Fiskalische Kosten einer steuerlichen Förderung von Forschung und Entwicklung in Deutschland - Eine empirische Analyse verschiedener Gestaltungsoptionen

Der Beitrag berechnet die Aufkommensausfälle verschiedener Gestaltungsmodelle für eine steuerliche Forschungsförderung in Deutschland auf Basis eines Mikrosimulationsmodells. Die fiskalischen Kosten betragen zwischen 464 Mio. € und 5.701 Mio. €. Eine Erstattungsoption der Steuergutschrift über die Gewerbe- und Körperschaftsteuerschuld hinaus ist unerlässlich, da sonst etwa ein Drittel der Unternehmen nicht oder nur teilweise in den Genuss der Förderung kommen würde und sich dadurch starke Verzerrungen zwischen ertragsstarken und ertragsschwachen Unternehmen ergeben. Eine Differenzierung der Fördersätze für KMU und große Unternehmen kann die Aufkommensausfälle wirksam begrenzen. Eine Kappungsgrenze in Höhe eines absoluten Betrages ist wegen der Verzerrungen innerhalb der Gruppe großer Unternehmen ungünstig. Als besonders pragmatisch erscheint eine Verrechnung der Steuergutschrift mit der abzuführenden Lohnsteuer

Advances in modeling transport phenomena in material-extrusion additivemanufacturing: Coupling momentum, heat, and mass transfer

Material-extrusion (MatEx) additive manufacturing involves layer-by-layer assembly ofextruded material onto a printer bed and has found applications in rapid prototyping.Both material and machining limitations lead to poor mechanical properties of printedparts. Such problems may be addressed via an improved understanding of thecomplex transport processes and multiphysics associated with the MatEx process.Thereby, this review paper describes the current (last 5 years) state of the art modelingapproaches based on momentum, heat and mass transfer that are employed in aneffort to achieve this understanding. We describe how specific details regardingpolymer chain orientation, viscoelastic behavior and crystallization are often neglectedand demonstrate that there is a key need to couple the transport phenomena. Such acombined modeling approach can expand MatEx applicability to broader applicationspace, thus we present prospective avenues to provide more comprehensive modelingand therefore new insights into enhancing MatEx performanc

Smoking kills you, littering butts damages others too: analysing sustainable consumer behaviour in the era of circular economy

Although litter prevention has environmental, social and economic benefits, cigarette butts are the most littered item on earth. While there has been vast research into the relationship between different factors affecting consumer behaviour, further research is needed to examine the antecedents of consumer sustainable behaviour. The aim of this study is to test the impact of feared self and landfill awareness on the sustainable behaviour of consumers using a structural equation modelling approach. Primary data of consumers are used to validate the hypothesised model. The findings highlight that feared self has a positive impact on the sustainable behaviour of consumers, while feared-self congruency and landfill awareness do not affect consumer sustainable behaviour. As for the implications, the results can support academics and strategic managers in the design process of sustainable consumer awareness programs to achieve environmental, social and economic benefits in the era of circular economy

A first bibliometric literature review on Metaverse

The term 'Metaverse' first appeared in Neal Stephenson's 1992 science fiction novel Snow Crash. It was defined as a virtual environment shared through the Internet in which avatars represent persons in three dimensions and users can build what they wish. Since the publication of Stephenson's novel, technology advances have enabled the creation of several Metaverses for popular usage, such as virtual world platforms like World of Warcraft and Second Life. This paper aims to review studies on the Metaverse using bibliometric analysis. The findings include a summary of the most important scientific articles andjournals in the subject area, as well as the most prolific and prominent authors, organisations, and nations. Furthermore, keyword co-occurrence analysis revealed the core research clusters and their sub-themes, allowing for more pertinent debates and viewpoints on vital areas for future research. Finally, the implications for theory and practice have been addressed, offering a comprehensive overview of expected Metaverse impacts on industry and society