Fachkräftemangel ist in Deutschland zu einem wichtigen wirtschaftspolitischen Thema geworden. Dabei ist nicht immer klar, ob die Sorge sich auf die aktuelle Situation bezieht oder eine in Zukunft auftretende Knappheit befürchtet wird. Hauptanliegen dieses Beitrags ist es, zu prüfen, ob in...

The cultural sector cannot avoid the effects of demographic change. The aging society, the shrinking population as well as emigration and immigration are presenting cultural institutions with considerable challenges. A complex analysis of the initial situation in each case is essential if those...

Investment policy is a central issue in foundations. The capital stock of a foundation and its long-term retention are prerequisites of a foundation’s perpetuity and independence. A foundation’s goals can only be reached with the funds generated by the foundation’s investment management....

The EU Directive 2003/87/EC for the introduction of a European emission trading system has left the task of allocating the emission allowances mainly to the member states. In Germany the details of the allocation method are laid down in the Allocation Act (ZuG 2007). One central element of the...