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Nachhaltiger Shareholder Value : Integration ökologischer und sozialer Kriterien in die Unternehmensführung und in das Portfoliomanagement /Rauschenberger, Reto. January 1900 (has links) (PDF)
Zugl.: Zürich, Univ., Diss., 2001. / Buchhandelsausg. der Diss. Zürich, 2001. Literaturverz.
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Für eine neue GeschichtsphilosophieRohbeck, Johannes 23 June 2020 (has links)
The central idea of this paper is that our contemporary historical awareness which is increasingly turning towards the future is accessible to philosophical reflection. This raises the question whether we need a new Philosophy of History which refers less to the past, but rather aims primarily at present and future problems. If thereby a moral responsibility for future generations is addressed, Philosophy of History then goes hand in hand with Future Ethics. By means of this programme I expressly follow the Philosophy of History since the European Enlightenment. This entails an ethical perspective since progress in history is not simply predicted, but is more or less explicitly declared as desirable tendency. / Der zentrale Gedanke dieses Papiers ist, dass unser zeitgenössisches historisches Bewusstsein, das sich zunehmend der Zukunft zuwendet, einer philosophischen Reflexion zugänglich ist. Dies wirft die Frage auf, ob wir eine neue Geschichtsphilosophie brauchen, die sich weniger auf die Vergangenheit bezieht, sondern vor allem auf gegenwärtige und zukünftige Probleme zielt. Wenn dabei eine moralische Verantwortung für künftige Generationen angesprochen wird, geht Geschichtsphilosophie dann mit einer Zukunftsethik einher. Mit diesem Programm verfolge ich ausdrücklich die Geschichtsphilosophie seit der europäischen Aufklärung. Dies bringt eine ethische Perspektive mit sich, da der Fortschritt in der Geschichte nicht einfach vorhergesagt, sondern mehr oder weniger explizit als wünschenswerte Tendenz deklariert wird.
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Freedom of Movement and Emigration Pressures: A Defence of Immigration FeesAngeli, Oliviero 15 July 2020 (has links)
The article addresses the prospective responsibility of states to protect citizens from emigration pressures. After establishing the moral weight of theinterest in staying, the article proceeds to explain why the interest to stay is comparatively more resistant to restrictions than the interest in exercising freedom of movement across borders. On this basis, the argument is then advanced that immigration fees can be charged on (well-off) immigrants as a means to protect economically vulnerable residents in recipient countries from emigration pressures. The argument that I will advance is in at least one sense nonconsequentialist: it accounts for the need for immigration fees without relying on (problematic) assumptions about the consequences of immigration. Furthermore, the argument is also realistic in so far as it accepts that states have the right to restrict immigration.
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Editorial: Trend towards a new Punitivity? - Corporate criminal liability in focusDeStefano, Michele, Schneider, Hendrik 02 December 2019 (has links)
This issue focuses on the sanctioning of corporate crime. The reason and background for
this is a planned change in the law in Germany, which could have an impact on companies
worldwide, if they engage in commercial activities in Germany.
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Does Germany need a new corporate sanctioning act?Jungermann, Sebastian 02 December 2019 (has links)
In summer 2019 the German Federal Ministry of Justice has unveiled a draft Corporate
Sanctioning Act (Verbandssanktionengesetz) to combat corporate crime. In this article, the
author comments on the intended changes and highlights some issues that could be better
solved differently in practice.
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Discipline and punishSchneider, Henrik 02 December 2019 (has links)
In August 2019, the Federal Ministry of Justice submitted a draft for a corporate crime
act. This draft will end a decade-long debate on the criminal liability of legal persons and
profoundly change the criminal prosecution in the area of economic criminal law. The article
classifies the legislative project in the current discourse on criminal policy, reports on
the content of the draft and gives a critical commentary on individual points.
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Draft bill on German corporate sanctions actGrützner, Thomas, Momsen, Carsten, Menne, Jonas 02 December 2019 (has links)
After long discussions about the introduction of corporate criminal liability, the German
Federal Ministry of Justice and Consumer Protection presented a first draft bill for a new
Corporate Sanctions Act in August 2019. The act introduces a major shift in German
Criminal law by proposing severe sanctions on companies for corporate criminal offenses. It
includes regulations on internal investigations, compliance management systems and legal
privilege. Since it was published, the act is discussed intensely among legal experts, politicians
and the public. The following article presents the most important provisions of the
draft bill. In addition, the authors compare the act to further jurisdiction’s legislation,
discuss potential impacts on companies, and provide proposals for improvements for the
further legislative process
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Corporate criminal liability in SwedenNäs, Elvira, Nyman, Michael 02 December 2019 (has links)
Swedish criminal law does not allow for corporate criminal liability as it is built on the
basic principle of personal criminal liability, meaning that only private individuals are
considered able to possess criminal liability and consequently commit crimes. However, a
corporation may be subject to corporate fines and other sanctions if a crime has been committed
during the corporation’s operations. Corporate fines are the closest equivalent to
corporate criminal liability under Swedish law, which sole purposes is punitive although it
has been deemed impossible to categorize corporate fines as a punishment in the strictest
sense. This article will further explain the design of corporate fines today, the problems
resulting from corporations not being able to possess criminal liability as well as the proposed
changes to corporate fines from a critical perspective.
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Criminal liability of legal entities under Belgian law: A high-level overviewDe Smet, Karel, Janssens, Elke 02 December 2019 (has links)
The principle that legal entities can be held criminally liable was first introduced into
Belgian law in 1999. Some 20 years later, Belgian Parliament reviewed the rules, and
adopted a number of significant changes. The present article offers a high-level overview of
the currently applicable legal regime.
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Money laundering through consulting firmsTeichmann, Fabian M., Camprubi, Madeleine 02 December 2019 (has links)
The aim of this article is to illustrate potential conduits for money laundering in the consulting
sector in Austria, Germany, Liechtenstein, and Switzerland. A qualitative content
analysis of 100 semi-standardized expert interviews with both criminals and prevention
experts was conducted, along with a quantitative survey of 200 compliance officers, allowing
for the identification of concrete methods of money laundering in the consulting sector. Due
to their excellent reputation, consulting companies in German-speaking countries in Europe
continue to be extraordinarily attractive to money launderers. Most notably, they can be
used for layering and integration, as well as for working around various issues with tax
codes. As the qualitative findings are based on semi-standardized interviews, they are limited
to only the 100 interviewees’ perspectives. The identification of loopholes and weaknesses
in the current anti-money laundering mechanisms is meant to provide compliance officers,
law enforcement agencies, and legislators with valuable insights into how criminals operate,
with the aim of helping them to more effectively combat money laundering. While the
previous literature focuses on organizations fighting money laundering and on the improvement
of anti-money laundering measures, this article illustrates how money launderers
operate to avoid arrest. Prevention methods and criminal perspectives are equally taken
into account.
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