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.
Executive compensation regularly sparks social and political controversy – especially when it appears to be strikingly disproportionate to the company’s economic performance. The following article provides an overview of the current state of...
Verlag C.H.Beck, München 2025
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Page 11 - 17
Artificial intelligence is a central field of action in digital transformation. What is the current state of AI usage in Germany? And how is AI being applied – very concretely – in different functional areas? These questions are addressed in...
Verlag C.H.Beck, München 2025
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Page 18 - 23
Germany has recently launched the largest investment fund in its history. With a volume of up to a500 billion, the new special fund „Infrastructure and Climate Neutrality” (SVIK) is intended to clear the investment backlog and at the same time...
Verlag C.H.Beck, München 2025
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Page 24 - 32
Federal financial aid accounts for a significant proportion of the total volume of subsidies in the Federal Republic of Germany. This article takes a closer look at them. They are analyzed in terms of their amount, development and structure. It also...
Verlag C.H.Beck, München 2025
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Page 33 - 33
Verlag C.H.Beck, München 2025
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Page 34 - 37
Verlag C.H.Beck, München 2025
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Page 38 - 40
The debt crisis that Latin America slipped into from the mid-1820s as a result of a British economic downturn has largely been forgotten in Europe. This is surprising in that it was an epoch-making event: It is not only the first international...
Verlag C.H.Beck, München 2025
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Page 41 - 44
Verlag C.H.Beck, München 2025
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Page 45 - 49
This article highlights the importance of early financial planning for students, who often operate on a limited budget. It provides an overview of fundamental investment concepts and presents potential investment strategies. Additionally,...
Digitalization has transformed existing job profiles and created new roles. In the field of controlling, this is reflected in the growing use of modern titles like „Data Scientist” alongside or in place of traditional ones like „Controller.”...
Verlag C.H.Beck, München 2025
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Page 55 - 62
The Annual Tax Act 2022 contains numerous changes in the inheritance tax valuation of real estate, which relate to the earnings value method. In addition to operating costs, the changes affect property interest rates and the multiplier. Transfers...