Bei der Rentenreform scheint ein Kompromiß in greifbare Nähe gerückt. Während des Rentengipfels Anfang September 2000 sagte die Bundesregierung zu, die Forderung der Gewerkschaften nach Ausbau der betrieblichen Altersvorsorge teilweise zu erfüllen: Die Betriebsrenten sollen mehr Gewicht bei...

The aim of auditing is to protect active and potential investors from accounting fraud. However, the large number of auditing scandals demonstrates that auditing has a dark side. This dark side of auditing is the topic of this paper. Correct auditing is a public good, provided by private...

Global public goods pose great risks, especially when the lack of these goods may have devastating consequences. Climate protection is such a good and it faces a triple dilemma: the so-called Westphalian dilemma of sovereign nation states, a weakest-link dilemma as the success of climate...