The present work researches the taxation and tax planning of foreign-invested holding companies in the People's Republic of China. The scientific field of the work is the science of Tax Management. The research is undertaken with the goal to deliver a profound presentation of the corporate taxation of such foreign-invested holding companies established in the PRC. Based on such presentation, internationally known tax planning methods are examined to find clues for valid tax-planning means and methods for such holding companies. The scientific approach is to be seen as content-analytical with a strong reference to the basics of corporate holding taxation as exercised in Austria. The author describes the legal nature of holding companies, as they exist in Austrian and Chinese law setting the focus on incorporated holding companies. The legal conditions of establishing a foreign-invested holding company in the PRC are explained and clues for the tax examination are presented. Based on the finding that the Austrian "Gruppenbesteuerung" offers a tax consolidation model, which allows the setting off tax results amongst qualifying members, the author researches the Chinese tax laws for a similar group-relief system. However, as the research shows Chinese law does not contain any form of tax group-relief regime for foreign-invested holding companies. Therefore, the work continues to research further tax facts and tax events of Chinese tax legislation for means that allow foreign corporate investors to efficiently structure their investments from a tax point of view. In order to conduct such a search of alternative tax planning clues the research, basically, follows the systematic of the balance sheet of corporations determining the taxation of the individual balance sheet items. Finally, the work hints to the coming introduction of a new Chinese enterprise tax law which may change the situation of the taxation and tax planning of foreign-invested holding companies in the PRC altogether. (author's abstract)

In this paper I study the Austrian author Ingeborg Bachmann’s novel Malina (1971) from the perspective of Gérard Genette’s narrative theory and his notions of tense, mood and voice. In dialogue with earlier research on Malina I reflect over the last scene in the novel, what really happens there and how it matters for the rest of the novel. I give an account of feminist theories with focus on the annihilation of the female voice, the memory as theatre and the folklore tale as flight. The result is a more distinct perception of Bachmann’s skill, closeness and awareness as a writer and her use of Malina as contribution to the feminist debate and as a tool to find a place in the patriarchal world of intellectual, postwar Vienna. / I min uppsats har jag undersökt hur Ingeborg Bachmanns roman Malina är uppbyggd ur ett berättartekniskt perspektiv med hjälp av Gérard Genettes begrepp tempus, modus och röst. I diskussion med tidigare forskning har jag reflekterat över vad det är som sker i romanens slutscen och vad det har för betydelse för resten av verket. Jag har redogjort för tidigare forskning som med feministisk grund studerar förintandet av den kvinnliga rösten, minnet som teater och sagan som flykt. Resultaten är en tydligare bild av Bachmanns tekniska skicklighet, täthet och medvetenhet som författare och hur hon dels använder Malina som ett inlägg i den feministiska debatten och dels använder den som ett verktyg för att själv kunna verka i det intellektuella, men patriarkala efterkrigstidens Wien.

The thesis examines the reception and importance of Pietro Metastasio's dramatic work in Vienna and other major German centres and concentrates on the German dramatic versions of Demetrius. The first chapter discusses the eighteenth-century reception of Metastasio's Demetrius as opera and as drama in Vienna and across Germany, considers the Viennese dramatic performances of other well-known metastasian dramas and argues that Metastasio's works had their own independent literary validity before serving the music. The second chapter, which examines the publication history of both Metastasio's individual and collected works until 1800, maintains that German translations of Metastasio's texts were indeed required by Germans and Austrians during the eighteenth century. The last chapter, an intensive study of Demetrius, draws a precise comparison of a Viennese dramatic version of this work with the original Demetrio libretto, and comments on other German dramatic versions of the play. It is contended that Metastasio's texts could easily be adapted to become dramatic works. It is further argued that Metastasio was not only successful as librettist but also as dramatist in eighteenth-century German-speaking territory.

Although many historians consider Joseph II's campaign of 1788 against the Ottoman Turks a failure, no one has yet provided a thorough account of it. This study attempts to put something into the void. / Based mostly on original sources found in the Kriegsarchiv (War Archives) in Vienna, it examines the campaign from the perspective of Joseph II. The first chapter tries to explain how Joseph became involved in a conflict with the Porte. The second chapter covers the period of February-July 1788, when Joseph postponed his offensive on Belgrade until the fall and waited in Zemun on the defensive. The third chapter begins with the Ottoman advance into the Banat of Timisoara in early August 1788 and ends with the Habsburg army's retreat to winter quarters in November. / Despite failing to take Belgrade, the Habsburg army captured strategically important positions for the campaign of 1789. The difficulties encountered cannot be blamed solely on Joseph's poor generalship. Other factors, such as insufficient Russian assistance, a difficult climate and terrain and a surprisingly strong Ottoman effort, must also be considered.

This paper analyses the effects of enhanced trade between Austria and its four neighbouring Central and Eastern European countries (Czech Republic, Slovak Republic, Hungary, Slovenia) on sectoral production and regional welfare in Austria. The analysis is based on two distinct modelling traditions at the centre of regional science. The first model (a Fischer-Johansson Model of bilateral trade flows) is used to predict the volume and commodity composition of future trade flows based on a long term income scenario. The predicted long-term increases of the trade flows are huge. Exports rise by 190 % and imports by 160 % (compared to 1995). The effects of these trade flows on sectoral production and regional welfare in Austria are simulated by means of a multiregional computable general equilibrium model for the Austrian economy. The model contains the 9 Federal Provinces (NUTS-II). The likely implications of the projected trade flows are measured in terms of real income, which can be expected to rise by 1.2 %. The welfare gains will not necesarily be shared equally by all Federal Provinces. The results indicate a clear East-West pattern with the eastern regions of Austria gaining most. (authors' abstract) / Series: Discussion Papers of the Institute for Economic Geography and GIScience

The Austrian State Treaty, achieved after ten years of occupation of Austria by France, Britain, the United States and the Soviet Union, is a frequently cited example of the triumph of painstaking diplomacy between the great powers, but it can more accurately be depicted as the result of unilateral actions by the negotiating countries, particularly the Soviet Union. Careful examination of the records of the negotiations as well as available policy documents of the participants reveals that the highly publicized negotiations gradually became a sophisticated charade for the benefit of European and domestic audiences, while the critical decisions were made elsewhere. Indeed, as Europe grew increasingly polarized very little actual bargaining occurred between East and West; the Austrian negotiations became merely a forum for unilateral action. Thus, in describing the search for Austrian independence, the thesis is not simply a reiteration of the three hundred and seventy-nine meetings of the Foreign Ministers and Foreign Ministers' Deputies for Austria. Rather, it is a uniquely encapsulated version of the course of the Gold War in the ten critical years following the Second World War. The purpose of the thesis is to study, through the prism of British and American documents, the behaviour of the four great powers in the struggle to determine the future of Austria. Examining allied behaviour towards this small but strategically important country, and understanding how the Austrians came to choose a third way between East and West, sheds light upon the great power arrangements in Europe which have persisted to this day.

Teil-Ganzes-Beziehungen treten in den unterschiedlichsten Formen auf, z.B. bei den Bänden einer Schriftenreihe oder bei Aufsätzen in einem Sammelwerk. Ihnen allen gemeinsam ist die schwierige Darstellung in Online-Katalogen und die komplizierte Navigation zwischen den zusammengehörigen Teilen. Im Rahmen einer Bachelorarbeit an der Hochschule der Medien, Stuttgart, werden deutsche und österreichische Online-Kataloge daraufhin untersucht, wie sie hierarchische Strukturen abbilden. Dabei werden Erschließungstiefe, die Art der in der Trefferliste angezeigten Titelaufnahmen und deren Unterscheidung berücksichtigt. Außerdem wird die Navigation zwischen zusammengehörigen Aufnahmen aus der Trefferliste und aus der Vollanzeige heraus betrachtet. An Hand dieser Untersuchung und nach einem kurzen Blick auf AACR-Kataloge und auf nicht-bibliothekarische Recherchewerkzeuge werden Vorschläge für die Verbesserung der hierarchischen Darstellung gemacht.

Univ., Diss.--Wien, 2005.

"An earlier version of this study was presented as a dissertation for the degree of doctor of philosophy (at Yale University)." / Bibliography: p. 293-311. Bibliographical footnotes.

La presente tesis analiza las relaciones de poder del Cabildo de Lima y la manera en que estas fueron estructuradas y funcionaron desde el punto de vista político y económico durante los siglos XVI y XVII. Se discute, en primer lugar acerca de la naturaleza del Estado español que los Austrias construyeron. Para ello se analiza las distintas formas en las que los historiadores lo han calificado, y se propone una nueva forma de hacerlo. Luego, se estudia la forma en que el Cabildo y el rey se relacionaron y la importancia que lo monetario y lo simbólico-ceremonial tuvieron como eje de esas relaciones. Por último, a partir del análisis de los recibimientos de virreyes de la Lima de la etapa Habsburgo se ve la forma en que se desarrollaban las celebraciones y fiestas organizadas alrededor de la llegada del alter ego del rey por el pueblo limeño representado por las diferentes corporaciones (gremios, cofradías, etc.) el trabajo se aproxima a las negociaciones políticas y pugnas entre las instituciones, individuos y autoridades, para entender cómo y porqué el Cabildo de la ciudad hacía valer sus derechos y preminencias, valiéndose de su poder y relaciones con el monarca. / Tesis