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Gender-responsive budgeting in the Western Balkans : integrating gender perspectives into the budgetary process to achieve the SDGs
This study aims to explore the current discourse on Gender-responsive budgeting in the Western Balkan countries. For this purpose, it also examines the potential of incorporating gender perspectives into budgetary procedures to contribute to advancing gender equality and achieving Sustainable Development Goals (SDGs). By conducting country-specific case studies, the research is focused on the countries of this region, that are on their way to EU membership, and for which the achievement of the SDGs is a priority. Through a detailed analysis of the gender-responsive budgeting frameworks and practices in the region, the study seeks to provide insights into the challenges that these countries face in reforming their public finance management systems, and how they work toward the accomplishment of their gender equality commitments. The paper adds to the existing literature by examining the linkages between Gender-responsive budgeting and gender equality outcomes, as well as the impact on SDGs. The findings could be helpful to the reader to gain a deeper understanding of shaping good budgetary procedures and advancing gender-responsive policies in the Western Balkans.Masterarbeit Wien, Fachhochschule des BFI Wien 202
Unternehmensrezensionen
Bewertungen und Rezensionen im Internet sind für Produkte ein gängiges Mittel, um Kaufentscheidungen zu treffen. Ein unzureichend erforschtes Themengebiet ist jedoch, wie sich Bewertungen und Rezensionen auf die Vertrauenswürdigkeit von E-Commerce Unternehmen auswirken. Ohne ein gewisses Vertrauen wird kein Kaufabschluss bei einem Unternehmen stattfinden. Deshalb wird die zentrale Forschungsfrage „Inwieweit beeinflussen die Bewertungen und Rezensionen aus Sicht der Kund*innen die Vertrauenswürdigkeit von E-Commerce Unternehmen im Internet in Deutschland?“ umfassend erarbeitet und beantwortet. Durch einen Mixed-Methods Ansatz mit einer umfassenden quantitativen Studie mit über 80 vollständig abgeschlossenen Teilnahmen wird ersichtlich, dass Bewertungen und Rezensionen die Vertrauenswürdigkeit von E-Commerce Unternehmen in Deutschland maßgeblich beeinflussen. In einer Diskussion mit fünf geeigneten Expert*innen wird zusätzlich zur Forschungsfrage erörtert, wie E-Commerce Unternehmen basierend auf Äußerungen der quantitativen Stichprobe professioneller mit Bewertungen und Rezensionen umgehen können.
Es werden durch die quantitative Studie und den Austausch maßgebliche neue Erkenntnisse darüber gewonnen, wie sich Bewertungen und Rezensionen von E-Commerce Unternehmen auf die Kundschaft auswirken. Neben dem bereits erwähnten Sachverhalt, dass die Vertrauenswürdigkeit von Unternehmen mit diesen Beurteilungen maßgeblich beeinflussbar ist, werden auch weitere Erkenntnisse gesammelt. Durch die Forschung wird beispielsweise ersichtlich, dass auch beim Vorliegen von mehreren Unternehmen zur Kaufentscheidung nicht zwingend das Günstigste genommen wird. Ein Großteil der Stichprobe tendiert dazu, nicht nach dem Preis, sondern nach der Vertrauenswürdigkeit zu kaufen. Wurden auf Verkaufsplattformen wie beispielsweise Amazon oder Otto bereits positive Erfahrungen gesammelt, wird eher dazu tendiert, auch für einen teureren Preis dort zu kaufen im Vergleich zum Kauf bei einem fremden Unternehmen. Da es noch weitere Erkenntnisse in diesem Forschungsgebiet zu gewinnen gibt, empfiehlt es sich, diese Forschungsarbeit als Grundlage weiterer Forschungen zu diesem relevanten Themengebiet heranzuziehen.Masterarbeit Wien, Fachhochschule des BFI Wien 202
HR-Manager HR-Managerinnen
The recruiting process has changed over the last years enormously. Due to different challenges, like the war for talents, the demographic change, the pandemic or the Ukraine war, HR managers had to change the way of hiring people. Further, HR managers had to follow different recruiting trends to stay up to date in terms of their way of recruiting and their employer branding strategy. One of the possibilities of adopting the recruiting process according to the current difficulties and occurring trends is to implement an artificial intelligence as an assistant within the recruiting steps. HR managers expect opportunities regarding the recruiting process. The implementation of an AI in the recruiting process comes with opportunities and chances, but also with risks and challenges that must be considered. This master thesis focuses on these aspects. On the one hand the focus is on highlighting the current scientific status, on the other hand on presenting the empirical research based on data regarding these aspects. The aim of this master thesis is to give HR managers a differentiated understanding of the possible effects on the recruiting process, when it comes to an implementation of an artificial intelligence in the recruiting process. Additionally, a support for decision making was created. This gives HR managers an orientation when they have to decide on an artificial intelligence.Masterarbeit Wien, Fachhochschule des BFI Wien 202
Homeoffice – Herausforderungen am Beispiel der Versicherungsbranche in Österreich
Masterarbeit Wien, Fachhochschule des BFI Wien 202
Die Entwicklungstrends und künftige Auswirkungen im Rechnungswesen unter besonderer Berücksichtigung der Digitalisierung
People have been dealing with digitalization and automation for decades, which have already started to use huge devices to secure the smallest data. A very special focus has been placed on this in recent years, especially after the outbreak of the Corona crisis, there has been an acceleration of digital technology. The digital transformation is changing our social lives, but it naturally also affects the world of work. In the past, activities in the office were done analogously, e.g., with a typewriter or by handwriting, whereas today they are already done digitally. In many areas, including accounting, new machine-based techniques such as Robotic Process Automation, Optical Character Recognition, Process Mining and Blockchain are already being used because they get the job done faster and more efficiently. As a result, job losses are occurring at the same time. In this context, it is particularly important to pay attention or react in time to the changes in terms of the labor market, organizational structure, employee qualifications and business model. Digitization and automation have already taken hold in Austria, but their prevalence varies considerably depending on the size of the company. Especially for accounting it is important to react now, as there are still promising development opportunities throughout Austria. For this reason, this master's thesis dealt with the topics "Digitalization and Automation" and "Accounting Departments in Austria".Masterarbeit Wien, Fachhochschule des BFI Wien 202
Wirtschaft und Management : Schriftenreihe zur wirtschaftswissenschaftlichen Forschung und Praxis / Central Asia between the European Union and Eurasian Economic Union : sovereignty underestimated
In the circumstances of the overgrowing tensions within the Eastern Neighborhood countries and the war on the Eastern flank of the European Union (EU), the focus on searching for possible economic partnership is moving to Central Asia. After dozens of years of oblivion, the region found itself as the arena of competition among global leaders but also as a battleground for regional leaders – Kazakhstan and Uzbekistan. The paper starts with the assumption that a key reason for the poorly-designed external economic strategy lies in neglecting the place and role of economic sovereignty as a key driver of regional development. A comparative analysis of the regionalisms offered by the European Union (EU) and the Eurasian Economic Union (EAEU) demonstrates that leadership is most effectively exercised with a view to recognising equality in geo-economic positions and respecting sovereign decision-making rights. In this paper, it is argued that underestimating economic sovereignty of five developing economies in Eurasia for multinational corporations (MNCs) would be fatal in the context of hyper-competition between the European Union (EU), Eurasian Economic Union (EAEU) and Belt and Road Initiative (BRI) for the regional leadership on the emerging markets.Europäische Kommission | Aktion Jean Monnet - Hochschul- und Forschungseinrichtungen 620085-EPP-1-2020-1-AT-EPPJMO-NETWORKErasmus + (DE-588)1133382975 620085-EPP-1-2020-1-AT-EPPJMO-NETWOR
Einflussfaktoren auf die Bereitschaft der Nutzung von Augmented und Virtual Reality Technologien im beruflichen Kontext
Digital competences are an important asset at the job market. Therefore, to develop these skills, it needs knowledge as well as experience. What people influences to use augmented und virtual reality technologies for professional purposes is object of these study. First this master thesis gives an insight of digitalization, the state-of-the-art technologies, and the impact of the society. Augmented and Virtual Reality for educational purpose has the potential to convey knowledge, develop digital skills and enables positive experiences with these technologies. Undoubtedly the Technology Acceptance Model invented by Davis is a qualified instrument to identify the user´s motivation, which influences the attitude towards using a technology and leads to an actual use of the technology. Davis identified two main drivers, which influences the attitude towards using a technology, perceived ease of use and perceived usefulness. This study has the goal to identify drivers for the intention of using augmented and virtual reality technology for professional purposes based on the Technology Acceptance Model. Hence this study examines the correlation between digital competences, experience with augmented and virtual reality technology, the perceived usefulness, and the intention to use it. The survey consists of n=194 participants. Most of the participants belong to the generation z and generation y, consequently they can be considered as digital natives. Consistent with previous research the results of the linear regression between perceived usefulness and intention to use Augmented and Virtual Reality Technologies for professional purposes show a strong correlation. However, regarding the context between digital competences and the intention to use Augmented and Virtual reality Technology there was no correlation. Nevertheless, the linear regression between experiences and intention to use Augmented and Virtual Reality Technologies could identify a slightly positive influence. In conclusion there is no evidence that high digital competences lead to a higher intention to use augmented and virtual reality technology, but the perceived usefulness has a strong correlation and the positive experience with augmented and virtual reality technology has a positive impact on the intention to use it.Masterarbeit Wien, Fachhochschule des BFI Wien 202
Stakeholder Stakeholderinnen
This master’s thesis is meant to understand the challenges social enterprises in Austria face when engaging with stakeholders. It elaborates recommendations for Austrian social enterprises to overcome these challenges, thereby contributing to a higher level of engagement for achieving social impact. In the theoretical part, aspects of Austrian social enterprises and the status quo concerning current scientific knowledge are worked out, as are the basics of stakeholder engagement regarding the AA1000 Stakeholder Engagement Standard, ISO 26000, and GRI standards. In addition, the scientific findings about challenges of stakeholder engagement are summarised. For the empirical study, guideline-based interviews were conducted with representatives of Austrian network organisations for social enterprises and with experts in social entrepreneurship and stakeholder engagement in Austria.
The results show that Austrian social enterprises face various challenges in stakeholder engagement depending on their type. Examples are lack of resources, expertise, experience in stakeholder engagement, or engagement processes within the organisations. Each of these deficiencies leads to a low priority of stakeholder engagement, if any, and irregular engagement efforts. Participation structures beyond the target group rarely exist. Challenges also emerge in identifying relevant stakeholders and their needs, balancing different interests, and reaching and communicating with stakeholders. Moreover, there is a lack of successful examples of participatory structures and open governance models. Seldom do engagement processes go beyond bilateral forms of cooperation, although collective impact efforts are considered a benchmark. The potential of stakeholder engagement is often not sufficiently tapped.
Networking, shared learning, and experience sharing are important levers to overcome the challenges. Organisations should also provide participation structures. Social enterprises should professionalise their engagement to a reasonable extent and jointly develop new instruments and forms of cooperation that focus on collective impact.Masterarbeit Wien, Fachhochschule des BFI Wien 202
Die strategische und operative Einführung von Objectives und Key Results als Consulting Dienstleistung : Anforderungen und Herausforderungen im Rahmen der Implementierung am Beispiel CGI und Vodafone“
Masterarbeit Wien, Fachhochschule des BFI Wien 202
Digitalisierung im Gesundheitswesen : können die elektronische Patientenakte und der Telematikinfrastruktur-Messenger zu einer besseren Gesundheitsversorgung beitragen?
For several years, the digitalization of the health care system is of continuing interest and more velocity for the process of modernization is requested. The use of new technologies can help to maintain the quality of medical treatments and can soften supply problems due to the shortage of medical staff, the demographic aging and the increase of diseases. Despite the general knowledge of the curative potential of the digitalization, Germany is still one of the worst performing modern industry nation when it comes to the digitalization of the health care system. Against this background, this work focuses on two relatively new public programs in the context of digitalization: the electronic patient record (ePA) and the telecommunication messenger (TIM). The main research question is, whether these two instruments can lead to a digitalization of the German health sector and can thus improve the healthcare provision.
In order to answer the main research question, this work first investigates which factors on the micro-, meso- and macro-level are linked to the use of the two programs ePA and TIM. By conducting a survey and analyzing the data of 110 respondents, one major result is that the main barrier for the use of ePA and TIM is still the missing knowledge of their existence. Thus, only 22 % of the respondents know TIM, while the ePA is known by 75 % of the participants of the survey. This shows how important also macro-level factors are, such as the communication initiated from the state about ePA and TIM.
Second, by analyzing the functions of ePA and TIM, this work suggests a huge potential to digitalize the health sector. Both ePA and TIM can lead to reductions of time and costs and to an increase of quality of medical treatments. For example, ePA improves significantly the transparency and decision making, while TIM can be used for online interactions that reduce the need of physical presence. In sum, ePA and TIM are found to have a great potential to improve the healthcare provision. However, this potential will only take effect if the knowledge about these two programs increases.Masterarbeit Wien, Fachhochschule des BFI Wien 202