Vienna University of Economics and Business
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"Embedded in Context: How Time and Distance Affect the Convergence of Personnel Selection Practices"
Get PDFTraditional recruiting activities are marked by information asymmetry and organisational information control, leading to uncertainty among applicants about employer attractiveness. New technologies profoundly change the picture. Recruiting websites provide more thorough, yet controlled information; online employer reviews offer employee‐generated information mostly out of organisational control. While this diminishes information asymmetry, applicants have to handle incongruent information. It remains largely unclear how so‐called ‘mixed signals’ affect employer attractiveness and how applicants interpret them. To address the issue, we developed an integrated theoretical framework based on signalling and convention theory to better understand how applicants interpret and evaluate signals about employers. We then conducted a mixed‐method study to examine how congruent and mixed signals influence perceived employer attractiveness. Our results show that while congruent signals increase employer attractiveness and mixed‐signal situations reduce it, distinct evaluative patterns emerge when potential applicants reflect and judge employers. Implications for future research and practice are discussed
"The SOFTVETS Competence Model" – a preliminary project report
Get PDFAim: Recent developments measured using statistics and surveys among veterinarians show that integrating key competence training into veterinary education is becoming increasingly important.
This article describes the collaborative development process of the first work package within the SOFTVETS project. The SOFTVETS project aims to create a competence model and an ideal version of a soft skills curriculum that can be implemented in veterinary higher education throughout Europe.
Method: In the course of a desk research phase, a literature review and an inventory of the current practice of key competence training within veterinary education was carried out. An initial set of recommendations for three competence areas was developed using the Handbook for Internal Quality Management in Competence-Based Higher Education. Finally, an alternating sequence of individual and collaborative expert reviews was carried out.
Result: Experts from five European countries participated in the process. The derived competence model consisted of the following three competence areas with the corresponding number of defined competences: ten communication, nine entrepreneurial and eight digital competences.
Conclusion: In the next work packages, learning objectives, teaching and assessment methods will be collected. Training concepts for facilitators to provide professional competence training will be established. In addition, an evaluation toolkit will be developed to standardise the implementation, evaluation and assessment of competence training events.
The SOFTVETS competence model should help educators to be able to integrate the training of key competence training into the veterinary curriculum. This detailed list of competences can also be used as a tool to identify existing deficiencies and thus enable further curricular changes
How risky is Monetary Policy? The Effect of Monetary Policy on Systemic Risk in the Euro Area
Get PDFThis paper empirically investigates the effect of monetary policy on systemic risk within the Euro area. We estimate a Bayesian proxy-VAR where we exploit high-frequency identified monetary policy surprises for identification. Employing aggregate as well as market specific systemic risk measures, we provide novel evidence on the heterogeneous risk transmission of conventional and unconventional monetary policy on different financial markets. We find that expansionary conventional monetary policy, near term guidance and forward guidance decrease systemic risk whereas quantitative easing (QE) increases systemic risk. While the effects are qualitatively homogeneous for near term guidance and forward guidance, there exists heterogeneity in the risk transmission of conventional monetary policy and QE across different financial markets. The latter increases systemic risk significantly within bond markets, foreign exchange markets and among financial intermediaries. This might be caused by increased search for yield behaviour as QE distinctively reduces longer term interest rates. Our analysis shows that there is a potential threat to financial stability caused by QE which should be concerned by monetary- and macroprudential policymakers.Series: Department of Economics Working Paper Serie
Gesundheitsverhaltensmuster der Wiener Bevölkerung - Assoziationen von Health Lifestyle und sozioökonomischen Determinanten
Get PDFDer Beitrag betrachtet das Gesundheitsverhalten multidimensional und untersucht Risikoagglomerationen in Hinblick auf sozioökonomische
Merkmalsverteilungen der Wiener Bevölkerung. Die Analysen zeigen, dass circa 38% der Bevölkerung zumindest in einer der beobachteten Kategorien riskante
Verhaltensweisen haben, 35% mindestens zwei, wenn nicht gar drei Dispositionen.
Sozioökonomische Faktoren wie beispielsweise formale Bildungsabschlüsse stehen
mit einem multiplen Risikoverhalten in Zusammenhang
„Effects of Mixed Signals on Employer Attractiveness: A Mixed-Method Study Based on Signalling and Convention Theory“
Get PDFTraditional recruiting activities are marked by information asymmetry and organisational information control, leading to uncertainty among applicants about employer attractiveness. New technologies profoundly change the picture. Recruiting websites provide more thorough, yet controlled information; online employer reviews offer employee‐generated information mostly out of organisational control. While this diminishes information asymmetry, applicants have to handle incongruent information. It remains largely unclear how so‐called "mixed Signals" affect employer attractiveness and how applicants interpret them. To address the issue, we developed an integrated theoretical framework based on signalling and convention theory to better understand how applicants interpret and evaluate signals about employers. We then conducted a mixed‐method study to examine how congruent and mixed signals influence perceived employer attractiveness. Our results show that while congruent signals increase employer attractiveness and mixed‐signal situations reduce it, distinct evaluative patterns emerge when potential applicants reflect and judge employers. Implications for future research and practice are discussed
Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance
Get PDFThis study examines the relation between risk-based tax audit strategies and corporate tax avoidance. We exploit OECD data across 54 countries on risk profiling, predictive modeling, and internal intelligence functions in tax administrations from 2014 to 2017 to investigate whether risk-based tax audits have an incremental effect on tax avoidance beyond enforcement. Our results suggest that the use of risk-based tax audits is associated with lower tax avoidance when controlling for tax enforcement, firm-specific, and country-specific factors. Cross-sectional tests indicate that risk-based tax audit strategies are effective tools to curb tax avoidance across firms of all sizes. The results of additional cross-sectional analyses indicate that risk-based tax audits are more effective in countries with low governance quality, high GDP, and low trust in governments. In additional tests, we use country-level data on tax administration performance and find evidence that countries with a risk-based audit strategy have lower costs of tax enforcement and improve the performance of tax authorities. Overall, our findings indicate that risk-based tax audit strategies have an incremental effect on attenuating firms’ tax avoidance and increasing tax revenue.Series: WU International Taxation Research Paper Serie
Social Mindfulness and Prosociality Vary across the Globe
Get PDFHumans are social animals, but not everyone will be mindful of others to the same extent. Individual differences have been found, but would social mindfulness also be shaped by one’s location in the world? Expecting cross-national differences to exist, we examined if and how social mindfulness differs across countries. At little to no material cost, social mindfulness typically entails small acts of attention or kindness. Even though fairly common, such low-cost cooperation has received little empirical attention. Measuring social mindfulness across 31 samples from industrialized countries and regions (n = 8,354), we found considerable variation. Among selected country-level variables, greater social mindfulness was most strongly associated with countries’ better general performance on environmental protection. Together, our findings contribute to the literature on prosociality by targeting the kind of everyday cooperation that is more focused on communicating benevolence than on providing material benefits
Media negativity bias and tax compliance: experimental evidence
No full textWe study the impact of the media negativity bias on tax compliance. Through a framed laboratory experiment, we assess how the exposure to biased news about government action afects compliance in a repeated taxation game. Subjects treated with positive news are signifcantly more compliant than the control group. Instead, the exposure to negative news does not prompt any signifcant reaction compared to the neutral condition, suggesting that participants may perceive the media negativ‑ ity bias in the selection and tonality of news as the norm rather than the exception. Overall, our results suggest that biased news provision is a constant source of psy‑ chological priming and plays a vital role in taxpayers’ compliance decisions
The declining share of primary data and the neglect of the individual level in international business research.
Get PDFComplementing Nielsen and colleagues’ (2020) analysis of methodological trends in the Journal of International Business Studies over the past 50 years, we examine similar data on methods published in a wider range of leading international business (IB) journals. Our analysis shows a clear decline of studies based on primary data relative to secondary data, and a persistently low level of individual-level studies among the growing body of research using secondary data across all IB journals considered. We discuss the main mechanisms driving these trends and identify the problems of IB’s increasing exposure to the risks inherent in secondary data. We also discuss the implications related to neglecting individual-level data for theory advancement in IB, such as a disregard for novel secondary data opportunities at the individual level and the risk of reduced theoretical pluralism. In doing so, we substantially extend the debate initiated by Nielsen and colleagues (2020)
Employing Portable JavaFX GUIs with Scripting Languages
Get PDFWhen creating standalone applications with scripting languages it may become a challenge to devise powerful graphical user interfaces (GUI) for them that can be deployed and run on all the major operating system platforms, notably Windows, MacOS and Linux. This article introduces a platform independent solution for scripting languages that makes it feasible to quickly implement GUIs, ranging from simple to the most complex needs, by exploiting JavaFX (OpenJFX) and taking advantage of the Java (OpenJDK) scripting framework (javax.script). This way it becomes possible to create standalone, portable GUI applications with scripting languages that support the Java scripting framework