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 Anonymous

Vermögensteuer in Deutschland

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

Nick Kellermann

Rechtssicherer Einsatz von Künstlicher Intelligenz im Recruiting in Deutschland und im Vergleich mit China

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

Finanzierung von appbasierten Logistik-Startups in Deutschland

Dennis Pappel

Eine Analyse

Geld- und währungspolitische Gefahren der Kryptowährung Diem

Masterarbeit aus dem Jahr 2024 im Fachbereich VWL - Finanzwissenschaft, Note: 1,3, FOM Hochschule für Oekonomie und Management gemeinnützige GmbH, Hochschulstudienzentrum Hamburg (Finance), Veranstaltung: Finance, Sprache: Deutsch, Abstract: Ziel dieser Masterarbeit ist es, die komplexen Auswirkungen verschiedener Faktoren auf den Aktienkurs zum Zeitpunkt einer M&amp;A-Ankündigung zu untersuchen. Darüber hinaus besteht das Ziel darin, ein umfassendes Verständnis der kombinierten und interaktiven Auswirkungen dieser Faktoren zu erlangen und zu untersuchen, ob die Identifizierung dieser Einflussfaktoren zu höheren Renditen führen kann. Solche Erkenntnisse haben das Potenzial, die Effizienz und Transparenz der Finanzmärkte zu verbessern und gleichzeitig als praktische Grundlage für Investitionsentscheidungen zu dienen. 

Die Arbeit ist wie folgt aufgebaut: Die Einleitung bietet einen Überblick über die Forschungslücke, die Problemstellung und die Motivation hinter der Studie. Im darauffolgenden Kapitel werden die grundlegenden Konzepte von M&amp;A-Transaktionen, einschließlich Definitionen, Motiven, Zielen, Preisgestaltung und Kommunikationsaspekten, anhand einer umfassenden Überprüfung der vorhandenen Literatur erläutert. Anschließend werden die Faktoren untersucht und analysiert, die die Preisgestaltung bei M&amp;A-Transaktionen beeinflussen, basierend auf den aktuellen Forschungsergebnissen. Um die Auswirkungen einzelner Faktoren zu untersuchen, wird ein quantitativer Ansatz verwendet. Nach der Datenaufbereitung wird eine multiple Regressionsanalyse mithilfe von OLS-Schätzmethoden durchgeführt. Die Ergebnisse der Analyse werden in Kapitel 4 zusammengefasst und die Auswirkungen für die Aktionäre in Bezug auf die einzelnen Variablen diskutiert. Die Arbeit schließt mit einem umfassenden Fazit- und Ausblickabschnitt, der die Ergebnisse reflektiert und mögliche Ansätze für weitere Forschung aufzeigt. 

Eine empirische Analyse

Einflussfaktoren auf Aktienkurse bei der Ankündigung einer M&A-Transaktion

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

Atessa-Lena Wächter

Untersuchung der Bedeutung von Mikrofinanz Fonds als "grüne" Geldanlage

Seminar paper from the year 2024 in the subject Economics - Finance, grade: A, , language: English, abstract: This study examines the impact of the Integrated Budget Information Exchange (IBIX) System on public financial management (PFM) in Ethiopia's Oromia Regional State (ORS). Employing a mixed-methods approach, it integrates quantitative analysis, stakeholder interviews, and literature review to address theoretical, empirical, and methodological gaps. Descriptive statistics reveal dynamic financial trends, while correlation and regression analyses illuminate the influence of governance indicators.Stakeholder insights underscore sector-specific challenges and opportunities. Recommendations emphasize refining financial processes, enhancing stakeholder engagement, and strengthening governance mechanisms. Moreover, the study advocates for longitudinal research, comparative analyses, qualitative studies, policy evaluations, interdisciplinary approaches, innovative methodologies, and cross-sectoral studies to inform evidence-based policymaking in PFM and governance reforms. By bridging theoretical, and practical perspectives, this research contributes to a deeper understanding of IBIX's impact on financial management practices and governance outcomes, offering valuable insights for policymakers, practitioners, and researchers striving for effective governance and fiscal sustainability.

Amsalu Abdissa

Optimizing Public Financial Management. A Comprehensive Study of IBEX Based Financial Matrix in Ethiopia

Bachelor Thesis from the year 2023 in the subject Economics - Finance, grade: 100, University of Applied Sciences Bern (Bern university of applied sciences), course: Digital Business Management, language: English, abstract: The financial sector is undergoing a profound transformation driven by digitalization and technological advancements. In this dynamic landscape, financial institutions are reassessing their strategies to stay competitive. The integration of smart technologies and the pursuit of customer-centric business models are key elements in this transformative journey.As technology reshapes traditional paradigms, the financial industry experiences a seismic shift towards digital transformation. Fintech's emergence and the importance of smart services redefine operations, challenge business models, and create avenues for innovation. This literature review explores the theoretical framework of digital transformation, dissecting definitions, and explaining its impact on finance.The review investigates future business models in finance, emphasizing their digital aspects and the delicate balance between replication and innovation. Shifting focus to customers, it explores the evolving concept of customer-centricity and the role of customers as co-creators in business models. Integration of customers with smart technology becomes a critical aspect, examining technology acceptance and the role of empathic AI.Methodologically, the review outlines a systematic approach, including the identification of relevant research databases, search keywords, and meticulous study selection. The results section uncovers gaps, perspectives, and recommendations in existing literature, providing a foundation for discussion.The discussion navigates barriers hindering customer acceptance of smart technology, explores factors in implementing customer-centric business models, and delves into building trust in the digital era. The paper concludes by outlining future research directions and offering practical insights for financial institutions.In essence, this review serves as a compass through the complex terrain of digital transformation in finance, unraveling future business models, customer-centricity, and the integration of smart technologies. It contributes valuable insights to academics, practitioners, and decision-makers in the financial industry.

Houssem Gharbi

Successful Digital Transformation in Finance. Customer-Centricity and Future Business Models Beyond Smart Technologies

Doctoral Thesis / Dissertation from the year 2021 in the subject Economics - Finance, grade: Distinction (4.81), Wilberforce Island (Post Graduate School), course: Banking and Finance, language: English, abstract: The study examines the determinants of access to and usage of financial services in sub-Saharan Africa. The study employed panel data spanning 2006 to 2018 from 12 sub-Sahara African countries. The ex-post facto research design and econometric techniques were employed to explain the determinants of financial inclusion. The descriptive statistics was employed to describe the nature of the data. The LLC and IPS tests of stationarity indicated that all the variables were stationary at first difference. The Pearson pairwise correlation test revealed that the strength of association among the regressors were weak. The panel data was estimated using Pooled OLS, Fixed Effects, and Random Effects panel estimation techniques. The findings show that aside GDP per capita and political stability that had insignificant effect on access; money supply and regulatory quality had a significant effect on access to financial services. Furthermore, the findings suggest that aside from regulatory quality and deposit rate, GDP per capita and automated teller machine exerts a significant effect on financial usage. The study further reveals that money supply and lending rate significantly stimulates usage of loan accounts, while regulatory quality was insignificant. The study concludes that a combination of macroeconomic, institutional, and bank-level factors determine the level of financial inclusion in sub-Saharan Africa. The study recommends that regulators should encourage a conducive environment that spurs competition and innovation in the private sector. This may encourage financial access and usage due to economic growth and rising GDP per capita levels. Regulators should adopt policies like Regulatory Impact Assessment (RIA) in order to enhance the regulatory quality and boost public confidence. Regulators and banks should encourage the expansion of the number of functional point of service outlets in the region. Finally, government agencies should formulate policies that would encourage socio-political stability for the financial service industry to strive in the region.

Dumani Markjackson

Determinants of Financial Inclusion in Sub-Saharan Africa

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

Bachelor Thesis from the year 2022 in the subject Economics - Finance, grade: 1,7, University of Frankfurt (Main) (Wirtschaftswissenschaften), language: English, abstract: Two regressions were used to analyse the composition of the interest rate on the primary market and the discount rate on the unregulated secondary market of the Estonian peer-to-peer lending platform Bondora. Furthermore, it was investigated how different dummy variables affect the pricing behaviour on the primary market, and if Bondora fulfills the classic peer-to-peer promises.What drives pricing behavior in peer-to-peer loan primary and secondary markets? To answer this question, datasets from the P2P platform Bondora are examined. For the pricing behavior on the primary market, the effects of different variables on the interest rate set by the platform on Bondora are tested. The pricing behavior on the secondary market, on the other hand, is investigated regarding the discount rate. It can be used to examine which factors of a loan lead to its shares being sold at a premium or discount to the fundamental value. The regressions revealed that the expected loss has the strongest influence on the interest rate in the primary market. The effect of the expected loss on the interest rate was positive. However, gender also plays an important role in determining the price of a loan, it was found that women pay a significantly smaller interest rate than men.  In general, a large part of the variance of the interest rate can be determined with the presented models. In contrast, pricing behavior in the secondary market is not as easy to predict, probably due to irrationality and cognitive limitations. Although all variables in the secondary market regression were significant, the adjusted R2 was very small at 1%. The days since the borrower defaulted had the largest impact on the price in terms of amount. Curiously, more days in default even meant that the loan share was more likely to be sold at a premium.

Tillmann Klapper

What Drives Pricing Behavior in Peer-to-Peer Loan Primary and Secondary Markets?

Vermögensteuer in Deutschland

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