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Als haftungsbewehrte Pflicht bedeutet Compliance für das Management von Kapitalgesellschaften, Legalität der unternehmerischen Tätigkeit insgesamt und der Handlungen der Unternehmensangehörigen sicherzustellen. Hierfür ist eine Überprüfung der Unternehmensorganisation auf ihre Legalität und die Ergreifung von Maßnahmen der Compliance-Organisation erforderlich. 'Compliance in Kapitalgesellschaften' klärt die dogmatischen Grundlagen von Compliance-Pflichten in Kapitalgesellschaften, zeigt praxisnahe Lösungswege zur Beherrschung von Compliance-Anforderungen auf und versteht sich damit als wissenschaftlich fundiertes Handbuch für Forschung, Lehre und Praxis

Abstract
Background
In July 2021, destructive floods in Western Europe were triggered by enormous precipitation rates related to a low-pressure system named "Bernd." These catastrophic events led not only to major damage to infrastructure, severe economic losses, and the loss of lives but also to significant landscape changes and modifications. Here, we focus, as a case study, on the flood aftermath of the Ahr Valley in Rhineland-Palatinate state in western Germany, as it was one of the most affected and destroyed regions by the flood. We utilize high-resolution Digital Terrain Models (DTMs) based on airborne Light Detection and Ranging (LiDAR) that were taken shortly before and after the flood to investigate insights into geomorphic changes.

Results
By calculating Digital Terrain Models of Difference (DoD), we are able to quantify volumetric and areal changes caused by erosional and depositional processes for different sites in the Ahr Valley. Due to the morphology of the narrow Ahr Valley, most of the erosion and deposition is located within the deeply incised canyon of the Ahr River. The comprehensive analysis reveals notable morphological modifications throughout the study area, with a calculated erosion/deposition areal ratio of 0.46 and an erosion/deposition volumetric ratio of 0.63. Our findings indicate massive deposition regarding both areal and volumetric. We selected six different locations along the Ahr Valley that showcase distinct aspects of flood-induced fluvial morpho-dynamics. Deposition occurred mainly in point bars and downstream of destroyed artificial levees, in a braided river style.

Conclusion
Our investigations contribute to an overview and assessment of the morphological response to the destructive flood in the Ahr Valley. The results emphasize the necessity for implementing effective flood management strategies, as most of the urban areas in the Ahr Valley were flooded. Moreover, our results provide valuable insights into the impacted areas, highlighting vulnerable locations for flood-related erosion and deposition. This information could contribute to future mitigation and protection efforts, aiding in the development of comprehensive strategies to minimize the impact of similar events in the future.