WiSt - Wirtschaftswissenschaftliches Studium

The company valuation procedures are fundamentally divided into individual and overall valuation methods. In addition, there are combination methods that are derived from these evaluation methods. Although they are still used in practice, their...

Since the PISA study in 2001, the performance of school children has been monitored very closely. Against the background of a neglected educational sector during the Corona pandemic, declining skills amongst 4-year-old primary school children and an...

The income taxation of companies in the digital economy has been the central tax issue in recent years. At the international level, initiated by the OECD, significant reforms are being sought. This article provides a comprehensive introduction to...

Scientists are engaged in consulting and, therefore, exercise an influence on economic as well as political decisions. Which demands can be made regarding this kind of consulting? Can we distinguish acceptable and unacceptable influences? This...

We study gender differences in response to setbacks. Using data from professional tennis we show that women react more strongly than men to (temporal) defeats, thus causing a significantly stronger drop in following performances. This discouragement...

The volume of e-commerce sales increased considerably in recent years. Is this a danger for brick-and-mortar stores? This article argues that retail channels are not opposed to, but rather complement each other. The term “omni-channeling” coins...

The income taxation of companies in the digital economy has been the central tax issue in recent years. At the international level, initiated by the OECD, significant reforms are being sought. This article provides a comprehensive introduction to...

Unemployment negatively affects the social identity of the unemployed. This leads to a much greater decrease in subjective well-being for the unemployed than can be explained by the associated loss of income. Therefore, labor market policy should...

Using a skill paradox, we show that the expansion of university education of non-target universities and the increasing quality of education at these universities will not necessarily improve the chances of applicants from socially disadvantaged...

Systems theory has a firm place in management and organizational research. However, it is often unclear which system theory is being discussed and how it can be used to analyze organizations. This article therefore provides an overview of different...

Signaling and posturing are seen as key drivers of CSR and sustainability reporting. The extent to which companies posture in these reports is difficult for outsiders to determine. But if society loses confidence in corporate sustainability...