Vienna University of Economics and Business
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Die Doctrine classique des Familienbonus Plus. Eine Debatte in 5 Akten.
Get PDFIm Rahmen dieses Beitrags werden die Auswirkungen der 2018 in Österreich eingeführten Familienförderungsmaßnahme Familienbonus+ in Hinblick auf die Ausschöpfung der steuerlichen Entlastung nach unterschiedlichen Faktoren, wie etwa Haushaltstruktur, Alter, Geschlecht, Bildung und Urbanisierungsgrad, analysiert. Die Simulation der Steuerreformwurde mithilfe des Mikrosimulationsmodells EUROMOD durchgeführt. Es zeigt sich, dass Familien bzw. Kinder in sehr unterschiedlichem Ausmaß von der Maßnahme profitieren, da manche Eltern über nicht genügend Einkommen verfügen oder zuvor mehr von den abgeschafften Steuerbegünstigungen (Kinderfreibetrag und Absetzbarkeit von Kinderbetreuungskosten) profitieren konnten. Entgegen der politischen Diskussion werden insbesondere Haushalte, in denen beide Elternteile Vollzeit arbeiten, nur unterproportional zu ihrer Steuerleistung entlastet, während Haushalte mit Vollzeit-Teilzeit-Aufteilung und AlleinverdienerInnen überproportional profitieren. Darüber hinaus werden insbesondere Personenzwischen 20 und 45 Jahren, welche in ländlichen Gebieten wohnen und einen Abschluss der Sekundarstufe aufweisen, entlastet. Zusätzlich zeigt sich, dass Männer aufgrund der hohen Einkommensdifferenzen zwischen den Geschlechtern über dreimal so viel von dieser Maßnahme profitieren wie Frauen
Corporate Volunteering als Instrument der Personalentwicklung
Get PDFDie Arbeit beschäftigt sich mit Corporate Volunteering (CV) als Instrument der
Personalentwicklung. In den letzten Jahren gewinnt CV einerseits in der Praxis an Bedeutung
und wird andererseits in der Wissenschaft immer wieder in Zusammenhang mit der
Personalentwicklung untersucht. Die hier vorliegende Arbeit widmet sich der Frage nach dem
aktuellen Stand der Forschung zu CV als Instrument der Personalentwicklung. Um die
Forschungsfrage zu beantworten, wurde ein Literaturreview durchgeführt. Die Erkenntnisse
sind in drei Teile unterteilt: Individuelle Entwicklungsmöglichkeiten,
Entwicklungsmöglichkeiten für Teams und Gestaltung von CV als Instrument der
Personalentwicklung. Insbesondere der erste Teil zeigt umfangreiche Ergebnisse. Um hier
einen Überblick zu erlangen, wird ein dreiteiliges Kompetenzmodell, bestehend aus personaler
Kompetenz, sozialer Kompetenz sowie Fach- und Methodenkompetenz, eingesetzt. Dem
Bereich der sozialen Kompetenz und hier wiederum der Entwicklung von
Führungskompetenzen wird verhältnismäßig großes Potential zugeschrieben. Abseits der
sozialen Kompetenzen ist das Schaffen von Verantwortungsbewusstsein in Kombination mit
Wissen über die hinter den Projekten liegenden Probleme hervorzuheben. Im zweiten
Ergebnisteil hinsichtlich Entwicklungsmöglichkeiten für Teams werden einige erste Ansätze
präsentiert. Hier besteht allerdings noch Raum für zukünftige Arbeiten. Weiters betrachtet
werden Faktoren der Gestaltung. Die vorhergehenden Ergebnisse werden somit relativiert.
Der Faktor der Neuheit wird als zentraler Punkt im Lernprozess durch CV erkannt. Die
Kompetenzentwicklung ist daher auch von den individuellen Vorkenntnissen der
Teilnehmer*Innen abhängig.Series: Theses / Institute for Nonprofit Managemen
Moments of truth with conversational agents - An exploratory quest for the relevant experiences of Alexa users
Get PDFMoments of truth are viewed in marketing as the decisive moments during the customer journey that eventually shape future purchase decisions, brand loyalty and recommendations. Recently, the concept has found recognition with large tech corporations that seek to influence customer experience at the earliest possible stages of system usage. Despite their importance, moments of truth have hardly been defined or conceptualized. More importantly, few technology studies have actually applied it. By extending and deepening the understanding of moments of truth, we investigated how a customer’s truth actually forms when engaging with a new technology, and what we can learn from philosophy and sociology about the phenomenon.
In a qualitative study with 30 Amazon Alexa users, we investigated truth formation over time and in memorable moments. We explored the multifaceted landscape of interactions that shape a customer’s truth - interactions that play out positively or negatively because they tie specific value qualities to the agent. We also addressed ruptures in the customer journey – deeply unsettling moments of truth that abruptly destroy a previously good relationship. We argue that gradual and incidental truth formation can deliver valuable insights for system developers and provide a new perspective for the analysis of customer journeys
The decomposition of income inequality in the EU-28
Get PDFThis paper analyses the structure of the European income inequality by a decompo-sition in a within- and between-component. It illustrates a replication of the work of Beblo and Knaus (Rev Income Wealth 47(3):301-333, 2001) and decomposes the income inequality for the EU-28 in 2014 by using data from the European Survey on Income and Living Conditions. The Theil index is applied to additively decom-pose the sources of inequality into a within- and between-component by countries, country groups and demographic groups. This is done by using equivalised dispos-able household income and income before transfers and taxes. The results show that inequality, with regard to disposable income, is highest for households with house-hold heads older than 59 years and lowest for households with children. Moreover, high income countries have lower inequality, higher social expenditures and show a stronger relative reduction of income inequality after transfers and taxes than low income countries. On country group level, Social-Democratic countries have the lowest income inequality and redistribute most, while the opposite holds true for Baltic countries
Investigating the Dark Figure of COVID-19 Cases in Austria: Borrowing From the Decode Genetics Study in Iceland
Get PDFThe number of undetected cases of SARS-CoV-2 infections is expected to be a multiple of the reported figures mainly due to the assumed high proportion of asymptomatic infections and to limited availability of trustworthy testing resources. Relying on the deCODE genetics study in Iceland, which offers large scale testing among the general population, we investigate the magnitude and uncertainty of the number of undetected cases COVID-19 cases in Austria.
We formulate several scenarios relying on data on the number of COVID-19 cases which have been hospitalized, in intensive care, as well as on the number of deaths and positive tests in Iceland and Austria. We employ frequentist and Bayesian methods for estimating the dark figure in Austria based on the hypothesized scenarios and for accounting for the uncertainty surrounding this figure.
Using data available on April 01, 2020, our study contains two main findings: First, we find the estimated number of infections to be on average around 8.35 times higher than the recorded number of infections. Second, the width of the uncertainty bounds associated with this figure depends highly on the statistical method employed. At a 95% level, lower bounds range from 3.96 to 6.83 and upper bounds range from 9.82 to 12.61. Overall, our findings confirm the need for systematic tests in the general population of Austria
'I Get Money for What I Like Doing Best': The Class Origin of Young Blue-Collar Workers and their Commitment to Work
Get PDFApplying Bourdieu’s theory of social reproduction, this article deals with workers’ family-of-origin class position and the associated socialisation processes as systematic influencers of individual work orientations and commitment to work. It draws on a study of young blue-collar workers in Austria to argue how growing up in a working-class setting shapes dispositions that contribute to the commitment to manual work. The results show how these dispositions influence the assessment of work and, in particular, support a positive relationship with manual work and physical activity
Empirische Forschung zu Management Control – Ein Überblick und neue Trends
Get PDFUnternehmen verwenden Management Control Systeme, um
die Strategie zu implementieren und sicherzustellen, dass MitarbeiterInnen im Sinne
des Unternehmens handeln. Diese umfassen sowohl formale Steuerungsmechanismen
(z.B. Anreiz- und Monitoring-Systeme), als auch informelle Steuerungsmechanismen
(z. B. MitarbeiterInnenselektion und Unternehmenskultur). In diesem
Beitrag geben wir einen Überblick zum aktuellen Stand der empirischen Management
Control Forschung und besprechen diese anhand dreier Literaturströmungen.
Im ersten Teil beschreiben wir welche Steuerungsmechanismen zur Verfügung stehen
und was die Management Control Forschung bisher dazu erarbeitet hat. Darauf
aufbauend beschreiben wir im zweiten Teil den sogenannten Kontingenzansatz, in
dem untersucht wird, wie der Unternehmenskontext die Anwendung und Wirkung
der Steuerungsmechanismen beeinflusst. Im dritten Teil gehen wir schließlich auf
Interdependenzen zwischen den Steuerungsmechanismen ein. In jedem dieser Teile
wird auf bestehende Forschungslücken hingewiesen. Im letzten Teil des Beitrags
wird schließlich ein Ausblick darüber gegeben, wie der Trend hin zur Wissensgesellschaft
sowie zur künstlichen Intelligenz und Big Data die Management Control
Forschung zukünftig prägen wird
An unprecedented social solidarity stress test
Get PDFWhile much of the emphasis has been on when and how economies may safely re-open due to the coronavirus pandemic, this article studies the undervalued workplace considerations therein. The initial responses of Member States to the pandemic are outlined for the purpose of setting out similarities and distinctions, but also and mostly to foreground an analysis to date of unresolved problems related to work. Important points for continued monitoring are also identified and an overview of some of the employment law considerations in re-opening workplaces are critically assessed. Consequently, teleworking garners particular attention due to its prominent role during the lockdown and its possible growing place in labour law in the near future
Low Risk Anomalies?
Get PDFThis paper shows that low risk anomalies in the CAPM and in traditional factor models arise when investors require compensation for coskewness risk. Empirically, we find that option-implied ex-ante skewness is strongly related to ex-post residual coskewness, which allows us to construct coskewness factor mimicking portfolios. Controlling for skewness renders the alphas of betting-against-beta and -volatility insignificant. We also show that the returns of beta- and volatility-sorted portfolios are largely driven by a single principal component, which is in turn largely explained by skewness
Vocational Business Students’ Conceptions and Misconceptions of Taxes as an Input forInstruction and Curriculum Development
Get PDFContext:
Tax evasion and tax compliance are important topics on a European level. Next to
regulations and fines, the understanding of tax-related issues impacts a tax compliance decision. Vocational business students already pay taxes and are potential future entrepreneurs who will increasingly have to deal with tax-related issues in the future. Tax-related content
is, therefore, integrated in the curriculum of business colleges in Austria. Information on
business students’ conceptions and misconceptions concerning taxes can serve as valuable input for instruction and curriculum development.
Approach: In order to explore the conceptions and misconceptions of taxes among potential
future entrepreneurs, students aged between 17 and 18 from business colleges in Austria were interviewed. Therefore, the technique of problem-centred interviews was chosen. The
material was then analysed by using Mayring’s content analytic method of structuring.
Findings: The students’ conceptions and misconceptions of taxes, the difference to scientific knowledge as well as possible reasons for the misconceptions are analysed and discussed.
The results show that misconceptions concerning basic principles of taxes exist, that students only have vague conceptions and little experience when it comes to income tax. They do not perceive themselves as taxpayers even though many of them have work experience and they regularly act as consumers and pay value added tax. Even though the students are more familiar with value added tax rates, misconceptions concerning the reasons behind the
differences in rates exist. Finally, most of the students only fragmentally remember the last
fundamental tax reform in Austria.
Conclusion: The findings as well as an analysis of the curriculum suggest that the students are missing basic knowledge on taxes as for example the difference between fees and taxes.
On a curricular level, knowledge important for the individual taxpayer should build the ground for further business-related content. Finally, background knowledge on why different forms of taxes exist and on tax reforms should foster a deeper understanding and complement the factual knowledge most students already possess