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Bending the Rules: Procedural Politicking in the Bureaucracy
by Rachel Augustine PotterWho determines the fuel standards for our cars? What about whether Plan B, the morning-after pill, is sold at the local pharmacy? Many people assume such important and controversial policy decisions originate in the halls of Congress. But the choreographed actions of Congress and the president account for only a small portion of the laws created in the United States. By some estimates, more than ninety percent of law is created by administrative rules issued by federal agencies like the Environmental Protection Agency and the Department of Health and Human Services, where unelected bureaucrats with particular policy goals and preferences respond to the incentives created by a complex, procedure-bound rulemaking process. With Bending the Rules, Rachel Augustine Potter shows that rulemaking is not the rote administrative activity it is commonly imagined to be but rather an intensely political activity in its own right. Because rulemaking occurs in a separation of powers system, bureaucrats are not free to implement their preferred policies unimpeded: the president, Congress, and the courts can all get involved in the process, often at the bidding of affected interest groups. However, rather than capitulating to demands, bureaucrats routinely employ “procedural politicking,” using their deep knowledge of the process to strategically insulate their proposals from political scrutiny and interference. Tracing the rulemaking process from when an agency first begins working on a rule to when it completes that regulatory action, Potter shows how bureaucrats use procedures to resist interference from Congress, the President, and the courts at each stage of the process. This exercise reveals that unelected bureaucrats wield considerable influence over the direction of public policy in the United States.
Bending the Rules: Procedural Politicking in the Bureaucracy
by Rachel Augustine PotterWho determines the fuel standards for our cars? What about whether Plan B, the morning-after pill, is sold at the local pharmacy? Many people assume such important and controversial policy decisions originate in the halls of Congress. But the choreographed actions of Congress and the president account for only a small portion of the laws created in the United States. By some estimates, more than ninety percent of law is created by administrative rules issued by federal agencies like the Environmental Protection Agency and the Department of Health and Human Services, where unelected bureaucrats with particular policy goals and preferences respond to the incentives created by a complex, procedure-bound rulemaking process. With Bending the Rules, Rachel Augustine Potter shows that rulemaking is not the rote administrative activity it is commonly imagined to be but rather an intensely political activity in its own right. Because rulemaking occurs in a separation of powers system, bureaucrats are not free to implement their preferred policies unimpeded: the president, Congress, and the courts can all get involved in the process, often at the bidding of affected interest groups. However, rather than capitulating to demands, bureaucrats routinely employ “procedural politicking,” using their deep knowledge of the process to strategically insulate their proposals from political scrutiny and interference. Tracing the rulemaking process from when an agency first begins working on a rule to when it completes that regulatory action, Potter shows how bureaucrats use procedures to resist interference from Congress, the President, and the courts at each stage of the process. This exercise reveals that unelected bureaucrats wield considerable influence over the direction of public policy in the United States.
Bending the Rules: Procedural Politicking in the Bureaucracy
by Rachel Augustine PotterWho determines the fuel standards for our cars? What about whether Plan B, the morning-after pill, is sold at the local pharmacy? Many people assume such important and controversial policy decisions originate in the halls of Congress. But the choreographed actions of Congress and the president account for only a small portion of the laws created in the United States. By some estimates, more than ninety percent of law is created by administrative rules issued by federal agencies like the Environmental Protection Agency and the Department of Health and Human Services, where unelected bureaucrats with particular policy goals and preferences respond to the incentives created by a complex, procedure-bound rulemaking process. With Bending the Rules, Rachel Augustine Potter shows that rulemaking is not the rote administrative activity it is commonly imagined to be but rather an intensely political activity in its own right. Because rulemaking occurs in a separation of powers system, bureaucrats are not free to implement their preferred policies unimpeded: the president, Congress, and the courts can all get involved in the process, often at the bidding of affected interest groups. However, rather than capitulating to demands, bureaucrats routinely employ “procedural politicking,” using their deep knowledge of the process to strategically insulate their proposals from political scrutiny and interference. Tracing the rulemaking process from when an agency first begins working on a rule to when it completes that regulatory action, Potter shows how bureaucrats use procedures to resist interference from Congress, the President, and the courts at each stage of the process. This exercise reveals that unelected bureaucrats wield considerable influence over the direction of public policy in the United States.
Bending the Rules: Procedural Politicking in the Bureaucracy
by Rachel Augustine PotterWho determines the fuel standards for our cars? What about whether Plan B, the morning-after pill, is sold at the local pharmacy? Many people assume such important and controversial policy decisions originate in the halls of Congress. But the choreographed actions of Congress and the president account for only a small portion of the laws created in the United States. By some estimates, more than ninety percent of law is created by administrative rules issued by federal agencies like the Environmental Protection Agency and the Department of Health and Human Services, where unelected bureaucrats with particular policy goals and preferences respond to the incentives created by a complex, procedure-bound rulemaking process. With Bending the Rules, Rachel Augustine Potter shows that rulemaking is not the rote administrative activity it is commonly imagined to be but rather an intensely political activity in its own right. Because rulemaking occurs in a separation of powers system, bureaucrats are not free to implement their preferred policies unimpeded: the president, Congress, and the courts can all get involved in the process, often at the bidding of affected interest groups. However, rather than capitulating to demands, bureaucrats routinely employ “procedural politicking,” using their deep knowledge of the process to strategically insulate their proposals from political scrutiny and interference. Tracing the rulemaking process from when an agency first begins working on a rule to when it completes that regulatory action, Potter shows how bureaucrats use procedures to resist interference from Congress, the President, and the courts at each stage of the process. This exercise reveals that unelected bureaucrats wield considerable influence over the direction of public policy in the United States.
Benedetto Cotrugli – The Book of the Art of Trade: With Scholarly Essays from Niall Ferguson, Giovanni Favero, Mario Infelise, Tiziano Zanato and Vera Ribaudo
by Carlo Carraro Giovanni Favero John Francis PhillimoreThis is the first English translation of Benedetto Cotrugli's The Book of the Art of Trade, a lively account of the life of a Mediterranean merchant in the Early Renaissance, written in 1458. The book is an impassioned defense of the legitimacy of mercantile practices, and includes the first scholarly mention of double-entry bookkeeping. Its four parts focus respectively on trading techniques, from accounting to insurance, the religion of the merchant, his public life, and family matters. Originally handwritten, the book was printed in 1573 in Venice in an abridged and revised version. This new translation makes reference to the new critical edition, based on an earlier manuscript that has only recently been discovered.With scholarly essays placing Cotrugli's work into historical context and highlighting key themes, this volume is an important contribution to our understanding of the origins of management and trade practices.
Benedetto Cotrugli – The Book of the Art of Trade: With Scholarly Essays from Niall Ferguson, Giovanni Favero, Mario Infelise, Tiziano Zanato and Vera Ribaudo (PDF)
by Carlo Carraro Giovanni Favero John Francis PhillimoreThis is the first English translation of Benedetto Cotrugli's The Book of the Art of Trade, a lively account of the life of a Mediterranean merchant in the Early Renaissance, written in 1458. The book is an impassioned defense of the legitimacy of mercantile practices, and includes the first scholarly mention of double-entry bookkeeping. Its four parts focus respectively on trading techniques, from accounting to insurance, the religion of the merchant, his public life, and family matters. Originally handwritten, the book was printed in 1573 in Venice in an abridged and revised version. This new translation makes reference to the new critical edition, based on an earlier manuscript that has only recently been discovered.With scholarly essays placing Cotrugli's work into historical context and highlighting key themes, this volume is an important contribution to our understanding of the origins of management and trade practices.
Benedetto Croce: Collected Works (Collected Works)
by Various AuthorsOriginally published between 1921 and 1950 the volumes in this collection showcase many of the most important philosophical, political and literary works of Benedetto Croce. The volumes Discuss key political, philosophical and aesthetic issues such as freedom and historical judgment Reveal notes made by Croce from private meetings with Allied forces during 1943 and 1944 Examine and explain the literature of Dante, Goethe, Shakespeare, Ariosto and Corneille Discuss the conception of liberty, liberalism and the relation of individual morality to the State.
Beneficence and Health Care (Philosophy and Medicine #11)
by Earl E. ShelpThe meaning and application of the principle of beneficence to issues in health care is rarely clear or certain. Although the principle is frequently employed to justify a variety of actions and inactions, very little has been done from a conceptual point of view to test its relevance to these behaviors or to explore its relationship to other moral principles that also might be called upon to guide or justify conduct. Perhaps more than any other, the principle of benef icence seems particularly appropriate to contexts of health care in which two or more parties interact from positions of relative strength and weakness, advantage and need, to pursue some perceived goal. It is among those moral principles that Tom L. Beauchamp and James F. Childress selected in their textbook on bioethics as applicable to biomedicine in general and relevant to a range of specific issues ([1], pp. 135-167). More narrowly, The National Commission for the Protection of Human Subjects of Biomedical and Behav ioral Research identified beneficence as among those moral principles that have particular relevance to the conduct of research involving humans (2). Thus, the principle of beneficence is seen as pertinent to the routine delivery of health care, the discovery of new therapies, and the rationale of public policies related to health care.
Beneficial Ownership: Basic and Federal Indian Law Aspects of a Concept
by Matthias Reinhard-DeRooThe hunt for beneficial owners is on. Like an elephant, the beneficial owner hides in the jungle of complex legal structures, waiting to be discovered by eager prosecutors. But what lies behind this metaphor? What is a Beneficial Owner? Is beneficial ownership a right? What does this right encompass? What is the value of this right compared to other rights? And if beneficial ownership is not a right, is it still a legally relevant relation? How do courts, namely the U.S. Supreme Court deal with the concept? When do Anglo-American judges and European scholars resort to the concept?This book approaches these questions from two perspectives: legal fundamentals and the field of U.S. federal Indian law. Both legal theories and case law are scrutinized with the aim to find a better understanding of the basic conception and characteristics of beneficial ownership. Federal Indian law has been chosen for the study of the concrete implications of the beneficial ownership concept in what Roscoe Pound referred to as “the law in action.” To some, this choice of legal field might seem somewhat unusual. What answers could federal Indian law possibly offer with regard to pressing questions from the financial industry? As always, there is a short and a long answer. The short answer is that the analysis of an equally sophisticated field of law can open new perspectives on a given field of law. For example, not only potential criminals and tax evaders but also members of an older civilization are beneficial owners. The long answer can be found in this very book.
Beneficial Ownership and Legal Responsibility: Concealment, Avoidance and Impunity (The Law of Financial Crime)
by Paul BeckettThis book explores the connection between ownership, on one hand, and immunity from legal responsibility, on the other. It presents a definition of the concept of beneficial ownership, the reasons for its concealment, and failures in international legal structures and arrangements. Globally, States confront complex criminality, such as corruption, tax evasion, doctrinal fanaticism, trafficked slaves, terrorism and, war. At the personal level, men and women may seek to escape their creditors, to disinherit unwanted heirs, to cheat divorced partners, and to appear straightforward when this is not the case. The response of politicians and regulators has been a global State initiative to identify beneficial owners via public registers to promote transparency and accountability. Yet, at the same time, there is an equally powerful global and personal counter-initiative to promote beneficial ownership avoidance. Where there is no owner, there is no accountability. This book examines what “ownership” means in legal terms across multiple legal systems and explains why singling out “ownership” as being pivotal to State and personal accountability is a strategy both flawed and disingenuous. It is argued that an apparent lack of political will coupled with shape-shifting definitions of “ownership” have resulted in tokenism. Particular attention is paid to those “orphan” structures which have evolved from standard models, or which have been designed for the purpose in each case of facilitating ownership concealment and avoidance. The author explains how the virtual world of the blockchain, crypto-assets and cryptocurrency, and virtual entities such as the Decentralised Autonomous Organisation (DAO), all of which elude legal classification, have opened a new world of possibilities. Applicable across all jurisdictions and legal systems, the book will be a valuable resource for academics, researchers, and policy-makers working in the areas of Financial Crime, Regulation, Compliance, Business, and Accountancy.
Beneficial Ownership and Legal Responsibility: Concealment, Avoidance and Impunity (The Law of Financial Crime)
by Paul BeckettThis book explores the connection between ownership, on one hand, and immunity from legal responsibility, on the other. It presents a definition of the concept of beneficial ownership, the reasons for its concealment, and failures in international legal structures and arrangements. Globally, States confront complex criminality, such as corruption, tax evasion, doctrinal fanaticism, trafficked slaves, terrorism and, war. At the personal level, men and women may seek to escape their creditors, to disinherit unwanted heirs, to cheat divorced partners, and to appear straightforward when this is not the case. The response of politicians and regulators has been a global State initiative to identify beneficial owners via public registers to promote transparency and accountability. Yet, at the same time, there is an equally powerful global and personal counter-initiative to promote beneficial ownership avoidance. Where there is no owner, there is no accountability. This book examines what “ownership” means in legal terms across multiple legal systems and explains why singling out “ownership” as being pivotal to State and personal accountability is a strategy both flawed and disingenuous. It is argued that an apparent lack of political will coupled with shape-shifting definitions of “ownership” have resulted in tokenism. Particular attention is paid to those “orphan” structures which have evolved from standard models, or which have been designed for the purpose in each case of facilitating ownership concealment and avoidance. The author explains how the virtual world of the blockchain, crypto-assets and cryptocurrency, and virtual entities such as the Decentralised Autonomous Organisation (DAO), all of which elude legal classification, have opened a new world of possibilities. Applicable across all jurisdictions and legal systems, the book will be a valuable resource for academics, researchers, and policy-makers working in the areas of Financial Crime, Regulation, Compliance, Business, and Accountancy.
Beneficial Ownership in International Tax Law (Series on International Taxation)
by Angelika Meindl-RinglerIn international tax law, the term ‘beneficial ownership’ refers to which parties involved in a cross-border transaction are entitled to tax treaty benefits. However, determining beneficial ownership is a complex and often disputed issue, subject to different meanings in different countries. Archival research on its early use in tax treaties and in the developing OECD Model reveals that its meaning has changed dramatically over the decades, leading to new interpretations significantly affecting current tax practice and scholarship. This book, dedicated to establishing how beneficial ownership should ideally be interpreted, compares the use and interpretation of benefi-cial ownership, both current and historical, in a wide range of national jurisdictions as well as the EU, ultimately shedding a clearer light than has heretofore been available on the meaning of the term. In her very thorough analysis of the application of beneficial ownership, the author touches on such aspects as the following: – historical development of the beneficial ownership requirement as used in tax treaties and in the OECD Model Tax Convention on Income and on Capital; – rules of double taxation conventions; – application of the OECD’s Action Plan on Base Erosion and Profit-Shifting (BEPS); – the problem of so-called ‘white income’; – use of the substance-over-form principle; – attribution-of-income rules; and – the role of agents, nominees, and conduit companies. Specific analysis of the use and interpretation of beneficial ownership in a domestic law and treaty context in numerous jurisdictions – with particular emphasis on the United Kingdom, Australia, the United States, and Germany – is a major feature of the presentation. As a thorough guide to determining whether a person claiming tax treaty benefits is the true owner – and which parties are excluded from treaty benefits and to what extent – this book will be of immeasurable value to lawyers, tax authorities, policymakers, and other professionals working with taxable international transactions of any kind.
Beneficial Ownership in International Taxation (Elgar Tax Law and Practice series)
by Błażej KuźniackiThis authoritative book provides a structural, global view of evolving judicial and doctrinal trends in the understanding of beneficial ownership in international taxation. Despite attempts by the OECD to clarify the concept, it remains ambiguous to tax authorities, courts and scholars alike, which has detrimental effects on the functioning of tax treaties. Blazej Kuzniacki presents a route towards an international autonomous meaning of beneficial ownership in international taxation, while also offering a comprehensive explanation of the divergent understandings and tax policy arguments underpinning its continuing ambiguity.Key Features:Guidance towards solving definitional disputes between taxpayers and tax authoritiesDiscussion of ground-breaking judgments in cases on beneficial ownership from various jurisdictions across the worldComprehensive reflection of tax law in action, particularly in respect of outbound investments that trigger transborder payments of dividends, interest and royaltiesClear demarcation between appropriate and inappropriate usage of beneficial ownership by authorities and courts when addressing the issue of abuse of tax treaties and EU DirectivesBeneficial Ownership in International Taxation will be a crucial resource for lawyers specialising in international taxation, tax practitioners and accountants, along with officials at tax authorities and judges hearing cases in this area. It will also be useful for policy makers working on cross-border taxation, and scholars and students researching international tax law.
Beneficial Ownership in Tax Law and Tax Treaties
by Pablo A González-BarredaThis book explores the concept of beneficial ownership in equity law, the domestic tax laws of the United Kingdom, Canada and the United States, as well as its varied and increasing uses in international tax law. By analysing the evolution of beneficiary rights in equity and the use of beneficial ownership wording in tax law, the book draws a roadmap for dealing with beneficial ownership in both national and international tax law. This approach highlights those common misconceptions that can be avoided by understanding the origins of the concept and its engagement with equity, as well as the differences with tax law. However, the book does not limit itself to dealing with theoretical discussion, but also offers an instructive and detailed practical case study. Offering both academic commentary and a practitioner focus, the book will be of the utmost interest to scholars and practitioners from common and civil law countries dealing with tax and estate law, particularly given beneficial ownership's increasing relevance.
Beneficial Ownership in Tax Law and Tax Treaties
by Pablo A González-BarredaThis book explores the concept of beneficial ownership in equity law, the domestic tax laws of the United Kingdom, Canada and the United States, as well as its varied and increasing uses in international tax law. By analysing the evolution of beneficiary rights in equity and the use of beneficial ownership wording in tax law, the book draws a roadmap for dealing with beneficial ownership in both national and international tax law. This approach highlights those common misconceptions that can be avoided by understanding the origins of the concept and its engagement with equity, as well as the differences with tax law. However, the book does not limit itself to dealing with theoretical discussion, but also offers an instructive and detailed practical case study. Offering both academic commentary and a practitioner focus, the book will be of the utmost interest to scholars and practitioners from common and civil law countries dealing with tax and estate law, particularly given beneficial ownership's increasing relevance.
Benefit Sharing: From Biodiversity to Human Genetics
by Doris Schroeder and Julie Cook LucasBiomedical research is increasingly carried out in low- and middle-income countries. International consensus has largely been achieved around the importance of valid consent and protecting research participants from harm. But what are the responsibilities of researchers and funders to share the benefits of their research with research participants and their communities? After setting out the legal, ethical and conceptual frameworks for benefit sharing, this collection analyses seven historical cases to identify the ethical and policy challenges that arise in relation to benefit sharing. A series of recommendations address possible ways forward to achieve justice for research participants in low- and middle-income countries.
Bent Coppers: The Story of The Man Who Arrested John Lennon, George Harrison and Brian Jones
by Norman PilcherLondon, England, 1967. An explosion of recreational drugs has resulted in the emergence of an anti-establiment hippy culture, worsening crime rates and an increasingly paranoid tabloid press. A young and ambitious police officer joins the Metropolitan Police Drug Squad determined to right these emerging cultural wrongs. His method? To tackle head on the most high-profile examples of wanton drug abuse. His targets? The celebrities, musicians and dilettantes all exploiting Britain’s burgeoning drugs trade, glamourising illegal activity and promoting their untouchable wealth and fame to an impressionable generation. Bent Coppers is the electrifying true story of Norman Pilcher, the most infamous police officer in British law enforcement history. Truth and justice were the tenets of Pilcher's war against crime in the capital, but they soon collapsed in a landslide of scandal, perjury and blazing newspaper headlines. The man who arrested The Beatles and The Rolling Stones would pay the ultimate price for his service. Finally he sets the record straight.
Bentham and the Common Law Tradition (Clarendon Law Series)
by Gerald J. PostemaThis work explores the relationship between Bentham's utilitarian practical philosophy and his positivist jurisprudence. These theories appear to be in tension because his utilitarian commitment to the sovereignty of utility as a practical decision principle seems inconsistent with his positivist insistence on the sovereignty of the will of the lawmaker. Two themes emerge from the attempt in this work to reconcile these two core elements of Bentham's practical thought. First, Bentham's conception of law does not fit the conventional model of legal positivism. Bentham was not just a utilitarian and a positivist; he was a positivist by virtue of his commitment to a utilitarian understanding of the fundamental task of law. Moreover, his emphasis on the necessary publicity and the systemic character of law, led him to insist on an essential role for utilitarian reasons in the regular public functioning of law. Second, Bentham's radical critique of common law theory and practice convinced him of the necessity to reconcile the need for certainty of law with an equally great need for its flexibility. He eventually developed a constitutional framework for adjudication in the shadow of codified law that accorded to judges discretion to decide particular cases according to their best judgment of the balance of utilities, guaranteeing the accountability and appropriate motivation of judicial decision-making through institutional incentives. The original text of this work, first published in 1986, remains largely unchanged, but an afterword reconsiders and revises some themes in response to criticism.
Bentham and the Common Law Tradition (Clarendon Law Series)
by Gerald J. PostemaThis work explores the relationship between Bentham's utilitarian practical philosophy and his positivist jurisprudence. These theories appear to be in tension because his utilitarian commitment to the sovereignty of utility as a practical decision principle seems inconsistent with his positivist insistence on the sovereignty of the will of the lawmaker. Two themes emerge from the attempt in this work to reconcile these two core elements of Bentham's practical thought. First, Bentham's conception of law does not fit the conventional model of legal positivism. Bentham was not just a utilitarian and a positivist; he was a positivist by virtue of his commitment to a utilitarian understanding of the fundamental task of law. Moreover, his emphasis on the necessary publicity and the systemic character of law, led him to insist on an essential role for utilitarian reasons in the regular public functioning of law. Second, Bentham's radical critique of common law theory and practice convinced him of the necessity to reconcile the need for certainty of law with an equally great need for its flexibility. He eventually developed a constitutional framework for adjudication in the shadow of codified law that accorded to judges discretion to decide particular cases according to their best judgment of the balance of utilities, guaranteeing the accountability and appropriate motivation of judicial decision-making through institutional incentives. The original text of this work, first published in 1986, remains largely unchanged, but an afterword reconsiders and revises some themes in response to criticism.
Benutzerzentrierte E-Partizipation: Typologie, Anforderungen und Gestaltungsempfehlungen
by Katharina GroßeAufbauend auf einer umfassenden Analyse des bestehenden Wissens aus internationaler Partizipations- und Technologieforschung entwickelt Katharina Große in diesem Buch erstmals eine theoretisch fundierte Benutzertypologie für E-Partizipation in Deutschland. Die Autorin beschreibt die fünf Partizipationstypen: Gestalter, Optimierer, Spieler, Weltverbesserer und Bemühte. Für jeden dieser Typen leitet sie spezifische Anforderungen ab und übersetzt diese in konkrete Gestaltungsempfehlungen. Damit schafft sie die Grundlage für Politiker, Verwaltungsmitarbeiter und Softwareentwickler, um E-Partizipation benutzerfreundlicher zu gestalten und Beteiligungsbarrieren abzubauen.
Benzodiazepines II: A Handbook. Basic Data, Analytical Methods, Pharmacokinetics, and Comprehensive Literature
by Harald Schütz" ... this is an excellent compilation of data which should be on the bookshelves of all analysts interested in the benzodiazepines. It is to be hoped that, with the introduction of so many new ben zodiazepines, the author will quickly add these in a second edi tion" (A. C. Moffat in: Trends in Analytical Chemistry, 1983). This review, deputizing for many others, reflects the friendly reception enjoyed by the first volume of Benzodiazepines, which was published in 1982 and apparently closed a gap in the ben zodiazepine literature. In the meantime, Benzodiazepines has established itself as a standard book, as evidenced by numerous letters and quotations. Suggestions were also soon made for a new edition in view of the unusually rapid development in the field of the benzodiazepines. It became quickly obvious, however, that it would not be sufficient to publish a revised second edition, but that a completely new second volume would be required for which, however, the successful previous format could be largely retained. The following considerations seem worth mentioning in connection with the preparation of Volume II: - To ensure continuity with Volume I as far as possible, the list of references was consecutively numbered (references 1 to 3779 in Volume I, references 3780 to 11338 in Volume II). Whereas in Vol. I the substances appear in the sequential order of their historical development they are listed in alphabetical order in Vol. II.
Beratung, Organisation und Vertragsgestaltung nach dem Honorar-Anlageberatungsgesetz (Bibliothek des Bank- und Kapitalmarktrechts #4)
by Lea SpiegelbergUnter Berücksichtigung der europäischen Vorgaben erläutert dieses Buch die Auswirkungen des Honorar-Anlageberatungsgesetzes auf die aufsichtsrechtlichen und zivilrechtlichen Anforderungen an eine ordnungsgemäße Honorar-Anlageberatung. Die europäische Finanzmarktrichtlinie MiFID II verfolgt unter anderem die Stärkung der unabhängigen Anlageberatung. Der deutsche Gesetzgeber hat bereits im Jahr 2014 darauf reagiert und das Honorar-Anlageberatungsgesetz verabschiedet, das zu einer Stärkung und Etablierung der unabhängigen Anlageberatung dienen soll. Denn die provisionsbasierte Anlageberatung hat in der Vergangenheit oft zu Falschberatungen der Anleger geführt. Vor diesem Hintergrund befasst sich das Buch ausführlich mit den neuen aufsichtsrechtlichen Anforderungen an die Honorar-Anlageberatung. Zudem werden die vertraglichen Pflichten der Parteien des Honorar-Anlageberatungsvertrages umfassend untersucht und die Ausgestaltungsmöglichkeiten des Honoraranspruches dargestellt.
Beratungs- und Haftungsrisiken in der Unternehmenskrise: Risikomanagement für Steuerberater und Rechtsanwälte
by Raik Brete Michael ThomsenDie Tätigkeit als Steuerberater oder Rechtsanwalt stellt hohe Anforderungen an den Berater und bringt erhebliche Pflichten mit sich. Daher ist das damit einhergehende Haftungspotenzial nicht zu unterschätzen, sowohl in der täglichen Beratung, als insbesondere auch im Krisenmandat.Dieser Leitfaden sensibilisiert den Berater für die Haftungsgefahren im Krisenmandat und zeigt Wege zur Risikominimierung auf. Die 2. Auflage berücksichtigt die jüngste BGH-Rechtsprechung und geht auf die gesteigerten Aufklärungs- und Hinweispflichten ein.
Bereicherung im öffentlichen Recht (Forschungen aus Staat und Recht #66)
by Ferdinand KerschnerDie offentliche Hand nimmt (Abgaben; Gebuhren) und gibt bzw verteilt (Sozialleistungen), und das in immer starkerem AusmaB. Pro portional zur Haufigkeit derartiger vermogensrechtlicher Leistungen steigen auch Gefahr bzw Wahrscheinlichkeit von Fehlleistungen. Dem Pensionisten wird irrtumlich zuviel Pension uberwiesen, dem Enteig neten eine zu hohe Entschadigung ausbezahlt, der Unternehmer fuhrt - Freilich eher selten - zuviel Umsatzsteuer ab, ein Arzt zahlt aus Ver sehen seiner Sekretarin zweimal die Kammerumlage. Neben Dber zahlungen erfolgen auch reine Fehlleistungen. Nicht der berechtigte A, sondern der namensgleiche B erhalt Leistungen der Sozialfursorge. Der Grund fur derartige ungerechtfertigte Leistungen ist in der Regel in der Natur des Menschen, der fur sich oder die offentliche Hand ta tig ist, begrundet: Er irrt bisweilen. Schon das naturliche Rechtsgefuhl verlangt, daB solche rechtsgrund los en Vermogensverschiebungen auszugleichen sind. Die Rechtsgrund lagen fur dies en Ausgleich sind alles andere als klar. Zum Teil fehlen ausdriickliche Ruckabwicklungsnormen, existieren solche, haben sie meist bloB rudimentaren Inhalt, lassen somit Lucken und sind interpre tationsbedurftig. Dem Rechtsanwender stellt sich daher vielfach eine Reihe von Fragen: Kann uberhaupt die erbrachte Leistung zuruckver langt werden, wenn ja, in welcher Form, in welcher Hohe? Welches Entscheidungsorgan ist zustandig? Die ordentlichen Gerichte, die Ver waltungsbehorden oder gar der Verfassungsgerichtshof? Den Versuch einer Losung dieser Fragen hat sich die vorliegende Arbeit zur Auf gabe gemacht.
