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Wirtschaft und Management : Schriftenreihe zur wirtschaftswissenschaftlichen Forschung und Praxis / Open Access : significance in relation to the science system, EU programmes and institutional implementation
No full textDieser Artikel thematisiert die Herausforderungen, die der steigende Bedarf nach offenem Zugang (Open Access) zu Daten und Forschungsergebnissen für Hochschulen mit sich bringt. In der Arbeit werden eingangs die wissenschaftlichen Prinzipien von Open Access vorgestellt und zentrale Merkmale der Umsetzung von Open Access im Europäischen Forschungsraum (ERA) und im Erasmus+ Programm beschrieben. Im Anschluss daran werden die praktischen Herausforderungen unter besonderer Bezugnahme auf die institutionellen Ansätze der Implementierung von Open Access, die damit verbundenen finanziellen Herausforderungen und rechtlichen Implikationen sowie die erforderlichen Infrastrukturen und Ressourcen erörtert. Im abschließenden Abschnitt werden die größten Herausforderungen für Hochschulen in einem Überblick zusammengefasst.This paper addresses the challenges to universities which are emerging from the growing demand for providing open access to data and research results, in several ways. It provides a discussion of the scientific principles of open access and outlines the key characteristics of implementing open access in the European Research Area (ERA) and the Erasmus+ programme. The practical challenges emerging for universities in implementing open access are then laid out, with a special focus on institutional approaches to implementing open access, its financial requirements and legal implications, as well as the necessary infrastructure and resources. The main challenges for universities in implementing open access are summarised in the concluding section.Erasmus + 573630-EPP-1-2016-1- ES-EPPKA2-CBHE-J
Factor-based investing : smart beta strategies
No full textThe objective of this master thesis is to provide the interested reader on investing with a summary on factor strategies. The main finding is that by using these strategies the investor can outperform the market on a risk-adjusted basis. The factors qualify for diversification benefits as they provide little correlation. The strategies provide a rules-based automatization which lets the investor invest without emotions. The theoretical part explains the development of the industry. The basis for the practical part of this thesis were extensive studies by Dimson et al. (2017) and O'Shaughnessy, J. (2012) and focuses on the US market. In the end, the thesis looks at the impact of the Covid-19 pandemic and the following crash on certain factors.Masterarbeit Wien, Fachhochschule des BFI Wien 202
Explorativer Vergleich der aktuellen Frauenanteile in Führungspositionen zwischen Deutschland und Russland
No full textThis master’s thesis deals with the topic of the difference in the shares of women in leading positions in Germany compared to Russia. The objective of this master’s thesis is to find the approaches and factors, which have mostly influenced the difference in the shares of women in leading positions between Germany and Russia. Therefore, the main cultural and historic-political aspects of Germany and Russia have been compared and empirically verified. The theoretical basis of this master’s thesis is the study by Grant Thornton, which was conducted in 2017 and is about the shares of women in leading positions. Furthermore, the most essential works of Alexander Thomas and Robert J. House provide the basis for the theoretical part of this thesis. By using the cultural standard model by Thomas and the GLOBE-Study by House, the German and Russian cultural peculiarities and characteristics have been compared, and opposites have been derived. Also, the various support measures for women and the different women quotas were researched in both countries according to the literature. As a scientific method, the qualitative content analysis according to Philipp Mayring has been applied. Numerous interviews and articles from German and Russian experts have systematically been analyzed. After the analysis with the help of the inductive category application, categories were set up and composed in a table. At the end of the thesis the results were summarized and presented as a conclusion. This master thesis serves as a contribution for the enlightenment and understanding of the difference in the shares of women in leading positions in Germany and Russia.Wien, Fachhochschule des BFI Wien, Masterarb., 202
Wirtschaft und Management : Schriftenreihe zur wirtschaftswissenschaftlichen Forschung und Praxis / Management politischer Risiken für Unternehmen : schwierig, aber möglich. Und wünschenswert
No full textDie Praxis des politischen Risikomanagements ist insbesondere im deutschsprachigen Raum nach wie vor mit Defiziten behaftet. Diese Defizite sind einerseits auf organisationaler Ebene zu finden, wie die wenig verbreitete systematischen Zugänge zum Management politischer Risiken. Aber auch auf individueller Ebene finden sich Faktoren, die zu einer verbesserungswürdigen Situation im Management politischer Risiken führen. Beides wird in diesem Beitrag dargestellt, um mit einem systematischen Überblick und einer Schrittfolge sowie strategischen Optionen für politisches Risikomanagment zu enden.Political risk management in German-speaking countries such as Germany, Austria, and Switzerland is still deficient. On the one hand, these deficits can be found on the organizational level with a lack of systematic approaches to the management of political risks. On the other hand, also the individual level is a source of deficiencies, which lead to a situation in political risk management which needs to be improved. This paper portrays both aspects, and will also provide a systematic overview as well as a step-by-step roadmap and strategic options for political risk management.Magistratsabteilung 23, Wirtschaft, Arbeit und Statistik STRATO
Wirtschaft und Management : Schriftenreihe zur wirtschaftswissenschaftlichen Forschung und Praxis / Competing regionalisms in the EU’s eastern neighborhood : geopolitical risks, challenges and prospects
No full textIn den Ländern der Östlichen Partnerschaft, zu der sechs postsowjetische Staaten mit sehr unterschiedlichen Kulturen gehören, die zu unterschiedlichen außerregionalen Einflusspolen tendieren, dient der „neue Regionalismus“ als ein Schritt hin zu globaleren und multilateralen Beziehungen. In diesem Artikel wird untersucht, wie sich konkurrierende Regionalismen in einer unruhigen Nachbarschaft darstellen, in der die Europäische Union, Russland und China unterschiedliche Ansätze für die Dynamik der regionalen Integration verfolgen. Der Artikel geht der Frage nach, wie sich diese Unterschiede auf die Länder der Östlichen Partnerschaft auswirken, und erläutert gleichzeitig die aktuelle Komplexität im Beziehungsgefüge EU-Russland-China. Der Beitrag unterstreicht, dass es dringend notwendig ist, ein neues kooperatives Verhältnis auszuarbeiten, das innerhalb eines vereinbarten multilateralen Regelwerks gebildet wird, das ein System fördern würde, in dem Moskau, Peking und Brüssel gleichermaßen Verantwortlichkeiten und Beschränkungen auferlegt werden würden. Ihre Fähigkeit zur konstruktiven Zusammenarbeit wird darüber entscheiden, ob die Östlichen Partner spürbare Fortschritte bei der Friedenskonsolidierung, der nachhaltigen Entwicklung und der erfolgreichen Integration in die Weltwirtschaft erzielen.In the Eastern Partnership region, which comprises six post-Soviet countries with very different cultures that lean towards different extra-regional poles of influence, “new regionalism” serves as a step towards more global and multilateral relations. This article examines how competing regionalisms are presented in a turbulent neighborhood where the European Union, Russia and China have different approaches to dynamics of regional integration. It explores how these differences impact the Eastern Partnership countries, while explaining the current intricacies of the EU-Russia-China triangle. The paper argues that there is a strong need to work out a new cooperative relationship formed within an agreed multilateral framework of rules that would foster a system aimed at imposing responsibilities and restraints on Moscow, Beijing and Brussels. Their capacity for constructive cooperation will determine whether the Eastern partners make tangible progress on peace building, sustainable development and successful integration into the global economy
Die Pflegekrise in Österreich
No full textDue to demographic changes, the care of people in need of long-term care has been a considerable problem in Austria, as in most other European countries. An increasing number of people in need of care and a simultaneous decline in the birth rate and decreasing number of potential formal and informal care workers is already leading to a shortage of care workers today, which will become even more intense in the near future. The need and shortage of care workers is already noticeable in Aus-tria, as the COVID-19 pandemic has also shown.
The aim of this thesis is an analysis of the development of the Austrian care system. The first milestone was the introduction of a care allowance in 1993. Subsequently, the policy measures in the care sector since 2000 will be analysed and compared with the relevant literature in order to investigate how the Austrian government is addressing a current and future shortage of skilled care workers with these measures. In this way, also indications for a new regulation of the care sector can be derived.
In the last two decades, the legalization of the 24-hour care work was one of the main policy measures as a result of an intensive media debate and an unexpected politicization of irregular care. Besides, a number of policy measures in the informal and formal care sector were identified and analysed in this paper. Results show that several care policy measures that have been taken in the formal, informal and transnational (24-hour care work) care sector over the past two decades have pro-moted the precarization of these areas. Therefore, these measures do not promote the attractiveness of care work. In view of the expected increase in demand for care workers, however, this would be essential. Furthermore, over the past two decades the Austrian government has tended to continue shifting care to caring relatives and respond to the
expected increasing demand for formal care only with isolated measures. These measures in recent years are hardly sufficient to meet the expected increase in the number of necessary care workers. A long-term and comprehensive overall concept to ensure future care provision is urgently needed. Based on this, the outlook con-siders two comprehensive concepts that can potentially represent a future-oriented care
system: agile organization and care economy.Wien, Fachhochschule des BFI Wien, Masterarb., 202
Erhöhung intrinsischer Motivation von virtuellen Projektteams durch die Projektleitung
No full textThe past ten to twenty years have seen a rising trend in project management to plan and execute projects with teams that may only interact virtually, and therefore without the project team members ever meeting in a physical way. While virtual projects allow the assignment of the best possible composition of participants around the world without having to consider location and make it easier to meet up (albeit in a virtual way), virtual projects also face a range of problems, which must be considered, especially for longer running projects. Establishing a sense of being a team and therefore, motivation can be a huge problem in virtual projects, which many try to overcome by increasing the extrinsic motivation of the project team members, but this does not come without any costs, as raising extrinsic motivation has diminishing returns or even lead to a loss of motivation without even considering the additional costs many extrinsic motivators such as monetary gains emit. The aim of this thesis therefore is to consider solutions for raising the intrinsic motivation of project team members and sustaining it from the start of the project, across all milestones and until its closure. The thesis will be processed by conducting a literature research on the topics of motivational theories, virtual and classic project management, and furthermore will be supported by an empirical part, which will consist of expert interviews with project managers affine in handling virtual projects.Wien, Fachhochschule des BFI Wien, Masterarb., 202
The quest for environmental sustainability : an analysis of European environmental policy and the European green deal from a political economy perspective
No full textOn 11th December 2019, the European Commission launched the European Green Deal (EGD), a climate policy package striving to make Europe the first carbon-neutral continent by 2050. The Commission President, Ursula von der Leyen, presented the plan as Europe´s `new growth strategy´. The objective of this strategy is to generate `synergies between economic, social and ecological goals´, in order to meet its climate neutrality objective while also creating jobs in the green sector. The environmental governance that has dominated hitherto is underpinned by the assumption that free trade regimes, high economic growth rates, competitive and market-oriented mechanisms, as well as technological modernization are instrumental towards achieving environmental sustainability. The purpose of this thesis is to primarily assess the deal and its potential to achieve environmental sustainability from a critical political economy perspective. Furthermore, with the contribution of regulation and neo-Gramscian theory, it analyzes the changes in environmental reforms and institutions of the European Union and provides insights on the power structures shaping these policies. What is irrefutable is that the modes of production and consumption in most parts of the global economy, which are characteristic of the capitalist economy, are causing the depletion of precious natural resources, be that groundwater, topsoil, biodiversity, tropical forests and fisheries. Under the premise that the European Green Deal represents a repackaging of prior EU environmental reforms and a continuation of the green growth discourse, it is argued that the EGD is therefore a part of the dominant neoliberal hegemonic project, which is incorporating elements of green growth to counter the ecological crisis humanity is faced with. Hegemony refers to a set of beliefs, ideas and norms that are instituted by dominant social forces and find their expression in state institutions. Hegemonic dominance is not exercised solely from the state, but also from civil society where consensus is created. Finally, the findings of this thesis suggest that while the EGD is comprehensive in analyzing all policy elements surrounding environmental sustainability, the measures proposed are often very vague and lacking a concrete course of action. The EGD builds on prior environmental strategies which have all prioritized economic growth and competition and put interests of financial and transnational capital first, which is also evident in their influence in shaping policy.Masterarbeit Wien, Fachhochschule des BFI Wien 202
How will the IFRS 17 insurance contracts affect financial statements of insurance companies?
No full textA new International Financial Reporting Standard for insurance contracts has been published– IFRS 17. It will ensure the standardized measurement and reporting of result figures through the introduction of new measurement models and various other new concepts. The overarching goal of the new standard is to increase the comparability between insurance companies. The thesis aims to explain the theoretical requirements of IFRS 17 and show specific treatments and calculations within two case studies. Furthermore, it investigates the dependency of balance sheet figures on expected future interest rate curves and the possible impacts of changes in those on the financial statements of an insurance company. To answer the research question what impact the application of IFRS 17 will have on the financial statements of an insurance company two case studies were analysed and a set of interviews was conducted. The case studies explain calculations and postings regarding the IFRS 17 specific positions in the balance sheet and Profit and Loss (P&L) statement. Furthermore, they investigate the impact of a change in the expected future interest rates on the financial statements of an insurance company. The interviews, conducted with several experts, made the most relevant changes triggered by the implementation of IFRS 17 a subject of discussion. The results show which IFRS 17 specific positions will be included in the financial statements of an insurance company. Furthermore, it is clear how and based on which paragraphs of the standard the values on those positions are calculated. Based on the elaborations on the case studies the reader is able to evaluate what impact the application of IFRS 17 will have on the relevant positions. The information collected from the interviews was structured in three different groups, challenges, which are perceived disadvantageous by the experts, chances for the future, which are perceived beneficial and possible future impacts of IFRS 17 on the overall insurance industry.Masterarbeit Wien, Fachhochschule des BFI Wien 202
Challenges of UN Sustainable Development Goals
No full textEstablished in 2015, the Agenda for Sustainable Development of 2030 puts forward a common plan for peace and harmony. At its center are found the 17 Sustainable Development Goals (SDGs), in conjunction referred to a significant call to taking the initiative by all nations - developed and developing - in an international alliance. The Goals shed light in finishing poverty and different hardships that should go inseparably with arrangements to propel wellbeing and education, decline inequality, and spike financial turn of events – all while convincing activity to tackle climate modification and protect oceans. The 17 Sustainable Development Goals navigate five Ps – People, Prosperity, Planet, Peace and Partnerships. They expand on their archetype, the Millennium Development Goals, developing the planet, success and harmony extents of manageable turn of events. SDGs have set up the 2030 plan to adjust our reality by tackling several difficulties individuals are facing to ensure prosperity, financial success, and natural security. Despite customary advancement programs focusing on a confined arrangement of measurements, the SDGs offer an all-encompassing and multidimensional vision on development. Henceforth, relations among the SDGs may result to diverging outcomes.Masterarbeit Wien, Fachhochschule des BFI Wien 202