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Das Interne Kontrollsystem von Unternehmen ist schon seit vielen Jahren in den Blickpunkt der internationalen Gesetzgebung geraten, meist als Folge von wirtschaftlichen Zusammenbrüchen und Unternehmensschieflagen. Die amerikanische Gesetzgebung reagierte im Jahr 2002 mit dem Sarbanes-Oxley Act (SOA). Auswirkungen hat der SOA nicht nur auf sämtliche US-gelistete Unternehmen und US-Prüfungsgesellschaften. Auch deutsche in den USA gelistete Unternehmen und deutschen Prüfungsgesellschaften, die US-gelistete Unternehmen prüfen, müssen die Regelungen berücksichtigen. Aber auch internationale Tochtergesellschaften müssen die Internen Kontrollsysteme einführen. Trotz aller Erkenntnisse, dass ein Internes Kontrollsystem ein wichtiger Baustein für ein unternehmensweites Risikomanagement ist, wird die Notwendigkeit von vielen Firmen nicht gesehen. Sie handeln damit oftmals contra legem. Das Buch erläutert detailliert, welche nationalen und internationalen Gesetze Konzerne dazu verpflichten, interne Kontrollsysteme einzuführen und wie Unternehmen diesen Anforderungen genügen. Ein besonderer Fokus liegt dabei auf der Entwicklung von Internen Kontrollsystemen für den Mittelstand. Im Augenblick meiden mittelständische Unternehmen den Einsatz von Internen Kontrollsystemen, obgleich diese für sie aus den unterschiedlichsten Gründen (Stichworte: Basel II, Rating-Systeme von Banken etc.) oftmals sinnvoll sind.
Apart from MiFID, the Alternative Investment Fund Managers Directive (AIFMD) may be the most important European asset management regulation of the early twenty-first century. In this in-depth analytical and critical discussion of the content and system of the directive, thirty-eight contributing authors – academics, lawyers, consultants, fund supervisors, and fund industry experts – examine the AIFMD from every angle. They cover structure, regulatory history, scope, appointment and authorization of the manager, the requirements for depositaries and prime brokers, rules on delegation, reporting requirements, transitional provisions, and the objectives stipulated in the recitals and other official documents. The challenging implications and contexts they examine include the following: – connection with systemic risk and the financial crisis; - nexus with insurance for negligent conduct; - connection with corporate governance doctrine; - risk management; - transparency; - the cross-border dimension; - liability for lost assets; - impact on alternative investment strategies, and - the nexus with the European Regulation on Long-Term Investment Funds (ELTIFR). Nine country reports, representing most of Europe’s financial centres and fund markets add a national perspective to the discussion of the European regulation. These chapters deal with the potential interactions among the AIFMD and the relevant laws and regulations of Austria, France, Germany, Italy, Luxembourg, Liechtenstein, The Netherlands, Malta and the United Kingdom. The second edition of the book continues to deliver not only the much-needed discussion of the inconsistencies and difficulties when applying the directive, but also provides guidance and potential solutions to the problems it raises. The second edition considers all new developments in the field of alternative investment funds, their managers, depositaries, and prime brokers, including, but not limited to, statements by the European Securities and Markets Authority (ESMA) and national competent authorities on the interpretation of the AIFMD, as well as new European regulation, in particular the PRIIPS Regulation, the ELTIF Regulation, the Regulation on European Venture Capital Funds (EuVeCaR), the Regulation on European Social Entrepreneurship Funds (EUSEFR), MiFID II, and UCITS V. The book will be warmly welcomed by investors and their counsel, fund managers, depositaries, asset managers, administrators, as well as regulators and academics in the field.
This open access book presents a topical, comprehensive and differentiated analysis of Germany’s public administration and reforms. It provides an overview on key elements of German public administration at the federal, Länder and local levels of government as well as on current reform activities of the public sector. It examines the key institutional features of German public administration; the changing relationships between public administration, society and the private sector; the administrative reforms at different levels of the federal system and numerous sectors; and new challenges and modernization approaches like digitalization, Open Government and Better Regulation. Each chapter offers a combination of descriptive information and problem-oriented analysis, presenting key topical issues in Germany which are relevant to an international readership.
International investment law is a subject of growing importance and complexity. Anyone interested in international investment law will appreciate the comprehensive, thoughtful and detailed exploration of this area which this distinguished group of German scholars have provided.
This book looks into the processes of change and renewal of border control and border security and management during the past 30 years after the fall of the Iron Curtain, and the immense challenges in nation-building in South-Eastern Europe after the collapse of former Yugoslavia in relation to strategic security management. The abolition of border controls within the Schengen area and simultaneous introduction of necessary replacement measures was an additional topic. The book provides an insight into which the European Union is competent in the reform and modernisation of state law enforcement agencies for ensuring effective border control, border surveillance and border management in line with the EU acquis communautaire and EU standards. In the 21st century, along with the process of globalisation, a constantly evolving security environment creates new dimensions of threats and challenges to security and stability of transnational nature. This seeks for comprehensive, multidimensional, collective and well-coordinated responses. The European Union, Organization for Security and Co-operation in Europe, United Nations, as well as other international organisations are able to really contribute to developing cooperative and coordinated responses to these threats by relying on its broad membership and profound expertise and experience. According to the position of the European Union, a modern, cost-benefit-oriented and effective border management system should ensure both, open borders as well as maximum of security at the same time. Thus, the Union’s endeavour is to safeguarding internal security to all member states through preventing transnational threats, combating irregular migration and any forms of cross-border crime for ensuring smooth border crossings for legitimate travellers and their belongings, goods and services. That is why the Union’s concept of Integrated Border Management has been developed to ensure effective border control and surveillance and cost-efficient management of the external borders of the European Union. The Union’s policy is and will continue to be developed on the basis of the three main areas in place: common legislation, close operational/tactical cooperation and financial solidarity. In addition, Integrated Border Management has been confirmed as a priority area for strengthening the cooperation with third countries in the European Commission’s strategic security management approach, where non-EU countries are encouraged as partners to upgrade their border security, surveillance and border management systems.
This book deals with the question of whether religious worldviews fulfil an explanatory function in the lives of believers. After rebutting some common objections to this claim, the author proposes to understand the explanatory nature of religious belief along the lines of inference to the best explanation. This proposal is qualified in view of the peculiar nature of religious belief: It is stressed that the type of explanation concerned occurs within the bounds of religion alone, and loses its sense apart from the religious form of life. In unfolding his argument, the author draws heavily on ideas of explanation developed in the philosophy of science, pointing to differences and comparisons between religious and scientific explanations. The author concludes by considering some specific things that theism explains.
A cumulative list of works represented by Library of Congress printed cards.