Pub Date : 2023-09-06DOI: 10.53880/2744-2454.2023.4.43
Robert F. J. Pinzolits
This article examines local political party organization of the SPÖ and its handling of the COVID-19 pandemic. The practices and initiatives adopted by local political, social, and democratic party groups in two Austrian regions, a rural town in Styria and an urban district in Vienna, during the COVID-19 pandemic were examined. Using Problem-centered interviews (PCI) and group discussions as instruments for data collection, it was investigated how these parties adapted their activities to maintain engagement and support from the population in the face of unprecedented challenges. The results showed that both parties transitioned to online formats for meetings and events. Measures such as telephone assistance for emotional support, projects to support local businesses, and social measures for those in financial need were introduced to meet the urgent needs of people in the communities. Despite some challenges such as fluctuating motivation, difficulties in maintaining online engagement, ICT competencies, and dealing with personal overload, local parties demonstrated resilience and adaptability during the crisis.
{"title":"Local Political Parties in Austria during the COVID-19 Era: A Comparative Case Analysis","authors":"Robert F. J. Pinzolits","doi":"10.53880/2744-2454.2023.4.43","DOIUrl":"https://doi.org/10.53880/2744-2454.2023.4.43","url":null,"abstract":"This article examines local political party organization of the SPÖ and its handling of the COVID-19 pandemic. The practices and initiatives adopted by local political, social, and democratic party groups in two Austrian regions, a rural town in Styria and an urban district in Vienna, during the COVID-19 pandemic were examined. Using Problem-centered interviews (PCI) and group discussions as instruments for data collection, it was investigated how these parties adapted their activities to maintain engagement and support from the population in the face of unprecedented challenges. The results showed that both parties transitioned to online formats for meetings and events. Measures such as telephone assistance for emotional support, projects to support local businesses, and social measures for those in financial need were introduced to meet the urgent needs of people in the communities. Despite some challenges such as fluctuating motivation, difficulties in maintaining online engagement, ICT competencies, and dealing with personal overload, local parties demonstrated resilience and adaptability during the crisis.","PeriodicalId":405801,"journal":{"name":"MAP Social Sciences","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126385899","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-05DOI: 10.53880/2744-2454.2023.4.31
Ivana Benjak, Doroteja Mandarić, Anica Hunjet
As organizations grapple with the transformative implications of business digitization, the intricate interplay between technological progress, sustainable development, and ethical responsibilities becomes increasingly apparent. This article explores the influence of gender diversity on business ethics within the digital environment. An elevated perspective, infused with an ethical approach embracing gender diversity, leads to a deeper and more holistic understanding of these multifaceted dynamics, poised to inform, and guide decisions over the long term. Research investigating the ethical inclinations of men and women in the business and digital realm reveals a noteworthy trend: women attribute higher importance to ethical standards in digital business compared to men. Women tend to exhibit a stronger moral inclination and are more attuned to unethical practices, particularly in the context of the challenges and complexities accompanying digital transition. The study uncovers that women display a lower tolerance for unethical behavior, including negotiation strategies, underscoring their more pronounced ethical stance. This discrepancy is attributed to women's deeper integration of morality into their self-identities, fostering heightened sensitivity to interpersonal dynamics and emotions, while men lean towards an independent and less reliant self-perception. Such gender-based disparities have the potential to significantly impact organizational leadership dynamics. However, it is crucial to refrain from overgeneralizing and assuming that male employees engage in unethical conduct more frequently than their female counterparts, particularly in contexts that prioritize moral leadership principles. Moreover, it is noteworthy that financial incentives possess the capacity to compromise the ethical compass of individuals, irrespective of gender. Still, gender plays a pivotal role in shaping ethical decisions, irrespective of whether they are made within a personal or corporate setting.
{"title":"Difference between genders in attitudes toward ethics in digital business. Evidence from Croatia","authors":"Ivana Benjak, Doroteja Mandarić, Anica Hunjet","doi":"10.53880/2744-2454.2023.4.31","DOIUrl":"https://doi.org/10.53880/2744-2454.2023.4.31","url":null,"abstract":"As organizations grapple with the transformative implications of business digitization, the intricate interplay between technological progress, sustainable development, and ethical responsibilities becomes increasingly apparent. This article explores the influence of gender diversity on business ethics within the digital environment. An elevated perspective, infused with an ethical approach embracing gender diversity, leads to a deeper and more holistic understanding of these multifaceted dynamics, poised to inform, and guide decisions over the long term. Research investigating the ethical inclinations of men and women in the business and digital realm reveals a noteworthy trend: women attribute higher importance to ethical standards in digital business compared to men. Women tend to exhibit a stronger moral inclination and are more attuned to unethical practices, particularly in the context of the challenges and complexities accompanying digital transition. The study uncovers that women display a lower tolerance for unethical behavior, including negotiation strategies, underscoring their more pronounced ethical stance. This discrepancy is attributed to women's deeper integration of morality into their self-identities, fostering heightened sensitivity to interpersonal dynamics and emotions, while men lean towards an independent and less reliant self-perception. Such gender-based disparities have the potential to significantly impact organizational leadership dynamics. However, it is crucial to refrain from overgeneralizing and assuming that male employees engage in unethical conduct more frequently than their female counterparts, particularly in contexts that prioritize moral leadership principles. Moreover, it is noteworthy that financial incentives possess the capacity to compromise the ethical compass of individuals, irrespective of gender. Still, gender plays a pivotal role in shaping ethical decisions, irrespective of whether they are made within a personal or corporate setting.","PeriodicalId":405801,"journal":{"name":"MAP Social Sciences","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115324796","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-25DOI: 10.53880/2744-2454.2023.4.15
Bojana Vukovljak
Using breakthrough technology, fintech companies have created new business models in the financial industry. This has a profound effect on the standard operating procedures, services, and products of the banking area, as well as on the incumbent institutions themselves. This rapidly growing business sector forces the whole banking industry to reconsider its previous business models. It also has implications for cost structure, efficiency, and future service delivery. Furthermore, these fintech startups appeal to the younger, more technologically sophisticated population. This underlines the crucial importance of dealing with fintechs in regard to their position and competitiveness. This article aims to provide insight into the evolution of fintechs in the banking sector. Furthermore, these companies’ success attributes should be emphasised, as well as the differences to an established bank. For this purpose, a descriptive and comparative literature review was conducted. In addition, a case study of the N26 business model was performed and analysed. According to the findings, there is a substantial knowledge about fintech startups and their business strategies . In addition, these companies have the potential to continue to establish themselves in the banking sector. The banking industry is still in need of significant development, which is why fintechs should be considered.
{"title":"The incorporation of fintechs into the banking sector: The fintech N26 as a case study","authors":"Bojana Vukovljak","doi":"10.53880/2744-2454.2023.4.15","DOIUrl":"https://doi.org/10.53880/2744-2454.2023.4.15","url":null,"abstract":"Using breakthrough technology, fintech companies have created new business models in the financial industry. This has a profound effect on the standard operating procedures, services, and products of the banking area, as well as on the incumbent institutions themselves. This rapidly growing business sector forces the whole banking industry to reconsider its previous business models. It also has implications for cost structure, efficiency, and future service delivery. Furthermore, these fintech startups appeal to the younger, more technologically sophisticated population. This underlines the crucial importance of dealing with fintechs in regard to their position and competitiveness. This article aims to provide insight into the evolution of fintechs in the banking sector. Furthermore, these companies’ success attributes should be emphasised, as well as the differences to an established bank. For this purpose, a descriptive and comparative literature review was conducted. In addition, a case study of the N26 business model was performed and analysed. According to the findings, there is a substantial knowledge about fintech startups and their business strategies . In addition, these companies have the potential to continue to establish themselves in the banking sector. The banking industry is still in need of significant development, which is why fintechs should be considered.","PeriodicalId":405801,"journal":{"name":"MAP Social Sciences","volume":"100 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132184376","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-09DOI: 10.53880/2744-2454.2023.4.8
I. Sučić, Ensar Mekić, Malcolm Duerod
The goal of this study is to raise awareness about the various risks associated with gambling. It will focus on the effects of gambling addiction on gambling intention and its implications for financial wellbeing. It is known from previous research that gambling influences the family’s functioning, as well as the work-related aspects of the individual’s life. The negative effects gambling has on the workplace are more severe, such as decreased work efficiency and theft. We were curious about these effects in Bosnia and Herzegovina as a country with many customers of gambling services. The rise of Internet and social media platforms has led to an increase in the number of people gambling. Our findings indicated that gambling addiction has statistically significant positive effects on gambling intention which consequentially has statistically significant, but negative effects on financial wellbeing of individuals. Considering this empirical evidence, we can recommend to related governmental and non-governmental institutions of Bosnia and Herzegovina to put this issue on their agenda and raise the awareness of society on negative effects of gambling addiction and gambling intention. On the other hand, we recommend future researchers to focus more on this important research problem and in that way provide foundations for solving the related social problem.
{"title":"Gambling Addiction, Gambling Intention and Financial Wellbeing in Bosnia and Herzegovina","authors":"I. Sučić, Ensar Mekić, Malcolm Duerod","doi":"10.53880/2744-2454.2023.4.8","DOIUrl":"https://doi.org/10.53880/2744-2454.2023.4.8","url":null,"abstract":"The goal of this study is to raise awareness about the various risks associated with gambling. It will focus on the effects of gambling addiction on gambling intention and its implications for financial wellbeing. It is known from previous research that gambling influences the family’s functioning, as well as the work-related aspects of the individual’s life. The negative effects gambling has on the workplace are more severe, such as decreased work efficiency and theft. We were curious about these effects in Bosnia and Herzegovina as a country with many customers of gambling services. The rise of Internet and social media platforms has led to an increase in the number of people gambling. Our findings indicated that gambling addiction has statistically significant positive effects on gambling intention which consequentially has statistically significant, but negative effects on financial wellbeing of individuals. Considering this empirical evidence, we can recommend to related governmental and non-governmental institutions of Bosnia and Herzegovina to put this issue on their agenda and raise the awareness of society on negative effects of gambling addiction and gambling intention. On the other hand, we recommend future researchers to focus more on this important research problem and in that way provide foundations for solving the related social problem.","PeriodicalId":405801,"journal":{"name":"MAP Social Sciences","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129142619","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-03DOI: 10.53880/2744-2454.2023.4.1
Željko Kukrin
Turizam je multidimenzionalni, složeni fenomen sa snažnim utjecajem na društvo. Također, turizam povezuje niz različitih dionika na određenom području, pa samim time tema društveno odgovornog poslovanja u turizmu postaje kompleksnija. Hotelijerska poduzeća tu imaju veliku odgovornost jer su u pravilu glavni kreatori razvoja turističkog proizvoda, značajan poslodavac te partner lokalnim poduzećima i obrtnicima, zbog čega svojim poslovanjem mogu značajno utjecati na to hoće li se i na koji način u nekoj destinaciji strateški promišljati, planirati i implementirati načela održivog turizma, odnosno hoće li turistička destinacija njegovati održivi turizam. Briga o okolišu, prostoru, zaposlenicima, resursima, lokalnim zajednicama i općenito društvu postaju više nego ikada važni čimbenici poslovanja hotelijerskih poduzeća. Žele li dugoročno biti uspješnima, hotelijerska poduzeća moraju uključiti elemente društveno odgovornog poslovanja u strateško i operativno poslovanje. To je važno za ekonomski uspjeh, ali i za procjenu isplativosti budućih ulaganja u hotele i ljetovališta (i greenfield i brownfield investicije). U pravilu se radi o dugoročnim ulaganjima u turističku imovinu na određenom prostoru, pa je izuzetno važno da se investicijama upravlja na društveno odgovoran način kako bi se sačuvala atraktivnost turističke destinacije i unaprijedio život lokalnog stanovništva. Također, prilikom ulaganja u izgradnju i rekonstrukciju hotela i ljetovališta morase voditi načelima održivog razvoja i brinuti o korištenju prostora, izgledu objekta, implementaciji sustava za efikasno upravljanje energijom, vodom i otpadom, te općenito voditi računa o trendovima održivog razvoja u turizmu. U tom smislu, važno je razumjeti koristi i isplativost društvenoodgovornog poslovanja u hotelijerstvu, kao i važnost uključenja čimbenika održivosti u ulaganja u hotelijerstvo.
旅游业是一个多层面的复杂现象，对社会具有重大影响。因此，旅游业将特定领域的许多不同参与者联系在一起，旅游业中的社会责任企业这一主题也变得越来越复杂。Hotelijerska poduzeća tu imaju velikku Responsibility jer su u pravilu glavni kreatori razvoja turistčkog produktku, značajan poslodavac te partnernim lokalnim poduzećima i obrtnicima, zbogčočo by their business they mogu značajno wpływjecati na to hoće li se i na koji sposób u nekoj destinaciji strategically promišljati, planirati i implementirati načelarživogo turizma, odnosno hoće li turistčka destinacija jegoatirživi turizam.在酒店业务中，对环境、空间、员工、资源、当地社区和社会的关注变得比以往任何时候都更加重要。为了取得长期成功，酒店企业必须在战略和运营中融入对社会负责的经营元素。This is important for economic success, or for the effectiveness of future investments in hotels and hotels (both greenfield and brownfield investments). U pravilu se radi o dugoronim ulaganjima u turistčku imovinu na određenom prostoru, je izuzetno svarbi da se investicijama upravlja na društvoveno odgovoran način kako bi se sačuvala atraktivnost turističke destinacije i unaprijedio života lokalnog stanovništva. U pravilu se o dugoronim ulaganjima u turistčku imovinu na određenom prostoru, je izuzetno svarbi da se investicijama upravlja na društvoveno responsan način kako bi se sačuvala atraktivnost turistčke destinacije i unaprijedio života lokalnog stanovništva.因此，在投资建设和重建酒店和度假村时，必须以可持续发展原则指导空间的使用、设施的外观、能源、水和废物有效管理系统的实施，以及旅游业可持续发展的趋势。U tom smislu, važno je razumjeti koristi i isplativost društovvenvenno odgovornog biznesa u hotelijerstvu, kao i važnost uključenja čimbenika održivosti u u ulaganja u hotelijerstvo.
{"title":"Održivi razvoj i društveno odgovorno poslovanje u hotelijerstvu","authors":"Željko Kukrin","doi":"10.53880/2744-2454.2023.4.1","DOIUrl":"https://doi.org/10.53880/2744-2454.2023.4.1","url":null,"abstract":"Turizam je multidimenzionalni, složeni fenomen sa snažnim utjecajem na društvo. Također, turizam povezuje niz različitih dionika na određenom području, pa samim time tema društveno odgovornog poslovanja u turizmu postaje kompleksnija. Hotelijerska poduzeća tu imaju veliku odgovornost jer su u pravilu glavni kreatori razvoja turističkog proizvoda, značajan poslodavac te partner lokalnim poduzećima i obrtnicima, zbog čega svojim poslovanjem mogu značajno utjecati na to hoće li se i na koji način u nekoj destinaciji strateški promišljati, planirati i implementirati načela održivog turizma, odnosno hoće li turistička destinacija njegovati održivi turizam. Briga o okolišu, prostoru, zaposlenicima, resursima, lokalnim zajednicama i općenito društvu postaju više nego ikada važni čimbenici poslovanja hotelijerskih poduzeća. Žele li dugoročno biti uspješnima, hotelijerska poduzeća moraju uključiti elemente društveno odgovornog poslovanja u strateško i operativno poslovanje. To je važno za ekonomski uspjeh, ali i za procjenu isplativosti budućih ulaganja u hotele i ljetovališta (i greenfield i brownfield investicije). U pravilu se radi o dugoročnim ulaganjima u turističku imovinu na određenom prostoru, pa je izuzetno važno da se investicijama upravlja na društveno odgovoran način kako bi se sačuvala atraktivnost turističke destinacije i unaprijedio život lokalnog stanovništva. Također, prilikom ulaganja u izgradnju i rekonstrukciju hotela i ljetovališta morase voditi načelima održivog razvoja i brinuti o korištenju prostora, izgledu objekta, implementaciji sustava za efikasno upravljanje energijom, vodom i otpadom, te općenito voditi računa o trendovima održivog razvoja u turizmu. U tom smislu, važno je razumjeti koristi i isplativost društvenoodgovornog poslovanja u hotelijerstvu, kao i važnost uključenja čimbenika održivosti u ulaganja u hotelijerstvo.","PeriodicalId":405801,"journal":{"name":"MAP Social Sciences","volume":"8 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133650901","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-16DOI: 10.53880/2744-2454.2023.3.1.65
Selma Delalić, Ermin Omeragić
Nationalism as an idea, movement and ideology denotes tendency of members of an ethnic group towards the establishment of an ethnically pure territory. Achieving this political goal, with superiority in relation to others as a guiding idea, often leads to jeopardizing sovereignty and territorial integrity and oppression and exploitation of other people. Nationalism has been a significant feature of the Russian society for centuries. Traditionally, the focus of Russian nationalism has been the preservation and strengthening of a large and powerful multi-ethnic state. Opposed to this imperial nationalism stands ethno-nationalism focused on the struggle for the interests of ethnic Russians. One of the main drivers of the Russian nationalism in the past couple of decades has been the country’s economic situation and the political tensions with the West. The Russian nationalist sentiment grew stronger after the annexation of Crimea and the beginning of war in Ukraine, being justified with a strong nationalist political narrative focused on ethnic Russians and the protection of their rights. Contrary to nationalists, realists advocate a more pragmatic approach to international relations, focusing on economic and social development. The aim of this paper is to research to what extent nationalism and realism have shaped political thought in Russia.
{"title":"The Influence of Nationalism and Realism on Shaping of the Political Thought in Russia with Special Emphasis on the Putin Era","authors":"Selma Delalić, Ermin Omeragić","doi":"10.53880/2744-2454.2023.3.1.65","DOIUrl":"https://doi.org/10.53880/2744-2454.2023.3.1.65","url":null,"abstract":"Nationalism as an idea, movement and ideology denotes tendency of members of an ethnic group towards the establishment of an ethnically pure territory. Achieving this political goal, with superiority in relation to others as a guiding idea, often leads to jeopardizing sovereignty and territorial integrity and oppression and exploitation of other people. Nationalism has been a significant feature of the Russian society for centuries. Traditionally, the focus of Russian nationalism has been the preservation and strengthening of a large and powerful multi-ethnic state. Opposed to this imperial nationalism stands ethno-nationalism focused on the struggle for the interests of ethnic Russians. One of the main drivers of the Russian nationalism in the past couple of decades has been the country’s economic situation and the political tensions with the West. The Russian nationalist sentiment grew stronger after the annexation of Crimea and the beginning of war in Ukraine, being justified with a strong nationalist political narrative focused on ethnic Russians and the protection of their rights. Contrary to nationalists, realists advocate a more pragmatic approach to international relations, focusing on economic and social development. The aim of this paper is to research to what extent nationalism and realism have shaped political thought in Russia.","PeriodicalId":405801,"journal":{"name":"MAP Social Sciences","volume":"21 8","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132580654","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-31DOI: 10.53880/2744-2454.2023.3.1.51
Miloš Lončarević, G. Kozina
The research paper discusses governance implications, benefits, and challenges of applying internationally recognized internal auditing standards to the newly emerging Decentralized Autonomous Organizations (DAOs) that have quickly gained traction in the past years and are currently totaling market capitalizations of more than USD 20 billion globally. It is analyzed how standards established for traditional centralized organizations are compatible with a decentralized, often anonymous organization that makes decisions democratically based on majority votes while most operations are conducted autonomously subject to pre-defined self-executing smart contracts. After the technological attributes of blockchains, smart contracts, DAOs and other general considerations are determined, each IIA standard is applied separately and results are drawn from a qualitative analysis. The publication contains the major conclusions from a literature analysis followed by a summary of conceptual obstacles to complying with the standards in case of selecting a DAO as an organizational form which could make their overall legality impossible in a context where the implementation of an IA function is mandatory. Additionally, it is summarized how choosing a DAO can contribute and/or challenge compliance with the standards while giving a glimpse into what internal auditing could look like in the future.
{"title":"Governance Implications of Applying Internal Auditing Standards to Blockchain-based Decentralized Autonomous Organizations (DAOs)","authors":"Miloš Lončarević, G. Kozina","doi":"10.53880/2744-2454.2023.3.1.51","DOIUrl":"https://doi.org/10.53880/2744-2454.2023.3.1.51","url":null,"abstract":"The research paper discusses governance implications, benefits, and challenges of applying internationally recognized internal auditing standards to the newly emerging Decentralized Autonomous Organizations (DAOs) that have quickly gained traction in the past years and are currently totaling market capitalizations of more than USD 20 billion globally. It is analyzed how standards established for traditional centralized organizations are compatible with a decentralized, often anonymous organization that makes decisions democratically based on majority votes while most operations are conducted autonomously subject to pre-defined self-executing smart contracts. After the technological attributes of blockchains, smart contracts, DAOs and other general considerations are determined, each IIA standard is applied separately and results are drawn from a qualitative analysis. The publication contains the major conclusions from a literature analysis followed by a summary of conceptual obstacles to complying with the standards in case of selecting a DAO as an organizational form which could make their overall legality impossible in a context where the implementation of an IA function is mandatory. Additionally, it is summarized how choosing a DAO can contribute and/or challenge compliance with the standards while giving a glimpse into what internal auditing could look like in the future.","PeriodicalId":405801,"journal":{"name":"MAP Social Sciences","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133805917","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-05DOI: 10.53880/2744-2454.2023.3.1.41
Nina Peter
Digitization is apparent. Due to this, business processes are transforming. Particularly for risk management, the digital revolution introduces amendment. Fresh chances are provided, while on the other hand, uncharted threats arise. Hence, risk management needs to actively adapt and change. The purpose of this paper is to understand if digitalization affects risk management. Subsequently, the focus is emphasized in innovations. In contrast to one another and concerning to one another, risk management facilitation and challenges are discussed. Twenty articles in financial journals provide the foundation of this paper and show that many companies are consulting firms such as the Big Four KPMG or Deloitte on the potential impact of technological advances. There are preparations and accompaniments for the implementation of new technologies. According to this, the premise is that the trend toward digitalization streamlines and expedites risk identification and subsequent risk assessment. Along with a case study on the current situation involving the company “Vienna Energy,” which is heavily covered in the media, a scientific literature search was conducted. The organization has been accused of poor risk management. The findings demonstrate that there is already adequate knowledge available, and many businesses are already aware of the advantages of new technologies. Digitalization has a huge impact on business processes and will result in risk management rationalization and change. Thus, this research can add new dimensions to the risk assessment process and, particularly, express the benefits and opportunities of non-analog methods.
{"title":"The connotation of digitalization for a company‘s risk management","authors":"Nina Peter","doi":"10.53880/2744-2454.2023.3.1.41","DOIUrl":"https://doi.org/10.53880/2744-2454.2023.3.1.41","url":null,"abstract":"Digitization is apparent. Due to this, business processes are transforming. Particularly for risk management, the digital revolution introduces amendment. Fresh chances are provided, while on the other hand, uncharted threats arise. Hence, risk management needs to actively adapt and change. The purpose of this paper is to understand if digitalization affects risk management. Subsequently, the focus is emphasized in innovations. In contrast to one another and concerning to one another, risk management facilitation and challenges are discussed. Twenty articles in financial journals provide the foundation of this paper and show that many companies are consulting firms such as the Big Four KPMG or Deloitte on the potential impact of technological advances. There are preparations and accompaniments for the implementation of new technologies. According to this, the premise is that the trend toward digitalization streamlines and expedites risk identification and subsequent risk assessment. Along with a case study on the current situation involving the company “Vienna Energy,” which is heavily covered in the media, a scientific literature search was conducted. The organization has been accused of poor risk management. The findings demonstrate that there is already adequate knowledge available, and many businesses are already aware of the advantages of new technologies. Digitalization has a huge impact on business processes and will result in risk management rationalization and change. Thus, this research can add new dimensions to the risk assessment process and, particularly, express the benefits and opportunities of non-analog methods.","PeriodicalId":405801,"journal":{"name":"MAP Social Sciences","volume":"100 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127113462","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-16DOI: 10.53880/2744-2454.2023.3.1.33
Christopher Schagerl, Lana Soldo
In 2013, the Belt and Road Initiative (BRI) was announced in Astana. It was expected to connect as the New Silk Road the producing East and consuming West. In line with this, Kazakhstan introduced a major infrastructure program called “NurlyZhol” to improve the logistic corridor. Now, after almost 10 years after its announcement it is worth seeing whether the country benefited from the programs and whether the expectations set up 10 years ago came true. Besides the literature, the experience of 10 experts in the region was used. Strong involvement of China, politically and economically, supports the development of the logistics corridor. Not only the logistics sector showed growth, potential also for the future, but the agriculture and renewable energy sectorsas well might light for the country’s economy as to the international experts. Negative impacts, due to hindrances on the land corridor, which goes partially through Russia to Europe, hinders the projects to use their full potential.
{"title":"The impact of the Belt and Road Initiative on Kazakhstan","authors":"Christopher Schagerl, Lana Soldo","doi":"10.53880/2744-2454.2023.3.1.33","DOIUrl":"https://doi.org/10.53880/2744-2454.2023.3.1.33","url":null,"abstract":"In 2013, the Belt and Road Initiative (BRI) was announced in Astana. It was expected to connect as the New Silk Road the producing East and consuming West. In line with this, Kazakhstan introduced a major infrastructure program called “NurlyZhol” to improve the logistic corridor. Now, after almost 10 years after its announcement it is worth seeing whether the country benefited from the programs and whether the expectations set up 10 years ago came true. Besides the literature, the experience of 10 experts in the region was used. Strong involvement of China, politically and economically, supports the development of the logistics corridor. Not only the logistics sector showed growth, potential also for the future, but the agriculture and renewable energy sectorsas well might light for the country’s economy as to the international experts. Negative impacts, due to hindrances on the land corridor, which goes partially through Russia to Europe, hinders the projects to use their full potential.","PeriodicalId":405801,"journal":{"name":"MAP Social Sciences","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128381085","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-27DOI: 10.53880/2744-2454.2023.3.1.25
Rosina Preis, Barbara Geyer
Digital literacy has become an essential form of literacy for the students of the 21st century. This development had been significantly accelerated by the Covid- 19 pandemic, when all students in Austria had to switch to distance learning at some point between the years 2020 and 2022. Based on a web-based survey conducted among Austrian EFL students, this paper aims to investigate the current status of digital literacy among 5th and 6th grade EFL students from their perspective. A special focus is placed on students who have received a digital device for e-Learning purposes within the school year 2021/2022. The following key results were observed: Students have a generally positive attitude towards e-Learning that also shows a connection to their level of digital skills. Furthermore, there are significant differences in experiences and attitudes toward e- Learning based on grade level. Further research into manifold areas of digital literacy could be beneficial in order to gain a deeper understanding of the topic and practical assistance for educators and students.
{"title":"The Facilitation of Digital Literacy in EFL Classes","authors":"Rosina Preis, Barbara Geyer","doi":"10.53880/2744-2454.2023.3.1.25","DOIUrl":"https://doi.org/10.53880/2744-2454.2023.3.1.25","url":null,"abstract":"Digital literacy has become an essential form of literacy for the students of the 21st century. This development had been significantly accelerated by the Covid- 19 pandemic, when all students in Austria had to switch to distance learning at some point between the years 2020 and 2022. Based on a web-based survey conducted among Austrian EFL students, this paper aims to investigate the current status of digital literacy among 5th and 6th grade EFL students from their perspective. A special focus is placed on students who have received a digital device for e-Learning purposes within the school year 2021/2022.\u0000The following key results were observed: Students have a generally positive attitude towards e-Learning that also shows a connection to their level of digital skills. Furthermore, there are significant differences in experiences and attitudes toward e- Learning based on grade level. Further research into manifold areas of digital literacy could be beneficial in order to gain a deeper understanding of the topic and practical assistance for educators and students.","PeriodicalId":405801,"journal":{"name":"MAP Social Sciences","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121784728","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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