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Tamilla Javadi

Tesla, Inc. Strategic Expansion and Value Creation through the Gigafactory Berlin-Brandenburg

Atessa-Lena Wächter

Untersuchung der Bedeutung von Mikrofinanz Fonds als "grüne" Geldanlage

Seminar paper from the year 2022 in the subject Economics - Finance, grade: 1,3, University of Applied Sciences - Hachenburg Castle, course: Finanzsaufsicht, language: English, abstract: The current rise in interest rates leads to significant losses in the value of banks’ own portfolios, especially for small and medium-sized banks. This paper considers how the application of the moderate lower of market principle may, in some circumstances, serve to reduce the negative impact of such an increase in interest rates. Accordingly, the valuation rules of the German Commercial Code in conjunction with the IDW statement on loss-free valuation in the banking book offer considerable scope of discretion for German institutions. 

The paper first outlines the principles for the classification and valuation of securities in commercial accounting. In this context, the valuation rule of the mitigated lower of market principle is explained and its influence on the formation of a provision for contingent losses in the scenario of a temporary impairment is shown. Furthermore, the IDW's statement on the loss-free valuation of the banking book is presented, according to which the prerequisites and requirements for reclassifications are explained. The aim of the paper is to highlight and categorically present the resulting consequences for banks. These include tax, regulatory and accounting advantages for banks by making full use of the legal framework. 

Impact of Interest Rate Increases on Bank Portfolios. Exploring the Mitigated Lower of Market Principle and Loss-Free Valuation in German Commercial Accounting

Seminar paper from the year 2024 in the subject Economics - Finance, Addis Ababa University (Department of Public Administration and Development Management), course: Managing Public Finance, language: English, abstract: This study examines Ethiopia's Value Added Tax (VAT) system, its administration, impacts, and significance within the country's economic and public finance landscape. It analyzes how well the VAT system aligns with principles of good taxation, such as equity, efficiency, and revenue generation, and identifies key challenges. The study employs a qualitative approach, reviewing relevant literature, legal/policy documents, and secondary data to understand the theoretical foundations and administrative framework of VAT in Ethiopia. The data collection involved document analysis of reports on implementation challenges and case studies. The findings indicate that the adoption of VAT in 2003 was a key component of Ethiopia's domestic revenue reforms, aimed at reducing reliance on foreign aid and grants. VAT has played a significant role in mobilizing domestic resources to finance development priorities. However, the study also highlights administrative and integration challenges, such as compliance issues, exemptions, and the need to further strengthen tax administration capacity. The study provides recommendations to strengthen VAT collection and compliance, as well as address the identified challenges. These include improving taxpayer education and engagement, enhancing electronic invoicing and data-driven compliance management, and reviewing the VAT exemption structure to better align with principles of equity and efficiency. The analysis of Ethiopia's VAT system offers insights into the challenges and opportunities faced by developing countries in implementing effective consumption-based tax reforms to support sustainable development and public finance management.

Simon Asegid

Ethiopia's Value Added Tax System. Mechanics, Impacts, and Economic Significance

S. J. Sanjana

From Human Bias to Machine Intelligence. An Empirical Study on Investor Behaviour and AI-Based Investment Decision Making

Master's Thesis from the year 2023 in the subject Economics - Finance, grade: 1,0, University of Frankfurt (Main), language: English, abstract: This study investigates the impact of environmental, social, and governance integration on private equity fund performance, as measured by the UN Principles of Responsible Investment signatory status of the general partner. Using a comprehensive dataset of 3,127 private equity funds from the Preqin database and ESG information from the UN Principles of Responsible Investment directory, I find that funds managed by fund managers who signed the UN Principles of Responsible Investment exhibit a negative association with financial performance.Since the 1980s, the private equity (PE) asset class has developed from an alternative investment niche into a major player in the global financial industry. With assets under management (AuM) growth rates that far outstrip most other asset classes, PE plays an increasingly important role. For example, authors from the Harvard Busi-ness Review expect global PE assets to exceed $11tn in 2026 and state that, already today, around 10,000 PE firms are responsible for 20mn employees in approximately 40,000 portfolio companies. Simultaneously, integrating environmental, social, and governance (ESG) criteria into investment decisions has gained considerable momentum in recent years. Driven by growing awareness of climate change, social ine-qualities, and corporate governance issues, investors increasingly recognize the im-portance of incorporating non-financial factors into their investment analysis and portfo-lio selection. Speaking in numbers, at the beginning of 2020, the total value of sustainable investments across major asset classes in developed markets rose to $35.3tn, representing a growth of 15% between 2018 and 2020. This results in 35.9% of total AuM during this period.The social relevance of the climate challenge and the associated increasing investment in the sustainable transformation of the global economy has thus logically found its way into the academic world. For example, annual academic publications on environmental finance have grown more than 17-fold, from 13 in 2010 to 223 in 2019. Nevertheless, less than 1% of academic litera-ture on PE or venture capital (VC) between 1960 and 2020 deals with sustainability issues.

Lucas Eisenhuth

Impact of ESG Integration on Private Equity Fund Performance. Insights from UN PRI Signatories

Case Study from the year 2023 in the subject Business economics - Business Management, Corporate Governance, grade: A, , language: English, abstract: Alibaba, one of China’s leading e-commerce and technology firms, faces increasing regulatory scrutiny from Chinese authorities, particularly concerning anti-monopolistic practices, data security, and market competition. This strategic challenge necessitates a comprehensive and adaptive response to ensure compliance, maintain Alibaba’s market dominance, and uphold its reputation.
The regulatory landscape in China has evolved significantly, with new laws such as the Anti-Monopoly Law (AML) and Data Security Law directly impacting Alibaba’s operations. Authorities have imposed substantial fines and restrictions, requiring the company to reassess its business strategies. Ensuring compliance with these evolving regulations is critical to maintaining trust among stakeholders, avoiding financial penalties, and securing long-term sustainability.
In response to these challenges, Alibaba’s strategic plan focuses on reinforcing its internal regulatory frameworks, restructuring financial services, and ensuring fair competition on its platforms. Transparent communication with investors, employees, and customers is a key priority to maintain confidence and trust in the company’s future. Ethical considerations also play a crucial role, with an emphasis on strengthening data protection policies, fostering responsible restructuring practices, and maintaining high ethical standards across its operations.
Despite these efforts, the strategic plan acknowledges potential limitations, including the dynamic nature of regulatory changes, complexities arising from Alibaba’s global operations, and the risk of stifling innovation due to increased compliance requirements. Addressing these concerns requires a flexible regulatory strategy, a balanced approach to maintaining Alibaba’s innovative corporate culture, and continuous engagement with regulatory authorities to adapt to new requirements.
Ultimately, Alibaba’s ability to integrate compliance measures within its corporate structure while preserving its entrepreneurial agility will be critical in navigating regulatory challenges and sustaining its leadership in China’s digital economy.

Joeleen Kimbell

Alibaba's Strategic Plan

Alibaba's Reflective Strategic Plan to Navigate Regulatory Challenges

Aus der Reihe: e-fellows.net stipendiaten-wissen

Studienarbeit aus dem Jahr 2017 im Fachbereich VWL - Finanzwissenschaft, Note: 15/15 Punkte, , Sprache: Deutsch, Abstract: Die Seminararbeit untersucht den Einfluss von FinTech-Unternehmen auf den Kreditmarkt und hebt hervor, dass durch die Einführung dieser Technologien eine größere Marktdiversifikation und effizientere Kreditvergabe ermöglicht wurde. Dies stellt eine Herausforderung für traditionelle Banken dar. FinTechs bieten innovative Finanzierungslösungen wie Privatkredite, Crowdfunding und Factoring, die den Zugang zu Finanzen erleichtern und die Kosten für die Kreditnehmer senken. Es wird diskutiert, wie digitale Plattformen die Kundenansprache verändern und welche Zukunftsperspektiven sich für den Finanzsektor ergeben könnten, insbesondere hinsichtlich der Entwicklung hin zu einem Angebotsoligopol. Die Arbeit schließt mit der Feststellung, dass FinTechs eine nachhaltige Veränderung des Kreditmarktes bewirkt haben, was sowohl Chancen als auch Herausforderungen mit sich bringt.

Steffen Baltruschat

Aktuelle volkswirtschaftliche Probleme sowie wirtschaftshistorische Aspekte

Die Veränderung des Kreditmarkts durch FinTech

Moritz Eisfeller

Risikoadjustierte Performance und Erholungsfähigkeit von Multi-Asset-ETF Portfolios in Krisenzeiten

Miguel López

Impacto de la crisis demográfica en los países desarrollados y Costa Rica

Studienarbeit aus dem Jahr 2012 im Fachbereich VWL - Finanzwissenschaft, Note: 2,0, Bergische Universität Wuppertal (Wirtschaftswissenschaften), Veranstaltung: Seminar Finanzwissenschaft, Sprache: Deutsch, Abstract: Diese Seminararbeit befasst sich mit Ursachen, Zusammensetzung und Entwicklung der kommunalen Verschuldung in Deutschland. In der Einleitung wird ebenfalls Bezug auf die Staats- und Länderverschuldung und die Zusammenhänge mit der Kommunalverschuldung genommen. Im weiteren Verlauf werden der Einfluss der Schuldenbremse sowie Verbesserungsansätze vorgestellt. Ebenfalls wird eine Gegenüberstellung der beiden Städte Wuppertal und Düsseldorf hinsichtlich ihrer unterschiedlichen Verschuldung vorgenommen.

Anna Rottke

Staatsverschuldung in Deutschland. Die kommunale Verschuldung

 Anonymous

Warum wurde die Vermögensteuer in Deutschland de facto abgeschafft und welche Gründe sprechen für und gegen die Wiedereinführung der Vermögensteuer?

Vermögensteuer in Deutschland

Central Bank Digital Currency. Eine kritische Analyse der ökonomischen und gesellschaftlichen Folgen

Tesla, Inc. Strategic Expansion and Value Creation through the Gigafactory Berlin-Brandenburg

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