WiSt - Wirtschaftswissenschaftliches Studium

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...

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...

The term „bureaucracy“ rarely carries a positive connotation. This is hardly surprising, as the current state of bureaucracy in Germany is alarming. The steadily increasing bureaucratic burdens and the insufficient digitization of administrative...

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...

Generative Artificial Intelligence (GAI) is an intelligent technology that is capable of generating new and creative content. It has gained importance in recent years through applications such as ChatGPT and Google Gemini. The article presents the...

The procedure already outlined for the development and valuation of a reverse convertible bond is applied to the case. Secondly, the implications of the variation of relevant determinants under otherwise constant conditions on the coupon at the time...