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WiSt - Wirtschaftswissenschaftliches Studium
WiSt Wirtschaftswissenschaftliches Studium – Zeitschrift für Studium und Forschung
Editors:
Prof. Dr. Michael Lingenfelder, Universität Marburg (für Betriebswirtschaftslehre) | Prof. Dr. Norbert Berthold, Universität Würzburg (für Volkswirtschaftslehre)
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...
Vahlen, München 2025
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Volume 54 (2025), Issue 11
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...
Vahlen, München 2025
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Volume 54 (2025), Issue 11
Vahlen, München 2025
Authors: |
Article
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Volume 54 (2025), Issue 11
Vahlen, München 2025
Article
No access
Volume 54 (2025), Issue 11
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...
Vahlen, München 2025
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Volume 54 (2025), Issue 11
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...
Vahlen, München 2025
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Volume 54 (2025), Issue 11
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...