Suchergebnisse

Seit dem 12.10.2014 ist für die Mitgliedstaaten der Europäischen Union die "Verordnung (EU) Nr. 511/2014 des Europäischen Parlaments und des Rates vom 16. April 2014 über Maßnahmen für die Nutzer zur Einhaltung der Vorschriften des Protokolls von Nagoya über den Zugang zu genetischen Ressourcen und die ausgewogene und gerechte Aufteilung der sich aus ihrer Nutzung ergebenden Vorteile in der Union" in Kraft. Zentrale Elemente der Regelungen betreffen erstens den Zugang zu genetischen Ressourcen (access), zweitens den Vorteilsausgleich bei der Nutzung (benefit-sharing) und drittens die Übereinstimmung der Maßnahmen der Nutzer mit den durch die gesetzlichen Regelungen aufgestellten Anforderungen (compliance). Nationale Regelungen können die Verordnung für die einzelnen Mitgliedstaaten weiter konkretisieren. Seit dem 12. Oktober 2014 müssen Nutzer genetischer Ressourcen darauf achten, ob Erklärungen zur Einhaltung der Sorgfaltspflichten durch die zuständige Behörde verlangt werden, wenn sie genetische Ressourcen aus Vertragsstaaten des Nagoya-Protokolls beziehen. DOI:10.5073/JfK.2016.04.01, https://doi.org/10.5073/JfK.2016.04.01 ; Since 12 October 2014 "Regulation (EU) No 511/2014 of the European Parliament and of the Council of 16 April 2014 on compliance measures for users from the Nagoya Protocol on Access to Genetic Resources and the Fair and Equitable Sharing of Benefits Arising from their Utilization in the Union" is implemented for member states. Main elements of the regulations concern 1. access to genetic resources, 2. benefit-sharing arising from the use and 3. compliance of measures for users. Member states are able to add national regulations. Effective from 12 October 2014 users of genetic resources are responsible for seeing that due diligence declarations can be requested by a competent authority, if the genetic resource is acquired from a party of the Nagoya-Protocol. DOI:10.5073/JfK.2016.04.01, https://doi.org/10.5073/JfK.2016.04.01

Am 14. Oktober 2009 nahm die Europäische Kommission einen Vorschlag für eine Verordnung des Europäischen Parlaments und des Rates über die Zuständigkeit, das anzuwendende Recht, die Anerkennung und die Vollstreckung von Entscheidungen und öffentlichen Urkunden in Erbsachen sowie zur Einführung eines Europäischen Nachlasszeugnisses an.Der Vorschlag enthält gemeinsame Vorschriften, mit deren Hilfe sich die zuständige Behörde und das auf den gesamten Nachlass anwendbare Recht unabhängig von der Belegenheit der Nachlassgegenstände leicht ermitteln lassen. Die Kommission schlägt auch die Einführung eines europäischen Nachlasszeugnisses vor, das Erben und Nachlassverwaltern überall in der Union den problemlosen Nachweis ihrer Rechtsstellung ermöglichen soll. Die Verordnung lässt das materielle Erbrecht der Mitgliedstaaten unberührt. Fragen wie ?Wer ist erbberechtigt? oder ?Welcher Anteil entfällt auf meine Kinder und welcher auf meinen Ehegatten? werden weiterhin vom jeweiligen nationalen Erbrecht beantwortet. Die verfahrensrechtlichen Fragen, die sich durch diese EuErbVO ergeben, sowie die Darstellung einiger wichtiger Begriffe der Verordnung, wie des ?gewöhnlichen Aufenthalts? sowie der ?öffentlichen Urkunde?, sollen in dieser Diplomarbeit dargestellt werden. ; On 14 October 2009 the European Commission adopted a proposal for Proposal for aregulation of the european parliament and oft he council on jurisdiction, applicable law, recognition and enforcement of decisions and authenticinstruments in matters of succession and the creation of a European Certificate of Succession.The aim is to make life easier for citizens by laying down common rules enabling the competent authority and law applicable to the body of assets making up a succession, wherever they may be, to be easily identified. The Commission is also proposing the creation of a European Certificate of Succession enabling an heir or the administrator of a succession to prove their capacity easily throughout the EU. However, the initiative in no way alters the substantive national rules on successions. Issues such as who is to inherit or the share of assets going to children or spouses continue to be governed by national rules. The procedural legal questions that are the result of this regulation on succession and the abstract concepts of some important terms and definitions of the regulation such as ?habitual residence? or ?authentic instruments? shall be described in this master thesis. ; eingereicht von Florian Andreas Brunnader ; Abweichender Titel laut Übersetzung der Verfasserin/des Verfassers ; Graz, Univ., Dipl.-Arb., 2011 ; (VLID)216254

Abstract: The pace of women's rise into high-level leadership roles is accelerating in many postindustrial societies. Although women still face some discrimination in attaining roles with substantial authority, prejudicial reactions appear to be decreasing. In terms of Eagly and Karau's (2002) role incongruity theory of prejudice toward female leaders, women's rise is accounted for by three factors: (a) a redefinition of the qualities required by many leadership roles to include androgynous and feminine attributes as well as masculine attributes, (b) masculine shifts in women whereby they have adopted agentic and other masculine attributes consistent with their labor force participation, and (c) women's favoring of competent, androgynous leadership styles that help finesse the still remaining incongruity between leader roles and the female gender role.

Die vorliegende Diplomarbeit beschäftigt sich mit dem schulrechtlichen Verfahren nach dem Schulunterrichtsgesetz (SchUG). Beschrieben wird das verwaltungsrechtliche Verfahren in der Schule und vor den Schulbehörden des Bundes sowie das verwaltungsgerichtliche Verfahren vor dem Bundesverwaltungsgericht. Das Verfahren erfuhr durch die Verwaltungsgerichtsbarkeits-Novelle 2012 erhebliche Änderungen. Eine wesentliche Neuerung ist die Einführung des Widerspruchsverfahrens, dessen Verfassungskonformität nicht unstrittig ist.Zunächst wird das Verfahren in der Schule sowie die Rechtsqualität der Entscheidung der Schulorgane behandelt. Gegen die Entscheidung der Schulorgane kann der Schüler Widerspruch bei der zuständigen Schulbehörde erheben. Gegen den Bescheid der Schulbehörde kann eine Bescheidbeschwerde beim Verwaltungsgericht erhoben werden. Danach kann der Schüler sich unter bestimmten Voraussetzungen an die Gerichtshöfe des öffentlichen Rechts wenden. ; This thesis deals with the administrative procedures and court proceedings in Austrian school legislation according to the Austrian School Education Act (SchUG). The procedure has recently been altered through the Administrative Justice Reform Act of 2012 (Verwaltungsgerichtsbarkeits-Novelle 2012). The biggest change has been the introduction of the appeal against school decisions. However, some scholars question whether the appeal is in accordance with the Austrian Constitution. In general, schools can make different decisions. An appeal against such a decision can be submitted to the competent school authority, the Board of Education. If they do not agree with how their appeal has been treated, the students can bring in a complaint against the decision made by the school authority. The administrative court will then decide on the complaint. Against such a ruling by the administrative court, an appeal can finally be submitted to the Administrative Supreme Court or to the Constitutional Court. ; vorgelegt von Nina Zafoschnig ; Abweichender Titel laut Übersetzung der Verfasserin/des Verfassers ; Zsfassung in dt. u. engl. Sprache ; Graz, Univ., Dipl.-Arb., 2015 ; (VLID)839968

The scandal concerning rigged emissions tests to circumvent regulations is regularly not reflected through the lense of the German rules of State liabilty. This lack of attention follows from the fact that compensation for damage caused to individuals is regularly precluded under the German rules of State liability when the underlying regulation scheme is applied diligently by the competent public authority. In consequence, an unlawful market approval by manipulated but lawfully investigating public authorities appears to exclude liability. However, liability under the German rules of State liability is not limited to cases of misconduct by public authorities. Against this background the case is made for a liability of the manipulated State even though there is no evidence of misconduct on behalf of its authorities when applying approval procedures. The proposed special case for State liability rests on two pillars: the structural vulnerability of the relevant approval procedures for manipulation and a high degree of dependency of third party economic actors on the validity of the State's approval mechanisms.

Before the Federal Parliamentary Investigative Committee Act (Parlamentarisches Untersuchungsausschussgesetz) came into effect in 2001, Germany's federal law had lacked a coherent & comprehensive system of remedies with regard to parliamentary enquiries. In discussing the procedural law of the act & the competences of the different courts, it is evident that the new act concentrates & systemizes existing remedies & establishes new ones. The Federal Constitutional Court is still responsible for body claims (Organstreitverfahren) between the highest state institutions, e. g. like the Federal Parliament, the Federal Government, or their partially independent sub-bodies. The Constitutional Court alone has the authority, too, to decline the establishment of a parliamentary committee. Furthermore, the act establishes independent rights & remedies of political minorities in a committee. The Federal Supreme Court of Justice (Bundesgerichtshof) is competent to make decisions on the legality of special investigative measures. Finally, some legal disputes, especially those between citizens & 'lower' administrative bodies, are within the competence of the decentralized administrative justice. Adapted from the source document.

Für die häufig diagnostizierte Durchsetzungsschwäche der deutschen Bibliothekspolitik respektive ihrer Institutionenverbände und berufsständischen Organisationen von ihrer Neu- oder Wiederbegründung in der entstehenden Bundesrepublik an bis heute wird häufig das Fehlen einer bundesstaatlichen Zentralinstanz, also das Fehlen eines politischen Ansprechpartners auf Bundesebene oder einer mit zentralstaatlichen Kompetenzen ausgestatteten Institution verantwortlich gemacht. In diesem Beitrag soll in knapper Form in historischer Perspektive darüber reflektiert werden, welche Anstrengungen, fachpolitischen Projekte und Planungen verfolgt wurden, die einer zentralstaatlichen Perspektive folgten und die föderale Vielgestaltigkeit kompensieren sollten. Zudem wird skizziert, welchen historischen und politischen Pfadabhängigkeiten die gegenwärtige, als zersplittert empfundene Situation der Verbände des Bibliothekswesens unterliegt. Dabei wird vor allem auf das öffentliche Bibliothekswesen abgehoben. Abschließend soll überlegt werden, welche Schlüsse daraus in verbandlicher Perspektive gezogen werden können. German library associations have often been attributed a lack of success in achieving their goals in library politics since their founding or reestablishment in the early years of the Federal Republic until the present day. The reason for this has often been seen in the absence of a central and competent administrative authority for library matters, which also means an absence of negotiating partners on the political top level due to Germany's federal system. Providing a concise historical perspective, this paper discusses the plans and projects oriented to a centralistic paradigm, by means of which the library associations tried to overcome the federal variety in library matters. In addition, the paper outlines the historical and political path dependencies which might have led to the current situation of the library associations, which is perceived as fragmented. The focus here is on the public libraries and the associations representing them. Finally, it is discussed which conclusions should be drawn for the future development of the associations.

Am 13.4.2012 unterzeichneten die Finanzministerinnen von Österreich und der Schweiz das Steuerabkommen Österreich ? Schweiz. Um die Einnahmenseite des Staatshaushaltes zu verbessern, ist es das Ziel der österreichischen Bundesregierung, mit dem vorliegenden Abkommen die ordnungsgemäße Besteuerung von in der Schweiz veranlagtem Vermögen und erzielten Kapitaleinkünften österreichischer Steuerzahler sicherzustellen. Dies ist ohne dem Abkommen aus rechtlichen und praktischen Gründen nicht oder nur sehr schwer möglich. Dabei ist zu beachten, dass neben dem Abkommen auch andere Möglichkeiten bestehen ? wie der automatische Informationsaustausch ? um das Problem zu lösen. Das Abkommen sieht eine Besteuerung von Vermögenswerten für die Vergangenheit und für die Zukunft vor. Die Regelung zur Nachversteuerung von Vermögenswerten bei schweizerischen Zahlstellen bietet die Wahlmöglichkeit der Nachversteuerung durch Einmalzahlung oder durch freiwillige Meldung an die zuständige österreichische Behörde. Für die Zukunft wird die Erhebung einer Quellensteuer durch schweizerische Zahlstellen normiert. Insbesondere die Nachversteuerung von sich in der Vergangenheit auf schweizerischen Zahlstellen befindlichen Vermögenswerten in Verbindung mit der Gewährung einer Amnestie wird sowohl unter finanzstrafrechtlichen Gesichtspunkten hinsichtlich der Parallelen zur Selbstanzeige, als auch unter dem verfassungsrechtlichen Gleichheitssatz einer genauen Würdigung unterzogen. Besonders über die Frage der verfassungsrechtlichen Zulässigkeit ist in der österreichischen Literatur eine rege Diskussion entstanden.Fragen der treuhänderischen Beratung hinsichtlich günstiger Steuergestaltung und der aufgrund des Abkommens entstandenen Wahlmöglichkeiten bleiben außer Betracht. ; On 13.4.2012, the finance ministers of Austria and Switzerland signed the tax treaty Austria - Switzerland. To improve the state budget, it is the goal of the Austrian Federal Government to ensure the proper taxation of assets invested in Switzerland and of realized capital income thereof. This is not or hardly possible without the agreement for legal and practical reasons. It should be noted that other possibilities exist alongside the agreement - such as the automatic exchange of information - in order to solve the problem.The agreement provides for the taxation of assets for the past and for the future. The rules for recapture of assets in Swiss banks or similar institutions provides for the possibility of recapture by one-off payment or by voluntary notification to the competent Austrian authority. For the future, the imposition of a withholding tax by Swiss paying agents is normalized. In particular, the recapture of the past to be present in Swiss paying agents assets in connection with the granting of amnesty is subjected to both criminal financial aspects concerning the parallel self-report, and under the constitutional principle of equality an accurate assessment. Particularly on the issue of constitutional provisions a lively discussion is created in the Austrian literature. Questions of fiduciary advice regarding effective control design and the resulting choices under the Agreement are not considered. ; eingereicht von Georg Brameshuber ; Abweichender Titel laut Übersetzung der Verfasserin/des Verfassers ; Graz, Univ., Dipl.-Arb., 2013 ; (VLID)234202

Inhaltsangabe: Introduction: This book covers policy proposals and interim contracts, assesses the positions of various Iraqi political actors and examines the potential significance for international foreign policy goals in Iraq. Despite a lack of progress in reaching agreements on the hydro-carbon sector and revenue sharing legislation to set new conditions for the management of the country's significant oil and gas resources, development in Iraq's oil and gas sector is moving forward. The passage of the oil and gas sector framework and revenue sharing legislation will be seen as significant milestones by International governments and International Oil Companies (IOC´s). This would provide evidence of the Iraqi government's dedication to promoting political reconciliation and providing a solid foundation for long term economic development in Iraq. Interim revenue sharing mechanisms have been introduced due to the lack of new legislation. Additionally, both the Federal Government (the Federal Oil Ministry-MoO) and the Kurdistan Regional Government (KRG) (the Regional Ministry of Natural Resources and Energy) have made oil and gas development deals with foreign firms. The MoO is working with existing regulation from the previous political and administrational regime, while the Regional Ministry of Resource and Energy Kurdistan-Iraq has designed its own laws and regulations, which the Federal Government has not yet recognized. There is wide recognition among Iraqis of the importance of oil and gas revenue for the Iraqi economy. Most groups see the need for new legal and policy guidelines for the development of the country's oil and natural gas resources. However, Iraq's Council of Rrepresentatives (parliament) has not yet considered the proposed legislation due to ongoing political discord and general political instability. There are strong differences on key issues between Iraqi critics and supporters of various proposed solutions. These include the appropriate role and powers of federal and regional authorities in regulating oil and gas development; the conditions and degree of potential foreign participation in the oil and gas sectors; and proposed formulas and mechanisms for equitably sharing oil and gas revenue. Simultaneously, there are strong disagreements on related discussions about the administrative status of the city of Kirkuk and proposed amendments to articles of Iraq's constitution that outline federal and regional oil and gas rights. The U.S. and UK military strategy in Iraq seeks to lay the ground work for an environment in which Iraqis can resolve core political differences in order to ensure national stability and security. However, it is not yet certain whether the proposed oil and gas legislation and ongoing interim efforts to develop Iraq's energy resources will support harmony or create deeper political tension. The United States and its allies face difficult decisions regarding how to work with Iraqis on assorted policy proposals, related constitutional reforms and oil and gas development contracts, and at the same time encouraging their Iraqi counterparts to ensure that the content of proposed laws, amendments and contracts reflect acceptable political compromises. In the 1920s a wide-ranging concession was granted to a consortium of oil companies known as the Turkish Petroleum company and later as the Iraq Petroleum Company. This was the beginning of oil exploration in Iraq. The nationalization of Iraq's oil resources and production was finished by 1975. From 1975 to 2003, oil production and export operations were entirely state operated. However, from the early 1980s until the toppling of Saddam Hussein's government in 2003, the negative effects of war, international sanctions, a shortage of investments and technology and, in many cases, mismanagement caused difficulties for Iraq's hydrocarbon infrastructure. According to the Oil Ministry, Iraq has the third largest proven oil reserves in the world (115 billion barrels). Other estimates of Iraq's potential oil reserves vary. The U.S. Department of Energy's Energy Information Administration notes that current estimates "have not been revised since 2001 and are largely based on 2-D seismic data from nearly three decades ago." In April 2007, oil industry consultants IHS assessed that Iraq's proven and probable reserves tally 116 billion barrels, with a potential additional 100 billion barrels in largely unexplored western areas. The U.S. Geological Survey's median estimate for additional oil reserves in Iraq is around 45 billion barrels. In 2004, Iraq's then Oil Ministry claimed that Iraq had "unconfirmed or potential reserves" of 214 billion barrels. My Reservoir Engineering Estimation is that Iraq's reserves can reach more than 320 bn bbl oil. Approximately 65 percent of Iraq's current proven reserves are located in southern Iraq, with a concentration in the southern most province of Al Basrah. Large proven oil resources have also been found in the northern province of Al Ta´mim near the disputed city of Kirkuk At present, crude oil provides over 90% of Iraq's domestic energy consumption and oil exports produce over 98% of Iraq's government revenue. Due to decreases in global oil prices from their 2008 high and lower oil production, Iraqi leaders revised their 2009 revenue and budget assumptions from a projected surplus to a projected $15.9 billion deficit. According to official U.S. assessments continued fluctuations in oil prices and production could put at risk Iraq's fiscal stability and the sustainability of its reconstruction and development plans. The expansion of oil production to the level of four million barrels per day (m/d) by 2013 and then upward to six m/d by 2017 is called for by current Iraqi plans. Iraqi officials have begun an international bid process for service contracts and renegotiated a series of Saddam era oil production agreements in order to support these goals. These include the transformation of a production sharing agreement into a service contract for Ahdab oil field with China National Petroleum Corporation (CNPC).Inhaltsverzeichnis:Table of contents: 1.Introduction1 2.Iraqi Constitution7 3.Contract Conditions15 4.State-owned Oil Companies27 5.Restructuring of the Iraqi Oil Institutions33 6.Revenue-Sharing and Equalization36 7.Potential Geography50 8.Present Organization and Development56 9.Hydrocarbon Legislation Draft and Contracts59 10.Revenue Sharing65 11.Crisis Management of the Oil Industry in Iraq88 12.U.S. Policy and Issues for Congress99 13.China Investment in the Energy Sector112 14.Conclusion119 15.References127 16.Attachments129Textprobe:Textsample: Revenues and Arrangements: Under current arrangements, the responsibility for the sale and export of Iraq's crude oil is appointed to Iraq's State Oil Marketing Organization (SOMO). The United Nations Security Council resolution (UNSCR) 1483 (and updated under subsequent Security Council resolutions) stipulates that revenue from Iraq's oil exports is to be deposited into an Iraq-controlled account held at the Federal Reserve Bank of New York (FRBNY). Five percent of the funds are put aside for a United Nations Compensation Fund for reparations to the victims of the 1990 Iraqi invasion and occupation of Kuwait. The remaining 95% are deposited into a Development Fund for Iraq (DFI) account at the FRBNY and then transferred to an Iraqi Ministry of Finance account at the Central Bank of Iraq for further distribution to Iraqi government ministries. The terms of UNSCR1546 and subsequent resolutions mandate that the DFI be monitored by an International Advisory and Monitoring Board (IAMB), which provides periodic reports on Iraq's oil export revenue, Iraq's use of its oil revenues, and its oil production practices. According to the IAMB, as of December 31, 2007, $23.43 billion had been disbursed from the United Nations Compensation Fund and Iraq owed $28.95 billion to the Fund. Iraq deposited another $3 billion. According to IAMB estimates in mid 2008 "at the present rate of Iraqi oil sales, it would take approximately 17 years for the compensation award to be fully paid."38 It is likely that this estimate is no longer current due to significant declines in the price of oil in the meantime. The IAMB has not yet announced a corrected date. Under U.N. Security Council Resolution 1859 (December 22, 2008) the IAMB authority ends on December 31, 2009. This refers to a 2009 "transition to successor arrangement" from the DFI and the IAMD to Iraqi-led auditing processes. In October 2006, the Committee of Financial Experts (COFE) was approved by the Iraqi cabinet. Its task is to oversee oil revenue collection and administration. The president of the COFE authorized its activities in April 2007, and it currently is working with the IAMB on audit procedures. The establishment of an audit oversight committee for the DFI and oil export revenues is a structural benchmark under Iraq's Stand-by Arrangement (SBA) with the International Monetary Fund currently satisfied by the extension of the IAMB arrangement and the creation of the COFE. Agreements with members of the Paris club made the approval of the SBA into a necessity.39 The IAMB said in 2009 that Iraq's Committee of Financial Experts "is ready and capable to succeed the IAMB and conduct competent and independent oversight of the DFI." Immunity provisions included in standing UN Security Council resolutions protect Iraqi funds in the DFI from property attachment motions instead of legal judgments rendered against the former Iraqi regime. President Bush extended the U.S. legal protections for the DFI and other Iraqi assets under Executive Order 13303 through May 20, 2009. President Obama prolonged the protections until May 2010.40 Iraq will receive continued support from the United States in its attempts to convince the UN to extend related protections for energy proceeds and the DFI under Article 26 of the U.S.-Iraq security agreement. Oversight of Oil Production and Revenue Management Between its creation in May 2003 until December 31, 2007, the DFI received over $121.7 billion in oil proceeds and other deposits. According to audit estimates, an additional $58.8 billion in net export proceeds were deposited in 2008. Intermittent audits done in conjunction with the IAMB have routinely found serious discrepancies in oil production and export figures and DFI account receipt and distribution amounts. The absence of reliable output measurements for oil has been a critical and ongoing problem. During the Coalition Provisional Authority (CPA) period, there was no metering equipment available for oil production and exports. According to a May 2007 GAO report, there have been no improvements in reliable metering in Iraq's oil fields. This has contributed to the shortage of reliable data on Iraq's oil production and related revenue.42. In January 2008, an IAMB report claimed that Iraq's Ministry of Oil "does not have in place a full operational loading and metering system at production and loading points in order to determine produced and loaded quantities [of oil] accurately." An IAMB report in June 2008 established that "some metering has been installed at oil terminals, but there continues to be no metering in the oil fields." In April 2009, the IAMB stated that "much remains to be done before a fully operational control and measurement system over the oil production, distribution and export sales, can be comprehensively implemented," and added that, "Indications from the Ministry of Oil point to implementation by 2011 at the earliest." Financial audits completed by December 2005 established that "no comprehensive financial and internal controls policies and procedures manuals" existed in the Iraqi ministries that were spending oil export proceeds delivered through the DFI system. On June 12, 2007, the IAMB commented on its 2006 findings, noting that the audits proved "the overall financial system of controls is deficient." The audits showed there was "no overall comprehensive system of controls over oil revenues," and that "basic administrative procedures" were "outdated and ineffective." These conditions may have contributed to widespread corruption. Several Iraqi ministries spending distributed oil export revenue have been accused of corruption which is often associated with weak contracting and cash management policies. The Iraqi government's attempts to respond to IAMB recommendations were noticed by the IAMB's preliminary findings for 2007, but also noted that "the overall financial system of controls in place in the spending ministries, the U.S. agencies in respect of outstanding commitments using DFI resources, and the Iraqi administration of DFI resources remain deficient." The 2008 preliminary assessment, released in April 2009, concluded that "much remains to be done before a sound financial management system is operating effectively in Iraq".