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This study aims to demonstrate that the information content of a regional tourism satellite account (RTSA) is a very complex phenomenon and the complete impact of tourism is difficult to capture.

The study is based on the recommended framework for tourism satellite account-building and is concentrated on Lower and Upper Austria, two of the nine Austrian federal states. The RTSA provides an analytical framework of issues related to tourism economics and tourism policy as well as for model building, tourism growth analysis and productivity measurement.

Considering only direct effects, calculations showed that tourism made around 3 1/2 per cent of the Upper Austrian gross regional product. In case of Lower Austria, the relevant figure was around 1 percentage lower. Considering the direct and indirect effects, tourism contributed almost 6 per cent to the overall gross regional product of Upper Austria, and in Lower Austria, tourism contributed around 5 per cent to the overall gross regional product.

This paper is one of the first papers about considering (beside the direct effects) also the indirect effects of tourism and pointing out the true economic impact of tourism on the whole economy on a regional level.

The purpose of this paper is to present and discuss the methodological approach and the results of the investigation of greenhouse gas emission abatement costs in Upper Austria.

The assessment covers the quantification of marginal abatement costs (MACs) of greenhouse gas (GHG) emissions and the emission reduction potentials of various energy efficiency and fuel switch measures with a special emphasis on the heat, electricity and transport sectors in Upper Austria during the period from 2010 to 2030.

The expert‐based assessment in Upper Austria shows negative abatement costs for 19 of 56 evaluated strategies. While these measures are very efficient from an economic point of view, the remaining 37 measures are associated with higher costs. The evaluation reveals a significant reduction potential of 5.2 million tons CO₂e (which represent 21 per cent) of the current GHG emissions in Upper Austria for the examined period.

MACs are generally limited to a certain time frame. Furthermore, the expert‐based approach is based on several assumptions and neglects behavioural and learning aspects.

This contribution uses a multi‐criteria approach that reveals the economic efficiency and the ecological effectiveness of the considered strategies/technologies with regard to greenhouse gas emission reductions, the improvement of the overall energy efficiency, and the competitiveness of a fuel switch towards renewable energy sources. Drawing upon the findings of this study, policy recommendations can be elaborated and the necessary improvements of the regulative framework can be implemented.

Currently, owing to the influence of rapid globalisation, the issue of international and cross-cultural implementation of cross-cultural relationships is being widely discussed. This is also related to the readiness of graduates for international cooperation. The objective of this qualitative study is to identify and compare the requirements of company representatives from the Czech Republic – the Vysocina Region and Austria (Region Upper Austria) regarding the readiness of graduates to entering the workforce and the intercultural differences between the relevant regions.

A total of 20 Czech and Austrian companies from the relevant regions participated in the research. The results were obtained through in-depth guided interviews and a comparative method.

The qualitative study has theoretical implications in the context of new findings in the field of research. It contributes to the knowledge relating to the preparation of graduates for entering the workforce, and in the context of intercultural development, it extends this knowledge with the identified weaknesses of the mentioned preparation at the level of Czech or Austrian education.

The most effective and probable approach to enhance the development of cross-cultural competences in particular appears to be the integration of new techniques and content of education in the form of new subjects in cooperation with academics and practitioners from the particular country. Collaboration with these experts can build students' knowledge and skills from an intercultural environment to the highest degree possible.

In a study commissioned by the Federal Ministry of Economic Affairs, the Austrian Institute of Economic Research conducted a written survey of the Austrian hotel industry (hotels and similar establishments). The sample comprised more than 3,000 establishments in the three to five star category.

Increasingly complex societal challenges call for new, innovative solutions that social hybrid business models can provide. Social supermarkets (SSMs) are one example offering access to affordable food to people living in poverty while reducing food waste of nearby retailers. Finding the “right” location is an essential part of this retail marketing strategy. However, limited research has attempted to investigate the specific conditions of locational planning for hybrid and nonprofit retail organizations. This paper illustrates the case of Austria where SSMs are well established.

A GIS-based white space analysis was carried out to identify potential neighborhoods or rural areas for new social supermarkets with sufficient nearby demand, supply and no existing SSMs. The empirical parameters for this spatial analysis can be transferred to European countries with similar ecosystems. The authors collected a unique data set of 79 (2014) and 88 SSMs (2019) and 4,665 (2014) and 4,211 (2019) food retailers as (potential) suppliers to SSMs. To determine demand, the authors relied on small-scale integrated wage and income tax data and unemployment rates (2011) from Statistics Austria.

Overall, Austria has very good spatial access to grocery stores, including to SSMs. SSM access increased especially in the capital of Vienna between 2014 and 2019. The GIS-based white space analysis identified several other regions where residents have a high demand for affordable food with sufficient potential suppliers of surplus food but no SSM yet. Neighborhood-level findings are released as part of a publicly accessible spatial decision support system.

The methodology allowed a specific definition of the key areas of relevance by matching the demand for SSMs, calculated as the number of people with low incomes in the respective regions in Austria, with the supply of SSMs, calculated as the amount of potential food loss prevention by nearby retail stores. These parameters have proven to help in identifying the white spaces and therefore can be used in Austria and other European countries with similar ecosystems.

Presents an analysis of Austrian top managers and top management teams based on data gathered from Austrian managers in 301 separate organizations. Through the data collected, builds and presents a comprehensive picture of the current state of Austrian management. Also gives a profile of how Austrian managers compare in certain key competence areas with managers from some of the other European countries in which similar research has been conducted. Shows that in general, Austrian management teams have few interpersonal or value‐based interaction difficulties, but that their key problems, and the key development issues facing them, lie in their ability to understand and manage the structure of their organizations, long‐term issues, and the increasingly competitive and global markets and environments into which their companies are entering. Shows that it is these key areas which are the major sources of conflict, sensitivity, and difficulty within Austrian top management teams. Based on these findings, presents some management development recommendations for Austrian managers to assist in broadening their management competences and thus enhancing their personal, organizational, and business success.

The availability of an adequate pool of suitable labour is a key location factor for the labour‐intensive hotel and restaurant business. Yet, in spite of high unemployment (unemployment rate: 17,3%) and schemes to import foreign seasonal workers, the sector still encounters considerable difficulties in filling job vacancies. Of the many approaches towards elucidating the mystery of high levels of unemployment concurrent with a perceived scarcity of workers, key contributions are the high seasonal fluctuations in demand and the mismatch theory. The phenomenon of seasonal unemployment may be understood as a special aspect of demand scarcity. The seasonal dependence of tourism demand generates variations which in turn cause personnel to be fired at a grand scale at the end of a season. The mismatch theory goes a long way towards explaining a large part of the problems encountered in filling job openings while sectoral unemployment remains high. Key elements of the structural imbalance are qualifications and age, availability in terms of geography and time, and earnings expectations (including working conditions and career options). Further facts are also that the inflow of foreign workers keeps wages and working conditions down and drives austrian workers into unemployment or in other sectors. Overall, it appears that the future supply of an adequate number of qualified labour is a growing problem, because the need for operations to position themselves in the quality segment will raise the labour and qualification threshold.

Previous studies have looked at how socio‐economic and political factors play a role in consumers' ethical positions, but few have considered the role of religion which is a major driver of ethics. This paper seeks to address this.

From a survey of over 700 consumers this paper explores the similarities and differences between consumers' ethical positions in three different religions namely; Christian (from three countries), Islam, and Buddhism.

It was found that a reduced item scale measuring the two factors of Forsyth's idealism and relativism was applicable in all five religions, but variations were seen because of religious teachings. In particular, Austrian Christians were significantly less idealistic and relativistic than all other religions, even other Christians from the United States and Britain.

The results have implications for measuring ethical positions internationally and for developing ethically based marketing messages and products.

The paper shows for the first time how ethical positions are affected by religions and should be of interest to marketers involved in ethics research and ethical marketing.

This chapter explores the role of Creative Tourism in territorial development, highlighting the differences between urban and rural territories. The dynamics of creative development and tourism must be assumed as an advantage for rural territories in times of exhaustion of the growth model of large cities, climate change and COVID-19 disease. This is a new scenario that these territories must profit from, as they continue to face challenges to capture investment, tourists and to offer sustainable models. Urban studies of creative industries and initiatives have been taking place in big cities for several decades now, marginalising small cities and, more specifically, rural areas. Some examples at an international level are highlighted in this chapter, with Southern Europe specifically in focus. Therefore, Creative Tourism appears as a key development option for distinct reasons and aims. First, it answers to the need for tourism to reinvent itself as well as to the need for destinations to do something different in a saturated market. It can also meet the desire of tourists for more fulfilling and meaningful experiences. However, which role can each type of territory play in the present, and how can these territories reach development through Creative Tourism?