The Impact of Corporate Taxation on Social Inequality: A Case Study of selected OECD Countries

The relevance of corporate taxation in the context of redistribution has recently been undermined, meanwhile, income and wealth inequality are globally on the rise. Profit shifting, tax avoidance, deductions, and exemptions in current international tax practices have contributed to lower tax revenues worldwide, splitting the consideration of corporate tax rates into two: statutory vs effective. In light of this, this thesis examines the relationship between corporate taxation and social inequality. The effects of statutory and effective tax rates on both income and wealth inequality (measured by their respective Gini-coefficients) are compared. A panel data regression model was carried out using SPSS. The model was applied to a selection of 10 OECD countries, spanning over a 6-year period from 2017 to 2022. The regression model indicates a significant relationship between income inequality (income Gini-coefficient) and the two corporate tax rates (estimates of -0.332 for statutory and -0.311 for effective). However, a significant relationship between wealth inequality (wealth Gini-coefficient) and the two tax rates was not identified. In addition, limitations regarding heteroscedasticity, potential endogeneity issues, and the small data set were addressed in detail but not completely ruled out. Implications include the effectiveness of progressive corporate taxation as a redistributive tool in the case of income inequality and the investigation of alternative taxes for tackling wealth inequality. The need for policies that push for easier attainment of data on wealth inequality is crucial for future research on the matter

Exploring the Impact of Ecolabel Elements on Consumer Product Perception and Purchase Intention

Ecolabelling is a tool that aims to engage consumers in making more sustainable choices, by communicating the environmental characteristics of a product. Previous studies have emphasized the significant impact of design and ecolabel elements in capturing consumers’ attention and influencing their preferences. However, only a limited number of studies have explored the effect of individual ecolabel elements and their orchestration in regard to visual attention and consumers perception, particularly in the context of textile products. The aim of the present study was to provide new insights into effective ecolabel design practices by investigating the influence of color, visual symbol, and text on consumers’ visual attention, environmental product perception and purchase intention. The current study employed a mixed method approach, combining quantitative and qualitative methods. The integrated methods included a review of existing ecolabels in the textile industry, an eye tracking experiment with sixteen custom-designed ecolabels, questionnaires, interviews, and a card sorting task. Visual attention was measured with the eye tracking, while other methods were employed to deepen the understanding of consumers’ perception and reasoning behind their decision-making. The results of the study revealed that the green ecolabels with natural symbols, such as Cotton and Leaf, received the highest environmental friendliness and purchase intention ratings, with the green Cotton ecolabel demonstrating the highest rate of visual attention engagement. In contrast, blue ecolabels were perceived as less environmentally friendly, particularly those with the visual symbols unrelated to nature. In addition, precise environmental claims with numerical data, such as “90% Organic cotton”, in combination with a website link, had a positive impact on trust and environmental perception. However, their role in visual attention and environmental perception was found to be less significant compared to the color and visual symbol. The findings contribute to textile research, highlighting the importance of the ecolabel context, visual symbol and color in ecolabel design, and providing new insights about visual attention patterns. The study outlines practical recommendations that can be utilized by professionals developing or redesigning ecolabels, in order to effectively communicate the characteristics of sustainable products

Development of a Key Performance Indicator Based Method for the Evaluation of Scan Strategies

In the Laser powder bed fusion of metal, the laser beam melts and fuse the powder material to produce the part layer by layer. The scan strategy, which defines the pattern in which the laser moves on the powder bed, affects the mechanical properties, residual stress and quality of the parts. There are many scanning strategies and it is difficult to select the appropriate scanning strategy based on the required quality of the parts. In this thesis, key performance indicators related to scanning strategy are developed, based upon the literature, which can influence the quality of the parts like high density and low surface roughness. The developed KPI is used to evaluate the scanning strategy of printed parts and their results on surface roughness and density. The developed KPIs are integrated into custom software to collect the data for evaluation of scanning strategy. The correlation analysis is also performed to understand the relation between developed KPI and quality of the parts (surface roughness and density). The results shows that developed method can be used for evaluation of the scanning strategy but it needs to be further improved to get more accurate results

Evaluating Tool Support for User-Centric Requirements Engineering in Software Development: A Jira-Based Approach

User requirements are important for a successful software development process, yet their effective integration throughout the development lifecycle remains challenging. This study evaluates requirements engineering (RE) tools and addresses the gap in the requirements engineering process and the systematic integration of user requirements into development processes. After literature review and expert evaluations, a framework was established for the evaluation of RE tools across key dimensions. This evaluation revealed significant limitations in requirements management and analysis capabilities. A Jira-based prototype was developed using Atlassian Forge, consisting of an Issue Panel for requirement-to-issue linkage and a Global Page for the rest of the requirement engineering process, with its main goal being to integrate user requirements in the software development lifecycle. Testing with 16 participants proved high satisfaction (mean of 4.382/5) and effectiveness in integrating requirements into development workflows (mean of 4.438/5). The study also provides areas for future improvements, useful for the future work to be done in the field

Development of a Web-Based Tool for Estimating Lifecycle CO₂ Emissions of Electric vs. Diesel Vehicles in Germany

Due to rapid technological development, the transport sector has emerged as one of the most difficult areas to reduce decarbonization, balancing its high global greenhouse gas emissions. In Germany, the shift from internal combustion engine vehicles (ICEVs) to electric vehicles (EVs) has become a key focus of national and EU climate policies. Nevertheless, the transition to EVs is associated with a multitude of factors that need to be considered, including emissions from manufacturing, the energy used during operations, and post-operational treatment. This thesis focuses on the design, development, and refinement of a web-based CO₂ Lifecycle Emission Calculation tool that compares cradle-to-grave emissions of EVs and diesel ICEVs based on different driving scenarios in Germany. It is based on Life Cycle Assessment (LCA) Methodology as indicated in ISO 14040/14044. With the tool, the manufacturing, operational, and end-of-life emissions are estimated based on validated datasets from peer-reviewed literature and authoritative bodies (IPCC, IEA, UBA). The tool’s modular structure, which was developed in Python with the Streamlit framework, also allows for other languages to be added, selection of the region’s grid mix, scenario comparisons, and results visualization in multi-level dashboards. Findings of the literature review show that the tool is accurate for both types of vehicles as the known lifecycle emissions ranges for both types are captured. Carbon payback periods for EVs ranged from less than three years to over eight years depending on the grid context, from renewable-rich to coal-intensive. Sensitivity analysis demonstrates that both grid CO₂ intensity and annual mileage hold the greatest influence over lifecycle results. This research contributes to sustainability as it fills the void that exists between academic LCA models and consumer-facing applications with a transparent, reproducible, and user-configurable decision-support tool. Improvements can be made by incorporating real-time grid emission data, expanding the vehicle datasets, and including additional CO₂ environmental impact categories

Evaluierung eines Onboarding-Konzepts im Rettungsdienst mit Handlungskonzeptempfehlung

Der Rettungsdienst in Deutschland steht angesichts steigender Einsatzzahlen, des demographischen Wandels und veränderter Erwartungen an Arbeitgeber:innen vor der zunehmenden Herausforderung ausreichend Fachkräfte zu gewinnen und zu halten. Vor diesem Hintergrund gewinnt Personalmarketing zunehmend an Bedeutung. Der Erstkontakt im Rahmen des Onboardings ist ein entscheidender Faktor, um Integration, Zufriedenheit und langfristige Mitarbeiterbindung zu sichern. Im Rahmen dieser Bachelorarbeit wurde beim Deutschen Roten Kreuz - Kreisverband Neuss e.V. (DRK-Neuss), ein neues Onboarding-Konzept für angehende Rettungssanitäter:innen entwickelt und im Ausbildungszeitraum August bis September 2024 mit 17 neuen Mitarbeitenden erprobt. Ziel war es, das Konzept mithilfe qualitativer Interviews nach Mayring zu evaluieren und Handlungsempfehlungen für eine systematische Einarbeitung im Rettungsdienst abzuleiten. Die Ergebnisse zeigen, dass insbesondere fehlende Standardisierung, inkonsistente Kommunikation und uneinheitliche Betreuung Schwächen im bisherigen Prozess darstellen. Gleichzeitig wurden positive Ansätze wie die Einführung eines Begrüßungstages und die individuelle Betreuung hervorgehoben. Die Arbeit leitet konkrete Empfehlungen ab, u. a. zur Einführung eines Paten-Systems, strukturierte Checklisten sowie klare Verantwortlichkeiten im Einarbeitungsprozess. Ein durchdachtes Onboarding ist essenziell, um neue Mitarbeitende effektiv einzugliedern und den Rettungsdienst des DRK-Neuss zukunftssicher im Personalbereich aufzustellen

Veränderung ist möglich - Kinderarmut in Deutschland und im Kreis Kleve

Die Publikation zum Thema Kinderarmut ist eine Dokumentation einer Vortragsreihe im Rahmen der Mittwochsakademie der Fakultät Gesellschaft & Ökonomie der Hochschule Rhein-Waal. In den Beiträgen werden die Konstanz und die Regionalität von Kinderarmut thematisiert sowie Lösungsansätze dargestellt, die sowohl individuell als auch strukturell Sinn machen. Die Beiträge repräsentieren Perspektiven auf Kinderarmut aus Theorie und Praxis. Die Ziele dieser Publikation sind die Bereitstellung von Wissen und Anregungen für umsetzbare Handlungen