WiSt - Wirtschaftswissenschaftliches Studium

Films have long been used for management learning and are particularly suited as a self-directed approach to leadership development. Films offer alternative role models, enable the pursuit of self-chosen learning outcomes, and provide an aesthetic...

Leaders are not born, they are made. Part and parcel of this insight is that leadership development is not only ‘done to’ leaders by organizations, but can be done in a self-directed way. This insight is expressed by the proverb, „If you give...

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...

Leaders are exposed to various paradoxes in the context of personnel management. They must support their employees in navigating these challenges while also managing the inherent contradictions of leadership themselves. Additionally, they can create...

The median age of the population in Germany has significantly increased since 1970, which is also reflected in the age structure of the electorate. In the 2025 federal election, the median age of eligible voters was 54.4 years. As a result,...

The awarding of scholarships and (research) prizes is a widespread instrument for promoting academic or artistic education, training and research. A large number of scholarships and prizes are awarded in Germany. They offer financial and/or...

The Levers of Control Framework is an internationally recognized model for managing corporate strategies, primarily employed in the Anglo-Saxon context. Despite being analyzed from various perspectives in international research literature, its...

The risk of occupational disability is often underestimated; individuals can be affected even at a young age. Students should therefore seek suitable protection at an early stage. The selected insurance plan should be tailored to personal wishes and...

Bureaucracy reduction is often illustrated using the image „slow boring of hard boards“ which can be drilled from below (bottom up) or from above (top down). This economic policy article takes up this picture in order to discuss a possible...

For climate protection reasons, the transformation to a climate-neutral economy is urgently needed. From an industrial policy perspective, however, the question arises of how to achieve this goal without jeopardizing Germany as a location for...

Financial engineering is a sub-discipline within the financial industry in which traditional and derivative financial instruments are combined to create structured products with customized risk-reward profiles (rf. Rieger, 2016, pp. 170–171). In...

The warning strike is a means of industrial action. As a work stoppage during negotiations, it differs from a genuine strike in that it is not preceded by a final breakdown in negotiations or a ballot. Collective bargaining practice shows that...

Investments in tangible assets determine the operational infrastructure and thus the future business performance potential. Selecting the right alternative can be of existential importance, so different methods are used. This case study aims to...

The topic of liquidity management in private equity funds is a key aspect of financial planning for institutional investors. The paper examines the functioning and structure of private equity funds, with a particular focus on the challenges of...