Die Länder Zentraleuropas lassen sich nicht einfach als Nachholer der westlichen Modernisierung begreifen. Der Beitrag zeigt vielmehr auf, wie die technischen Entwicklungen in den Autofabriken Lohner in Wien und Austro-Daimler in Wiener Neustadt vor sich gingen und der leichte und leistungsstarke Benzinmotor den Flugzeugbau (die Taube von Etrich) und Luftschiffbau vorantrieb. Im Flugzeugbau war Österreich um 1910 führend. Das kreative Milieu in Wien wird daran deutlich, dass die Hauptverwaltung der Lohnerwerke bloß ...

This article explores the tensions during the Cold War between the need to have infrastructure to enable truck transport in the countries of the Eastern Bloc. Using “shortage economy” as the theoretical framework to analyse the Eastern bloc the article shows restrictions the shortage economy imposed on investments in infrastructure. The Western management started in the 1980s to let the enterprises’ transports to be carried out by external truck transport service providers – a policy which is known as “outsourcing”. ...

Beyond the perspectives of labour science and industrial sociology, in which extensive deepening of the division of labour can be crystallized as an element of consensus under Taylorism, the concept of Taylorism found its way into general intellectual history. In 1954, the German-American management expert Drucker ranked scientific management among the most important contributions of the USA to Western culture. The dissemination of the concept of Taylorism in Western culture outlined here points to a high rank of ...

Humanity faces significant environmental and social challenges, e.g., climate change (UN, 2019). Those challenges are, to some extent, addressed by politics. For instance, the European Union (EU) tries to address environmental topics, such as climate change, with the EU Action Plan on Financing Sustainable Growth to steer capital flows into more sustainable business models (EU, 2018). This regulatory development, in conjunction with a surging demand for sustainable investment solutions leads to a pressing need for ...

This dissertation deals with the institutional environment surrounding the private sector in the various emerging markets and developing economies (EMDEs) worldwide where most of the global population lives. Its primary purpose is to identify and combine theoretical aspects of new (sociological) institutionalism/neo-institutionalism to better understand the role of institutional environments in shaping business impacts on sustainable development. Institutions shape the behaviour of individuals as well as entire groups ...

The countries of Central Europe cannot simply be understood as catching up with Western modernization. Rather, the article shows how technical developments proceeded in the car factories Lohner in Vienna and Austro-Daimler in Wiener Neustadt, and how the light and powerful gasoline engine drove aircraft construction (the Taube by Etrich) and airship construction. Austria was the leader in aircraft construction around 1910. The creative milieu in Vienna is evident from the fact that the headquarters of the Lohnerwerke ...

Große Teile des „Gesetz[es] zur Modernisierung des Besteuerungsverfahrens“ traten am 1. Januar 2017 in Kraft. Mit diesem Gesetz wollte der Gesetzgeber eine Zeitenwende im steuerlichen Verfahrensrecht einläuten, indem er die seit langem in der Verwaltungspraxis verwendete Möglichkeit, Verwaltungsakte ausschließlich automationsgestützt zu erlassen, erstmals gesetzlich regelte. Kernstück dieses Gesetzgebungspaketes ist die erstmalige gesetzliche Regelung eines Risikomanagementsystems zur Prüfung von Steuererklärungen. In ...

This dissertation is motivated by the research results of Benigno and Fornaro (2014). Benigno and Fornaro (2014) research, how low interest rates impact the productivity of economies. This dissertation implements extensions of the Benigno and Fornaro (2014) model, that particularly address the capital accumulation, the production functions, and the technology accumulation. In doing so, this dissertation shows that some of the Benigno und Fornaro (2014) research results require specific assumptions, to qualitatively ...

Using a survey experiment among a special sample composed of art house cinema visitors, we investigate whether spatial climate messages increase subjects’ willingness to pay for an inclusion of public transport fares in cinema tickets as well as their willingness to use public transport in case such a combined ticket is introduced. Based on previous findings, we expect emphasizing the positive impact of public transport usage on the local level to have a greater effect on subjects’ preferences for public transport ...

This dissertation focuses on exploring how key elements of Industry 4.0 (I4.0), such as additive manufacturing (AM) and quantitative techniques/simulation, instigate the operations of an organisation towards the circular economy (CE). AM represents the technological foundation of future manufacturing which efficiently utilises materials avoiding unnecessary waste. Further, it could positively impact the transition towards CE by addressing issues related to the operations and supply chains while positively influencing ...