knowledge intensive organizations exploit their "Know-How" on the knowledge market and how do these organizations protect this "Know-How" for sustainable long-term development? The management of brand image and reputation in organizations plays an important role for this subject. Therefore another research question is predestined to follow: How do you strategically build up the reputation of an organization and which strategies of exploiting reputation as competitive advantage can organizations use to obtain in the international business rivalry? Many different criteria of knowledge goods or services are relevant for this, for example the simplified ability of copying artificial knowledge goods or the construction and servicing of a sustainable customer base for reputation development. The usage of marketing strategies, especially in the insurance industry shall give neat solutions to generate, to improve and to protect the reputation and knowledge goods of organizations. For this purpose, implemented strategies of the Liechtenstein Life AG will be analyzed and evaluated, for example strategies of entering new markets.

The aim of this research project is to generate further insights about influencing factors on decision-making processes on country market selection and market development by using a multi-level empirical study. The research objects are SMEs from Liechtenstein, Switzerland and Austria. Furthermore, by comparing family and non-family businesses, it should be worked out how the particular combination of family and business influence internationalization behaviour.

The following research question will be answered:
"Which effects do the dimensions of international entrepreneurial orientation have on market entry mode, country market selection and speed of decision-making as well as on the success of a company?" A "mixed methods approach" is applied for the research design. Starting with a qualitative study, the internationalization behaviour and the decision-making process involved will be examined exploratory. Then, the results will be operationalized into hypotheses and examined quantitatively as well as experimentally by an empirical study.

As of today, the present research project forms the first experimental study in research on the internationalization behaviour of SMEs in general.

As an international partner, the Swiss Research Institute of Small Business and Entrepreneurship at the University of St. Gallen (CH) as well as the Institute for Controlling and Consulting at the Johannes Kepler University Linz (AT) have agreed to support this research project.

Ziel der Untersuchung ist es, die verschiedenen Formen der internationalen Steuerkooperation zu analysieren. Insbesondere soll das diesbezügliche level playing field of taxation innerhalb der EU, der EU zu Drittstaaten, innerhalb der OECD und der OECD zu Drittstaaten detailliert untersucht und zukünftige Entwicklungen identifiziert werden. Ausserdem soll das Verhältnis und die Hierarchie der verschiedenen Rechtsquellen untereinander und im Besonderen zu den nationalen Gesetzen aufgezeigt werden. Darüber hinaus soll die Bedeutung der internationalen Kooperation in Steuerangelegenheiten für international tätige Unternehmen, Finanzinstrumente und Vermögensstrukturen sowie für die betroffenen Marktteilnehmer und die nationalen Steuerstandorte analysiert werden.

Im Rahmen des Forschungsprojektes wird die steuerliche Behandlung liechtensteinischer und ausländischer Trusts mit in- und ausländischen Errichtern und Begünstigten sowie in- und ausländischen Vermögenswerten und Einkünften über mehrere Generationen, Steuerarten und Steuerhoheiten hinweg einer steuerrechtlichen und steuerbetriebswirtschaftlichen Analyse unterzogen, zur Lösung der zentralen steuerlichen Frage- und Problemstellungen.

Darüber hinaus soll die steuerliche Behandlung von Trusts verschiedener anderer Jurisdiktionen des Common Law, nach deren Zivilrecht typischerweise Trusts errichtet werden, aufgezeigt und einer rechtsvergleichenden Analyse unterzogen werden. Dadurch können zudem grundlegende Erkenntnisse darüber gewonnen werden, inwieweit sich die zivilrechtlichen Unterschiede zwischen liechtensteinischen und ausländischen Trusts auf die nationale und internationale Besteuerung von Trusts, ihrer Errichter und Begünstigten de lege lata auswirken und sich Reformvorschläge de lege ferenda auswirken können.

This research will focus on defining the most commonly used and accepted term for tax havens and shed new lights on how actual the used criteria for every jurisdiction labelled as a 'tax haven' are. Additionally, the research will progress with a study on financial terms used for profit shifting and claim the real impact that tax haven jurisdictions have on the economic welfare of every involved jurisdiction.
The second research phase will switch towards digital economy and how taxation of digital companies is challenging for governments and specific tax systems. The need to define a commonly accepted system on taxing multinational digital companies (such as Amazon, Google, etc.), both in terms of production and consumption, will be the main focus.

This research will focus on defining the most commonly used and accepted term for tax havens and shed new lights on how actual the used criteria for every jurisdiction labelled as a 'tax haven' are. Additionally, the research will progress with a study on financial terms used for profit shifting and claim the real impact that tax haven jurisdictions have on the economic welfare of every involved jurisdiction.
The second research phase will switch towards digital economy and how taxation of digital companies is challenging for governments and specific tax systems. The need to define a commonly accepted system on taxing multinational digital companies (such as Amazon, Google, etc.), both in terms of production and consumption, will be the main focus.

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Das am Institut für Entrepreneurship im Inderscience-Verlag (London/Genf) mitherausgegebene "International Journal of Entrepreneurial Venturing" (IJEV) hat die Themenschwerpunkte Opportunity, Growth und Value Creation zum Fokus.
Damit wurde zum Jahresbeginn 2009 eine neue, doppelblind referierte und mit international renommiertem Gutachtergremium ausgestattete betriebswirtschaftliche Fachzeitschrift zum Forschungsgebiet Entrepreneurship in englischer Sprache initiiert, die quartalsmässig erscheinen und sowohl nationalen wie auch internationalen Wissenschaftlern die Möglichkeit gibt, Ihre Forschungsergebnisse bei positiver Begutachtung 4 mal jährlich zu veröffentlichen und/oder eigene Sonderhefte zu Fokusthemen oder (Konferenz-)Veranstaltungen als Gastherausgeber zu publizieren.