Theses

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 and subject- or discipline-related". (Bohl 2008, p. 13)

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

In addition to the organisation and the supervision capacities, basic formal requirements and the importance of literature will be outlined.  

Process to a Thesis

  1. First contact via E-Mail or at office time (discussion about capacities and the content of the thesis)
  2. Production and submission of an Exposé
  3. Registration via the examination office
  4. Start of processing time
  5. Work on your Thesis
  6. Submission of your Thesis at the examination office
  7. Evaluation of your Thesis by the supervisor
  8. Colloquium (dependent on the examination regulations)

Scientific work

Basic literature on scientific work: 
Turabian, Kate L.: A manual for writers of research papers, theses, and dissertations: Chicago Style for students and researchers [signature in the library: 25 Wis Ch 0143] 
Manuel René Theisen (aktuelle Auflage): Wissenschaftliches Arbeiten

Exposé

The purpose of an exposé is to develop the question or problem posed by the thesis. Essential components of a balanced exposé are therefore: 

  • The jurisfication for the choice of topic with referencee to the associated scientific relevance.
  • Explanations of the problem and central question of the work.
  • Setting prorities and objectively justified demarcations and limitations.
  • Statements on the aim of the scientific analysis.
  • An explanation of the methodology to be appllied.
  • Prognosis to expected results of the analysis. 

(maximum text length 3 pages)

The exposé also includes a/an 

  • harmonious, logical structuring design of the coming thesis.
  • overview of already reviewed literature (at least ten sources, of which at least seven scientific journals).
  • rough time schedule of your processings

The exposé does not represent an evaluation creterion for the overall grade, but is the basis for further discussions on content. 

Thesis

Formalia_engl.pdf

Colloquium

A colloquium is a fixed-term scientific discussion between university teachers and students. Depending on the respective degree, study programme and examination regulations, this takes place after the written thesis has been reviewed. For the colloquium, a date is agreed separately, approx. 14 days after evaluation of the written work. 

The duration ranges from 30 to a maximum of 60 minutes. The candidate will give a PowerPoint presentation of approx. 15 to 20 minutes maximum (lecture element). Within the lecture the essential knowledge gains of the final thesis should be presented. This is followed by an auditor's discussion (discussion part) on the essential contents of the scientific elaboration. 

Literature

The use of scientific literature is mandatory in scientific work. Statements must satisfy the requirement of verifiability, which is why clear sources must be indicated. Every literal (direct quotation) and every statement taken over from others (indirect quotation) must be identified by a corresponding short documentation.

Sources of Literature: 

Citavi

Citavi is a literature management program. In addition to administration, a uniform citation as well as the compilation of the bibliography can be ensured. This is an urgent recommendation for the preparation of scientific papers.

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""