As part of this year's "Maak Week", the two researchers from the Liechtenstein School of Architecture Livia Herle, MSc Arch, and Dipl.-Ing. Dr. sc. Wolfgang Schwarzmann were able to accompany and support the students from the University of Antwerp in their learning and working process.

It is easy to see that the University of Liechtenstein and the University of Antwerp are not in close proximity to each other. All the more impressive, however, is the fact that craftsmanship is firmly anchored in the architecture curriculum at both universities.

In the run-up to "Maal Week", the 80 or so participating students had already been allocated various specific locations on the campus of the University of Antwerp and in several museums in the city. In a concept phase lasting several weeks, they worked in groups of four to develop a suitable piece of furniture based on a spatial analysis, which was then tested for feasibility as a 1:1 sample. During "Maak Week", which can be translated as "Make Week", the benches specially designed for the museums were then produced. Mario Rinke, professor at the University of Antwerp, and Allessandro Tellini from ETH Zurich designed and implemented the course and supervised the students over the course of a semester.

Every bench is unique; every process a challenge

In addition to spatial criteria, this furniture, some of which was very different, also had to meet other requirements. For example, all benches were made without steel parts, without screws or nails and only from solid wood. The tools required for this were also reduced to the simplest tools such as a chisel, a handsaw or (at least) a cordless drill. For the students, these specifications brought further challenges in terms of the wood joints and the necessary processing steps.

Manual work as a didactic concept

The University of Liechtenstein also has an architecture course with a corresponding focus on craftsmanship. With the "Craft" focus anchored in the curriculum, students are taught material-specific specialist knowledge of basic building materials such as stone, wood and steel. In addition to this, the courses repeatedly involve working in actual size, with real building materials and on a 1:1 scale. What is a time-consuming and material-intensive way of working in the classroom brings great added value to architecture studies in particular. In addition to the ability to express themselves creatively, students are taught an awareness and sensitization for building materials and the associated working processes.

Training sets the course for the profession

What does it mean to want to produce a construction "flush"? How can a timber connection be designed to be aesthetic, functional and load-bearing? What skills and professions are required to implement a project?

While these questions can only be answered to a limited extent in everyday office life, they still have a central influence on the feasibility and the associated costs of a construction process. As part of teaching formats such as "Maak Week" or the "Craft" studio at the University of Liechtenstein, students are confronted with both the design and production process. The consequences of their own design ultimately influence the success or failure of a design. Whether the bench lasts in the end, whether it is comfortable and whether visitors actually like it thus becomes a central question in the work process.

Lifelong learning in teaching too

This mobility gave Livia and Wolfgang numerous insights into the didactic concept, the teaching and learning process and also the perspectives of the students and teachers. The insights gained during the 'Maak Week' will thus be taken up and incorporated as a direct enrichment for teaching at the University of Liechtenstein. Many thanks go to the University of Antwerp, to Prof. Mario Rinke and Allessandro Tellini for their insights and to the University of Liechtenstein for making this joint work possible.

A comprehensive new study published in the Journal of Accounting and Taxation reveals intriguing connections between tax avoidance, environmental performance, and corporate reporting.

The article titled "The Impact of Tax Avoidance and Environmental, Social, and Governance Performance on the Cost of Equity Capital: Evidence from China" — co-authored by Johannes Schneider, Associate Professor of Data Science & Artificial Intelligence at the University of Liechtenstein — explores how companies use tax information in their corporate social responsibility (CSR) reports.

Key Findings of the Study:

• CSR and Taxes: The study analyzed 2,984 CSR reports from 22 countries and found that companies tend to disclose only limited tax information. Instead of presenting comprehensive strategies, they often frame tax payments as a social good. Of the 107 reports from companies based in Switzerland, 67.3% included tax information, and 34.6% highlighted the benefits of tax payments for the public and society.
• Symbolic Disclosure: There is a negative correlation between strong environmental performance and tax-related CSR disclosures. Companies with weaker environmental records often use tax topics to enhance their public image.
• Tax Avoidance: Firms engaging in tax avoidance tend to portray their tax payments in a positive light — particularly in the U.S. — using this information to preserve or restore their reputation.
• Disclosure Motivation: Companies use tax-related CSR disclosures to emphasize good performance and improve their public image.

Relevance and Implications:

At a time of increasing demands for transparency and environmental responsibility, this study offers valuable insights into corporate reporting practices. It shows that tax information is often used strategically by companies to boost their image without necessarily providing substantial additional information or taking meaningful action. These findings are of interest to both standard setters and readers of CSR reports.

The original article is published in the Journal of the American Taxation Association: https://www.uni.li/de/forschung/forschungsaktivitaeten/veroeffentlichungen/publikationen/@@publication_detail/9604.67

At the prestigious European Conference on Information Systems (ECIS) 2024—one of the world’s most significant gatherings for academics and practitioners in the field of information systems—Lijo Johny and Associate Professor Johannes Schneider from the University of Liechtenstein, together with their colleague Hannes Dechant from the Technical University of Munich, presented a new study that could revolutionize product design.

The Problem: Too Much Dependence on Data Experts

Machine Learning (ML), a subfield of Artificial Intelligence, has the potential to transform product design. However, challenges remain: engineers, as domain experts, often rely heavily on data scientists to understand and apply complex ML models. This leads to three major issues:

• A lack of digital support systems for decision-makers
• Excessive reliance on data scientists
• Insufficient ML skills among domain experts

The Solution: An Intelligent Assistance System for Design Engineers

In their ongoing research, the authors have developed an ML system specifically designed to support engineers in their work without requiring constant help from data scientists.

Imagine being able to utilize complex ML models without being a data expert yourself. This new system promises exactly that: a user-friendly, web-based application that helps engineers accelerate their design processes while also fostering a better understanding of the role of data science. This makes working with advanced technology easier and more efficient.

About the Conference:

The European Conference on Information Systems (ECIS) is the flagship conference of the Association of Information Systems in Region 2, which includes Europe, Africa, and the Middle East. It is considered one of the most important international gatherings of researchers and practice-oriented experts in the field of information systems.

Further Information:

The original article is available in the AIS Electronic Library (AISeL) under the ECIS 2024 Proceedings: Taking Data Scientists Out-of-the-Loop in Knowledge Intense Analytics — A Case Study for Product Designs (aisnet.org).