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Corona-Hilfsmaßnahmen : Überblick, steuerliche Auswirkung und Sonderfälle
No full textDie Welt hat sich geändert. Seit Ende 2019 hält das Coronavirus die ganze Welt in Atem. Begriffe wie Lockdown, Mund-Nasen-Schutz-Masken, FFP2, Babyelefant und Quarantäne haben die Jahre 2020 und 2021 geprägt. Die Corona-Krise führte zur Lahmlegung von Teilen der Wirtschaft. Alle nicht lebensnotwendigen Betriebe wie Bekleidungsgeschäfte und Baumärkte mussten teilweise schließen. Noch schlimmer wurden Kultur, Gastronomie und Beherbergung getroffen. Diese Teile der Wirtschaft wurden auf unbestimmte Zeit auf null gefahren. Die Mitarbeiter wurden gekündigt, in die Kurzarbeit oder Homeoffice geschickt. Veranstaltungen wurden untersagt. Im ganzen Land wurden Schulen und Universitäten geschlossen und ein weiterer Begriff gehörte zu unserem Alltag - Distance learning. Vorerst wurden nur Reisewarnungen und Kontaktverbote ausgesprochen bis schließlich dann die Staatsgrenzen komplett geschlossen wurden.
Angesichts dieser Ausnahmesituation hat die österreichische Bundesregierung als Reaktion auf diese Krise bedeutende und noch nie dagewesene Maßnahmen ergriffen. Diese hatten zum Ziel die wirtschaftlichen Folgen, die durch die Lockdowns und verschiedenen Eindämmungsmaßnahmen der Bundesregierung entstanden sind zu beheben. Diese Masterarbeit legt den Fokus genau auf diese außergewöhnlichen Hilfsmaßnahmen und ihre steuerlichen Auswirkungen.The world has changed. Since the end of 2019, the coronavirus has kept the whole world in suspense. Terms like lockdown, FFP2, baby elephant and quarantine have characterized 2020 and 2021. The Corona crisis led to the paralysis of large parts of the economy. All non-essential businesses, such as clothing stores and hardware stores, were forced to partially close. Culture, gastronomy and lodging were even more gravely affected seeing as they were driven to a standstill, indefinitely. Employees were laid off, sent to short-time work or home offices. Events were prohibited. Across the country, schools and universities were closed and another term became part of our daily lives - distance learning. At first, only travel warnings and contact bans were issued until finally the state borders were completely closed.
Faced with this exceptional situation, the Austrian federal government took significant and unprecedented measures in response to the crisis. These measures were aimed at remedying the economic consequences of the lockdowns and the various containment measures taken by the federal government. This master thesis focuses on these extraordinary relief measures and their tax effects.Masterarbeit Wien, Fachhochschule des BFI Wien 202
Rechtliche Aspekte der Arbeit im Home-Office
No full textThis master thesis deals with the topic home office. Working from home has technically been possible for many years but has not been of great importance in Austria until the COVID-19 pandemic. The COVID-19 pandemic has led to many employees no longer performing their work at their usual workplace, but at home. There is no longer a mandatory requirement that activities must always be performed on-site; instead, employees are free to determine for themselves where they want to work from. Matters concerning home office play an important role even after the pandemic and several legal questions have been raised, such as: Is the employer obligated to provide work equipment? Who pays for electricity consumption, what can employees deduct from their taxes, and what about workplace accidents during home office? Those are some of the questions that will be answered in this paper. This paper analyzes the status of home office, provides a legal overview, and identifies the problem areas under labor law. It deals with labor law regulations, employee protection, work equipment and decisions of the Supreme Court regarding accident insurance. This master thesis concentrates on Austrian law and refers selectively to European law. In the introduction, the topic and its relevance are highlighted, whereas in the main part, the various legal bases are discussed. The last chapter deals with advantages and disadvantages concerning home office, and the conclusion summarizes the information gained and answers the research question.Masterarbeit Wien, Fachhochschule des BFI Wien 202
Auswirkungen der COVID-19-Pandemie auf den E-Commerce
No full textDigitization is already playing a major role in our everyday lives. The aim of this master thesis is to determine the impact of the Covid-19 pandemic on e-commerce. With a focus of successfully manage the ongoing change brought about by the Covid 19 pandemic, proven concepts in the field of e-commerce are being sought out, analyzed, and adapted and implemented for the company's own business all over the world. In general, e-commerce increased and many traditional retailers in various industries switched to online commerce. For this purpose, the following research question is asked: "1. How is e-commerce developing in the food, drugstore, and DIY sector during the Covid 19 pandemic in stationary and online retail?" and "2. How is the COVID-19 pandemic affecting the purchasing behavior of customers in the area of ecommerce?". In order to answer the research questions, literature research and a quantitative study on current changes was carried out.
Above all, the development dimensions of the operating forms in e-commerce are causing increased purchasing behavior among the population during the pandemic. This could be proven in the empirical study as well as in the intensive literature analysis. After interpreting the results, it can be said that the constantly growing ecommerce developments on the part of companies will continue to influence the purchasing behavior of customers long after the pandemic. Based on the studies carried out, it can be said that further trends and digitization approaches will come to the population in the course of the Covid 19 pandemic and afterwards. The purchasing behavior of customers fluctuates constantly with new measures and regulations. The question now arises as to whether the changes caused by the pandemic will have a long-term effect on the purchasing behavior of customers. It was noted that both entrepreneurs and customers have to fight in the Covid 19 pandemic to keep up with the constant change.Masterarbeit Wien, Fachhochschule des BFI Wien 202
ESG ratings and risk: modeling, forecasting and comparison of volatilities and covariance matrices with implementation in R
No full textOver the last several years, scientific literature and industry professionals’ reports have emerged that offer contradictory findings about environmental, social and governance (ESG) factors. Scholars and experts have long debated the impact of sustainability issues on firms’ financial results, stock performance or business indicators. The present thesis focuses on the modeling, forecasting and comparison of univariate volatilities as well covariance matrices to analyse the difference between two groups of stocks: those with severe ESG risk rating and negligible ESG risk score as defined by Sustainalytics. In total, the analysis was performed for twenty stocks for two time intervals: pre-Covid-19 pandemic period and over the course of the height of Covid-19 crisis. Several univariate and multivariate analysis techniques were employed, such as principal component analysis and orthogonal GARCH. The findings show that during the Covid crisis, the volatility of both groups became more sensitive to market shocks, however in case of Low ESG stocks it was less persistent than that of High ESG risk peers. Despite the fact that forecasted covariance matrices for both groups of stocks were not positive (semi) definite, an additional analysis of maximum drawdown indicated that Low ESG risk stocks demonstrated better resilience during the observed Covid-pandemic time as compared to their High ESG risk peers and thus may exhibit characteristic of safe-haven equities.Masterarbeit Wien, Fachhochschule des BFI Wien 202
End-user perceptions of packaging sustainability
No full textDurch das ansteigende Interesse an Umwelt und Nachhaltigkeit hat sich das Thema Verschmutzung – vor allem Plastikverschmutzung – als Haushaltbegriff etabliert. Endkonsument:Innen achten immer mehr darauf, welche Auswirkungen ihr Kaufverhalten auf die Umwelt hat. So auch bei der Beurteilung von Verpackung und Verpackungsmaterialien. Demnach ist es relevant zu eruieren welches Fundament an Wissen zu nachhaltiger Verpackung bei Endkonsument:Innen vorhanden ist, und welche Aspekte fehlen.
Die Arbeit basiert auf einer ausführlichen Literaturrecherche, sowie einem qualitativen Interviewverfahren, bestehend aus zwölf semi-strukturierten Interviews mit Endkonsument:Innen aus Wien, Österreich.
Das womöglich relevanteste Resultat der empirischen Forschung ist, dass Endkonsument:Innen ein limitiertes Wissen zum Thema nachhaltige Verpackung haben. Zwar zeigt sich deutlich, dass Endkonsument:Innen Interesse daran haben, die nachhaltigste Wahl zu treffen, doch ist die Grundlage für Entscheidungen meistens Bauchgefühl, geprägt durch mediale und soziale Narrative, und weniger durch faktisches Wissen. Zusätzlich können Endkonsument:Innen wenig mit der Komplexität der Nachhaltigkeitsforschung anfangen, wodurch Aspekte wie Treibhausgasemissionen von Verpackungen oft unbemerkt bleiben.
Weiters zeigen sich fehlerhafte Definitionen, anhand welcher die Endkonsument:Innen ihre Entscheidungen treffen. Vor allem Aspekte wie Recyclingfähigkeit, Wiederverwendbarkeit und Abbaubarkeit werden zwar von Endkonsument:Innen vielmals benutzt, selten jedoch wirklich verstanden.
Zuletzt ist ein bemerkenswerter Unterschied zwischen Altersgruppen erkennbar. Fokus liegt bei jüngere Endkonsument:Innen hauptsächlich auf Abbaubarkeit und Plastik wird kategorisch abgelehnt. Zudem zeigt sich in den Interviews, dass jüngere Personen einen proaktiveren Zugang zu Nachhaltigkeit haben, als ältere Personen.Masterarbeit Wien, Fachhochschule des BFI Wien 202
Nachhaltige Geldanlage – welche Werbung wirkt? : Werbewirkung von nachhaltigen Finanzprodukten
No full textSustainability nowadays has an important influence on everyday life. This also applies to the area of finance. Banks, fund companies or insurance companies offer their customers a wide range of sustainable investment possibilities. This is partly due to sustainable investment has now become a lucrative business. It has also become an important topic for the EU. To achieve the climate goals, large sums of investment are required. Furthermore, the EU commission released several regulations to promote responsible and sustainable investments and prevent from greenwashing. In addition, the EU regulations also affect the advertising of sustainable financial products. For investors, the risk of acquiring a green-washed financial product has decreased, but capital market participants are finding it increasingly difficult to keep track of the abundance of products and information. The aim of this thesis is to find out what motivates potential consumers to invest in sustainable financial products and the importance of the associated advertising activities. The work focuses exclusively on the homepages of the companies. The following research question was derived from the research interest: What criteria do consumers use to select sustainable financial products? The empirical study was conducted using qualitative interviews. The study participants were selected based on a criteria catalogue, which included demographic and socioeconomic data. At first, the participants were asked for their opinion on sustainability and sustainable investments. After that, the interview partners were presented several sustainable investment websites. They could give their opinion on each page. Finally, they were asked if they were interested in buying financial products from this company. My results show that the main reason for sustainable investing is the concern for future generations. When evaluating the websites, colours and seals of approval were rather secondary. Sufficient information and a credible appearance are much more important.Masterarbeit Wien, Fachhochschule des BFI Wien 202
Der Online-Handel und COVID-19 : eine empirische Untersuchung der Bedeutung des Online-Handels im Zuge der COVID-19-Pandemie aus Sicht der Konsumenten/-innen
No full textIntroduction: Online-Shopping has been booming for years and continuously growing year by year. Since the beginning of the COVID-19-pandemic, a strong increase in online retail volume can be observed. The aim of this study is to answer the question of what significance online retailing has assumed in the course of the COVID-19-pandemic from the consumer`s point of view. The following research question is asked: What relevance does online retailing gain as a result of the pandemic?
Method: In order to answer the research question, at first research was conducted with regard to developments in online retailing. Subsequently, a total of 250 people from Austria between the ages of 15 and 74 were interviewed on the topic of “Online retailing and Corona” in the course of an online survey. This was designed to examine online shopping behavior before and since the beginning of the COVID-19-pandemic. The data were analyzed using descriptive and inductive statistics.
Results: The evaluation of the survey showed slight changes in online shopping behavior, regardless of age group. However, no change could be observed even among a large number of respondents. More than half of respondents said, they preferred stationary retail. It can be said that Corona has accelerated the positive development of online retail, but the changes in shopping behavior are not due to Corona. Thus COVID-19 will not be a long-term influencing factor for online retail and so the online retailing is not gaining relevance as a result of the pandemic.
Discussion: An end of COVID-19 is not in sight and therefore changes in shopping behavior, through measures and developments of Corona, can occur quickly. So, further research on online retailing and Corona is recommended.Masterarbeit Wien, Fachhochschule des BFI Wien 202
Neue Technologien in der Gesundheitsförderung : Nutzen und Möglichkeiten von Gesundheits-Applikationen zur Bewegungsförderung
No full textHealth apps are popular and are among the most popular lifestyle apps. There are countless variations and ways to use apps to get fit, engage in preventive behavior, and gain fitness and strength. Especially in the promotion of physical activity, apps can support and encourage people to exercise more. Lack of exercise is a worldwide problem and leads to diseases such as cardiovascular diseases or type II diabetes. Physical activity should be encouraged. MHealth can support here, as new technologies can reach more people.
The aim of this paper is to show how health apps can be used, what features they have, what options users have and what trends are emerging. For this purpose, the results from a qualitative survey are analyzed and examined for similarities and differences.
The results show that health apps are still little used and that there is a critical attitude towards mHealth. On the one hand, there are concerns about compliance with data protection or about abusive behavior by health insurers. On the other hand, there is uncertainty about technology.
It can therefore be concluded that providers of health applications can still develop further in the area of data protection and transparency.Masterarbeit Wien, Fachhochschule des BFI Wien 202
Einfluss der Verpackungsgestaltung auf die Wahrnehmung von Nachhaltigkeit und Greenwashing mit Fokus auf die Kosmetik- und Körperpflegebranche
No full textDie Verpackung vermittelt oft einen ersten Eindruck über das Produkt, da sie das erste ist, was der Verbraucher wahrnimmt. Dementsprechend haben die Verpackungselemente einen großen Einfluss auf die Wahrnehmung verschiedener Produkteigenschaften. Gerade bei Kosmetika und Körperpflegeprodukten können Faktoren wie Nachhaltigkeit und natürliche Herstellung die Kaufentscheidung der Verbraucher stark beeinflussen; die Hersteller versuchen daher zunehmend, ihre Produkte nachhaltig zu gestalten. Aus Sicht des Verbrauchers erfolgt die Differenzierung häufig über Verpackungselemente, insbesondere wenn es um die Frage geht, ob ein Produkt wirklich nachhaltig ist oder nicht. Ziel dieser Arbeit ist es, herauszufinden, welche Elemente des Verpackungsdesigns einen Einfluss auf die Wahrnehmung von Nachhaltigkeit haben und wie die Verpackung die Wahrnehmung von Greenwashing beeinflusst. Ziel ist es, herauszufinden, auf welcher Ebene der demographischen Einflussfaktoren Bildung und Einkommen die Bedeutung von Nachhaltigkeit bei Kosmetik- und Körperpflegeprodukten einen Einfluss auf die Kaufentscheidung hat. Des Weiteren soll ermittelt werden, welche Elemente des Verpackungsdesigns maßgeblich dazu beitragen, dass Kosmetik- und Körperpflegeprodukte als nachhaltig wahrgenommen werden. Im Rahmen dieser Masterarbeit wurde eine quantitative Umfrage mit 131 Befragten durchgeführt. Sie wurden zu ihrem allgemeinen Kaufverhalten, ihrer Einstellung zur Nachhaltigkeit von Kosmetik- und Körperpflegeprodukten befragt. Darüber hinaus wurde die Wahrnehmung von Nachhaltigkeit und Green Washing anhand verschiedener Verpackungsdesigns untersucht.Packaging often gives a first impression about the product, as it is the first sensation the consumer perceives. Accordingly, packaging elements have a great influence on the perception of various product characteristics. Particularly in the case of cosmetics and personal care products, factors such as sustainability and natural production can have a major influence on consumers' purchasing decisions; manufacturers are there-fore increasingly trying to ensure that their products are sustainably designed. From the consumer's point of view, differentiation is often based on packaging elements, especially when it comes to the question whether a product is truly sustainable or not. The aim of this paper is to find out which elements of packaging design have an influ-ence on the perception of sustainability and how the packaging affects the perception of greenwashing. The objective is to find out at which level of the demographic influencing factors education and income, the importance of sustainability in cosmetics and personal care products has an impact on the purchase decision. Furthermore, it will be determined which elements of the packaging design contribute significantly to the fact that cosmetic and personal care products are perceived as sustainable. In the course of this master thesis, a quantitative survey was conducted with 131 respondents. They were asked about their general purchasing behavior, their attitudes toward the sustain-ability of cosmetics and personal care products. In addition, their perceptions of sustainability and green washing were examined using various packaging designs.Masterarbeit Wien, Fachhochschule des BFI Wien 202
The impact of COVID-19 on the Austrian insurance market
No full textThe novel COVID-19 virus has fundamentally changed many aspects of our lives, and especially at the beginning, clouded the outlook for a prosperous future.
From an economic point of view, the onset of the pandemic meant an intensification of many negatively affected fields of action. Not every sector was equally affected but how did the Austrian insurance industry react to the excesses of the COVID-19 pandemic?
This thesis examines this question on two levels. The first focus lies on the strategic alignment: The landscape of the European insurance is dominated by the risk-based supervisory regime of Solvency II since 2016. Insurers must always give the priority to the interests of their policyholders under this regulation. In addition, the insurance industry is profit-oriented, and the focus is on revenue growth and saving of expenses. It is important to examine how the Austrian insurance sector has performed considering these two core elements.
The second mode of observation elicits the changes on personal insurance divisions: health, life, accident, and business interruption.
In order to answer the research questions, an extensive analysis of the annual statements as well as regulatory reports is executed. Furthermore, the thesis approaches an investigation of the daily returns of the major Austrian insurance companies and compares them with the Austrian and European market. To gain a more detailed insight into the divisions, seven experienced experts are interviewed.
The result shows, that the COVID-19 pandemic initially put strong pressure on the insurers – both strategically and operationally. Increasing vaccination rates and the decline in the number of infections allowed the entities to recover and even opened up some opportunities.Masterarbeit Wien, Fachhochschule des BFI Wien 202