WiSt - Wirtschaftswissenschaftliches Studium

Fueled by increasing skepticism with respect to a market economy-based system, companies and their owners are not always regarded favorably in the public discourse. In particular, management’s orientation towards the goals of the owners is met by...

As innovative instruments for portfolio diversification, stablecoins are becoming increasingly accepted on the cryptocurrency market. Especially volatility-averse investors could be attracted by their promised stable market value as a means for safe...

The UK has not been part of the EU since the beginning of 2021. In a transition phase, the future relationship has to be shaped institutionally. For both, the question now is which negotiation strategy to take. Solutions lead to the area of game...

As a substitute for written examinations, examinations similar to written examinations were conducted online at the Jade University of Applied Sciences during the pandemic without any supervision by the examiners. This made it easier for students to...

As of the 2022 collection period, commercial partnerships have the option of changing income taxation from income tax for natural persons to corporation tax at shareholder level. Against this background, the article clarifies the new regulation of...

Experiments enable to test specific hypotheses and to confirm or reject scientific theories. Experiments allow to investigate (causal) effects of specific variables on behavior/behavioral intentions or attitudes. Several options when designing...

With packaging taxes, municipalities want to fight against mountains of waste from pizza boxes and coffee to go cups. For public finance, they are an excellent example to discuss the regulation of negative externalities. This paper discusses the...

Mergers & Acquisitions, i.e. the purchase/sale of companies or parts of companies, is one of the most important occasions for the valuation of business activities with the aim of determining a monetary value of the companies/parts of companies...

After decades of low inflation, companies increasingly need to think about how to adjust their pricing strategy to high inflation rates. In this article, we discuss theoretical considerations from a business perspective on how to set dynamically...

In addition to their own tax revenues, the municipal fiscal equalization system determines the financial situation of the municipalities. On the one hand, the financial allocations of the state increase the financial power of the municipal level...