Skip to Main Content
Sign In

The international taxation of investment funds in Europe

since March 2010 PhD-Thesis

Project Description

The progressive integration of the European financial market for investment funds opens up new possibilities for investors. They are able to increasingly invest their capital in domestic and foreign fund structures that provide the highest utility to them by means of a risk-return profile. At the same time, it is predominantly the national legislators who decide how and to what extent income from investment funds is taxed. Meanwhile, research lacks an analysis of the international taxation of investment funds in Europe that considers both legal and economic aspects. This dissertation project aims at narrowing that gap by analysing the impact of taxation on German investors' ex-ante choices between domestic and foreign investment funds. The research uses methods that are well established in tax management research. Based on the legal interpretation of tax provisions, the actual tax burden of investors is derived and comprehensively analysed in terms of its economic effects, with the help of a theoretical model. This approach offers the opportunity to identify and quantify the significance of taxation factors for investors' investment decisions. Thus, important decision-making strategies can be derived for different groups of investors and financial centres facing tax competition. Additionally, the results of the dissertation opens up the field for further research.

Keywords

Public finance Taxes

Project Participants

Employee
Dipl.-Kfm. Bernhard Brielmaier
- PhD-Student
PhD-Student
Employee
Prof. Dr. Martin Wenz
- Supervisor
Professor - Business Management Taxation and Tax Law Academic Director - Liechtenstein Executive School
Supervisor
icon
Prof. Dr. Dirk Kiesewetter
- Co-Supervisor
Co-Supervisor

Development of Entrepreneurial Cognition through Self-Leadership Methods

February 2019 (completed) Preproposal PhD-Thesis

Project Description

The field of entrepreneurship studies shows a wide ranging discussion on the antecedents of entrepreneurial behaviour. A large body of literature concludes, that stable and distal personality traits are the distinguishing factor of entrepreneurs and non-entrepreneurs. Whereas more recent literature shed light on more proximal cognitions supporting entrepreneurship. Since entrepreneurial cognition is malleable, it provides a rather promising avenue of research on entrepreneurial development. Self-leadership techniques represent a whole method to train and improve entrepreneurial cognitions. First, self-leadership can be considered as a competence. Second, it can be viewed as guided method to achieve behavioural modification. The intention of the planned doctoral thesis is, to investigate how elements of entrepreneurial cognition (e.g. risk-taking, proactiveness or self-efficacy) can be enhanced by application of self-leadership strategies and if this will drive entrepreneurial intentions. Therefore, three intervention based randomized controlled trials will be designed and conducted to evaluate self-leadership methods on entrepreneurial cognition. The results and validation of such intervention based training will add to the body of literature and provide great potential for the development of entrepreneurial empowerment on individual level for students and practitioners.

Keywords

Self-leadership Entrepreneurial cognition Entrepreneurial Education

Project Participants

Employee
Dr. rer. oec. Anna Katharina Bachmann MSc
- PhD-Student
PhD-Student
Employee
Prof. Dr. Marco Furtner MBA
- Supervisor
Professor - Entrepreneurship and Leadership Academic Director MSc EIL - Liechtenstein Business School
Supervisor
icon

Toward Context-Awareness in Business Process Management - Development and Application of a Process Taxonomy

September 2013 until December 2016 (completed) PhD-Thesis

Project Description

The management of business processes is a challenging task for every process manager as every process has its own characteristics and specific requirements. One-size-fits-all approaches are only of limited value. However, research in the field of business process management (BPM) often underestimates the nature of the process when creating maturity models, proposing success factors or management practices. The PhD thesis aims at addressing this gap by developing a framework for differentiating between different types of processes. Through a literature review, qualitative interviews as well as quantitative studies, the different characteristics of processes shall be derived as well as corresponding management practices. This should contribute to a more comprehensive view of processes in BPM research on the one hand and to a more efficient and effective management of business processes on the other hand.

Relevance to Liechtenstein

Business Process Management is of high relevance to companies in Liechtenstein. Against this background, the project is organized in cooperation with regional companies. The results will be made available to the Liechtenstein industry.

Keywords

Business Process Management Business processes Process management

Participating Institutions

Hilti Chair of Business Process Management / Doctoral instiution

Project Participants

Employee
Prof. Dr. Jan vom Brocke
- Supervisor
Visiting Professor - Information Systems and Process Science
Supervisor
icon
Employee
Dr. rer. oec. Sarah Zelt
- PhD-Student
PhD-Student
Employee
Prof. Dr. Jan Christof Recker
- Co-Supervisor
Co-Supervisor

Toward Context-Awareness in Business Process Management - Development and Application of a Process Taxonomy

September 2013 (completed) Preproposal PhD-Thesis

Project Description

The management of business processes is a challenging task for every process manager as every process has its own characteristics and specific requirements. One-size-fits-all approaches are only of limited value. However, research in the field of business process management (BPM) often underestimates the nature of the process when creating maturity models, proposing success factors or management practices. The PhD thesis aims at addressing this gap by developing a framework for differentiating between different types of processes. Through a literature review, qualitative interviews as well as quantitative studies, the different characteristics of processes shall be derived as well as corresponding management practices. This should contribute to a more comprehensive view of processes in BPM research on the one hand and to a more efficient and effective management of business processes on the other hand.

Keywords

Business Process Management Business processes Process management

Project Participants

Employee
Dr. rer. oec. Sarah Zelt
- PhD-Student
PhD-Student
Employee
Prof. Dr. Jan vom Brocke
- Supervisor
Visiting Professor - Information Systems and Process Science
Supervisor
icon

The function of images in the development of urban guiding principles

September 2013 (completed) Preproposal PhD-Thesis

Project Description

Urban guiding principles (städtebauliche Leitbilder) are a noncommittal instrument of urban planning that achieves its effect by the persuasion and consensus-building in a discussion process. They act as a mediator between government ministries, authorities and other stakeholders. The communication of the basic urban issues plays therefore a decisive role. Ideas, goals and interests are expressed in guiding principles (Leitbilder) not only by words, but are conceptualized and displayed through a set of images (sketches, photos, charts and visualizations). As in advertising, it is important to choose the adequate image function depending on the view of the receiver when communicating guiding principles.
Although there has been a few research projects on the development and the functions of guiding principles, there is a poor understanding of what functions images have within the process of developing guiding principles.
The research project deals with the role images have in the communication within a process of establishing urban guiding principles.
The functions of images in the different phases of a development process (idea generation, elaboration, stabilization) are examined on the basis of selected case studies of urban guiding principles in Switzerland. In the focus of the inquiry stands the analysis of existing documents (protocols, interim reports and discussion papers) and the questioning of involved actors (urban planners, consultants, communications experts and the public) about the use/function of images.
The goal of the research is to promote an increased awareness when dealing with images as a designing- and communication tool in the process of developing guiding principles. With the gained knowledge about the function of images in the various stages of a guiding principle-process, the images can in the future be implemented even more precisely.

Keywords

Urban planning Communication

Project Participants

Employee
Prof. Peter A. Staub
- Supervisor
Supervisor
Employee
Dr. sc. Celina Martinez-Cañavate
- PhD-Student
PhD-Student

Publications

The relationships among leadership, organizational culture, and performance

September 2016 (completed) Preproposal PhD-Thesis

Project Description

Purpose: The fundamental purpose of this doctoral study is to: analyze and compare the relationships among organizational culture, leadership (in particular: Servant Leadership), and performance. From a contextual perspective, I will place emphasis on various national cultures, including the Czech Republic, Germany and Turkey.

Research gap: The research area of KIBS firms is still for the most part unexplored. This is due to the fact that research about KIBS companies is relatively new. This is particularly the case in management research about the emerging markets where there are hardly any studies. Due to an increasing globalization, scholars have been primarily focusing on national and organizational culture. Nevertheless, literature shows that there are barely any cross-cultural studies analyzing the links between leadership, organizational culture, and performance. This doctoral study aims to close this research gap. Equally this study will provide a comprehensive insight into a research area which very recently gained attention in the area of managerial psychology: Servant Leadership.

Design/methodology: This doctoral study takes a quantitative approach in combination with a qualitative element (mixed-method approach). Questionnaires will be sent to senior executives in Czech, Turkish, and German companies. Semi-structured interviews will support the survey strategy.

Keywords

Leadership Organisational Culture KIBS Servant Leadership

Project Participants

Employee
PD Dr. habil. Stefan Güldenberg
- Supervisor
Supervisor
Dr. rer. oec. Jan Gunter Langhof
- PhD-Student
PhD-Student

A Multi-Angle Perspective on Servant Leadership

September 2016 until January 2021 (completed) PhD-Thesis

Project Description

Purpose:
As part of my PhD project, I take a multi-angle perspective on Servant Leadership (SL). SL is a leadership style that has been increasingly empirically studied in recent years. My PhD project includes a collection of 6 research papers (German: "Kumulative Dissertation"). Some of the articles have already been published, while others are currently under review. Owing to its cumulative nature, the purpose of my project is multilayered. The project is based on a comprehensive and systematic literature review, from which I derived relevant research opportunities. Three key areas turned out to be particularly relevant:

(1) SL in comparison to other leadership styles
(2) Why is SL even practiced? ("the existential question of SL")
(3) SL in the context of an increasing digitalization and automation

Methodology:
Due to the various research questions, the methodology is equally multifaceted. Some papers are conceptual,others are based on empirical studies (particularly historical case studies).

Limitations:
Although my PhD-project is coming to an end with the completion of the doctoral thesis, research on SL is far from complete. On the contrary, new opportunities and research questions are constantly emerging. The research on SL is an ongoing endeavor, which I will continue to pursue after my PhD.

Keywords: Servant Leadership, History, Philosophy, Leadership, Literature Review

Participating Institutions

Chair in International Management / Doctoral instiution

Project Participants

Employee
PD Dr. habil. Stefan Güldenberg
- Supervisor
Supervisor
Dr. rer. oec. Jan Gunter Langhof
- PhD-Student
PhD-Student
Univ.-Prof. Dr. Birgit Elisabeth Renzl
- Co-Supervisor
Co-Supervisor

Taxation of International Investments

March 2010 (completed) Preproposal PhD-Thesis

Project Description

The proposed dissertation analyses the use of life insurances as a component of an optimal investment strategy. The tax evaluation of life insurance solutions includes specifics of succession planning, cross-border structures and tax comparisons with other investment options.

Keywords

Taxes insurance industry Asset Management

Project Participants

Employee
Prof. Dr. Martin Wenz
- Supervisor
Professor - Business Management Taxation and Tax Law Academic Director - Liechtenstein Executive School
Supervisor
icon
Employee
Dr. Simon Busch LL.M.
- PhD-Student
PhD-Student

Defining the Ill-defined - Exploring the Behavioural Underpinnings of Charismatic Leadership

February 2020 until June 2024 (completed) PhD-Thesis

Project Description

This dissertation project takes up on a current approach to define charisma as a set of observable behaviours intended to communicate leadership qualities and aims to advance current research in this field in three distinct manners. Firstly, it seeks to collect further insights into the set of verbal, nonverbal and embodied behaviours that constitute a charismatic aura by employing a field study and an experimental design, including naturalistic stimuli, manual behavioural codings, objective computerized measures and observer-ratings. Secondly, to assess whether the effects of these identified behaviours would be reproducible by others and thus actually have the potential to signal charisma, an empirics-based intervention, specifically teaching charismatic communication techniques, will be conducted. Thirdly, as an ultimate test of the external validity of these findings, the impact of being exposed to leaders' charismatic behaviours on followers' performance will be assessed. Thus, this project will greatly advance our understanding of the signalling approach to charisma by identifying further behaviours that lead to inferences of charisma and leader skills, by teaching them to aspiring leaders to gain insight into whether they are indeed directly related to these ascriptions, and by quantifying their impact on followers' coordination.

Keywords

Communication Charismatic Leadership Endogeneity

Participating Institutions

Chair of Entrepreneurship and Leadership / Doctoral instiution

Project Participants

Employee
Prof. Dr. Marco Furtner MBA
- Supervisor
Professor - Entrepreneurship and Leadership Academic Director MSc EIL - Liechtenstein Business School
Supervisor
icon
Employee
Dr. rer. oec. Simon Liegl MSc
- PhD-Student
PhD-Student
Prof. Dr. Heike Bruch
- Co-Supervisor
Co-Supervisor

The Role of Spatial Data for the Innovative Design of Socio-Technical Systems

September 2021 (completed) Preproposal PhD-Thesis

Project Description

In my research project, I will investigate the role of spatial data for the innovative design of socio-technical systems. Countless previously established thought structures and concepts are changing radically in the wake of the pandemic. The meaning of space has been reinterpreted. Space and the possible utilization of space in all its facets continuously influence processes, human interactions, and innovations in organizations. Concepts of behavioral economics have a special significance in this "new version" of the traditional economy. The use of the design-oriented research paradigm in my dissertation is therefore intended to help explain existing phenomena and develop innovative artifacts to address relevant problems in organizations in this context. The research gap on how spatial data, provided by digital tools, can help in the innovative design and use of socio-technical systems will also be addressed by considering the concept of resilience within an organizational perspective.

Project Participants

Employee
Dr. rer. oec. Gregor Kipping
- PhD-Student
PhD-Student
icon
Employee
Prof. Dr. Jan vom Brocke
- Supervisor
Visiting Professor - Information Systems and Process Science
Supervisor
icon
Subscribe to