Bachelor

Im Fokus der Veranstaltung stehen insbesondere die gewerbe- und körperschaftsteuerlichen Konsequenzen von Unternehmensentscheidungen. Ferner werden die bei der Besteuerung von Konzernen relevanten einkommensteuerlichen Sonderfälle (u.a. doppelstöckige Personengesellschaft) und Sondernormen (u.a. Zins- und Lizenzschranke) behandelt. Schließlich wird auf umsatzsteuerliche Probleme in Konzernen eingegangen. Inhaltlich setzt diese Veranstaltung Grundkenntnisse der Besteuerung und der handelsrechtlichen Rechnungslegung voraus, wie sie beispielsweise in den Veranstaltungen "Unternehmensbesteuerung" / "Business Taxation" und "Externes Rechnungswesen" / "Financial Accounting" vermittelt werden. Abgeschlossene Grundlagenausbildung empfohlen. Die Veranstaltung findet im 1. Block statt.

Curious how global companies coordinate suppliers, customers, and partners?Want to understand risks like the bullwhip effect—or how sustainability reshapes supply chains?Interested in methods to analyze and improve supply chain performance? Then this course is for you! It provides an introduction to Supply Chain Management, covering essential topics from inventory and network planning to strategic alliances and risk management. You will gain the knowledge and skills to understand, evaluate, and design effective supply chain strategies for today’s global challenges.

Gender economics In this seminar, students are going to read, understand, and present important articles in the subject field of gender economics. Gender economics is a subfield of public economics that has attracted much attention, and is informed by the cores of economic principles, technological development, social norms, and government policy. Exact topics will vary but likely include the following? Note that each time we will cover the economic perspective on these questions (and not views from other disciplines). 1.       Why did women gain rights if males were dominating the public sphere? 2.       What is the gender pay gap and how large is it? 3.       What are the key drivers of the gender pay gap? 4.       What is the impact of technology, such as contraception? 5.       Why is there selection into occupations and how is this related to pay gaps? 6.       What is the career cost of children and does it differ for men and women? 7.       What is the role of social and cultural norms in generating economic inequality? 8.       What is the role of behavior at the household level in generating inequality in the labour market? 9.       What is the impact of policies such as maternity or paternity leave? 10.   Why are there so few women in top careers/positions at the very top? Timeline: In the first meeting, the general topic is introduced and students choose a research article of interest. In a “block-seminar” we will meet up and students will present to the group the insights they have gained from reading the assigned paper. These meetings will also involve group discussions. Besides the presentations, assessment is through a seminar paper on a specific question that students submit afterward. In answering the question students should draw on articles and topics discussed during the seminar, as well as their reasoning. Students need to attend all elements of this seminar. Places are limited and interested students should send an email to weinhardt@europa-uni.de with a motivation for this seminar, and highlighting existing background in economics/econometrics. The course starts on 29.10.2025 and final places will be allocated no later than 20.10.2025.