WiSt - Wirtschaftswissenschaftliches Studium

Debt rules have a tradition of over 200 years in Germany. Looking at these rules over such a long period of time seems helpful in the view on current economic policy challenges in connection with the long-term investments in education,...

European policy is stipulating digital product passports in various product-related regulations to provide product data, such as material, properties, repair and disposal options available to all stakeholders transparently. The task now is to find a...

The cultivation of entrepreneurial mindset and behavior within German higher education institutions serves as a fundamental pillar in any university’s strategic approach. This article empirically assesses the extent to which dedicated lectures on...

Diversity in teams has positive connotations in the corporate world. The integration of employees from different cultures should contribute to increased innovation potential within the company. However, diversity is not enough and can contribute to...

In Germany, public sector pension expenses not only cover retirement and survivor benefits but also include often overlooked aid benefits. This article sheds light on the unique insurance relationships of public servants and the role of aid...

This contribution deals with the increasing convergence of the physical and digital corporate world. In recent years, innovations in the areas of digital sensor technology, automation, AI and virtualisation of production units (digital twins) in...

There are numerous formulas known in the theory of finance for determining business values and costs of capital. However, for their proper application, knowledge of their respective theoretical foundations is essential, as otherwise inconsistencies...

The expansion of solar energy is an extremely current topic against the backdrop of climate change. This case study departs from the usual perspective of discussing topics in business administration from a corporate standpoint. Instead, it utilises...

Against the background of the recent introduction of the complex and complicated regulations on minimum taxation for the member states of the European Union (EU), it is difficult for everyone affected to keep track or to adapt to new requirements...

Models are a central component of science. They also play an important role in management research and teaching. Controversial discussions are, of course, often held about the reality of a model’s assumptions. On closer inspection, however, it...

Digitalization, big data and algorithms facilitate perfect price discrimination as personalized pricing. Data-driven algorithmic pricing combines automated and rule-based methods for identifying willingness to pay, setting prices and displaying...

The German federal state financial equalization system was reorganized in 2020. The reform changed numerous details, but the main features and problems of the complex and non-transparent system remained the same. This article presents the various...

Volkswagen Group is increasingly under pressure, particularly from its Chinese competitor BYD. VW wants to turn to electromobility by 2030 with internal and external partners, while continuing to produce combustion engines. BYD strives for market...

Following the experience with the corona pandemic, the legislator has now permanently given stock corporations the option of holding Annual General Meetings virtually. In addition, shareholders should be able to exercise their rights in full...

There are numerous formulas known in the theory of finance for determining business values and costs of capital. However, for their proper application, knowledge of their respective theoretical foundations is essential, as otherwise inconsistencies...

Make-or-buy analyses have been important for strategic corporate planning for many years. They are preferably used as part of economic planning and decision-making processes. As the competitive factor „sustainability“ has been gaining in...