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Foundations in Austria - Roles and visions by Mag Marion Kern

Foundations in Austria - Roles and visions

by Mag Marion Kern
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Book cover type: Paperback
  • ISBN13: 9783638699884
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 256
  • Original Price: USD 74.5
  • Language: English
  • Edition: N/A
  • Item Weight: 341 grams
  • BISAC Subject(s): Management

Doctoral Thesis / Dissertation from the year 2003 in the subject Business economics - Miscellaneous, grade: 3 (C), Vienna University of Economics and Business (Sociology), language: English, abstract: Ausgehend von einem internationalen Forschungsprojekt beschäftigt sich die Dissertation mit der Frage nach Rollen und Visionen österreichischer Stiftungen sowie deren Zukunftsperspektiven. Es wurden Änderungen vorgenommen, die speziell für Österreich gültig sind. Die vorliegende Arbeit bietet Einblick in die geschichtliche Entwicklung des österreichischen Stiftungssektors, behandelt die zwei Gesetzesgrundlagen - BStFG und PSG, die die Stiftungslandschaft spalten - und beschreibt das Feld heimischer Stiftungen sowohl mittels Charakterisierung und Klassifikation von Stiftungen als auch anhand konkreter Zahlen. Eine empirische Untersuchung, bei der Experten und Stiftungsvertreter befragt sowie schriftliche Unterlagen ausgewertet wurden, führte zur Ausarbeitung von 6 Fallstudien, anhand derer die Forschungsfragen aufgerollt und beantwortet werden. Die Diskussion basiert einerseits auf theoretischen Grundlagen von Wohlfahrtsstaat und NPO-Sektor allgemein, andererseits auf den Resultaten der Studien. Die Zukunft betreffende Aspekte wie das sich ändernde soziale und politische Umfeld, EU-Erweiterung sowie organisationsspezifische Faktoren werden erörtert. Die Untersuchung hat zu einem neuen Rollenmodell österreichischer Stiftungen geführt. Am wichtigsten bei gemeinnützigen Institutionen sind Ergänzung der staatlichen Aktivitäten, Bewahrung künstlerischer oder kultureller Leistungen und die Förderung sowohl von Innovation als auch Pluralismus während Privatstiftungen mit rein eigennützigem Zweck vor allem ein Kapitalmarktinstrument darstellen. Betreffend die Zukunft sind keine grenzüberschreitenden Aktivitäten geplant, innerhalb Österreichs wird jedoch eine steigende Bedeutung von Stiftungen erwartet, da sich der Staat immer mehr aus seiner sozialen Verantwortung zurückzieht

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