Theses

Bachelor and Master Theses

"Scientific work shows itself in a systematic and methodically controlled combination of independent and creative thoughts with already existing scientific findings. The procedure is careful, clarifying concepts and related to the subject or discipline." (Bohl 2008, p. 13)

A scientific paper should show that a problem (from a field of study) can be worked on independently on a scientific basis in a given time and that the formal rules of scientific work are adhered to.

Scientific work

Basic literature on scientific work:

Manuel René Theisen (current edition): Scientific work

Philipp Mayring (current edition): Qualitative Content Analysis

 

Application and Exposé

Guide to scientific work

Colloquium

Literature

The use of specialized literature is mandatory in scientific work. Statements must meet the requirement of verifiability, which is why clear sources must be cited. Every literal statement (direct quotation) and every statement taken over from others in terms of meaning (indirect quotation) must be identified by an appropriate short reference.

Literature sources:

Citavi

Citavi is a literature management program. In addition to the administration, a consistent citation as well as the creation of the bibliography can be ensured. An urgent recommendation for the preparation of scientific papers.

Take advantage of the training offered by the library to get to know Citavi and to build up your information competence.

Current theses in progress

  • "From Doppik to EPSAS - A consideration at the municipal level"
  • "Property tax reform: federal model and state law regulations"
  • "Tax strategies in the context of sustainable corporate management"
  • "The CAPM in times of interest rate adjustments - An empirical analysis on market portfolio changes"
  • "Research on a potential undervaluation of Alibaba Group"
  • "Analysis of the comparability of classical valuation methods on start-ups"
  • "The Impact of ESG Criteria on the Volatilities of Listed Companies"
  • "Corporate strategies to minimize the cost of capital in light of the introduction of tools to integrate sustainability criteria into debt capital raising"

 

Care Capabilities

To ensure a high quality of supervision, up to four final theses are supervised as first examiners each semester.

By the end of 2022, all supervision positions have already been filled. An application process will take place from the end of 2022. "Pre-commitments" will not be given. The quality of the topic/research objective/structure demonstrated via the synopsis will determine a respective acceptance at the beginning of a calendar half-year. The final application can be made flexibly during a semester. In order not to prolong the processing time, slight changes to the exposé can be specified.

  • Tax Treatment of Losses Pursuant to Section 20 (6) of the German Income Tax Act (EStG)
  • Potential for structuring the taxation of real estate
  • The asset management foundation in tax law
  • Low Volatility Portfolio
  • Option model according to § 1a KStG
  • Accounting and valuation of intangible assets
  • Critical analysis of international royalty payments
  • Tax benefits in succession planning
  • Present values in tax law
  • Taxation of securities
  • Special tax features of holding companies
  • Global Anti-Base Erosion Model Rules (Pillar Two)
  • ATAD Implementation Act
  • Taxation of consolidated tax groups
  • Asymmetric Volatility
  • Sell in May - and other misconceptions?
  • IPO
  • Methods of company valuation
  • IPSAS
  • Deferred Taxes
  • Capital Structure: Costs and Leverage
  • Recognition and Measurement of Provisions
  • "Transfer of business assets in the context of business succession taking into account tax aspects".
  • "Business valuation for a corporation and partnership"
  • "Does the family foundation represent a suitable vehicle for the business succession of a family business?"
  • "The impact of incentives in operational risk management for a long term"
  • "The rescue of Deutsche Lufthansa AG during the Corona pandemic from the perspective of the Federal Republic of Germany"
  • "Analysis of investment behavior within a selected industry"
  • "Taxation of cryptocurrencies using the example of bitcoin - A tax law analysis"
  • "Big Bath Accounting in German DAX Companies: An Empirical Study"
  • "Risk-adjusted performance of exchange traded funds compared to actively managed funds"
  • "Does corporate sustainability lead to a lower cost of capital?"
  • "Risk Management in the Form of Crude Oil Hedging - An Analysis Based on Aviation Companies"
  • "Analysis of the structure and accounting scope of provisions according to IFRS using the example of large groups from the automotive industry"
  • "Liquidity planning - structure, analysis and decision-supporting key figures"
  • "Analysis of a core satellite ETF portfolio compared to a multi-asset portfolio"
  • "Analysis of cash flow and earnings congruence and indicators to explain short-term development trends"
  • " Hot and Cold IPO markets and German stock market performance"
  • "Examining the applicability of fundamental and alternative valuation methods for the new economy"
  • "Valuation methods of start-ups - A critical analysis -"
  • "Cash flow as a tool for company valuations - Determination of cash flow based company values and comparison with traded stock market value"
  • "Accounting policies in corporate takeovers - Methods and their analysis to prove accounting policies in takeover processes"
  • "Exchange Traded Funds - Investment Concept and Market Overview"
  • "Selected strategies for risk management of industrial companies"
  • "Cryptocurrencies as an Asset Class - An Empirical Investigation of Diversification in Portfolios of Private Investors"
  • "Evolution of risk management - From a stand-alone management system to a component of integrated risk-oriented management"
  • "Classical risk management and corporate social responsibility - contradiction or synergy - a comparison"
  • "Investigation of a value-based investment strategy in times of crisis"
  • "Transfer Pricing in International Corporations - How it Works and International Tax Planning"
  • "Accounting for emission rights according to IFRS in the focus of European emissions trading"
  • "Accounting for cryptocurrencies - A comparison between IFRS and HGB"
  • "Managing Credit Risk - A Critical Appraisal of Selected Financial Instruments for the Transfer of Credit Risk"
  • "IFRS 16: The new standard on lease accounting and the change on accounting and key performance indicators"
  • "Impact of IFRS 16 on the Automotive Industry"
  • "OECD BEPS: Suitability of country-by-country resporting as a tool to curb aggressive tax avoidance strategies"
  • "Accounting for Bitcoins."
  • "The exemption regime for business assets after the 2016 inheritance tax reform - critical appraisal of the conceptual changes"
  • "Expected loss model - analysis of banks, non-banks and FinTechs with regard to risk management"
  • "The impact of working capital management on profitability"
  • "Study on the dividend payout policy of selected listed companies"
  • "Launch of a UCITS investment fund using the example of "ENRAK Wachstum und Dividende global""