Denna studie undersöker bakomliggande faktorer till lokaliseringsbeslut när kontorssektorn väljer att etablera sig utanför stadens centrum. Vi analyserar hur företagen resonerar och vilka faktorer som påverkar deras beslut. Tidigare forskning och teori talar för att ett centralt läge är det mest optimala för kontorssektorn, då det genererar agglomerationsfördelar. Därför är kontorssektorns betalningsvilja för mark också högst i centrala lägen. På ett icke-centralt läge som Hyllie, skulle företag som är beroende av billiga transporter som tillverkningsindustrin valt att lokalisera sig. Detta då de föredrar närheten till motorvägar över de centrala platserna. Studien är avgränsad till området Hyllie, vilken är lokaliserad i utkanten av Malmö och nära infrastrukturen. Hyllie var också en ödelagd åkermark när de första kontorsföretagens gjorde beslutet om att etablera sig där. Det fanns dock visioner och en framarbetad detaljplan som kommunen skapat tillsammans med marknadens aktörer, där Percy Nilssons engagemang troligen hade en stor inverkan. Därför har kommunen och Percy ingått som respondenter i studien för att även fördjupa författarnas inblick i områdets utveckling. Studien bygger på en kvalitativ ansats där empirisk data har insamlats genom både ostrukturerade- och semistrukturerade intervjuer med ett urval av anställda inom banksektorn. De banker som ingår i studiens urval är Nordea, Sparbanken Syd och Swedbank. Det valda teoretiska materialet har byggt grunden för intervjufrågor och även för analysen. Resultaten av studien visar på att de främsta faktorerna bakom lokaliseringsbeslutet i Hyllie var att platsen ansågs vara strategisk, erbjöd en bra kollektivtrafik samt gav tillgång till de människorna som skulle röra sig i området på grund av bland annat Emporia och arenan. / This study explores the underlying factors that affect location decisions when the office sector chooses to establish outside the city center. We analyze how companies are reasoning and the factors that influence their decisions. Previous research and theory suggest businesses in the office sector prefer central location, as they generate agglomeration advantages. Therefore, the office sector’s willingness to pay for land is highest at central locations. At a non-central location like Hyllie, should companies which rely on cheap transports of goods such as the manufacturing industry choose to locate. This because of that they prefer nearness to motorways over central locations. The essay focuses on the area Hyllie, which is located outside of Malmoe and close to the infrastructure. Hyllie was also a loamy field when the first office companies made the decision to establish there. However, there were visions and a zoning plan that were prepared by the municipality along with the market actors, where Percy Nilsson's involvement probably also had a great impact. Therefore, the municipality and Percy have been included as respondents in this study to deepen the authors' insight into the development of the area. The essay is based on a qualitative approach where the empirical data has been collected through both unstructured- and semi-structured interviews with a selection of employees in the banking sector. The banks that are included in the study's selection are Nordea, Sparbanken Syd and Swedbank. The selected theoretical material has been the basis for the interview-questions and also for the analysis. The result of the study shows that the main factors behind the location decision in Hyllie are that the place is perceived as a strategic location, offers a good public transport service and provides access to people who are in the area because of Emporia and the arena for instance.

購物中心在國外已有長期的發展歷史，國內目前尚無購物中心的發展經驗，但民間經濟蓬勃發展，業者投資興趣濃厚，設置的區位選擇問題非常重要。 　　本研究對購物中心設置的區位選擇加以研究，研究內容除了參考零售商業區位選擇的文獻，在大範圍的區域中建立階層式的研究架構外，依序進行適合台灣購物中心發展的市場選擇、再劃定商圈範圍、另配合商圈內市場供需分析，選擇有設置購物中心潛力的商圈，最後在商圈的主、次要範圍內選擇購物中心設置的適宜據點。 　　本研究最主要的進展是建構一套能配合台灣購物中心設置區位的區位決策邏輯架構，尤以台灣沒有購物中心發展的軌跡可循，從市場選擇開始區隔購物中心和其他零售商業發展的不同，從消費者消費行為的基本假設，研究消費者到各商圈消費的機率，以市場的供給需求分析、需求門檻作為商圈選擇的判斷標準，最後以多目標分析法選出台灣北部區域適宜的設置據點，據以提出區位的具體建議。此為本研究的實質貢獻。 　　其中建議：(1).購物中心設置的區位選擇架構可以依本研究的選擇架構進行，可在大範圍中全面搜尋適宜區位。(2).本研究區位選擇的實證結果可作為私人業者、政府選擇購物中心區位或審核開發許可的參考。 　　然而實證的後續研究須再落實到基地區位選擇、預測縱斷面的時間資料預測、設置後的衝擊分析、經營分析，都是值得進一步研究的課題，有待繼續努力。

To what degree developing countries gain from signing double tax treaties is being hotly debated. In this paper, we analyze the Austrian tax treaty policy. Combining legal and economic perspectives, we find that developing countries are likely to expect both positive and negative impacts from signing a double tax treaty (DTT) with Austria. On the one hand, the results of our econometric analysis suggest that middle-income countries that sign a DTT with Austria may expect an increased number of foreign direct investment projects from Austrian companies. On the other hand, the signatory states may suffer from limited withholding taxation rights established in the DTTs for the source country, which could lead to reduced tax revenues in the developing countries. (authors' abstract) / Series: WU International Taxation Research Paper Series

Location is a critical component of business decisions. A firm's location decision may be influenced not only by market forces, such as the location of input suppliers, output processors and competitors, but also by government policies if such policies impact their expected profits and are applied non-uniformly across space. Likewise, a firm may adjust its business strategy, including opening and closing establishments and laying off employees as responses to changes in environmental regulations. In certain polluting industries, location decisions may include choosing potential storage sites for geologic carbon sequestration or finding landfills for industrial solid waste. There is extensive literature discussing the effects of environmental regulations or agglomeration economies on firm location decisions but few studies analyze the interactive effect of environmental regulations and agglomeration economies across regions in the United States. The potential consequences of changes in environmental regulations may include loss of polluting establishments, jobs, and income. Geological carbon sequestration offers long term storage opportunities to mitigate greenhouse gases (GHGs). Incorporating environmental risk into economic assessments of geological sequestration choices is crucial for finding optimal strategies in using alternative carbon storage sites with limited capacity. This dissertation consists of three essays that address the above issues. The first essay examines the interactive effects of air quality regulation and agglomeration economies on polluting firms' location decisions in the United States. Newly available annual (1989-2006) county-level manufacturing plant location data for the United States on seven pollution intensive manufacturing industries are applied in the analysis. Conditional Poisson and negative binomial models are estimated, an efficient GMM estimator is also employed to control for endogenous regulatory and agglomeration variables. Results indicate that births of pollution intensive manufacturers are deterred by stricter environmental regulation; and are attracted by local agglomeration economies. County attainment/nonattainment designations can impose heterogeneous impacts over space and across industries. The magnitude of the regulatory effect depends on the level of local agglomeration. Urbanization economies offset the negative impacts of environmental regulation, whereas localization economies can reinforce or offset the negative impacts of environmental regulation, depending on the industry. The second essay analyzes the effect of changes in regulatory environmental standards on the total stocks of establishments and local jobs and income Results indicate the effects vary across counties in the United States. When the standards were raised to 80 percent of the current level, from 2007 to 2009, the affected counties would lose a total of 326 establishments, 14,711 jobs with $705 million U.S. dollars of income each year. At the national economy level, the impacts of tightening environmental regulations are relatively small. The third essay constructs a dynamic optimization framework that deals with optimal utilization of alternative nonrenewable resource sites (geological formations) with possible negative externalities. We apply the model to an optimal usage problem of alternative long term CO₂ geologic storage sites for carbon. The storage sites are different in terms of capacity and potential leakage after CO₂ injection; the problem is determining the minimum cost for storing a fixed amount of CO₂ (sequestered) within a certain time period. Analytical solutions show the decision rule depends on the discount rate, storage capacities, marginal CO₂ storage costs, and environmental damage costs associated with CO₂ leakage from alternative sinks. The framework provides critical information about the optimal timing of switching from one resource sequestration site to another. / Graduation date: 2013 / Access restricted to the OSU Community at author's request from Feb. 1, 2013 - Feb. 1, 2015