Suchergebnisse

De nouvelles infections d'origine virale ont emerge de ruaniere reguliere ces demieres annees. Elles ont en comruun, pour la plupart, d'etre zoonotiques et de posseder un reservoir dans lafaune sauvage. On peut citer comrue exemples!es infections par Jes virus Hendra et Nipah en Australasie a I'origine de la decouverte d'un nouveau genre de virus panni les Paramyxoviridae et, plus recemruent, !'infection par le coronavirus responsable du SARS. En dehors de ces infections de decouverte recente, d'autres infections animales eventuellement zoonotiques reemergentes OU non sont introduites OU reintroduites dans des regions OU elles etaient absentes; on peut citer la fievre aphteuse et la fievre catarrhale ovine (Bluetongue) en Europe occidentale, la fievre de West Nile aux Etats­ Unis et en Europe ainsi que la fievre de la vallee du Rift qui etend regulierement son territoire d'origine. Les chiropteres qui representent pres de 25 % de !'ensemble des especes de manuniferes apparaissent souvent comme le reservoir sauvage d'origine de beaucoup de ces infections. Les eludes phylogenetiques ont par exemple montre que Jes Lyssavirus des chauve-souris constituaient tres vraisemblablement Jes ancetres de tous les Lyssavirus connus y compris ceux responsables des rages terrestres. Ceci est facilite par le fait que!es virus, tout particulierement les virus a ARN, evoluent tres rapidement, beaucoup plus rapidement que leurs h6tes respectifs au point de constituer des populations de quasi-especes. A ces menaces biologiques perrnanentes s'ajoutent actuellement celles du bio- et de l'agroterrcirisme. En depit de leur extreme variabilite,!es virus d'un meme genre possedent des sequences extremement conservees et les techniques moleculaires actuelles comme la reaction de polymerisation en chaine (PCR) et ]es microarrays perrnettent de partir a la decouverte de nouveaux virus. Ce type de recherche doit se concenter sur la faune sauvage, reservoir potentiel de nombreuses especes virales non encore decrites. Il faudra par la suite trouver le meilleur moyen de prevenir Ietransfert de ces infections «sauvages» vers les animaux domestiques ou l'homrue tout en preservant la biodiversite. Pour ce qui concerne les especes animales domestiques, il devient de moins en moins acceptable d'abattre systematiquement, parfois massivement, Jes especes receptives en vue d'eliminer une infection consideree comme exotique. De nouveaux espoirs son!apparus en sante animale par le developpement de vaccins qui autorisent la distinction ulrerieure entre Jes anirnaux infecres ou simplement vaccines. De tels vaccins sont actuellement disponibles pour la rhinotracheite infectieuse bovine, la rualadie d'Aujeszky chez le pore, la peste porcine classique, la fievre aphteuse et la grippe aviaire.Tous ne possedent cependant pas encore les caract6ristiques necessaires aune application au niveau individuel sur le terrain ou une efficacit6 comparable aux vaccins classiques. Tous doivent par contre etre associes a un test diagnostique compagnon. Certaines infections animales comme la peste bovine peuvent etre eliminees par la imple application d'une politique de vaccination systematique; la peste bovine est meme en passe d'etre la seconde infection animale eradiquee apres la variole hurnaine parce qu'elle partage toutes Jes caracteristiques epidemiologiques de cette derniere, en particulier I' absence 'un reservoir sauvage de !'infection. Malheureusement, toutes les infections animales ne possedent pas cette même caracteristique; la peste porcine classique est a present solidement implantee chez le sanglier ( Sus scrofa) en Europe et ne pourra etre eliminee chez le porc sans etre contrôlee dans l'espece sauvage correspondante. Heureusement, !'elimination de la rage sylvatique dans certains pays d'Europe occidentale et dans certains etats des Etats-Unis a demontre qu'il etait parfois possible d'eliminer une infection d'une espece sauvage par I'emploi d'un vaccin recombinant. ; Peer reviewed

[Conclusion]: This exploration into the application of the SPS regime in the processed food products in India was focussed on five processed product lines, each from a different segment of the wide spectrum of available products. It was observed that all selected processed food products were assisted by the policy liberalisation regime of the early 1990s. But, in the post-WTO period, particularly since 1996/97, the complexity of the SPS regime seems to have significantly constrained market access in developed countries for Indian processed food products. The poultry product (e.g., egg powder) and marine (Shrimps) product exports to EU and USA reveal contrasting scenarios. Egg powder plants in India that were dedicated to produce exports to the EU markets closed down because of the imposition of stricter food safety standards. On the other hand, the EU approved plants for processing marine products, many exporters could not understand or cope with the shifting safety standards, and they explored alternative markets. As a result, the realized unit value of these exports declined. The hiatus between scientific merit and trade economics is further brought home, when the application of SPS measures to Peanuts/Groundnuts, Mango Pulp and Mushrooms export lines are examined. The case studies confirm the untenability of higher and stricter food safety standards in EU and USA, given emerging trends in dietary preferences and living standards. Although India has a competitive edge in production, market outcomes appear to have been dominated by the impact of SPS as a major non-tariff barrier. This development bodes ill for the successful continuation of multilateral trade arrangements visualised in the WTO agreement. We have repeatedly seen in all five case studies that SPS norms are used by manufacturers of the processing industry machinery in the developed countries to process food exports from the developing countries. The ingenuity, if any, of the importing nation in crafting non-tariff measures to thwart greater access to processed food exports from the developing countries has become more explicit and transparent. Detention of food consignments on grounds like unapproved, not listed, does not demonstrate the maturity of the dominant developed country trading partners. (It was shown that a large number of Indian poultry consignments got rejected due to the following specification targets: (i) Filthy, (ii) Salmonella, (iii) Not-listed, (iv)Unapproved and (v) Insanitary.) Similarly, actions like the insistence on the use of the Turtle Extruder Device (TED), a particular sampling techniques for Aflatoxin testing, and the practice of frequently changing sensitivity levels for testing results, and the resort to emergency notification clauses are indeed trade distorting. To conclude, the case studies highlight the crucial issues of maintaining quality norms, from a developing country perspective, and attempt to link issues of SPS barriers and broader economic issues related to international trade. Our preliminary investigation reveals that SPS affects Indias (and possibly other developing countries) exports differently than is generally believed. Besides, the push for use of highly capital intensive technologies to gain compliance with SPS regulations leads them to becoming, in practice, non-tariff barriers for the developing countries exports. Though the developed countries present a picture of genuine concern for the welfare of developing countries through different arrangements and programmes like preferential market access through the Lome Convention, the preliminary investigations undertaken in these case studies show a contrasting picture. In the final analysis, processed food exports must become a viable instrument to sustain and enhance social welfare in developing countries through poverty alleviation. This is possible if all trading partners work towards making the trinity of science, safety and trade of food products blend to form a harmonious unity.

Taxation and tax policy reform appears on the political agenda in most advanced welfare states in Europe and North America. Of course studies of taxation and tax policy are nothing new and have existed ever since people have paid taxes. The current work is situated in the context of the future of the welfare state and the reinforced international economic and political integration referred to as "globalization." The purpose of this paper is to analyze how globalization is affecting tax policy in advanced welfare states. In comparing the evolution of tax policy in Canada with those in the United States, Germany and Sweden from 1960 to 1995, I will try to review the conventional antiglobalization thesis, i.e., that globalization leads to a "race to the bottom" in revenue and expenditures policies, or as others have called it, a "beggar the neighbour policy" (Tanzi and Bovenberg 1990, 187). . Conclusion: The empirical data and theoretical models clearly show that globalization is one relatively minor factor among many that explain tax policy reforms. And even that limited influence is mediated by domestic political systems, institutions and constellations of actors. As the data has shown, the conventional globalization thesis of a race to the bottom is not borne out. Tax rates and tax revenues are still increasing, despite the ongoing trend toward international trade integration. Countervailing pressures like the high cost of welfare programs, different parties in government, strong labour unions, and institutional veto players counteract the pressure of globalization on tax policy. As for the future of taxation in Canada, it is more likely to be one of gradual evolution than radical change. Although the data don't show any downward pressure on tax rates and tax revenues comparatively speaking, there are at least four key factors in Canada that are likely to put pressure on future tax rates, although regional political dynamics and the workings of fiscal federalism suggest that tax reductions will be a higher priority in some provinces than others (Hale 2002). First, neoliberalism will continue to shape fiscal and tax policy, including the role of the tax system in delivering social policies and programs in most parts of Canada. Second, governments that seek to define their own economic and social priorities rather than simply react to events beyond their borders will have to exercise centralized control over budgetary policies and spending levels if they hope to foster the economic growth needed to finance social services in the context of Canada's changing demographics. Third, the ability of governments to combine the promotion of economic growth and higher living standards will be closely linked to their ability to develop a workable division of responsibilities among federal and provincial governments and with other national governments. Finally, the diffusion of new technologies will continue to transform national and regional economies while giving individuals greater opportunity to avoid government and tax regulations that run contrary to their perceived interests and values. This discussion of determinants that shape tax policy reform has shown that successful management of fiscal and tax policy requires a capacity to set priorities; adapt to changing circumstances; and build a consensus that enables competing economic, social, regional and ideological interests to identify their own well-being in the broader political and economic environment. Tax policy is shaped by many political, economic and social determinants. As Geoffrey Hale correctly concludes, "it should not be surprising if the tax system stubbornly refuses to confirm either economic theories or political ideologies, but reflects past decisions and the policy tradeoffs of the political process" (2002, 71). The notion of tax policy being driven by globalization and forces associated with globalization (both positive and negative) is simply not borne by the facts.

On the basis of the excavation notebooks and letters we reconstruct the difficult history of this excavation, and we attempt to explore, underscore, and to explain the circumstances that conditioned many choices that were made. Regarding the decision to begin digging at this new site, towards the end of the third excavation campaign at Phaistos, we point to hypothetically two particular factors: first, the clear wish of Halbherr to assert the right of the Italian mission to excavate in the area of the Messarà following a diplomatic incident with Cretan authorities that arose from the excavation of the necropolis of Kalivia by S. Xanthoudidis, and secondly the number of finds from Phaistos, relatively small with respect to that from Knossos, something that hurt the sense of dignity or national pride which had always driven the efforts of F. Halbherr outside the borders of Italy. In fact, the decision to begin this new excavation even took by surprise G. De Sanctis, who immediately advised Halbherr not to start anything else in Crete, for fear of interfering with the beginning of explorations in the Cirenaica, which they had already planned.We then review the difficult time that Halbherr spent deciding whether to continue the excavation directly by himself after a brief period of collaboration with R. Paribeni had come to an end. We note how the publication of that excavation became a kind of ordeal. After several limited trenches by L. Banti, there really was a plan for continuation, but it was not followed by D. Levi and C. Laviosa in the 1970 s. By 1977, when the first part of the earlier excavations were being published, a new cycle of projects aimed exclusively at re-excavating what had been excavated for the purpose of resolving many problems (especially with regard to chronology) that remained from the earlier excavations was undertaken (to 1999).In the second part of this paper, we address the motivating criteria and the scientific problems addressed by each excavation cycle: from the iconography of the most important finds, to the problem of political relations with Phaistos (beginning with a letter by F. Halbherr in which he asks whether the two centres did not perhaps constitute an upper and a lower city). We furthermore discuss the influence of Evans upon the reading of stratigraphy, the relations between Minoans and Mycenaeans, the interests of L. Banti in religion, and the most recent hypotheses regarding the complementary roles of Phaistos and Haghia Triada (in the context of the whole island, through which the strategic position of Knossos emerges clearly towards the end of the Middle Minoan III period).In the last part we trace a general history of the site, beginning with the Venetian period and going back to the possible rite of foundation at the beginning of Early Minoan I. For each period we summarize the most important data that has emerged from recent work, and we refer to the detailed contributions for each period, which constitute the primary chapters of a yet unpublished history of the site.This study also presents a new general plan of Haghia Triada in colour, with the indication of each of its chronological phases, and three appendices present, respectively, the texts of the letters sent by F. Halbherr to D. Comparetti regarding the excavations at Haghia Triada, the most important passages from the letters of F. Halbherr to G. De Sanctis regarding this excavation, and two letters by F. Halbherr, one to L. Pernier, the other to L. Pigorini, in which he explains the stratigraphy and the history of the centre Haghia Triada.

Overall objective: The main objective of research on vegetable marketing in Laos is to help harmonize vegetable production with the market demand in terms of quantity, quality, and price. Review of available data: First a review of existing data was carried out, especially the JICA and FAO studies on food marketing in Laos. The studies point out the importance of Vientiane plain for fruits and vegetables in addition to Boloven Plateau (Champassak province) which mostly provides cabbage and potato. The three major food markets are: Tong Kan Kham, That Luang and Kua Dim; they operate both as wholesale and retail markets. Market traders usually combine a variety of functions and specialized wholesalers are few. Objective of market survey: Two surveys were organised to gain additional information. The first one, investigation of market flows and chains (activity 1) aims at appraising how the market is organised spatially and in terms of functions and to quantify the supply from the different districts/villages and imports. The second one, appraisal of traders¿ strategies, aims at: (i) finding out the structure of the market (competition) and coordination relationships among the different actors; (ii) comparing the different origins (peri-urban, rural, imports) in terms of price, quality, and availability of commodities; (iii) identifying advantages and constraints of actors including access to information. Method of market survey. The surveys took place in Tong Kan Kham, That Luang and Kua Dim markets. For the investigation of market flows and chains (activity 1), around one-third of market agents were interviewed, accounting for 92 people. The survey took place only once, in June, but data was collected on the variations during the year. Activity 2 took place in August on a sample of 50 traders. In the two surveys, the sample includes the different stakeholders present in markets (retailers, wholesalers, assemblers, producers). Main results: Among the selected vegetables, the following are subject to imports: Chinese kale; round and olive tomato; big Chinese mustard; cucumber, while the others (pakchoi1, small Chinese mustard, lettuce, yard long bean, cherry tomato) only originate from Lao production (see Table 2). The vegetables subject to imports correspond to varieties that are difficult to produce during the rainy season. In June 2002, that is the beginning of the rainy season, imports represented 22% of quantities transacted for Chinese kale, round tomato and cucumber; 15% for olive tomato; 2% for big Chinese mustard. On the whole, when taking the 9 vegetables, imports represent only 8% of total quantities transacted. Most leafy vegetables originate from Vientiane municipality, less than 30 kilometres from the city center, the biggest supplier being Hatsayphong (around 60% of the flows of leafy vegetables considered in the survey). On the whole, more than 80% of leafy-vegetables originate from less than 30 kilometres from the city centre. Hatsayphong is the main supplier of tomato, while Saixetha is the main supplier of cucumber. Decrease in the number of traders selling vegetables occurs from June to September, it is also the time of imports. The imports of tomato and Chinese kale start in April and end in December, maximum imports happening from June to August. Despite the short distance between farms and markets, the marketing chains are characterised by a certain complexity, the combination between wholesale and retail, collection and wholesale, being frequent: more than half the traders combine different functions. The typical chain involves farmers, collectors, wholesalers and retailers. More than 65% of quantities traded involve more than one intermediary between farmers and retailers, even for a perishable vegetable like water convolvulus. The specialisation of wholesale and retail stages is more frequent for imported tomato than for local tomato. The frequent overlapping of functions may be explained by the absence

Maintaining sufficient levels of competition ranks among the core interests of any national – and increasingly international – antitrust policy; however, the formal proof that a cartel really functioned economically and did not only exist in a legal sense is hard to deliver: market power is not identical to the existence of a legal cartel unless the monopolistic frontier is reached; the legal proof of a cartel does not imply that the market was harmed. From an economic point of view, focusing on legal proof of a cartel is fruitless unless collusion resulted in excess profits or excess revenues. This economic evidence, however, rests empirically on the proper definition of comparable markets, and a sound statistical methodology. When in spring 2003, the German Antitrust Agency (GAA) fined the German cement industry – € 661 million for having established quotas in each of the four market regions through the end of 2001, the legal issue seemed beyond doubt as, beside formal inquiries, two of the industry members had acted as key witnesses. However, the economic implications drawn by the GAA remain doubtful. In this paper, we use the quota agreement in the East German market, the region for which these allegations are undisputed by all major suppliers, as a reference case. We challenge the GAA's computation of excess income of 10 €/ton on two grounds: (i), the comparative market period chosen, 2002, does not meet the requirements of a reference market, especially regarding a certain level of stability and converging prices; (ii) three parallel developments could have triggered the price decline: the openly announced end of the quota cartel, which generated general price-setting insecurity (ii-a), the price war triggered by one of the oligopolists, who desperately tried to improve poor utilization of capacity and squeeze out competitors (ii-b), and the general decline in construction activity (ii-c). Within the framework of an econometric model based on data of one German cement producer, we find that sufficient levels of competition prevailed throughout the cartel period. Furthermore, the demand structure did not change from 2001 to 2002 so as to suggest a fundamental change in competition. Finally, no excess income or profit can be computed. In fact, we show that the general demand regime estimated for the period 1995 to 2001, which is the period of alleged market power, equally well describes the market condition of 2002. Price war and a collapsing construction market lead suppliers to maintain levels of production and capacity utilization, thus sacrificing profits at the expense of the market shares of small and medium-sized suppliers independently from the cartel issue. This empirical finding of an agreed but ineffective cartel is supported by theoretical evidence on the conditions under which cartels can work effectively – which did not exist in the East: strong import competition, a high level of transparency limiting the effects of "cheap talk" and spatial pricing that generates local market power in the absence of cartels. Furthermore, general supply-side conditions in the cement industry suggest that a considerable level of imperfect competition is structurally unavoidable; antitrust possibilities that in the short run enforce additional competition based on the wrong assessment of effective collusion may lead to exits and less competition in the long run. We conclude that the methodology described may be useful for antitrust policy as it offers a credible analytical tool to compute excess income and profit.

Die freudsche Psychoanalyse hat eines. Die kleinianische Psychoanalyse hat eines. Nun hat auch die lacanianische Psychoanalyse eines: ein Wörterbuch (in deutscher Sprache). Damit sind die drei psychoanalytischen Hauptrichtungen benannt. Auch wenn alltagssprachlich von der Psychoanalyse die Rede ist, sind wir mit unterschiedlichsten psychoanalytischen Schulen und Konzeptionen konfrontiert, die sich mehr oder weniger aus der freudschen triebtheoretischen Tradition entwickelt haben. Das Vokabular der Psychoanalyse von Jean Laplanche und Jean-Bertrand Pontalis (1967, deutsche Übersetzung 1972) gilt als Einführungslexikon für die freudsche (triebtheoretische) Psychoanalyse. (Pontalis veröffentlichte Zusammenfassungen früher "Seminare" Lacans.) Robert Hinshelwood brachte das Wörterbuch der kleinianischen Psychoanalyse (1989, deutsche Übersetzung 1993) heraus, in dem er die wichtigsten Konzepte Melanie Kleins und postkleinianischer TheoretikerInnen (etwa Wilfred Bion) darstellt. Beinahe pünktlich zum 100. Geburtstag Jacques Lacans (1901 - 1981) erschien nun die deutsche Übersetzung des 1996 veröffentlichten Introduction Dictionary of Lacanian Psychoanalysis, die Lacans "strukturale Psychoanalyse" sehr systematisch und gut lesbar darstellt. Lacans Werk wird in der österreichischen traditionellen klinischen Psychoanalyse vernachlässigt. Wenngleich die klinischen Beiträge bezüglich Psychosen auch hierorts an Bedeutung gewinnen. Nur einzelne Zirkel wie etwa die Neue Wiener Gruppe/Lacan Schule (siehe www.lacan.at) beschäftigen sich ausführlich mit seinen Schriften, deren Bedeutung weit über den klinischen psychoanalytischen Bereich hinausgeht. Lacans "strukturale Psychoanalyse" kann auch als Rückbesinnung auf Freuds Texte und Relektüre derselben (insbesondere seiner frühen Schriften) verstanden werden. So kommt etwa der Bedeutung der Sprache und des Bildes zentraler Stellenwert in Lacans Schaffen zu. Bereits Sigmund Freud verstand den "Zauber der Worte", Bildhaftes war nicht sein Medium. Lacan führte diesen Gedanken weiter, indem er Menschen generell als "Sprechwesen" betrachtete, deren Unbewusstes wie Sprache strukturiert ist. Lacan sah speziell Freuds Traumdeutung (1900) als grundlegendes Werk für Linguistik und Sprachwissenschaften an, da seine Konzepte der "Verdichtung" und "Verschiebung" zu den linguistischen Begriffen von "Metapher" und "Metonymie" wurden (vgl. Helga Gallas: Das Textbegehren des Michael Kohlhaas, 1981). Lacans Vorliebe für die Avantgarde, die surrealistische Bewegung und die Psychiatrie sind bekannt. Bisweilen wurde er auch aus diesen Richtungen mehr beachtet und anerkannt als von der psychoanalytischen Gesellschaft. Seine kritische Position gegen die seines Erachtens unpolitische Haltung einer Ich-Psychologie, die er als Anpassungsinstrumentarium ortete, sein unorthodoxer Umgang mit dem psychoanalytischen Setting, trugen ihm Kritik ein. Nach jahrelangen Querelen gründete er 1964 die Ecole Freudienne de Paris. Lange Zeit beschäftigte er sich mit Hegels Philosophie, später mit Heidegger. Zunehmende Bedeutung erhielten Lévi-Strauss und Saussures Linguistik. Althusser holte Lacan in den Sechzigern in die Ecole normale superieur, wo er weiterhin seine 1951 begonnenen "Seminare" hielt. Nicht nur dieser Rückgriff auf Sprache und Bild macht die lacansche Psychoanalyse außerhalb der traditionellen klinischen psychoanalytischen Beschäftigung so attraktiv. Lacans eigene Vorliebe für Transdisziplinarität bietet vielfältige Referenzpunkte. Seine Konzepte spielen eine große Rolle innerhalb verschiedener geistes-, kulturwissenschaftlicher sowie kunsttheoretischer Bereiche. Über den Zugang seiner zentralen Kategorien des "Realen", "Symbolischen" und "Imaginären" (R-S-I) können die Zeichen des Unbewussten auf unterschiedlichsten Ebenen dargestellt werden. Diese Kategorien ermöglichen eine psychoanalytische Medientheorie, in der Individuum, Kultur und Kunst eigens in Verbindung gesetzt werden können. Auch diese Kategorien knüpfen an Freud an, sie haben ihre Referenz in den beiden topologischen Modellen des "Psychischen Apparats". Zentrale Konzepte Lacans wie jenes des "Spiegelstadiums" schufen weitere wesentliche Anknüpfungspunkte für kultur- und kunsttheoretische Auseinandersetzungen. Der Zugang zu Lacans Texten ist durch mehrere Umstände erschwert. Zahlreiche "Seminare" wurden von Lacan nicht verschriftlicht und kursier(t)en teilweise als nichtautorisierte Mitschriften einiger StudentInnen. Bis heute sind seine "Seminare" nicht zur Gänze publiziert. Lacans Abneigung gegen Übersetzungen ist bekannt. Zudem nahm er Bezug auf unterschiedlichste Disziplinen wie etwa die Linguistik, die von der klinischen Psychoanalyse weit entfernt sind. Eine Anmerkung zur Universitätspolitik: Lacans Ecole ermöglichte die Verankerung von Psychoanalyse an der Universität. In Zeiten der Verflachung klinischer psychoanalytischer Inhalte durch Krankenkassenregelung und profitabler Ausbildungsmärkte scheint dies nicht unwesentlich zu sein. "Die etwa 200 Stichworte dieses Wörterbuchs führen zu den wesentlichen Strukturen des Lacanschen Denkens und erläutern die historischen und psychoanalytischen Wege von Freud zu Lacan." In auffallend verständlicher Weise werden Begriffsklärungen bzw. Erläuterungen lacanscher Konzepte gegeben. Wesentliche Kritikpunkte, die manche Konzepte hervorgerufen haben, werden im Anschluss der Erläuterung ebenso diskutiert. Beispielsweise Lacans Definition des "Phallus" im Vergleich zum "Penis". Was Sigmund Freud noch nahezu synonym verwendet hat, bildet bei Lacan ein Paar unterschiedlich definierter Begriffe. Im Gegensatz zu Jandls "Phallus klebt allus" spaltete das Konzept des Phallus feministische Rezeptionen einerseits und brachte ihm andererseits Derridas Vorwurf des Phallozentrismus ein. Das Wörterbuch stellt Lacans Referenz zu Texten Sigmund Freuds, aber auch Hegels oder Saussures dar. Eine Auflistung der 27, teils noch unveröffentlichten Seminarreihen, bietet einen interessanten Überblick über sein Werk. Graphiken, Formeln und Tabellen tragen zur Veranschaulichung und zum Verständnis lacanscher Begrifflichkeiten bei. Neben der inhaltlichen Entwicklung, den Rückgriff auf Referenzdiskurse wie die Linguistik oder Mathematik erhalten LeserInnen auch Einblick in die institutionellen Gegebenheiten dieser bewegten Zeit. Ein kurzer Überblick über Lacans Biographie ergänzt das Wörterbuch. Dieses Werk ist leicht lesbar für Interessierte unterschiedlichster Disziplinen und nicht nur auf psychoanalytisch versiertes Zielpublikum ausgerichtet. Das Wörterbuch stellt zweifellos eine gute Ergänzung zu einführenden Texten wie jenen Bruce Finks (1999), Juan-David Nasios (1999) oder Peter Widmers (1997) dar. Dylan Evans ist u.a. lacanianischer Psychoanalytiker. Zur Biographie, wissenschaftlichen Karriere und den Publikationen von Dylan Evans siehe: http://www.dylan.org.uk

El presente trabajo tiene como tema central el tratamiento del Derecho del Consumidor,preferencialmente en lo que respecta al derecho nacional.La presencia de este derecho no solo hay que observarla en la normatividad especial surgida sino en los criterios novedosos que influencian la interpretación de otra normatividad de directa protección al consumidor, mantiene si una relación directa y expectante. Había entonces,que comenzar estudiando los orígenes del Derecho del Consumidor, sus implicancias en lo que respecta a la relación entre Economía y Derecho y cómo dentro de esta relación, puede ser observado el problema de la protección al consumidor. Es así, que comenzando la Primera Parte denominada Aspectos Conceptuales y Doctrinarios, se establecen en el Capítulo I, cuáles son los criterios que predominan en la relación entre Economía y Derecho y, cuál puede ser el criterio válido para analizar de manera integral el problema de protección al consumidor. Por su parte, en el Capítulo II, se da algunos alcances del origen y evolución del Derecho al Consumidor,como disciplina novedosa e importante en el contexto contemporáneo. Asimismo, se planteaba como principal interés rastrear el tratamiento constitucional nacional de la protección al consumidor, encuadrado en lo que se ha venido en llamar Constitución Económica. Como se recuerda, con éste último término se denomina no solamente al tratamiento constitucional de los aspectos económicos, sino también que dicho tratamiento sea sistemático, lo que en el Perú se alcanza con la constitución de 1979.Como se deja establecido en este trabajo, en su Capítulo III, en la constitución mencionada se da un tratamiento marginal a la protección al consumidor, ara en la Constitución vigente, dar una consideración mayor y mejor a dicho tema. Un repaso a la normatividad vigente se encuentra en los Capítulos IV y V cuando se analiza la protección indirecta y directa al consumidor respectivamente. Allí damos espacio al derecho de la competencia, en tanto derecho de la libre competencia y derecho de represión de competencia desleal. Igualmente, en lo que respecta a la protección directa al consumidor, se encuentra los decretos legislativos correspondientes a la Ley de Protección al Consumidor, Ley de Publicidad Comercial,así como a la normatividad sobre contratación en masa establecida en el Código Civil y además la normatividad incluida en el Código Penal sobre el mismo tema. Se incluye también dentro de la Primera Parte, en el Capítulo VI, cómo se ha presentado el derecho del consumidor en lo que respecta al derecho comparado.Sobre todo se ha dado preferencia a la normatividad perteneciente a los países latinoamericanos, al compartir mayormente una misma situación económica con nuestro país. En la Segunda Parte, denominada Investigación para el caso del Perú de la protección al consumidor, en el Capítulo VII se presenta la información estadística sobre el consumidor y su problema en la relación al Indecopi, como frente a los organismos reguladores. Finalmente, quisiera dejar establecido un especial reconocimiento al profesor Ulises Montoya Alberti asesor de esta investigación, quien tuvo la enorme paciencia de leer los borradores de esta tesis durante ocho meses, planteando valiosas sugerencias para su mejoramiento. Asimismo, nuestro profundo agradecimiento a los profesores Juan Vicente Ugarte del Pino y Dennis Chávez de Paz, ya que sus valiosas opiniones metodológicas, fueron fundamentales en el momento propicio. ; Tesis

El presente trabajo tiene como tema central el tratamiento del Derecho del Consumidor,preferencialmente en lo que respecta al derecho nacional.La presencia de este derecho no solo hay que observarla en la normatividad especial surgida sino en los criterios novedosos que influencian la interpretación de otra normatividad de directa protección al consumidor, mantiene si una relación directa y expectante. Había entonces,que comenzar estudiando los orígenes del Derecho del Consumidor, sus implicancias en lo que respecta a la relación entre Economía y Derecho y cómo dentro de esta relación, puede ser observado el problema de la protección al consumidor. Es así, que comenzando la Primera Parte denominada Aspectos Conceptuales y Doctrinarios, se establecen en el Capítulo I, cuáles son los criterios que predominan en la relación entre Economía y Derecho y, cuál puede ser el criterio válido para analizar de manera integral el problema de protección al consumidor. Por su parte, en el Capítulo II, se da algunos alcances del origen y evolución del Derecho al Consumidor,como disciplina novedosa e importante en el contexto contemporáneo. Asimismo, se planteaba como principal interés rastrear el tratamiento constitucional nacional de la protección al consumidor, encuadrado en lo que se ha venido en llamar Constitución Económica. Como se recuerda, con éste último término se denomina no solamente al tratamiento constitucional de los aspectos económicos, sino también que dicho tratamiento sea sistemático, lo que en el Perú se alcanza con la constitución de 1979.Como se deja establecido en este trabajo, en su Capítulo III, en la constitución mencionada se da un tratamiento marginal a la protección al consumidor, ara en la Constitución vigente, dar una consideración mayor y mejor a dicho tema. Un repaso a la normatividad vigente se encuentra en los Capítulos IV y V cuando se analiza la protección indirecta y directa al consumidor respectivamente. Allí damos espacio al derecho de la competencia, en tanto derecho de la libre competencia y derecho de represión de competencia desleal. Igualmente, en lo que respecta a la protección directa al consumidor, se encuentra los decretos legislativos correspondientes a la Ley de Protección al Consumidor, Ley de Publicidad Comercial,así como a la normatividad sobre contratación en masa establecida en el Código Civil y además la normatividad incluida en el Código Penal sobre el mismo tema. Se incluye también dentro de la Primera Parte, en el Capítulo VI, cómo se ha presentado el derecho del consumidor en lo que respecta al derecho comparado.Sobre todo se ha dado preferencia a la normatividad perteneciente a los países latinoamericanos, al compartir mayormente una misma situación económica con nuestro país. En la Segunda Parte, denominada Investigación para el caso del Perú de la protección al consumidor, en el Capítulo VII se presenta la información estadística sobre el consumidor y su problema en la relación al Indecopi, como frente a los organismos reguladores. Finalmente, quisiera dejar establecido un especial reconocimiento al profesor Ulises Montoya Alberti asesor de esta investigación, quien tuvo la enorme paciencia de leer los borradores de esta tesis durante ocho meses, planteando valiosas sugerencias para su mejoramiento. Asimismo, nuestro profundo agradecimiento a los profesores Juan Vicente Ugarte del Pino y Dennis Chávez de Paz, ya que sus valiosas opiniones metodológicas, fueron fundamentales en el momento propicio. ; Tesis

The article presents a concise review of the potential development of the Bank of Lithuania and the litas within the context of Lithuania's further integration in the European Union and the Economic and Monetary Union.The paper mostly focuses on the Exchange Rate Mechanism II as a period of transition from the litas to the euro and the preparation of the Bank of Lithuania and other national institutions for that step. The authors deal with theoretical and practical aspects of ERM n, present a review of European Central Bank requirements and analyse the Danish experience of its participation in the Mechanism. In addition, the article stresses the possibilities for the practical application of the Exchange Rate Mechanism and the expected impact on the future of the litas.From the starting date of their membership in the EU, the new Member States undertake a commitment of adopting the euro in due course. During the period of the participation in ERM II, these countries have to pursue such macroeconomic policies that would facilitate real and nominal convergence and would allow a country, wishing to adopt the euro, to meet Maastricht criteria.ERM II is an exchange rate policy system of euro area countries and EU Member States that have not adopted the euro. The key feature of the system is the central parity between the national currency of a country that has not adopted the euro vis-a-vis the euro. and the allowed exchange rate fluctuation band of ± 15 per cent in relation to that central parity. However. the European Commission and. more recently, the European Central Bank, have sought to narroW down the fluctuation band within ERM II (± 2,25%) with regard to the new EU Member States.The central bank of Denmark has managed to maintain a very stable exchange rate of the nacional currency against the euro throughout the whole period of its participation in ERM II since 1999 by using a significantly narrower fluctuation band than the adopted ± 2,25%. Lithuania is onc of the few EU candidate countries that already meets Maastricht requirements for the adoption of the euro. It is expected that Lithuania will join ERM II soon after assuming membership in the EU.The position of the Bank of Lithuania is that the present fixed exchange rale regime and the current official exchange rate between the litas and the euro of LTL 3.4528 for EUR I with a zero band is suitable for partiCipation in ERM II and the adoption of the euro.Regardless of certain differences between the operation of the currency board arrangement and the interventions undertaken in ERM II, the currency board arrangement is deemed to he an acceptable exchange rate regime for this Mechanism. After becoming a EU member from 1 May 2004, immediately joining ERM II and staying in it for at least two years, Lithuania will he meeting the requirements for the adoption of the euro. Thus, Lithuania would be in a position to give up the litas and adopt the euro in late 2006 or early 2007. ; Straipsnyje glaustai apžvelgiama galima Lietuvos centrinio banko ir lito raida, atsižvelgiant į tolesnę Lietuvos integraciją į Europos ekonominę sąjungą bei Europos ekonominę ir pinigų sąjungą. Daugiausia dėmesio skiriama valiutos kurso mechanizmui Nr. 2 (VKM II - Exchange-rate mechanism II) kaip tarpiniam etapui pereinant nuo lito prie euro bei Lietuvos banko ir kitų šalies institucijų pasirengimui šiam žingsniui. Jame pateikiami teoriniai bei praktiniai VKM II aspektai, apvelgiami Europos centrinio banko reikalavimai, nagrinėjama šio mechanizmo taikymo Danijoje patirtis. Straipsnyje taip pat akcentuojamos šio valiutos kurso mechanizmo praktinio taikymo Lietuvoje galimybės bei tikėtinas poveikis lito ateities gairėms nubrėžti.

Yet Amis isn't only a stylist; he is also a moralist. And to him these are one and the same. As he says in his memoir, Experience, 'Style is morality: morality detailed, configured, intensified.' We can see, then, why it might have especially appealed to him to begin Koba the Dread (Koba was Stalin's nickname) with a quote from Robert Conquest's book on Soviet forced collectivization and the resulting famine: 'in the actions here recorded about twenty human lives were lost for, not every word, but every letter, in this book.' Amis goes on to comment: 'The book is 411 pages long.' Such a book fulfills, in the blackest possible way, the novelist's dream--of a language almost unbearably thick with human significance. Who could ignore a book in which, as Amis writes, 'guileless prepositions like at and to represent the murder of six or seven large families'? Koba the Dread has not been generously received, and you can see why. These days, a denunciation of Stalin seems almost apolitical, like coming out against cancer. Moreover, the book contains no original research (the historian Orlando Figes has even shown that Amis gets a few facts wrong); it forgets the embattled decency of left oppositionists; it treats differing analyses as loose 'talk' rather than arguments; and it collapses into bathos when--many reviewers seized on this--Amis likens the cries of his infant daughter to those that must have been heard in 'the deepest cellars of the Butrkyi Prison in Moscow during the Great Terror.' It might also be added that its anti-utopianism is taunting and crude. After his right turn, Kingsley Amis could still concede that 'The ideal of ... the Just City, is one that cannot be discarded without lifelong feelings of disappointment and loss.' To Martin this sentence 'has no meaning--indeed, no content.' (That would make it the opposite of Conquest's language.) 'Just what is this Just City? What would it look like? What would its citizens be saying and doing all day?' Such words and deeds are indeed difficult to predict, since a just city would also be a free one. But if it is a totalitarian paradox to prescribe in advance the uses of freedom, it should not be beyond us, or Amis, to conceive of conditions of greater liberty than most workers and citizens enjoy, or to realize that speech and action become more circumscribed as jobs become more repetitive and exhausting, political choices fewer, and forms of culture more homogeneous. STILL, MARTIN AMIS has produced a useful book. It offers such a quick, pained, and vivid account of Stalin's psychopathic career that Amis and his intelligently marshaled sources can't help but induce that pity and disgust that segments of the Western left for many years failed to feel. (For myself, I was made freshly ashamed of certain casual ideas about the Soviet Union I'd had as an undergraduate, and glad to have left no record of them.) The astronomical quantum of suffering endured by Stalin's victims 'will not'--as Pasternak said, and Amis quotes--'fit within the bounds of consciousness,' but the mind's best approximation has got to be in shuttling back and forth between the anecdote and the statistic, and this Amis does with a skill made brisk by anger. Besides, in many instances Amis's language is furiously apt, as when he refers to the 'ideological debauchery' of Stalin's remark that 'together with the Germans we would have been invincible,' or when he notes the killing irony 'that a ruling order predicated on human perfectibility should reward, glorify, encourage and indeed necessitate all that is humanly base.'.

Introduction: Concern with below-replacement fertility first emerged in Europe in the 1930s. At the end of a steep decline in marital fertility that had begun in most of western and central Europe in the last third of the 19th century, total fertility fell below two in several countries, and in many urban areas, even in countries whose national fertility remained above replacement level. This was a cause of great alarm to governments wherever it occurred, raising the spectre of absolute declines in population size in the near future (Teitelbaum and Winter 1985). Dire economic and political consequences were predicted for countries whose populations failed to replace themselves (Reddaway 1939). The postwar baby boom of the 1950s and early 1960s generally erased such fears, but they have returned, albeit in somewhat less strident form, over the last two decades. Ever since the 1930s the concern with low fertility has been strongest within developed countries and especially in Europe. The theoretical frameworks used to explain such low fertility have been, therefore, almost exclusively oriented towards conditions in the rich world. Today however, we are rapidly moving into a world in which below-replacement fertility is common in both developing and developed countries. As is shown below, 50% of the world's population now live where total fertility is 2.3 or less. Given the pace of fertility decline in most countries, it is virtually certain that a majority of the world's people will live in places where fertility is below the level of long-run replacement by 2010, probably by 2005. This radical change to the demographic regimes of developing countries calls for a fundamental reassessment of fertility theories. Since below-replacement fertility will soon be a very general phenomenon, it cannot be explained solely in terms of factors that apply mostly or solely in developed countries. We must broaden our theoretical frame so as to encompass explanations for very low fertility in a wide range of economic and social circumstances. This paper is a first step towards such a re-orientation. Rather than consider the issue of low fertility in terms of a demographic transition model, the paper uses the notion of demographic convergence as its organising principle. The concept of convergence lies at the heart of demographic transition theory. However, as Oeppen (1999: 11) puts it, "Despite this, there seems to have been no attempt to address convergence in a formal way." This is in marked contrast with economics, where quantitative assessments of convergence form a central part of modern economic growth theory (Barro and Sala-i-Martin 1999, Jones 1997, Landau et al. 1996). Oeppen's work on life expectancy and that of Chesnais (1997) are among the few papers to deal with convergence explicitly, while Heuveline (1999) considers the consequences of convergence on a regional and global scale. The present paper builds on results presented in Wilson (2001) to consider the theoretical implications of the global convergence in fertility that has occurred since 1950. The paper begins with a consideration of the data available for the study of convergence, before going on to assess the scale and nature of convergence in fertility since 1950. It then considers two case studies of below-replacement fertility in two developing country populations that stand as examples of the "unlikely" circumstances under which very low fertility can occur. The cases chosen for detailed examination are the capital city of Ethiopia, Addis Ababa, and the most socially and economically disadvantaged group in Kerala State, India, the Scheduled Castes. The paper concludes by outlining the main implications for theory of the observed trends and suggesting directions for future theoretical development.

I. EinleitungII. Die Situation nach Inkrafttreten des Gesetzes zur Reform des Finanzsystems im Jahre 1994 und die Reform der Finanzaufsicht1. Die geschichtliche Entwicklung des Trennbankensystems und die gegenwärtige Lage2. Die Reform der FinanzaufsichtsbehördeIII. Fallstudie: Japans faule KrediteIV. Jüngste Entwicklungen ; The reform of state supervisory institutions in the capital and financial market is a current topic in many countries, including Japan and Germany. This paper outlines the reasons for and the implementation of recent reforms in Japan, and points out some major differences among supervisory institutions in Japan, Germany, and Great Britain.Common trends in Europe, the U.S., and Japan are the continuing deregulation and liberation in the financial sector as well as the integration of supervisory authorities. Recently, for instance, in Germany the Bundesanstalt für Finanzdienstleistungsaufsicht (BAFin), in Great Britain the Financial Service Authority, and in Japan the Kin'yû-chô (in English often called "Financial Services Agency")were founded, each of which now combines supervisory authorities over the insurance, banking, and securities sectors in these countries. Although one can find remarkable differences in the regulation and supervision of the financial market in Germany and Great Britain, the differences between these countries and those such as Japan and the U.S. that once incorporated a separate banking system are even more fundamental.In Japan, the statutory principle of separation of banking and securities businesses was eventually essentially abolished in 1994, after twenty years of a creeping reform process. Ever since, banks have been allowed to indirectly engage in the securities business and securities firms in the banking business by establishing separate but affiliated companies that deal with the related business. Until 2001, the general supervisory authority over the different financial sectors in Japan was the Ministry of Finance (Ôkura-shô). Then this ministry was divided into a new Ministry of Finance that is mainly in charge of tax and budget affairs and the above-mentioned Financial Services Agency (Kin'yû-chô),which supervises all parts of the financial sector.In contrast to the development in Germany and Great Britain, the reason for splitting up the old Ministry of Finance and establishing a separate financial supervisory authority on the one hand and a new Ministry of Finance with limited competences on the other hand was not primarily the need for a more effective supervisory institution, but the aim to reduce and devolve power. In the past, the Ministry of Finance was one of the mightiest authorities in Japan, controlling internal politics on a large scale. At present, neither the Ministry of Finance nor the Financial Services Agency has sufficient power and stamina to initiate and executeur gently needed reforms in the Japanese financial sector. While the Ministry of Finance's power declined, the Japanese Prime Minister formally gained power and influence. He himself and his agency now directly oversee the Financial Services Agency. That was also one of the aims for the reform of the Ministry of Finance. However, problems have emerged because Japanese prime ministers are usually not as decisive as political leaders in other countries.For instance, little progress has been made in coming to terms with the issue of bad debts, from which Japan's banks and companies are still suffering. Neither Hakuo Yanigasawa, Minister of Finance from1998 to 2002, nor his successor in charge of financial affairs, Heizô Takenaka, present Minister for Financial Services, has been able to solve the problem sufficiently. The efforts to overcome the crisis of Japanese banks seems to be an especially severe problem. This is demonstrated by the recent handling of the nearly insolvent Resona bank case by government authorities.(The Editors)

I. EinführungII. Verschmelzungsrecht1. Überblick über das Verfahren2. Streitige Fragen im Kontext der Verschmelzung3. Japanische Besonderheiten und wesentliche Unterschiede zum deutschen Recht4. Aufstellung der Verschmelzungsbilanzen5. DreiecksverschmelzungenIII. Spaltungsrecht1. Gründe für die Einführung der Spaltung2. Überblick über die Gesellschaftsspaltung3. Besonderheiten der GesellschaftsspaltungIV. Aktientausch und -übertragung1. Reform des Rechts der Holding-Gesellschaft2. Einführung von Aktientausch und -übertragung3. ProblemeV. Resümee ; Against the background of a lingering economic crisis in Japan and increasing international competition, the need of Japanese companies for easier and more flexible procedures for company reorganization became increasingly acute in recent years. To meet this necessity, Japanese legislators undertook three important law reforms. First, in 1997 they reformed the legal rules of company amalgamation and implemented a simplified amalgamation procedure. In 1999 they introduced a new procedure for exchange and transfer of shares to facilitate the establishment of holding companies. Finally, in 2000 they reformed the rules of company separation. This paper explains the purpose of these reforms, describes the important changes, and outlines the present procedures of amalgamation, separation, transfer, and exchange of shares according to Japanese law.The Japanese Commercial Code provides for two types of amalgamation procedures, the amalgamation to absorption (kyûshû gappei)and the amalgamation to consolidation (shinsetsu gappei). Because of tax benefits, in most instances companies choose the procedure of amalgamation to absorption to carry out a merger. Unfortunately, the 1997 reform of the relevant provisions in the Commercial Code did not deal with all important issues subject to considerable dispute concerning the requirements and the execution of an amalgamation. For instance, there is an ongoing debate about the legitimacy of "cash-out mergers", which is being negated by a majority of jurists. Furthermore, the prevailing opinion still denies the legitimacy of an amalgamation between a foreign company and a Japanese company according to Japanese law.When comparing the Japanese amalgamation law to the German amalgamation law, one can find a few characteristic features of Japanese law. First, since the reform of 1997, in a merger between a large and apparently dominating company on one side and a quite small company on the other, Japanese law provides for a simplified procedure – in contrast to the regular procedure – which does not require the approval of the general meeting of shareholders of the dominating company. The idea behind this is that the impact of the merger on such a company is expected to be slight, and the interests of the shareholders and creditors are not at risk. Second, through the same law reform, the reporting duties of the amalgamating companies to shareholders and creditors have been greatly extended. Third, the measures of legal protection of shareholders and creditors in Japanese law differ distinctively from those in German law. Fourth, for a long time the financial statement of the amalgamation did not have to follow internationally common accounting standards. And fifth, no particular rules for triangle mergers exist in Japan for ordinary companies.Japanese law also provides for two types of company separation, the separation by new incorporation (shinsetsu bunkatsu)and the separation by absorption (kyûshû bunkatsu). In many aspects, the law of company separation was updated by the law reform in 2000.The introduction of the procedures of exchange of shares and transfer of shares to facilitate the establishment of holding companies in 1999 followed by and large the model of American law.In all these three types of procedures for the reorganization of companies, one major issue is whether the interest of minority shareholders is sufficiently protected by Japanese law. This is a highly disputed matter. The author's opinion on this issue is that, in general, minority rights were neglected. Furthermore, he points out that one could not expect the recent reforms of company law to eliminate the economic crisis in Japan, and that expectations in Japan as to a modernization of company law were generally too high.(The Editors)

I. Einleitung1. Charakteristika des deutschen Aktienrechts2. Rückblick auf die bislang geführte Reformdiskussion3. Vorschau auf mögliche künftige ReformenII. Corporate Governance im TransPuG1. Berichtspflichten 2. Entsprechenserklärung (§ 161 AktG n.F.)3. Organisationsverfassung4. Annäherung von Konzern- und Einzelabschluss5. Neue Medien im TransPuGIII. Corporate Governance im KonTraG1. Kapitalmarktorientierung2. OrganisationsverfassungIV. Geplante europäische Maßnahmen1. Offenlegung der Kapital- und Kontrollstrukturen2. Stärkung der Aktionärsrechte3. Leitungsorgan4. Vergütung der Mitglieder der Verwaltung5. Verantwortlichkeit für Falschinformationen6. "Wrongful Trading"7. Sanktionen8. AbschlussprüferV. Corporate Governance im 10-Punkte-Plan der Bundesregierung1. Verbesserung des Klagerechts der Aktionäre2. Persönliche Haftung von Vorstands- und Aufsichtsratsmitgliedern für Falschinformationen3. Erhöhung der Transparenz von Vorstandsvergütungen 4. Rechnungslegung 5. Stärkung der Rolle des Abschlussprüfers6. Enforcement-Stelle7. Fortführung der Börsenreform und Weiterentwicklung des Aufsichtsrechts 8. Verbesserung des Anlegerschutzes im "Grauen Kapitalmarkt"9. Sicherstellung der Verlässlichkeit von Unternehmensbewertungen durch Finanzanalysten und Rating-Agenturen10. Verschärfung der Strafvorschriften für Delikte im KapitalmarktbereichVI. Zusammenfassende Wertung ; 1. The paper first highlights the main characteristics of the German Stock Corporation Act as compared to foreign company laws: its cogent character, the dual board structure, and the lack of a general derivative suit (which, however, is to some extent compensated for by the action to set aside a shareholders' meeting resolution).2. The next chapter gives an overviewof the main novelties of the recently enacted "Gesetz zur weiteren Reform des Aktien- und Bilanzrechts, zu Transparenz und Publizität (Transparenz-und Publizitätsgesetz)" (Law on Further Reform Measures in Stock Corporation and Accounting Law, and on Transparency and Disclosure) of July 19, 2002 (TransPuG). Its main issues are the enhancement of the supervisory board's information rights and the reporting requirements of the board of directors to the supervisory board; the introduction of a comply-or-explain declaration of the supervisory board and the board of directors as to whether or not they followed the suggestions of the German Corporate Governance Code; and finally a requirement to establish a number of transactions for which the board of directors requires the supervisory board's approval.In addition, the main points of the slightly older "Gesetz zur Kontrolle und Transparenz im Unternehmensbereich" (Law on Control and Transparency in Business Organizations) of April 27, 1998 (KonTraG) are presented. Here, the implementation of a mandatory "controlling system" and provisions encouraging the set-up of specialized committees (e.g., an audit committee)by the supervisory board were pivotal.3. Finally, the potential future developments on the European as well as on the German national level are analyzed. On the European field, the so-called Winter Group, followed by the Commission, favour a disclosure of the capital and control structure of national corporations and prefer this approach to a substantive regulation of the national corporate governance systems. In general, shareholders' rights shall be expanded because their interest in their investment also uses the (other)stakeholders' interest (the shareholders' "watchdog function"). This includes the amelioration of cross-border voting as well as measures for an increased use of the Internet. Here again, the German legislature wants to reduce the hurdles for shareholders to sue the management for damages.To improve the corporation's internal control structure, specific decisions of the board shall only be taken with the approval of independent directors (in the monistic system)or with the approval of the supervisory board (in the dualistic system). Regarding executives' compensation, the EU plan and the German national plans focus primarily on expanded disclosure. Finally, European and German proposals favour a personal liability of the directors for false or misleading financial information.In the field of creditor protection, the English wrongful trading remedy under sec. 214 of the Insolvency Act shall be considered as a measure to be implemented across Europe. The quality of the auditors' statements shall be enhanced, according to the European as well as the German proposals, by introducing a public oversight board over their work. In addition, some of their reports shall be subject to disclosure if the corporation becomes insolvent later on.