Deloitte Research Prize

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On December 13, 2011 Deloitte hosted the now traditional awards ceremonies for the best bachelor’s theses of the Finance, Taxation and Accounting Degree Programme in Vienna’s first district.

Ten bachelor’s theses were submitted to the Deloitte Research Prize foundation by the Institute of Finance, Taxation and Accounting. Five of these works were shortlisted by a Deloitte expert jury, and their authors invited to present their theses on December 13, 2011 in Deloitte’s offices.

The student nominees and their works, this year on a broad range of subjects, are as follows:

• Tanja Enzenhofer: “Risks in the Telecommunications Industry measured in Terms of Beta Factors” (supervisor: Stefan Trappl)
• Christine Eßl: “Deductibility of Charitable Donations as per §4a Z3 and §4 EStG 1988“ (supervisor: Prof. Wolfgang Kainz)
• Silvia Steininger: “Instruments of Human Resources and Organisational Development in Relation to Job Satisfaction. An Empirical Study of Non-monetary Motivaters at the Sparkasse Waldviertel-Mitte Bank” (supervisor: Prof. Robert Pichler)
• Sabine Waltner: “The Historical Development of Input Tax Reduction Laws Concerning the Leasing Abroad of Automobiles in the EU Since Austria’s 1995 Accession” (supervisor: Prof. Wolfgang Kainz)
• Cornelia Wolf: “Consolidated Companies’ Accounting Treatment in Consolidated Financial Statements of Special-purpose Companies in Austria in Comparison with Germany“ (supervisor: Prof. Wolfgang Kainz)

After the authors had given outstanding presentations on the big stage – almost all of the class of 2012 were in attendance – the Deloitte expert jury deliberated while students enjoyed a cornucopia of refreshments.

The Awards Ceremony

Silvia Steininger won first prize and a € 1,500 cash prize for her empirical work. Second place and € 750 was taken by Sabine Waltner, and Tanja Enzenhofer won the third prize of € 500. “Of course, our decision was not an easy one at all,” admitted Deloitte executive Robert Platzer. The time-consuming survey, whose high response rate of 83 % visibly met with the approval of its target companies, as well as the application to business practice through discussions of the results and actions taken in the companies themselves ultimately led to our selection of Ms Steininger’s study, commented the jury.