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    EU labour market policy recommendations and responses in Central European countries

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    This paper reviews the link between national labour market participation oriented policy changes and EU Country Specific Recommendations of such Central European countries as Germany and Poland in 2019. The aim of this master thesis is to examine the reason of implementation avoidance of Country Specific Recommendations in the labour market participation policies of selected Central European countries - Germany and Poland. There is a need in triggers to increase the participation of women, minority groups, and older employees in the workforce. Increased representation of women, underrepresented populations, and older workers in the workforce is necessary for triggering. The Commission is responsible for this coordination, and in this paper, recommendations related to the labor market participation policy will be analyzed along with Country Reports to achieve the goal of identifying variations in the implementation and additional precedence of recommendations related to the labor market participation strategy in Poland and Germany in 2019. Thesis studies the participation of women, older employees, and tax disincentives within low wage earners

    Falsche Fragen, falsche Antworten

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    Der Text leitet in den Schwerpunkt „Community Organizing“ ein, indem er den inhaltlichen Rahmen beschreibt und die Beiträge kurz vorstellt

    Who profits from commoditizing Christmas? Development prospects for Georgia in Nordmann fir global production network

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    The annual demand for Christmas trees in Germany and Denmark is premised upon the seeds of Nordmann firs, which come exclusively from the Racha region in the Great Caucasus ridge of Georgia. It thus forms what is variously called a commodity chain, value chain or production network (as a phenomenon) and that can be accounted for with different concepts including Global Commodity Chains, Global Value Chains and Global Production Networks. The analysis in the thesis is grounded in the Global production Network (GPN) approach, which in the literature also is associated with possibilities of “strategic coupling” and asks for an analysis of “value capture trajectories”. But can the promise of such as “value capture trajectory” be observed in the case of the Nordmann firGPN for the Racha region, from which the seeds of Christmas trees originate? Master thesis examines the prospects for regional development

    The Effect of the COVID-19-Pandemic on the IFRS-9-Loan Loss Provisions of German Financial Institutions

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    This thesis investigates the effects the COVID-Pandemic had on the Loan Loss Provisions according to IFRS 9 of German financial institutions by conducting an empirical analysis of ten selected German banks. This topic is of interest, since the Expected Credit Loss-model under IFRS 9 is only in effect since 2018 and, thus, the COVID-pandemic acted as the first stress-test for the new model. The analysis covers the five periods year-end 2019, Q2 2020, year-end 2020, year-end 2021, and Q2 2022. The main findings are that Post-Model Adjustments are being used too excessively by the institutions and that the Ecpected Credit Loss-model has its weak spots

    Die Pfändung von Grundpfandrechten

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