Suchergebnisse

Both the Companies Act 61 of 1973 (hereinafter "the Companies Act 1973") and the Companies Act 71 of 2008 (hereinafter "the Companies Act 2008") provide for the Financial Standards Reporting Council (hereinafter "the Council"). However, its composition, function and legal form is different under each Act. While the Council was established statutorily as a juristic person under the Companies Act 1973, it will only be established by the Minister of Trade and Industry under the Companies Act 2008. Furthermore, it seems that whether the Council will be granted the status of a juristic person or not is at the Minister's discretion. In contrast with the Companies Act 1973, the Council is thus no longer as autonomous. The Council's role in standard setting has been diminished. It is to be a mere advisory forum to the Minister with nothing but non-binding drafting powers. Both the Companies Act 1973 and the Companies Act 2008 contain provisions regarding Financial Reporting Standards (hereinafter "FRSs"). In contrast to the vague provision in the Companies Act 1973, the Companies Act 2008 clearly sets out the legal status of FRSs. They will be regulations (in the form of Government Notices) and will thus be law (delegated legislation). The Council is an organ of state, however in drafting FRSs it does not perform "administrative action" in terms of section 1 of the Promotion of Administrative Justice Act 3 of 2000. The wording of the Acts "in accordance with the International Financial Accounting Standards" (section 440S(2) of the Companies Act 1973) and "consistent with the International Financial Accounting Standards" (section 29(5)(b) of the Companies Act 2008) allows for some discretion to be exercised in the drafting of South African FRSs. The current practice of the Accounting Practices Board to precisely replicate IFRSs is clearly not required by law. It is thus submitted that this practice seems too timid. Contrary to the wording "may" in section 29(4) of the Companies Act 2008, the Minister has no discretion as to whether or not to issue FRSs at all. Nor will an overly long delay in issuing FRSs be acceptable. This emanates from a purposive interpretation of section 29(4), read with sections 5 and 7 of the Companies Act 2008.

Versicherte besorgen sich zunehmend selbständig Gesundheitsinformationen und fordern die Rolle eines "mündigen" Patienten ein. Andererseits lassen sich Adhärenz- und Versorgungsdefizite als Folge misslungener Arzt-Patienten-Kommunikation beobachten. Folglich wird der Vermittlung von Gesundheitsinformationen und der Kommunikationen im Gesundheitswesen eine zunehmend hohe Bedeutung beigemessen. Aber es fehlen Informationen über die Situation, Bedarfe, Einflussfaktoren und Folgen der Kommunikation und Information aus Sicht der Bevölkerung bzw. der Versicherten. Diese Lücke soll die Studie "Kommunikation und Information im Gesundheitswesen aus Sicht der Bevölkerung – Patientensicherheit und informierte Entscheidung" (KomPaS) schließen. Mittels einer telefonischen Befragung von circa 5.000 Erwachsenen in Deutschland sollen bevölkerungsweite Daten über "Kommunikation und Information im Gesundheitswesen" erhoben und zentrale Einflussfaktoren ermittelt werden. Im Zentrum stehen die Themenbereiche Informationsbedarfe, Gesundheitskompetenz, Patientensicherheit, informierte Entscheidung und ärztliche Beratung. Die Ergebnisse sollen dazu beitragen, Ansatzpunkte zur Verbesserung der Kommunikation zwischen Ärztinnen/Ärzten und ihren Patientinnen/Patienten zu liefern und Gesundheitskompetenz und Patientensicherheit in Deutschland durch gesundheitspolitische und darüber hinausgehende Public-Health-Maßnahmen zu fördern. Für die oben beschriebene telefonische Befragung wird ein Fragebogen entwickelt, bei dem aufgrund der neuen Themenstellungen auch auf noch nicht validierte Instrumente zurückgegriffen werden muss. Diese Einzelitems und Fragebogenkomplexe sollen in einem kognitiven Pretest auf ihre Verständlichkeit geprüft werden. Probleme der Befragten bei der Beantwortung sollen identifiziert und danach durch eine Überarbeitung der Items behoben werden. ; Die Auswahl der Testpersonen erfolgte in Absprache mit dem Auftraggeber nach den folgenden Kriterien: Alter (18 – 38 Jahre, 39 – 59 Jahre, 60 – 80 Jahre) und Geschlecht.2 Frauen und 2 Männer, 18-38 Jahre2 Frauen und 2 Männer, 39-59 Jahre2 Frauen und 2 Männer, 60-80 JahreZusätzlich musste eine hinreichend große Anzahl an Testpersonen verschreibungspflichtige Medikamente einnehmen. ; CAPI

Die Comparative Study of Electoral Systems (CSES) integriert Daten aus Nachwahlbefragungen von rund 40 Ländern. Sie wird seit 1996 im Fünf-Jahres-Turnus durchgeführt. Die Studie beinhaltet input-harmonisierte Fragen zu politischen Einstellungen und zum Wahlverhalten, demographische Daten sowie Makroangaben zu den politischen Systemen der partizipierenden Länder. Durch die Einbindung der Daten auf Mikro-, Meso- und Makroebene entsteht ein einzigartiges Forschungsinstrument, das Wissenschaftlern erlaubt, sowohl ebenen- als auch länderübergreifende Analysen durchzuführen. In Vorbereitung der Plenarversammlung iim August 2016, im Rahmen derer die offizielle Verabschiedung des Fragebogens für Module 5 erfolgen wird, sollten ausgewählte Teile des Fragebogens einem kognitiven Pretest unterzogen werden. Das Ziel des Pretests bestand darin, eine hohe Qualität der Fragen zu gewährleisten, bevor sie in den nationalen Befragungen der teilnehmenden Länder eingesetzt werden. ; Quotenauswahl. Die Auswahl der Testpersonen erfolgte in Absprache mit dem Auftraggeber nach dem folgenden Quotenplan. Alle Testpersonen hatten die deutsche Staatsbürgerschaft.2 Frauen und 2 Männer, 18-40 Jahre, weniger als Abitur2 Frauen und 2 Männer, 18-40 Jahre, Fachhochschulreife/ Abitur2 Frauen und 2 Männer, 41 Jahre und älter, weniger als Abitur2 Frauen und 2 Männer, 41 Jahre und älter, Fachhochschulreife/ Abitur ; CAPI

This report is Deliverable 4.1 of the EU project "Wind Power Integration in Liberalised Electricity Markets" (WILMAR) and describes the application of two policy instruments, Tradable Emissions Permits (TEP's) and Tradable Green Certificates (TGC's) forelectricity produced from renewable energy sources in the European Union and the implications for implementation in the Wilmar model. The introduction of a common emission-trading system in the EU is expected to have an upward effect on the spot pricesat the electricity market. The variations of the spot price imply that some types of power generation may change the situation from earning money to losing money despite the increasing spot price. Heavy restrictions on emissions penalise thefossil-fuelled technologies significantly, and the associated increase in the spot price need not compensate for this. Therefore, a market of TEP's is expected to have a significant influence on the electricity spot price. However, the expected pricelevel of TEP's are met with great uncertainty and a study of a number of economical studies shows a price span between zero and 270 USD per ton of CO2 depending on the participation or non-participation of countries in the scheme. The price-determinationat the TGC market is expected to be closely related to the price at the power spot market as the RE-producers of electricity will have expectations to the total price paid for the energy produced, i.e., for the price of electricity at the spot market plusthe price per kWh obtained at the green certificate market. In the Wilmar model, the TGC market can either be handled exogenously, i.e., the increase in renewable capacity and an average annual TGC price are determined outside the model, or a simple TGCmodule is developed, including the long-term supply functions for the most relevant renewable technologies and an overall TGC quota. Both solutions are rather simple, but to develop a more advanced model for the TGC market seems to be out of scope forhandling the interplay with the Wilmar model. The obligation for the TGC market is normally given on an annual basis, i.e., the certificate quota has to be fulfilled within a given year. This implies that to establish a TGC price on an hourly basisthroughout the year is not only difficult, but irrelevant as well. The incorporation of model elements representing an annual quota for emission and deriving a TEP price seems more relevant for the Wilmar model. ; This report is Deliverable 4.1 of the EU project "Wind Power Integration in Liberalised Electricity Markets" (WILMAR) and describes the application of two policy instruments, Tradable Emissions Permits (TEP's) and Tradable Green Certificates (TGC's) for electricity produced from renewable energy sources in the European Union and the implications for implementation in the Wilmar model. The introduction of a common emission-trading system in the EU is expected to have an upward effect on the spot prices at the electricity market. The variations of the spot price imply that some types of power generation may change the situation from earning money to losing money despite the increasing spot price. Heavy restrictions on emissions penalise the fossil-fuelled technologies significantly, and the associated increase in the spot price need not compensate for this. Therefore, a market of TEP's is expected to have a significant influence on the electricity spot price. However, the expected price level of TEP's are met with great uncertainty and a study of a number of economical studies shows a price span between zero and 270 USD per ton of CO2 depending on the participation or nonparticipation of countries in the scheme. The price-determination at the TGC market is expected to be closely related to the price at the power spot market as the REproducers of electricity will have expectations to the total price paid for the energy produced, i.e., for the price of electricity at the spot market plus the price per kWh obtained at the green certificate market. In the Wilmar model, the TGC market can either be handled exogenously, i.e., the increase in renewable capacity and an average annual TGC price are determined outside the model, or a simple TGC module is developed, including the long-term supply functions for the most relevant renewable technologies and an overall TGC quota. Both solutions are rather simple, but to develop a more advanced model for the TGC market seems to be out of scope for handling the interplay with the Wilmar model. The obligation for the TGC market is normally given on an annual basis, i.e., the certificate quota has to be fulfilled within a given year. This implies that to establish a TGC price on an hourly basis throughout the year is not only difficult, but irrelevant as well. The incorporation of model elements representing an annual quota for emission and deriving a TEP price seems more relevant for the Wilmar model.

Unilateral climate policies have been unable to achieve intended emissions reductions. We argue that international harmonization of climate policy beyond the Paris Agreement is the only way forward and that global carbon pricing, either through a tax or market, is the best available instrument to manage this. A foundation has already been laid, as current carbon pricing initiatives cover about 20% of global CO2 emissions. Since it limits free-riding by countries/jurisdictions, global carbon pricing is, in principle, behaviourally easier to negotiate than other instruments, such as emission targets or technical standards. To overcome political resistance, we propose a dynamic strategy consisting of two parallel tracks and five transition phases. The first track entails assembly of a carbon-pricing coalition that expands over time and exerts moral and economic pressure on non-members to join. The second track involves refocusing UN intergovernmental climate change negotiations on carbon pricing, potentially involving initially heterogeneous prices reflecting distinct income levels of countries, which then gradually converge. The dual tracks are designed to reinforce one another, increasing the likelihood of a successful outcome. The proposal results in a transition trajectory consisting of two interactive tracks and five phases, with specific attention to inequity within and among countries. We illustrate how such an approach could function with either a carbon tax or market.

This is the author accepted manuscript. The final version is available from Springer Nature via the DOI in this record. ; Rapid progress in the area of humanoid robots offers tremendous possibilities for investigating and improving social competences in people with social deficits, but remains yet unexplored in schizophrenia. In this study, we examined the influence of social feedbacks elicited by a humanoid robot on motor coordination during a human-robot interaction. Twenty-two schizophrenia patients and twenty-two matched healthy controls underwent a collaborative motor synchrony task with the iCub humanoid robot. Results revealed that positive social feedback had a facilitatory effect on motor coordination in the control participants compared to non-social positive feedback. This facilitatory effect was not present in schizophrenia patients, whose social-motor coordination was similarly impaired in social and non-social feedback conditions. Furthermore, patients' cognitive flexibility impairment and antipsychotic dosing were negatively correlated with patients' ability to synchronize hand movements with iCub. Overall, our findings reveal that patients have marked difficulties to exploit facial social cues elicited by a humanoid robot to modulate their motor coordination during human-robot interaction, partly accounted for by cognitive deficits and medication. This study opens new perspectives for comprehension of social deficits in this mental disorder. ; This experiment was supported by a grant from the European Union's Seventh Framework Program (FP7 ICT 2011 Call 9) under grant agreement n FP7-ICT-600610 ALTEREGO.

We discuss the parsec-scale structural variability of the extragalactic jet 3C111 related to a major radio flux density outburst in 2007. The data analyzed were taken within the scope of the MOJAVE, UMRAO, and F-GAMMA programs, which monitor a large sample of the radio brightest compact extragalactic jets with the VLBA, the University of Michigan 26 m, the Effelsberg 100 m, and the IRAM 30m radio telescopes. The analysis of the VLBA data is performed by fitting Gaussian model components in the visibility domain. We associate the ejection of bright features in the radio jet with a major flux-density outburst in 2007. The evolution of these features suggests the formation of a leading component andmultiple trailing components

zu Band 3 -- I. Einführung in das private und öffentliche Recht -- II. Bürgerliches Recht für das Versicherungswesen -- III. Handelsrecht -- IV. Wertpapierrecht -- V. Allgemeines Versicherungsvertragsrecht -- VI. Versicherungsunternehmensrecht -- VII. Versicherungsaufsichtsrecht -- VIII. Das Recht der Versicherungsvermittlung -- IX. Prozeßrecht, Zwangsvollstreckung, Konkurs und Vergleich -- X. Wettbewerbsrecht -- XI. Steuer und Versicherung -- XII. Arbeitsrecht -- Stichwortverzeichnis.

In 1985 the French government created a unique circuit for the dissemination of doctoral theses: References went to a national database "Téléthèses" whereas the documents were distributed to the university libraries in microform. In the era of the electronic document this French network of deposit of and access to doctoral theses is changing. How do you discover and locate a French thesis today, how do you get hold of a paper copy and how do you access the full electronic text? What are the catalogues and databases referencing theses since the disappearance of "Téléthèses"? Where are the archives, and are they open? What is the legal environment that rules the emerging structures and tools? This paper presents national plans on referencing and archiving doctoral theses coordinated by the government as well as some initiatives for creating full text archives. These initiatives come from universities as well as from research institutions and learned societies. "Téléthèses" records have been integrated in a union catalogue of French university libraries SUDOC. University of Lyon-2 and INSA Lyon developed procedures and tools covering the entire production chain from writing to the final access in an archive: "Cyberthèses" and "Cither". The CNRS Centre for Direct Scientific Communication at Lyon (CCSD) maintains an archive ("TEL") with about 2000 theses in all disciplines. Another repository for theses in engineering, economics and management called "Pastel" is proposed by the Paris Institute of Technology (ParisTech), a consortium of 10 engineering and commercial schools of the Paris region.