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Volume 55 (2026), Issue 5-6
WiSt - Wirtschaftswissenschaftliches Studium- Publisher:
- 2026
Summary
Up-to-date knowlegde of the main topics and proven methods in business and economics research is the key factor for success in both academia and business. Month by month, WiSt delivers this knowledge by presenting and discussing latest trends and current topics on the basis of models from the business and economics sciences. Language: German. For more information for authors and subscribers, see http://rsw.beck.de/cms/main?site=WiSt.
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- ISSN-Print
- 0340-1650
- ISSN-Online
- 0340-1650
- Publisher
- Vahlen, München
- Language
- German
- Product Type
- Volume
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Vahlen, München 2026
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The global minimum tax represents a major step forward in international tax policy, aiming to reduce profit shifting and tax avoidance by multinational enterprises. This article places the topic within the OECD’s “Pillar Two” framework,...
Vahlen, München 2026
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This article explores the impact of artificial intelligence on human resource management. It focuses on both the opportunities – such as increased efficiency, data-driven decision-making, and personalized HR processes – and the risks, including...
Vahlen, München 2026
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Global public debt has risen sharply in recent years. With the end of the low-interest-rate period, interest burdens and gross financing needs are increasing, putting the debt sustainability of many countries under pressure. Early warning indicators...
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The Maastricht Treaty created the European Central Bank (ECB) as a “European Bundesbank”. Like the German central bank, it was to be independent, strive for price stability as its primary target and refrain from any form of monetising government...
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ChatGPT has catapulted AI into the public consciousness as an everyday tool for everyone. Of course, AI has long since taken on many other tasks – in areas with clearly defined processes, but also in those that require knowledge and creativity....
Vahlen, München 2026
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Capital structure represents a key determinant of firm value. Theoretical frameworks such as the Modigliani-Miller theorem, trade-off theory, and pecking-order theory offer differing explanations for whether and how financing decisions can influence...
Vahlen, München 2026
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Triple Entry Accounting (TEA) extends the double entry accounting system by a tamper-proof, blockchain-based entry. Each transaction is cryptographically signed by all parties and stored in a shared, decentralised ledger, eliminating reconciliation...
Vahlen, München 2026
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Generative AI systems such as ChatGPT are increasingly replacing traditional search engines by providing summarized answers that reduce web traffic to company websites. In response, Generative Engine Optimization (GEO) aims to improve visibility...
Vahlen, München 2026
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This study examines data-driven client acquisition in wealth management, applying the Technology Acceptance Model (TAM) to explore factors influencing relationship managers’ acceptance. Findings show that while data-based acquisition enhances...
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Selecting a suitable financial architecture has a significant impact on the success of the company. A high equity share improves the rating, ensures low (fixed) interest expenses and at the same time makes it more difficult to achieve a high return...
Vahlen, München 2026
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