With the case of Lliuya v. RWE, climate change litigation has come to Germany. The article explores the German law of torts or delict, asking whether it has something to offer to victims of climate change. The essential elements of negligence liability, i.e. scope of protection, duty of care,...

Stärker werdender Wettbewerb zwischen den Krankenhäusern stellt diese vor erhebliche wirtschaftliche Herausforderungen. Kostendruck und Sanierungsstau wegen veralteter baulicher Infrastruktur verschärfen die durch die Einführung des Fallpauschalensystems (G-DRG) angespannte finanzielle Lage...

We use recent developments in the empirics of comparative case studies to analyze the effect of binding emission targets under the Kyoto Protocol on the development of CO2 emissions of seven major Annex B countries. In particular, we investigate whether committing to a specific greenhouse gas...

Identifying subsidiaries has always been a key issue in preparing consolidated financial statements and is still one of the most difficult accounting issues standard setters have to cope with. Moreover, the current financial crisis and recent accounting scandals have impressively demonstrated...

Bancassurance has grown to currently become a completely consolidated insurance distribution channel in the global market, even though it shows unequal levels of development depending on the social and economic characteristics of the different countries. Several factors have contributed to give...

Canadian National Report prepared for the Vienna University of Economics and Business, Conference on tax secrecy and transparency, Rust, Austria, July, 2012. The aim of the project is to assess how different countries regard the treatment of tax information and tax secrecy. Topics include the...