WiSt - Wirtschaftswissenschaftliches Studium

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,...

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...

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...

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...

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...

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...