DOCSLIB.ORG

Closure of Accounting Fraud in the Federal Republic of Germany – a Study on the Effectiveness of the Legal Guidelines for Preventing and Disclosing Accounting Fraud

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
Closure of Accounting Fraud in the Federal Republic of Germany – a Study on the Effectiveness of the Legal Guidelines for Preventing and Disclosing Accounting Fraud FACULTAD DE CIENCIAS JURIDICAS Y DE LA EMPRESA Departamento de Ciencias Sociales, Juridicas y de la Empresa Black Sheep on Green Pastures – Prevention und Dis- closure of Accounting Fraud in the Federal Republic of Germany – A study on the effectiveness of the legal guidelines for preventing and disclosing Accounting Fraud Thomas Myslisch Prof. Dr. Jens M. Schmittmann Prof. Dr. Gonzalo Wandosell Fernandez de Bobadilla Elsdorf, 18 April 2014 3 4 THOmas MysLISCH Table OF COntents 5 Abstract ……………………………………………………………………………… 9 Register OF IllustratiOns ………………………………………………………… 11 List OF Tables …………………………………………………………………………… 12 List OF AbbreViatiOns ……………………………………………………………… 13 1 IntrOductiON ……………………………………………………… 17 1.1 ReleVance …………………………………………………………………………… 19 1.2 ObjectiVE …………………………………………………………………………… 24 1.3 THE Study’S Structure……………………………………………………………… 26 2 AccOunting Fraud ……………………………………………… 27 2.1 AccOunting Irregularities in THE COnteXT OF WHite-COllar Crime ……………………………………………………………… 28 2.2 Factual Findings OF AccOunting Fraud …………………………………… 32 2.3 EXplanatOry MOdels FOR THE Act OF Manipulating AccOunts ………………………………………………………… 36 2.3.1 Fraud Triangle / Fraud DiamOnd …………………………………………… 36 2.3.2 ApprOacHes TO FurtHer DEVELOpments …………………………………… 43 2.3.2.1 THE LeipZiger PROgressiON MOdel OF WHite-COllar Crime ………… 43 2.3.2.2 THE Offenders MOtiVes FOR COmmitting WHite-COllar Crime ………………………………………………………………… 49 2.3.2.3 PROfiles OF WHite-COllar Criminals ………………………………………… 50 2.3.3 LOOKing at THE AccOunting Fraudster …………………………………… 55 2.3.4 THE Principle OF SHareHOlder Value ……………………………………… 58 2.4 Results OF AccOunting Irregularities …………………………………… 60 2.4.1 ImplicatiOns FOR COmpanies …………………………………………………… 60 2.4.2 ImplicatiOns FOR COmpany Owners, INVestOrs and SHareHOlders 62 2.4.3 ImplicatiOns FOR THE PerpetratOR …………………………………………… 63 2.4.4 ImplicatiOns FOR SOciety: State, COnsumer, ECONOmy ……………… 66 3 CatalOgue OF measures TO strengtHen COmpanies’ integrity and TO prOtect INVestOrs …… 69 3.1 PersOnal Liability OF EXecutiVE BOdies …………………………………… 72 3.1.1 Liability TOwards THE COrpOratiON ………………………………………… 73 3.1.2 Liability TOwards TO SHareHOlders ………………………………………… 89 3.1.2.1 InfOmatec-DecisiOns ……………………………………………………………… 90 3.1.2.2 THE Cases COmrOad and EM.TV ………………………………………………… 92 3.1.2.3 EXternal Liability OF THE BOard Pursuant TO § 826 BGB ……………… 93 6 THOmas MysLISCH 3.1.2.4 BOard Members’ Internal Liability Pursuant TO FurtHer Claims Based ON TOrt …………………………………………… 98 3.1.2.5 A Bill: THE Act GOVerning Liability FOR Capital MarKet InfOrmatiON ………………………………………………… 99 3.1.2.6 THE German Capital MarKets MOdel Case Act (KapMUG) …………… 102 3.1.2.7 COnclusiOn …………………………………………………………………………… 116 3.2 German COrpOrate GOVernance ……………………………………………… 121 3.2.1 COrpOrate GOVernance ………………………………………………………… 121 3.2.2 THE German COrpOrate GOVernance COde (DCGK) …………………… 124 3.2.3 COntent and CHanges Made TO THE German COrpOrate GOVernance COde (2013) due TO THE CatalOgue OF Measures TO StrengtHen COmpanies’ Integrity and TO PROtect INVestOrs 128 3.2.4 ImpOrtant CHanges Made in THE German COrpOrate GOVernance COde Dated 26.05.2010 COmpared TO THE VersiON Dated 18.06.2009 …… 138 3.2.5 FurtHer ImpOrtant RegulatiOns OF THE German COrpOrate GOVernance COde …………………………………… 141 3.2.6 COnseQuences FOR EVeryday WORK …………………………………………… 146 3.3 FurtHer deVELOpment OF AccOunting Standards and its adaptiON TO internatiOnal accOunting principles ………………… 148 3.3.1 THE (German) AccOunting RefOrm Act …………………………………… 148 3.3.1.1 EXercising THE DecisiON RigHts FOR THE Separate Financial Statement ……………………………………………………………… 149 3.3.1.2 EXtended Detail OF NOtes ………………………………………………………… 151 3.3.1.3 EXtended Management RepOrt ………………………………………………… 151 3.3.1.4 EXercising THE DecisiON RigHts FOR THE GROup AccOunts ………… 153 3.3.1.5 ABOlitiON OF THE COnsOlidatiON PROHibitiON Pursuant TO § 295 HGB …………………………………………………………………………… 154 3.3.1.6 EXtensiON OF THE Items WitHin THE COnsOlidated Financial Statements …………………………………………………………… 154 3.3.1.7 EValuatiOn …………………………………………………………………………… 154 3.3.2 THE German Act TO MOderniZE AccOunting Law (BilMOG) ………… 157 3.4 StrengtHening THE ROle OF THE Independent AuditOR ……………… 174 3.4.1 THE Principle OF Independence ………………………………………………… 175 3.4.2 InternatiOnal Auditing Standard ………………………………………… 178 3.4.3 THE DeclaratiON OF COmpliance and COrpOrate GOVernance Statement ………………………………………… 179 3.4.4 THE RespOnsibilities OF THE GROup AuditOR ……………………………… 180 3.4.5 SeparatiON OF Independent Audits and COnsultatiON …………… 180 3.4.6 AppOinting THE EXternal AuditOR and RepOrting OF THE AuditOR ………………………………………………… 186 3.4.7 EXternal Versus Internal AuditOR ROtatiON ………………………… 189 Table OF COntents 7 3.4.8 Public DisclOsure OF Fees ………………………………………………………… 194 3.4.9 EXtensiON OF Liability ……………………………………………………………… 196 3.4.10 CHanges TO THE PROfessiOnal SuperVisiON ……………………………… 198 3.4.11 COnclusiOn …………………………………………………………………………… 203 3.5 MOnitOring THE legality OF specific COmpany accOunting by an independent SOurce (“EnfOrcement“) ………… 206 3.5.1 THE German Financial RepOrting EnfOrcement Panel (DPR/FREP) …………………………………………………………………………… 207 3.5.2 THE Federal Financial SuperVisOry AutHOrity (BAFin) ……………… 214 3.5.3 AN EValuatiON OF THE German EnfOrcement System ………………… 217 3.6 ElectrOnic PublicatiON OF A COmpany’S AccOunts …………………… 222 3.7 ENHancing THE PROtectiON OF INVestOrs ………………………………… 234 3.7.1 Insider Trading LegislatiON Pursuant TO THE INVestOR PROtectiON ImprOVement Act …………………………………… 234 3.7.2 AD-HOC Public Releases AccOrding TO THE INVestOR PROtectiON ImprOVement Act …………………………………… 239 3.7.3 TransactiON RepOrting REQuirements FOR Members OF THE Management Pursuant TO THE INVestOR PROtectiON ImprOVement Act …………………………………… 243 3.7.4 THE PROHibitiON OF Rate and MarKet Price ManipulatiON Pursuant TO THE INVestOR PROtectiON ImprOVement Act ………… 245 3.8 POint Nine and Ten OF THE GOVernment’S CatalOgue OF Measures 249 4 Structure OF THE ResearcH Design ……………………… 251 4.1 MetHODOLOgy applied TO THE empirical Study ………………………… 254 4.2 Assessment OF THE RegulatiOns by THE COmpanies POlled ………… 262 4.3 EValuatiON OF THE usefulness OF POssible COncrete measures by THE COmpanies POlled ………………………… 270 4.4 THE POlled COmpanies’ EValuatiON OF THE COst-benefit ratiO ………………………………………………………………… 273 4.5 Assessing THE OutcOmes ………………………………………………………… 278 5 COnclusiON ………………………………………………………… 285 Table OF EnclOsures ………………………………………………………………… 293 BibliOgrapHy …………………………………………………………………………… 327 8 THOmas MysLISCH Abstract 9 ABSTRACT According to a study of KPMG in 2010 the share of companies regarding white collar crime as a serious problem for economy increased by nine percent in 2006 to 2010. Blue chips companies even valued this problem at ninety percent. It was assumed that the extend of economy crimes will increase further. The German Federal Office of Criminal Investigation stated that white collar crime is responsi- ble for more than 4 Billion €, which exceeds fifty percent of the total damage for the year 2011. Criminal offences in financial statements, the topic of this investigation started in spring 2011, are mainly carried out without being realised. Therefore it is impossible to furnish reliable figures in undetected crimes; however according to appropriate literature it is estimated up to 80 percent. The reasons for this are seen in insufficient regulations of legal guidelines by a number of authors. The focus should especially be directed to the question how the measures of detection and prevention of accounting fraud are presented by the government and how their efficiency is estimated. Therefore the “Catalogue of Measures to Strengthen Companies´ Integrity and to Protect Investors” of 2003 and the result- ing legitimation are the central point. The issue of this investigation is to find out how the companies registered in the DAX, MDAX, SDAX and Tec-DAX estimate the efficiency of the Catalogue of Measures of the government in regard to its intention. Hereby the estimation of the efficiency of individual points is reflected and is listed in a ranking by the companies. In addition companies are asked for the estimation of further appro- priate and possible measures and the evaluation of the cost-benefit-ratio of the measures taken by the companies. The results of the investigation presented in the following are based on the evaluation of questionnaires sent to 160 companies reg- istered in the four DAX segments in the time of the end of April to the beginning of December 2012. 10 THOmas MysLISCH The results show that the representatives of the companies assess the legal regulations concerning the disclosure and prevention of accounting fraud on the whole as helpful. The majority of the companies claim that the legal implementa- tion of the “10-Point-Program” of the government can be considered sufficient for their own company with regard to disclosure and prevention of accounting fraud. Only one of five possible suggested measures for the prevention and disclosure of accounting fraud was accepted. Concerning the cost-benefit ratio the majority of the companies state that the costs overweigh the benefits. Whereas the effect of legal measures is differently discussed in the litera- ture, the evaluation by big companies can be defined as sufficient concerning legal regulations but companies even criticise them with regards to the costs. The given results of the survey correspond to KPMG´s research dated 2012, which state, that concerning white-collar-crime-affected companies the number
Load more

Recommended publications
  • Commander's Guide to German Society, Customs, and Protocol
    Headquarters Army in Europe United States Army, Europe, and Seventh Army Pamphlet 360-6* United States Army Installation Management Agency Europe Region Office Heidelberg, Germany 20 September 2005 Public Affairs Commanders Guide to German Society, Customs, and Protocol *This pamphlet supersedes USAREUR Pamphlet 360-6, 8 March 2000. For the CG, USAREUR/7A: E. PEARSON Colonel, GS Deputy Chief of Staff Official: GARY C. MILLER Regional Chief Information Officer - Europe Summary. This pamphlet should be used as a guide for commanders new to Germany. It provides basic information concerning German society and customs. Applicability. This pamphlet applies primarily to commanders serving their first tour in Germany. It also applies to public affairs officers and protocol officers. Forms. AE and higher-level forms are available through the Army in Europe Publishing System (AEPUBS). Records Management. Records created as a result of processes prescribed by this publication must be identified, maintained, and disposed of according to AR 25-400-2. Record titles and descriptions are available on the Army Records Information Management System website at https://www.arims.army.mil. Suggested Improvements. The proponent of this pamphlet is the Office of the Chief, Public Affairs, HQ USAREUR/7A (AEAPA-CI, DSN 370-6447). Users may suggest improvements to this pamphlet by sending DA Form 2028 to the Office of the Chief, Public Affairs, HQ USAREUR/7A (AEAPA-CI), Unit 29351, APO AE 09014-9351. Distribution. B (AEPUBS) (Germany only). 1 AE Pam 360-6 ● 20 Sep 05 CONTENTS Section I INTRODUCTION 1. Purpose 2. References 3. Explanation of Abbreviations 4. General Section II GETTING STARTED 5.
    [Show full text]
  • In 2009 the IPEX Website Experienced a Substantial Growth in The
    Written report of the IPEX Information Officer on the work of IPEX in 2020 Two landmark events have shaped the work of IPEX in 2020: first, the global COVID-19 pandemic has brought parliamentary and inter-parliamentary activities to an abrupt standstill, in the first semester of 2020, and then has deeply reshaped their tools and formats. The aftermath of these changes will surely be felt for some years to come. The second major event was the development and (planned) launch of the next generation of the IPEX platform, in its 3rd version. As with anything else around the world, the pandemic has brought out a number of challenges in the planned project calendar. 1. Website statistics In 2020, 426.136 unique visitors have called up the IPEX platform, following the general progressive trend of previous years (2019: 342.355; 2018: 305.000; 2017: 307.737). The number of pages viewed – 25.383.775 million – is lower than the record of 2019 (the highest registered so far), but still far above the previous years (2109: 43.097.236; 2018: 15.939.723; 2017: 5.736.506). Website statistics (2012 = index 100) 3500 3000 2500 2000 1500 1000 500 0 2012 2013 2014 2015 2016 2017 2018 2019 2020 Unique visitors Pages Hits Number of visits Page 1 Trends for number of visitors and pages visited (2012 = index 100) 1800 1600 1400 1200 1000 800 600 400 200 0 2012 2013 2014 2015 2016 2017 2018 2019 2020 Pages Number of visits Lin. (Pages) Lin. (Number of visits) Relative to the full deployment and establishment of IPEX V2 in late 2011/2012, the number of visitors and pages visited is seeing an upward trend over time, even when taking into account the challenges and disruptions of 2020: at a lower number of pages visited in 2020, the number of visitors has grown year-on-year with almost 20%.
    [Show full text]
  • UCLA UCLA Electronic Theses and Dissertations
    UCLA UCLA Electronic Theses and Dissertations Title A Contrastive Analysis of the German Particles eben and gerade: Underlying Meaning and Usage in German Parliamentary Debate Permalink https://escholarship.org/uc/item/912687kt Author Wiley, Patricia Ann Publication Date 2018 Peer reviewed|Thesis/dissertation eScholarship.org Powered by the California Digital Library University of California UNIVERSITY OF CALIFORNIA Los Angeles A Contrastive Analysis of the German Particles and : Underlying Meaning and Usage in German Parliamentary Debate A dissertation submitted in partial satisfaction of the requirements for the degree Doctor of Philosophy in Germanic Languages by Patricia Ann Wiley 2018 © Copyright by Patricia Ann Wiley 2018 ABSTRACT OF THE DISSERTATION A Contrastive Analysis of the German Particles and : Underlying Meaning and Usage in German Parliamentary Debate by Patricia Ann Wiley Doctor of Philosophy in Germanic Languages University of California, Los Angeles, 2018 Professor Robert S. Kirsner, Co-Chair Professor Olga Tsuneko Yokoyama, Co-Chair This dissertation critically compares the two German focus particles and . It has been repeatedly noted in the relevant literature that the two display an intriguing yet challenging near-synonymy. However, factors motivating this relationship have not been sufficiently explained to date. This study argues that the particles’ ostensible partial overlap is systematic and non-trivial in nature and that it can be explained by positing two distinct speaker motivations for uttering each particle to mark a constituent in a sentence: While the particle marks a constituent as conform-to-expectation, marks a constituent as counter-to- ii expectation. Each marking is prompted by the discourse situation: If there is (extra)linguistic evidence that the interlocutor is inclined to select the same constituent as the speaker for completing a sentence, then is the appropriate marker.
    [Show full text]
  • The Impact of Federal-States Intergovernmental Relations on Regional States Autonomy in Ethiopia
    THE IMPACT OF FEDERAL-STATES INTERGOVERNMENTAL RELATIONS ON REGIONAL STATES AUTONOMY IN ETHIOPIA ADDIS ABABA UNIVERSITY COLLEGE OF LAW AND GOVERNANCE CENTER FOR FEDERAL STUDIES BY KENNA DEME JUNE, 2014 ADDIS ABABA, ETHIOPIA THE IMPACT OF FEDERAL-STATES INTERGOVERNMENTAL RELATIONS ON REGIONAL STATES AUTONOMY IN ETHIOPIA A THESIS SUBMITTED TO POST GRADUATE STUDIES OF ADDIS ABABA UNIVERSITY IN PARTIAL FULFILMENT OF THE REQUIRMENTS FOR THE DEGREE OF MASTER OF ARTS IN FEDERAL STUDIES. ADVISOR ASSEFA FISEHA (PhD) JUNE, 2014 ADDIS ABABA, ETHIOPIA Declaration I, Kenna Deme, hereby declare that this thesis is my original work and has never been presented in any other institution. To the best of my knowledge and belief, I also declare that any information used has been duly acknowledged and submitted for the partial fulfillment of the requirements for the Master of Art in Federal Studies, Addis Ababa University. Name of Candidate: - Kenna Deme, Signature: _________, Date _________ Advisor:- Assefa Fiseha (PhD), Signature ____________ Date ________ Examiners:- Dr. Hashim Tewfik, Signature ____________ Date _________ Ketema Wakjira, Signature ____________ Date ___________ Chair of the centre:- Gheberhiwet Tesfai, Signature___________Date___________ Acknowledgment Next to the almighty God, many people have assisted my work. The preparation of this thesis becomes possible through the help of my advisor, Dr. Assefa Fiseha, who tirelessly provided insightful comments. I am deeply indebted to thank him for understanding my interest and giving shape from the beginning to the end. It would be difficult to list all but I am most grateful for all respondents found at different offices, political parties and academicians who provided me information when I needed.
    [Show full text]
  • Country Compendium
    Country Compendium A companion to the English Style Guide July 2021 Translation © European Union, 2011, 2021. The reproduction and reuse of this document is authorised, provided the sources and authors are acknowledged and the original meaning or message of the texts are not distorted. The right holders and authors shall not be liable for any consequences stemming from the reuse. CONTENTS Introduction ...............................................................................1 Austria ......................................................................................3 Geography ................................................................................................................... 3 Judicial bodies ............................................................................................................ 4 Legal instruments ........................................................................................................ 5 Government bodies and administrative divisions ....................................................... 6 Law gazettes, official gazettes and official journals ................................................... 6 Belgium .....................................................................................9 Geography ................................................................................................................... 9 Judicial bodies .......................................................................................................... 10 Legal instruments .....................................................................................................
    [Show full text]
  • REPRESENTATIVE DEMOCRACY ELECTIONS Sadik HAXHIU
    Journal of International Trade, Logistics and Law, Vol. 5, Num. 1, 2019, 12-20 REPRESENTATIVE DEMOCRACY ELECTIONS Sadik HAXHIU, University Kadri Zeka Gjilan, Kosova Arbresha MEHA, University Kadri Zeka Gjilan, Kosova Received: May 01, 2019 Accepted: June 05, 2019 Published: June 15, 2019 Abstract: The elections legitimize the will of the citizens to represent them in the representative bodies. This legitimacy comes through various forms of electoral processes. These processes take place in various forms, depending on constitutional and legal definitions on the one hand and political culture on the other. Political culture develops parallel to the development of representative democracy. During the development of political pluralism and the multi-party system there are different types of election organization, depending on the elected representative body, the level of power to be elected, the manner of election of the representative bodies and the time of their holding. Based on the elected representative body we have: parliamentary and presidential elections. According to the level of state bodies we choose, we have: local elections and central elections. According to the election method we have: direct and indirect elections. According to certain time intervals we have: regular and extraordinary regular elections. All these types of elections are organized based on the particular electoral legislation, election management and the electorate expressing their free will. Keywords: Parliamentary, Presidential, Local, Indirect, Representative Democracy 1. Introduction About 2500 years ago, in Ancient Athens a leader named Pericles gathered in the city's famous Acropolis all its free citizens to get a decision together. From that moment on, human history was enriched with one of its greatest and most democratic concepts, representing the people through the election of representative bodies, which in the course of history has evolved and enriched, reaching the time ours with the multi-dimensional application of the standard one citizen one vote.
    [Show full text]
  • Master Thesis
    CHARLES UNIVERSITY IN PRAGUE FACULTY OF SOCIAL SCIENCES Institute of Political Studies B.A. Eric Holtschke The Democratic Transition of Czechoslovakia, the German Democratic Republic and their Successor States, with Particular Focus on the Geopolitical Framework after 1989 Master thesis Prague 2014 Author : B.A. Eric Holtschke Supervisor : Mgr. Martin Riegl, PhD. Academic Year : 2013/2014 Bibliographical Note HOLTSCHKE, Eric. The Democratic Transition of Czechoslovakia, the German Democratic Republic and their Successor States, with Particular Focus on the Geopolitical Framework after 1989. 120 pages. Master thesis. Charles University, Faculty of Social Sciences, Institute of Political Studies. Supervisor Mgr. Martin Riegl, PhD. Abstract In 1989-1990 the communist rule in Central and Eastern Europe collapsed, opening up the road to democracy, came about by means of mass demonstrations, the first of which took place in Plauen (GDR) on 7 October 1989. Only a few months later, no-one could be sure how the world would develop. The so-called ‘voice’ was followed by ‘exit’ in the German Democratic Republic – and the Czechoslovakians were close to the events taking place in the embassy of the Federal Republic of Germany in Prague. The end of the autocratic system was followed by the process of democratisation, characterised by upheavals and the restructuring of political conditions. Free and independent elections marked the end of democratisation in both the German Democratic Republic and Czechoslovakia. The consolidation period was determined by the dissolution of both of the aforementioned countries. The author’s focus was on economic consolidation, as well as on political consolidation with regard to regional integration by means of the countries’ membership of international organisations and regional and sub-regional bodies.
    [Show full text]
  • The Planning System and Planning Terms in Germany a Glossary
    STUDIES IN SPATIAL DEVELOPMENT At a time when Europe is growing together, cooperation between countries is becoming increas- 7 ingly necessary. One of the main reasons for pursuing transnational spatial development is to at- tain a common understanding of the facts of spatial planning. Hence, the INTERREG III B project “COMMIN” sought to establish a common communication basis for the exchange of knowledge and experience in spatial planning and thus to foster and develop this understanding in the Baltic Sea region. Therefore, on the basis of a standardized structure the COMMIN project partners prepared basic information about institutional settings and spatial planning systems and compiled a glossary of key terminology in spatial planning accompanied by a varying range of fact sheets with respect to planning cases taken as examples. The readers will now fi nd on www.commin.org the whole range of information covering the respec- tive national languages as well as English translations, although in some countries offi cial transla- tions for these issues were lacking. The project partners were aware of the fact that each translation requires a balancing act between legal precision and communicable classifi cation and, at the end, is a question of defi nition power and of different senses for semantics. The Planning System and The German text on hand (status December 2006) – one information package out of eleven – was prepared by a team comprising planners, lawyers, economists, and administrative academics. Actually no other publication treating this subject in English exists and it will hopefully contribute not only Planning Terms in Germany to understanding planning issues in Europe but also to transferring in this respect information and knowledge within the country.
    [Show full text]
  • The Länder and German Federalism Prelims 27/5/03 11:39 Am Page Ii
    GPOLGunlicks cover 21/5/2003 5:22 pm Page 1 Issues in German Politics The Länder This book provides a detailed introduction to how the Länder (the sixteen states of Germany) function not only within the country itself but also within the wider context of European political affairs. Some knowledge of the role of the Länder is and German federalism essential to an understanding of the political system as well as of German federalism. The Länder This book traces the origin of the Länder. It looks at their place in the constitutional order of the country and the political and administrative system. Their organization and administration are fully covered, as is their financing. Parties and elections in the Länder and the controversial roles of parliaments and deputies are also examined. and German Because of their role in the Bundesrat, the second legislative chamber, the Lander are clearly an important part of the national legislative process. They participate in policy-making with regard to the European Union, and have limited influence on Germany's foreign affairs outside of Europe. This is the first English language book that considers the Länder in this depth. federalism Arthur Gunlicks is a professor of political science and chair of the department at the University of Richmond, Virginia Gunlicks Arthur Gunlicks ISBN 0-7190-6533-X 9 780719 065330 prelims 27/5/03 11:39 am Page i The Länder and German federalism prelims 27/5/03 11:39 am Page ii ISSUES IN GERMAN POLITICS Edited by Professor Charlie Jeffery, Institute for German Studies Dr Charles Lees, University of Sussex Issues in German Politics is a major new series on contemporary Germany.
    [Show full text]
  • Comes with the Territory Ensuring Fair Political Representation for Northern Territorians – and All Australians
    Comes with the territory Ensuring fair political representation for Northern Territorians – and all Australians A straightforward way to ensure the Northern Territory has two House of Representatives seats is to increase the overall size of the House. An increase of about 50% in the number of parliamentarians would make Australians better represented, increase the talent pool for ministries and committee chairs and ensure one vote, one value in Australia. Discussion paper Bill Browne July 2020 ABOUT THE AUSTRALIA INSTITUTE The Australia Institute is an independent public policy think tank based in Canberra. It is funded by donations from philanthropic trusts and individuals and commissioned research. We barrack for ideas, not political parties or candidates. Since its launch in 1994, the Institute has carried out highly influential research on a broad range of economic, social and environmental issues. OUR PHILOSOPHY As we begin the 21st century, new dilemmas confront our society and our planet. Unprecedented levels of consumption co-exist with extreme poverty. Through new technology we are more connected than we have ever been, yet civic engagement is declining. Environmental neglect continues despite heightened ecological awareness. A better balance is urgently needed. The Australia Institute’s directors, staff and supporters represent a broad range of views and priorities. What unites us is a belief that through a combination of research and creativity we can promote new solutions and ways of thinking. OUR PURPOSE – ‘RESEARCH THAT MATTERS’ The Institute publishes research that contributes to a more just, sustainable and peaceful society. Our goal is to gather, interpret and communicate evidence in order to both diagnose the problems we face and propose new solutions to tackle them.
    [Show full text]
  • Institutional Recognition and Accommodation of Ethnic
    CORE Metadata, citation and similar papers at core.ac.uk Provided by UWC Theses and Dissertations Institutional Recognition and Accommodation of Ethnic Diversity: Federalism in South Africa and Ethiopia By YONATAN TESFAYE FESSHA LL.B Hons (Addis Ababa); LL.M (Pretoria) Dip. (Fribourg) A thesis submitted in fulfillment of the requirements for the degree of Doctor of Philosophy (Law) in the Faculty of Law, University of the Western Cape Promoter: PROFESSOR NICO STEYTLER FACULTY OF LAW UNIVERSITY OF THE WESTERN CAPE 9 June 2008 Declaration I declare that ‘Institutional recognition and accommodation of ethnic diversity: Federalism in South Africa and Ethiopia’ is my work and has not been submitted for any degree or examination in any other university or academic institution. All sources and materials used are duly acknowledged and are properly referenced. Yonatan Tesfaye Fessha Date ________________ 9 June 2008 ii Acknowledgment The preparation of this thesis would not have been possible without the help of a number of people. The most important contribution came from my supervisor, Professor Nico Steytler, who tirelessly read the drafts and provided insightful comments. The thesis benefited immensely from his perceptive comments. This work has also benefited greatly from the assistance of Reuben Baatjies and Annette Christmas who read and commented on various parts of the draft. I am also grateful for the insightful comments I received from Prof Jaap De Visser in the early stages of this work. I wish also to thank Christopher Mbazira and Woldekidan Kifle for all their work in the editing of parts of the thesis. My sincere gratitude goes to the Community Law Centre and especially Professor Nico Steytler for providing me the opportunity to be part of the Community Law Centre.
    [Show full text]
  • Twenty-Five Years of Modern Environmental Policy in Germany
    DISCUSSION PAPER WISSENSCHAFTSZENTRUM BERLIN FÜR SOZIALFORSCHUNG SOCIAL SCIENCE RESEARCH CENTER BERLIN FS II 95-301 25 Years of Modern Environmental Policy in Germany. Treading a Well-Worn Path to the Top of the International Field. Helmut Weidner ISSN 1011-9523 Forschungsschwerpunkt: Research Area: Technik — Arbeit — Umwelt Technology — Work — Environment Abteilung: Research Unit: Normbildung und Umwelt Standard-setting and Environment ZITIERWEISE z CITATION Helmut Weidner 25 Years of Modern Environmental Policy in Germany. Treading a Well-Worn Path to the Top of the International Field. Discussion Paper FS II 95 - 301 Wissenschaftszentrum Berlin für Sozialforschung 1995 Forschungsschwerpunkt: Research Area: Technik — Arbeit — Umwelt Technology — Work — Environment Abteilung: Research Unit: Normbildung und Umwelt Standard-setting and Environment Wissenschaftszentrum Berlin für Sozialforschung Reichpietschufer 50, D-10785 Berlin Tel.: +49/30/25491-0 z Fax: +49/30/25491-684 E-mail: [email protected] z Internet: http://www.wz-berlin.de 25 Years of Modern Environmental Policy in Germany. Treading a Well-Worn Path to the Top of the International Field Summary The development of a systematic environmental policy began in Germany over 25 years ago. In the meantime "environmental protection" has become an established area of policymaking and is still expanding. Nevertheless, state environmental policy is once again subject to severe societal pressure. On the one hand, demands are being made with great vigour that the concept of "sustainable development"
    [Show full text]