奥中烹饪高等职业教育模式之比较——以奥地利TFBS学院和浙江旅游职业学院为例

该文以奥中两所高职院校为对象,从国家职业教育背景、专业设置、学生学习与实习就业、实验室建设和师资队伍建设等五方面对烹饪教育模式进行了比较分析,提出对浙江旅游职业学院烹饪教育发展的建议。     

Sectoral and Aggregate Technology Shocks:Is There a Relationship?

We analyze sector-specific shocks in productivity and demand in 19 manufacturing sectors of the Austrian economy. Based on a structural vector autoregressive model (SVAR) with long-run restrictions developed by Galí (1999) we extract technology and non-technology shocks from sectoral and aggregate data. We study their patterns and relationship by means of a principal components analysis and find a close association of sectoral and macroeconomic non-technology shocks but only a very weak association for technology shocks. Impulse response analysis indicates that for almost all manufacturing sectors as well as the aggregate Austrian economy productivity growth rates experience an immediate increase due to positive technology shocks while hours worked decline. Thereby we confirm Galís results on the level of Austrian manufacturing industries. From regression analysis, we find that our shocks are closely associated to employment growth and output growth but not to investment growth and that the reaction is different for the aggregate economy and manufacturing industries.JEL codes: D24, E23, E32, O30We thank Werner Müller and the participants of the 2004 conference of the Austrian Economic Association (NOeG) for helpful comments. We would like to thank an anonymous referee for many helpful comments that led to a substantial improvement of the paper. The usual disclaimer applies. This research project was supported by a research Grant (Project Nr. 9800) of the Jubiläumsfonds der Österreichische Nationalbank (OeNB).     

Attitudes Towards Paying Taxes in Austria: An Empirical Analysis

People mostly pay their taxes although there is a low probability of getting caught and being penalized. Thus, new attempts in the tax compliance literature try to go beyond standard economic theory. This paper examines citizens attitudes toward paying taxes – what is sometimes termed their tax morale, or the intrinsic motivation to pay taxes. Tax morale may be a key determinant to explain why people are honest. However, there are very few papers that explore the concept of tax morale theoretically and empirically. This study, based on the World Values Survey and the European Values Survey, therefore attempts to fill this gap in the literature, focusing on tax morale in Austria. Societal variables such as trust or pride have been identified as key determinants that shape tax morale in Austria. Furthermore, a lower perceived compliance leads to a decrease of tax morale, which indicates that social comparisons are relevant. The results also show a decrease of tax morale between 1990 and 1999, although Austrias taxpayers still have a very high tax morale compared to other European countries.     

Going Beyond Impact Factors: A Survey‐based Journal Ranking by Agricultural Economists

A consistent and comprehensive ranking of journals relevant for agricultural economists cannot rely on impact factors for at least two major reasons: (i) the scientific database by Thomson Reuters, on which the standard impact factor is based, includes only a very limited number of relevant journals; (ii) the standard impact factor cannot be compared across research fields of different sizes. Survey‐based journal rankings may overcome these problems. We report on such a survey‐based ranking initiated by the Agricultural Economics Associations of Germany and Austria. Results of the ranking and a classification of journals, i.e. a rating, are provided for 160 selected journals. Scientific quality is assessed by an index based on the researchers’ perception of the quality standards of each journal and of the quality of its published articles. The survey‐based ranking allows a much more comprehensive and consistent ranking than the impact factor, as specific agricultural economics journals can be directly compared with neighbouring economic and interdisciplinary journals to which agricultural economists submit their work. The low impact factors of core agricultural economics journals are put into perspective. The scientific quality of the top agricultural economics journals is assessed as being rather high and above most of the relevant interdisciplinary journals from agricultural and food sciences that are typically characterised by higher impact factors. Agricultural economists’ perceptions on the scientific quality of the journals vary more across journals than perceptions of their relevance.     

On the Autocorrelation of Growth Rates

This paper studies the serial autocorrelation of annual growth rates in employment for selected Austrian service industries over a 30-year period using quantile regression techniques. The autocorrelation of growth rates provides important information on firms growth processes. We find that the growth patterns of micro firms are strikingly different from the growth patterns of small, medium-sized and larger firms. First, we do find a positive dependency of growth on size for growing micro firms, while this relationship is negative for the other size groups. Second, growing micro firms are subject to negative autocorrelation of annual growth rates making sustained growth a very rate occurrence, while larger growing firms usually display a positive autocorrelation suggesting that high growth episodes of larger firms stretch over a longer time horizon. This indicates that the growth of micro firms in particular is characterized by a rather lumpy growth profile. Furthermore, we find that the autocorrelation patterns are asymmetric with regard to decline and growth.     

The relationship between efficiency and profitability with respect to the size of firms: An empirical investigation for Austria

In this paper, an attempt is made to investigate the performance of Upper-Austrian firms by size class. Considering the six derived hypotheses, why small firms have a better performance measure, some of the hypothesis with respect to profitability and labour cost efficiency are confirmed. On average, the gross residual quota (profitability measure) of small firms is higher than the one of medium-sized and large firms. However, a similar result could not be found for the productivity development. Considering the influence of the firm size on the productivity measure, there is in three out of four cases no statistically significant influence at all and in one case the opposite result is obtained indicating the larger the firm, the higher is the productivity. In the case of labour cost efficiency, the hypothesis (the smaller the firm the lower the labour cost per employee) is clearly confirmed.     

奥地利科研在可持续发展进程中的作用及其所形成的新局面和新特点

本文通过对奥地利可持续发展近二十多种情况的盘点，全面分析和总结了奥地利科研在奥地利可持续发展进程中发挥的作用、由此生成的新局面及新特点。文章对奥地利可持续发展历程、与此相关的科研活动、形成的规划和已取得的成效以及对未来经济发展的设计进行了详细的描述，对国家层面现行科研管理及促进体系、应用研究机构现状、产学研联盟组织与分布和现有科技强项加以系统的归纳和介绍。通过本文，可了解奥地利近二十年来科研围绕国家经济发展的开展情况、国家自主创新体制的形成以及当前科研主攻的方向。同时，本文还对值得借鉴的几点经验进行了概述。     

Success factors for new businesses in Austria and the Czech Republic

New business start-ups play a significant role in maintaining as well as creating a functional market economy. However, as the business environment differs in established and emerging market economies, it seems appropriate to examine whether start-up success factors also differ in this context. This paper presents a comparative analysis of success factors for start-ups in early development stages in the traditional market economy of Austria versus the emerging market economy of the Czech Republic. The comparison uses binary logistic regression analysis and is based on an Austrian sample of 296 new businesses from 1998 and a Czech sample of 459 new businesses from 2000. This analysis reveals that the composition of significant success predictors differs in the two samples in question. In Austria, success in the early development stage can mainly be predicted on the basis of start-up process characteristics as well as two aspects of the entrepreneur's personal environment, while personal characteristics, personality traits and resources have no significant impact. In the Czech Republic, on the other hand, characteristics of the start-up process are also important, but in a different composition than in Austria. In addition, one aspect related to personality (i.e. need for achievement) as well as start-up resources play an important role in predicting entrepreneurial success in the Czech sample. As a result, the results support the hypothesis of the cultural embeddedness of entrepreneurship.     

奥地利应对金融危机的科研新举措

全球经济衰退使奥地利2009年度的科研投入受到极大影响，同比增长出现大幅下降，使2010年R＆D总经费投入占国内生产总值3％的目标难以实现。奥地利在发明专利申请方面也呈现出逐年递减的趋势。为应对危机，奥地利一方面保证政府公共财政对科研投入的增长；另一方面努力促进产学研相结合，将光伏产业和电动汽车作为未来经济技术的增长点而给予重点支持。     

世界审计组织和最高审计机关的职责及贡献

在对政府审计面临的崭新挑战以及全球总体发展态势进行描述的基础上,从国际层面诠释了世界审计组织应对挑战所担负的职责及作出的贡献,并以奥地利最高审计机关为例证,从国家层面阐述了应对挑战作出的贡献,最后概述了从国际及各国政府审计发展中所获得的启示。