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Volume 54 (2025), Edition 9-10
WiSt - Wirtschaftswissenschaftliches Studium- Publisher:
- 2025
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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Bibliographic data
- ISSN-Print
- 0340-1650
- ISSN-Online
- 0340-1650
- Publisher
- Vahlen, München
- Language
- German
- Product type
- Volume
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This article examines the potential of generative artificial intelligence (AI) in the world of work. Since the introduction of models such as ChatGPT at the end of 2022, the work of employees has already changed in many areas. For the first time,...
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Product costing allocates overhead costs to products. There are various methods available for this, which use different principles. This article demonstrates that the methods that use the proportionality principle can be traced back to a basic...
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Every year, people die because there are not enough organ donations. Recently, the German Bundesrat launched a legislative initiative to introduce an opting-out-scheme, which would stipulate that every citizen is automatically an organ donor as long...
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Donald Trump is calling for US presidents to have a say in monetary policy decisions. This initiative raises questions about the constitution of central banks and their institutional resilience, that is how to safeguard against attempts to...
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Russia and Ukraine are involved in a conflict, in which each side’s decisions are shaped by the actions of the other. The West, supporting Ukraine, plays a crucial role through sanctions as well as financial and military aid. The uncertainty of...
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Leaders are not born, they are made. Part and parcel of this insight is that leadership development is not only ‘done to’ leaders by organizations, but can be done in a self-directed way. This insight is expressed by the proverb, „If you give...
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The hashtag Girl Math was accessed a total of 1.7 Trillion times on Tik-Tok in November 2023. With the hashtag Girl Math, young women in particular share their interpretations of how they justify major expenses, for example to present the purchase...
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Films have long been used for management learning and are particularly suited as a self-directed approach to leadership development. Films offer alternative role models, enable the pursuit of self-chosen learning outcomes, and provide an aesthetic...
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Statistical concepts such as correlation and cointegration play an important role in both business and economics. The case study focuses on a practical example from the financial markets and examines how information about the dependence between the...
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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...
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