Vienna University of Economics and Business
Elektronische Publikationen der Wirtschaftsuniversität WienNot a member yet
4204 research outputs found
Sort by
Advanced Data Protection Control (ADPC)
Get PDFThis specification defines a mechanism for expressing user decisions about personal data processing under the
European Union’s data protection regulations, and similar regulations outside the EU. The mechanism functions
through the exchange of HTTP headers between the user agent and the web server, or through an equivalent
JavaScript interface.
The mechanism serves as an automated means for users to give or refuse consent, to withdraw any consent
already given, as well as to object to processing. The mechanism provides an alternative to existing nonautomated
consent management approaches (e.g. ‘cookie banners’) and aims to reduce the efforts of the
different parties involved regarding the protection of users’ privacy.Series: Sustainable Computing Reports and Specification
A Deeper Union: From a Failed Project to the European Quality Lead
Get PDFAfter President Trump’s departure, many expected that the transatlantic partnership would return to its previous state with the US playing a leading role. This article challenges that view. Instead, a new world order is foreseen, with different partnerships and spheres of influence. Europe can decide whether it wants to remain small and homogeneous or a larger but also more heterogenous Union that leads in welfare indicators such as life expectancy, fighting poverty and limiting climate change. Expanding this lead and communicating its uniqueness can empower Europe to combine enlargement and deepening, which appears unlikely without changes in governance and self-confidence
The SLOGERT Framework for Automated Log Knowledge Graph Construction
Get PDFLog files are a vital source of information for keeping systems running and healthy. However, analyzing raw log data, i.e., textual records of system events, typically involves tedious searching for and inspecting clues, as well as tracing and correlating them across log sources. Existing log management solutions ease this process with efficient data collection, storage, and normalization mechanisms, but identifying and linking entities across log sources and enriching them with background knowledge is largely an unresolved challenge. To facilitate a knowledge-based approach to log analysis, this paper introduces SLOGERT, a flexible framework and workflow for automated construction of knowledge graphs from arbitrary raw log messages. At its core, it automatically identifies rich RDF graph modelling patterns to represent types of events and extracted parameters that appear in a log stream. We present the workflow, the developed vocabularies for log integration, and our prototypical implementation. To demonstrate the viability of this approach, we conduct a performance analysis and illustrate its application on a large public log dataset in the security domain
Evaluating Distribution Costs and CO2-Emissions of a Two-Stage Distribution System with Cargo Bikes: A Case Study in the City of Innsbruck
Get PDFDuring the last years, e-commerce has grown rapidly. As a result, the number of parcel deliveries in urban areas is increasing, which affects the inner-city traffic and leads to congestion and air pollution, thereby decreasing the quality of life in cities. City administrators and logistic service providers have been working on the optimization of parcel distribution in order to alleviate congestion and reduce the negative impact on the environment. One of the solutions for environmentally friendly parcel distribution are two-stage distribution systems with city hubs. City hubs are facilities located close to the delivery area which are used as an enabling infrastructure to store and consolidate the parcels. For the last mile delivery from the city hub to final customers, zero emission vehicles, such as cargo bikes, can be used. Many studies have been conducted on this topic in recent years. This paper contributes to this research area by evaluating the implementation of such a two-stage distribution system with a city hub and cargo bikes in Innsbruck, Austria. The goal is to determine the best location for a city hub and the composition of the delivery fleet by minimizing the total distribution and CO2-emission cost. E-vans are used for the first and cargo bikes for the second stage of the parcel delivery. The problem is modeled as a vehicle routing problem with multiple trips and is solved in ArcGIS Pro, using the built-in routing solver. The analysis shows that all hub candidates provide comparably good results, with one potential station, the main station, showing the highest improvement compared to the basic system, with delivery by conventional vans. Savings in distribution costs of up to 30% can be achieved. Furthermore, by taking into account both indirect and direct emissions with a well-to-wheel approach, CO2-emissions can be reduced by 96%
When is the electric vehicle market self-sustaining? Evidence from Norway
Get PDFThis paper investigates whether the world’s most mature electric vehicle (EV) market in Norway has overcome critical mass constraints and can achieve sustainable long-term equilibria without subsidies. We estimate a structural model that allows for multiple equilibria emerging from the interdependence between EV demand and charging station supply. We first estimate the resulting indirect network effects using an instrumental variable approach. Then, we simulate long-term market outcomes for each of the 422 Norwegian municipalities. We find that almost 20% of all municipalities faced critical mass constraints in the earliest stage of the market. Half of them are effectively trapped in a zero-adoption equilibrium. However, in the maturing market, all municipalities have passed critical mass. Overall, about 60% of the Norwegian population now lives in municipalities with a high-adoption equilibrium,
even if subsidies were removed. This suggests that critical mass constraints do no longer justify the provision of subsidies.Series: Department of Economics Working Paper Serie
Elicitability and Identifiability of Systemic Risk Measures
Get PDFIdentification and scoring functions are statistical tools to assess the calibration of risk measure estimates and to compare their performance with other estimates, e.g. in backtesting. A risk measure is called identifiable (elicitable) if it admits a strict identification function (strictly consistent scoring function). We consider measures of systemic risk introduced in Feinstein et al. (SIAM J. Financial Math. 8:672–708, 2017). Since these are set-valued, we work within the theoretical framework of Fissler et al. (preprint, available online at arXiv:1910.07912v2, 2020) for forecast evaluation of set-valued functionals. We construct oriented selective identification functions, which induce a mixture representation of (strictly) consistent scoring functions. Their applicability is demonstrated with a comprehensive simulation study
A branch-and-Benders-cut algorithm for a bi-objective stochastic facility location problem
Get PDFIn many real-world optimization problems, more than one objective plays a role and
input parameters are subject to uncertainty. In this paper, motivated by applications in
disaster relief and public facility location, we model and solve a bi-objective stochastic
facility location problem. The considered objectives are cost and covered demand,
where the demand at the different population centers is uncertain but its probability
distribution is known. The latter information is used to produce a set of scenarios.
In order to solve the underlying optimization problem, we apply a Benders’ type decomposition approach which is known as the L-shaped method for stochastic programming
and we embed it into a recently developed branch-and-bound framework for bi-objective integer optimization. We analyze and compare different cut generation schemes and we show how they affect lower bound set computations, so as to identify the best performing approach. Finally, we compare the branch-and-Benderscut approach to a straight-forward branch-and-bound implementation based on the deterministic equivalent formulation
Ostracism and nationalism in the workplace: discursive exclusionary practices between cultural and geographic neighbors
Get PDFSo far, management research on mechanisms of exclusion of employee groups has mainly applied constructs of racism to understanding issues of origin-based ostracism. This research has primarily focused on issues faced by employees whose heritage is markedly different from the heritage shared by the norm group in the given socio-cultural, linguistic, and geographical setting. Against this backdrop, the present study investigates how ostracism plays out when the heritages involved are similar, as exemplified by German employees in Austria. Study 1 examines the discursive production of Austrian stereotyping of Germans in the usage of different terms of reference for ‘Germans’ in Austrian discourse. A corpus analysis of online comments on newspaper sites highlights the implicit Austrian need for delineation against Germany. Study 2 analyzes Germans’ perception of Austrians’ exclusionary linguistic practices and how this impacts on their employment experience and turnover intention. A quantitative analysis of survey data from 600 German nationals employed in Austria reveals that the degree of exposure to these demarcating practices is associated with lower job satisfaction, a higher burnout level and an increase in turnover intention. This study is amongst the first to shed light on the central role of nationalism and national identities in organizational mechanisms of exclusion
Monitoring and Tax Planning – Evidence from State-Owned Enterprises
Get PDFThis study provides new evidence on the association of state ownership and tax planning by showing that a shareholder’s monitoring incentives affect a firm’s tax planning. Using the unique setting of the German fiscal federalism, where both the federal and local governments levy a significant corporate income tax, we distinguish between state owners that directly benefit from state-owned enterprises’ (SOEs’) income tax payments and those that do not. Our results indicate that state ownership is associated with less tax planning, but only for SOEs where the state owner directly benefits from higher tax payments. These results are robust to various specifications and suggest that shareholders’ monitoring incentives are a determinant of a firm’s tax planning activities. Our findings provide timely evidence on the current debate of the potential tax effects stemming from increases in state ownership around the world due to the COVID-19 pandemic.Series: WU International Taxation Research Paper Serie
When Do Firms Highlight Their Effective Tax Rate?
Get PDFThis study examines GAAP effective tax rate (ETR) visibility as a distinct disclosure choice in firms’ financial statements. By applying a game-theory disclosure model for the voluntary disclosure strategies of firms, in a tax setting, we argue that firms face a trade-off in their ETR disclosure decisions. On the one hand, firms have an incentive to enhance their ETR disclosure when the ratio offers shareholders “favourable conditions”, for example, higher expected after-tax cash-flows. On the other hand, the disclosure of a favourable low ETR could attract the attention of tax auditors and the public and ultimately result in disclosure costs. We empirically test disclosure behaviour by examining the relation between disclosure visibility and different ETR conditions that reflect different stakeholder-specific costs and benefits. While we find that unfavourable ETR conditions are not highlighted, we observe higher disclosure visibility for favourable ETRs (smooth, close to the industry average, and decreasing ETRs). Additional analyses reveal that this high visibility is characteristic of firm years with only moderately decreasing ETRs at usual ETR levels, while extreme ETRs are not highlighted. Interestingly and in contrast to our main results, a subsample of family firms does not seem to highlight favourable ETRs.Series: WU International Taxation Research Paper Serie