From Taken‐for‐Granted to Explicit Commitment: The Rise of CSR in a Corporatist Country

This article contributes to a thriving line of research that examines issue interpretation and social accounts in order to study the adoption and diffusion of organizational concepts and management practices. It employs the empirical example of the rise of corporate social responsibility (CSR) in Austria between 1990 and 2005 to investigate the complex role institutional pressures and social positions of actors play in the local adoption of globally theorized ideas. More specifically, the study reveals distinct patterns in rhetorical CSR adoption that illustrate the initial hesitation and reluctance of an established elite in the Austrian business community towards the Anglo‐American notion of ‘explicit’ CSR, while non‐elite actors who were less favourably positioned in the social order readily embraced the concept. It is in such a sense that CSR is nevertheless instrumentalized to challenge, reinterpret, or explicitly evoke the autochthonous idea of institutionalized social solidarity. Conceptually, this research takes into account social structure, actors' positions in the social order, and resulting divergent adoption motivations – i.e. the individual, yet socially derived, relevance systems of actors – and relates these to mechanisms and processes of institutional change.     

美国的反恐政策——从布什到奥巴马

美国作为"9.11"事件的受害者在全球范围内发起一场反恐战争。布什政府时期,以单边主义为主要特征的反恐政策成为"布什主义"的重要组成部分;奥巴马上台后对反恐政策做出了明显调整。     

Diferencias de satisfacción con el trabajo en Europa según nivel salarial

Los datos de seis olas (1996–2001) del Panel de Hogares de la Unión Europea (PHOGUE) indican que los trabajadores que cobran salarios bajos están mucho menos contentos que los que perciben una remuneración alta en el sur de Europa, si bien no ocurre lo mismo en los países del norte. Los empleos europeos de remuneración modesta no son forzosamente malos, aunque sí lo son en algunos países donde un sector de los trabajadores sufre de lleno el doble infortunio del trabajo mediocre con salario bajo. Las diferencias nacionales obedecen a las características propias de la transacción entre flexibilidad y seguridad, por lo que es esencial impulsar políticas que mejoren la calidad del trabajo.     

The demand for money in Austria

In this paper, the demand for real money M1, M2, and M3 is estimated for Austria over the time period 1965–96. The modelling takes place within the framework of a small vector autoregression. To estimate the demand for money, two-equation error-correction models are constructed, which contain the short-run dynamics and the long-run economic equilibrium. It is found that a stable money demand exists for all monetary aggregates. The long-run equilibrium of M1, after accounting for a structural break in 1979, can be characterised as a classical type of money demand, with no interest rate effects and an elasticity of one for real GDP. In the case of M2 and M3, we find a unit coefficient on income and a significantly negative influence of a long-term interest rate. The statistical properties of the estimated short-run money demand equations – considering in-sample and out-of-sample tests – are generally very good. First version received: October 1996/Final version received: April 2000     

ISO 14001 – experiences,effects and future challenges: a national study in Austria

More than 60000 organizations worldwide have implemented environmental management systems (EMSs). About 800 of them are located in Austria. As Austria was one of the leading countries in promoting the EU scheme EMAS, and as there has been no specific study on Austrian experiences with ISO 14001, the purpose of this study is to describe the experiences with and effects of ISO 14001 in Austria. The results show that ISO 14001 often leads to reduced environmental impact, especially in the area of waste. A strong driving force behind implementation is the expected improvement of an organization's image. The average repayment time on an investment in an EMS is less than two years. Legal compliance tends to be difficult to implement, but on the other hand it works well in daily practice. To develop an EMS into a sustainability management system, the two most important challenges are to improve coordination between the EMS and the organization's strategies and to synchronize the EMS with central value chains. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.     

La crisis del concepto prudencia a causa del tránsito de las normas nacionales austriacas de información financiera a las normas internacionales

As a member of the European Union (EU), Austrian nation has gradually incorporated International Financial Reporting Standards (IFRS), Normas Internacionales de Información Financiera (NIIF) in spanish, to its accounting and Disclosure of Financial Information processes in replacement of Local National Standards called Unternehmensgesetzbuch (UGB). During this process of convergence, prudence principle has been in crisis within IFRS conceptual frame because it has been changed by fair value principle. That is way this paper presents the basic principles of national Austrian, UGB, compared with those of the IFRS to analyze, first, the reasons why prudence concept went into crisis and, secondly, if fair value principle is right to replace it.     

Landscape governance for or by the local population? A property rights analysis in Austria

Diverse and unique landscapes not only are one of the key assets of Austrian tourism industry, but are also highly valued for local identity, quality of life and their ecological functions. Society tries to prevent unintended landscape change and thereby purposefully intervenes in landscape development by countless environmental regulations, contracts with landholders, agri-environmental schemes, landscape and nature reserves, food-related activities such as ‘eat the view’ and labels of origin. In the face of increasing state control and the growing influence of (inter-) nationally acting civil society groups, the paper poses the question whether the local population still has a saying in the governance of their landscape. Is it the local people, their costumes and institutions that shape the diversity and uniqueness of landscapes (i.e., the ‘root meaning of landscape’ [Olwig, K.R., 2002. Landscape, Nature, and the Body Politic. From Britain's Renaissance to America's New World. The University of Wisconsin Press, Madison.]) or is local peculiarity lost to national or international landscape control? The paper analyses the changing structures of use and control rights to Austrian landscapes and resulting shifts between locally driven and centrally controlled landscape change. The paper is a meta-analysis of ten empirically founded interdisciplinary research projects on cultural landscapes in Austria. The results are compared with international literature that indicates a loss of control of the local rural population over their natural resources. In the Austrian case however, the local population (re-) negotiates and (re-) interprets complex and conflicting international and state regulations according to their respective needs before concretizing them in actual land use practises. Some participation projects and self-governed local civic society movements integrate non-landholders. In few of homogenisation forces such as CAP and international regulations, diverse and unique landscapes call for the involvement of the local preferences, traditions, knowledge and skills—of both local non-landholders and landholders.     

Convinced,ambivalent or annoyed: Tyrolean ski tourism stakeholders and their perceptions of climate change

Its focus on snow-dependent activities makes Alpine winter tourism especially sensitive to climate change. Stakeholder risk perceptions are a key factor in adaptation to climate change because they fundamentally drive or constrain stakeholder action. This paper examines climate change perceptions of winter tourism stakeholders in Tyrol (Austria). Using a qualitative approach, expert interviews were conducted. Four opinion categories reflecting different attitudes toward climate change issues were identified: convinced planners, annoyed deniers, ambivalent optimists, convinced wait-and-seers. Although the findings generally indicate a growing awareness of climate change, this awareness is mainly limited to perceiving the issue as a global phenomenon. Awareness of regional and branch-specific consequences of climate change that lead to a demand for action could not be identified. Current technical strategies, like snowmaking, are not primarily climate-induced. At present, coping with climate change is not a priority for risk management. The findings point out the importance of gaining and transferring knowledge of regional and branch-specific consequences of climate change in order to induce action at the destination level.     

Recession 1983: Ten more years to go?

Recession is a Damocles Sword hanging on Western societies, and by reflex on the developing world. The analysis on causes, effects, and possible duration have led to highly controversial results. This article uses an original approach to model the process of long economic cycles, where only physical indicators are taken into account, like number of objects, weights, calories, and time with complete disregard of money, capital, and fiscal measures. From this particular angle economic behavior shows simple, stable, and predictable features, which may greatly help to construct an efficient economic theory. Concerning the recession proper, the model bring fresh support to the Schumpeter view, with time bunching of basic innovations, stable time constants to market saturation, and long waiting for the next bunch to rekindle the boom. Because recession is linked to societal time constants, sweeping solutions appear improbable but a self-consistent patchwork is suggested.     

低碳经济与奥巴马政府的新形象

以低能耗、低污染、低排放为基础的低碳经济是人类社会的一大进步。奥巴马政府推广低碳经济战略,参与国际合作机制,作出减排承诺,使得其政府在该领域的举措,带动了形象外交,为维护美国国家利益和增强国际领导力创造了新的契机。