WiSt - Wirtschaftswissenschaftliches Studium

Artificial Intelligence (AI) is a central field in digital transformation and is increasingly being used by German companies in research & development (R&D) as well as in internal knowledge management. AI accelerates innovation processes,...

Recent research intensively studies whether sustainability ratings can provide financial benefits in the stock selection process. This article explains the most important quantitative methods used to answer this question and illustrates their...

Starting from a short outline of the concept of sustainability, the product design and the so-called circular principle are presented. The aim is to develop resource-saving and recyclable products. Against this background, different concepts of...

The bachelor degree program Intercultural Communication and Management, established in 2023 at Trier University, combines economics and business studies, intercultural communication, and language expertise beyond English, thus offering excellent...

Section 1 of the StaRUG (2021), which came into force in 2021, results in extended requirements for early crisis detection and thus also for risk management. These affect all entities with limited liability, especially all corporations. This article...

The 2025 Nobel Memorial Prize in Economic Sciences has been awarded to Joel Mokyr, Philippe Aghion, and Peter Howitt for having explained innovation-driven economic growth. One half of the prize goes to Joel Mokyr for his research on the...

Recent constitutional amendments could increase new borrowing in Germany by more than 100 billion euros per year. It is important for the sustainability of public finances that the intended public investments actually strengthen economic growth...

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.”...

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...

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...

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...

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...

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...

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...

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,...