M.A. (Public Management and Governance) / The Konrad-Adenauer-Stiftung (KAS), a German political foundation, opened its office in South Africa in 1982. Political foundations assist in strengthening democracy and the promotion of good governance through funding democracy promotion activities in developing countries. The relationship between donors and recipients of funding is a complex one. Recipients depend on donors for funding and thus in most instances it seems that they take orders from donors and that they may compromise their own ideas/projects and implement what the donor prefers. Donors are also frequently blamed for tying aid to conditionality, thus putting recipients in the difficult position of trying to please the donor even though they have a better knowledge of what their countries or people need. Despite also experiencing some of the abovementioned issues, the Konrad Adenauer Stiftung refers to the relationship with its recipients as a partnership. KAS refers to the recipients of funding as partners because KAS works together with its partners to ensure that the projects succeed. In very exceptional cases, where KAS head office has partnership contracts with recipients, funds for such organizations are disbursed at the start of the project, upon receipt of a budget. Even in such cases, KAS still has continuous engagement to see that funds are used as stipulated in the contract and budget. However, with the majority of recipients the funding model operates in two ways: recipients may send invoices to KAS and the latter pays the service providers directly, or the recipients may pay the service providers and submit invoices and proof of payment to KAS for reimbursement when financial reporting is completed at the end of the project. KAS does not dictate terms to recipients. Instead they both work together to ensure that the project succeeds. The research investigated the relationship between KAS and its recipients. The sample in this study comprises selected recipients of KAS funding in South Africa during the period 2006-2011. KAS does not fund all projects of the selected recipients; they have other donors as well. The primary issue with which all of them are dissatisfied is the lack of institutional funding from KAS specifically, but also from donors in general. The issue of funding being made available for projects only is creating difficulties for recipients because they have to source funds for other costs e.g. salaries.

Zugl.: Bochum, Univ., Diss., 2009

Zugl.: Halle (Saale), Univ., Diss., 2005

Zugl.: Berlin, Humboldt-Univ., Diss., 2005/2006

Zugl.: Hamburg, Univ., Diss., 2007

Zugl.: Köln, Univ., Diss., 2007

Zugl.: Halle (Saale), Univ., Diss., 2008

Zugl.: Oldenburg, Univ., Diss.

Die Motive eine Stiftung zu errichten sind so zahlreich wie ihre Formen und Zwecksetzungen. Im Zusammenhang mit der Vermögensübertragung auf eine Stiftung stellt sich die Frage in wie fern eine Versorgung des Stifters und seiner Familie durch die Stiftung ermöglicht werden kann und welche ertrag- und substanzsteuerliche Folgen diese mit sich bringen. Nach einer allgemeinen Darstellung der für die Stiftung geltenden zivil- und steuerrechtlichen Grundlagen werden anhand der gemeinnützigen Stiftung, Familienstiftung und Doppelstiftung verschiedene Versorgungswege dargestellt und auf Ebene des Stifters und der Stiftung steuerlich gewürdigt. Gegenstand der Betrachtung der Versorgungswege sind neben der Vermögensübertragung gegen Versorgungsleistungen, der Vorbehaltsnießbrauch an Grund- und Kapitalvermögen, sowie klassische Destinatärsbezüge und Arbeitsverhältnisse mit der Stiftung. Die ersten beiden Versorgungswege sind bereits für die Besteuerung der Vermögensübertragung relevant, während Destinatärsbezüge und Arbeitsverhältnisse erst im Rahmen der laufenden Besteuerung Beachtung finden. Für die gemeinnützige Stiftung wird ferner die Versorgung nach § 58 Nr. 5 AO betrachtet. Das im Zusammenhang mit der Vermögensübertragung gegen Versorgungsleistungen und dem Vorbehaltsnießbrauch entstehende Spannungsfeld wird im Hinblick auf die gemeinnützigkeitsrechtlichen Vorschriften aufgezeigt. Weiterhin werden die von privaten Finanzdienstleistern angebotenen Versorgungsmodelle im Zusammenhang mit der gemeinnützigen Stiftung diskutiert. Für die Vermögensübertragung gegen Versorgungsleistungen auf eine Stiftung finden ebenfalls die Grundsätze der vorweggenommenen Erbfolge Anwendung. Im Zusammenhang mit der gemeinnützigen Stiftung ist die Vermögensübertragung gegen Versorgungsleistungen im Hinblick auf die gemeinnützigkeitsrechtlichen Vorschriften problematisch, der Vorbehalt eines Nießbrauchs hingegen nicht. In Betracht der schenkungsteuerlichen Würdigung ist der Vorbehaltsnießbrauch im Zusammenhang mit einer nicht steuerbefreiten Stiftung, im Gegensatz zu den Versorgungsleistungen, nicht sinnvoll. Destinatärsbezüge können jederzeit bei Erfüllung der satzungsmäßigen Vorschriften gewährt werden. Ebenso können Arbeitsverhältnisse eingegangen werden, wobei im Zusammenhang mit einer gemeinnützigen Stiftung die entsprechenden Vorschriften der Abgabenordnung zu beachten sind. Die aufgezeigten und gewürdigten Versorgungswege können unter Beachtung der steuerrechtlichen Grenzen im Zusammenhang mit der Doppelstiftung steuerlich optimal eingesetzt werden. / The motives for establishing a foundation are as numerous as their forms and the determination of aims. In connection with the transfer of assets to a foundation the question is raised to what extent provisions for the benefactor and his family can be made possible through the foundation and which consequences this may have concerning tax on income and the substance of property. After a general presentation of the bases under civil and tax law which apply to the foundation various methods for provisions are presented based on a non-profit making foundation, family foundation and double foundation and assessed in terms of tax on the level of the benefactor and the foundation. The object of the analysis of the methods for provisions besides the transfer of assets against provision payments are the reserved usufruct to basic and capital assets, as well as classical beneficiary payments and employment relationships with the foundation. The first two methods for provisions are relevant for the taxation of the transfer of the assets already, whereas beneficiary payments and employment relationships are only of interest within the framework of the regular taxation. Further the provision according to § 58 No. 5 AO [German Fiscal Code] is analysed for the non-profit making foundation. The field of tension which arises in connection with the transfer of assets against provision payments and the reserved usufruct is demonstrated with regard to the regulations in non-profit making law. Further the provision models offered by private financial service providers are discussed in connection with the non-profit making foundation. The principles of the anticipated order of succession also apply to the transfer of assets to a foundation against provision payments. In connection with the non-profit making foundation the transfer of assets against provision payments is problematic with regard to the regulations in non-profit making law, the reservation of a usufruct on the other hand now. In view of the assessment under gift tax the reserved usufruct is not useful in connection with a foundation which is not exempted from tax, as opposed to the provision payments. Beneficiary payments can be granted at all times when satisfying the regulations according to the statutes. Employment relationships can also be entered into whereby the corresponding regulations of the Fiscal Code are to be complied with in connection with a non-profit making foundation. The presented and assessed methods for provision can be used to an optimum extent under tax law in connection with the double foundation by observing the limits under tax law.

The dissertation is divided into four sections. The first deals with the work experience gained at the Australian War Memorial, followed by that gained at the Abegg Stiftung. Observations on visits to other conservation laboratories and a report on the two international conferences attended, complete sections three and four. Work experience at the Australian War Memorial Textile conservation laboratory involved spending time in assisting with ongoing programs, conservation treatments carried out with supervision, as well as research. The time was divided so that all areas received equal emphasis. Ongoing programs involved the uniform inspections program and the display maintenance program. The involvement with routine tasks of surface cleaning, and with preparation for storage or display, with both programs, is not detailed in the dissertation. Nor can the dissertation include all the treatments of objects. Reference may be made for details on these treatments, to Australian War Memorial Conservation records for objects with the following accession numbers: AWM 1102,/5947,/10487, AWM 7919. However, two treatment reports are included. These are for a pair of flying boots worn by the Baron von Richthofen, and for an embroidered silk souvenir. The boots, now on permanent display were conserved with attention given to the need to preserve historical evidence, the choice of materials used for repair and requirements of display. The silk textile treatment took into consideration the benefits and risks involved in removing a deteriorated backing and relining a silk which was extremely embrittled. In the process it was realised that a facing might give stability to such a deteriorated silk; however, an initial study of facing materials and methods was required and was therefore undertaken and reported on in the dissertation. Whilst inspecting items in the relics collection of the Australian War Memorial a number of rubberised fabrics and other rubber materials were observed to show problems such as hardening, embrittlement, deformation, tackiness or discolouration. It was found that no information had been published on the treatment and preservation of such materials in the conservation literature. A survey on rubber deterioration and preservation literature since 1900 is included in the dissertation. The function, facilities and equipment of the textile conservation department of the Australian War Memorial are described as well as the storage of relics and uniforms. Work experience at the Abegg Stiftung involved assisting with group projects in most instances as well as working independently with supervision. It was therefore decided to report in general on the types of treatment given and give a brief account of the experience and skills gained. An example of a treatment report as was required for the Abegg Stiftung records is included as well as an example of detailed personal notes on the progress and treatment of a 15th century silk chasuble. The Abegg Stiftung is recognised as one of the foremost training centres in textile conservation in Europe. This led me to consider here the benefits and possible limitations of the program from the impressions gained during the three months work experience at the Institute. Round table discussions were held by Mechthilde Flury- Lehmburg which served to raise questions for discussion by textile conservation students and staff. This also permitted a concensus to be reached when items of a complex nature were to be conserved. A record of such a discussion is annexed. The Library of the Institute was frequently consulted by historians, as it specialises in textile conservation literature and many languages are represented, German being predominant. This library was consulted on German literature on textile conservation, and a brief guide to sources is included. Visits were made to a number of textile conservation laboratories in Europe. It was possible as a result of these visits to evaluate various types of equipment which are used for textile conservation. It was seen that although much skilful work was being done, especially in laboratories where more conservative treatments were preferred, there were a number of questions which were raised and remained unanswered. Subjects discussed and research undertaken are reported. The 1IC and ICOM conferences attended, introduced me to international cooperation and activity in conservation research and setting of standards. Information found to be relevant to progress in textile conservation research and related materials is summarised here.