|
|
Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > General
Diese Arbeit behandelt die Auswirkungen der Schuldrechtsreform auf
die Mangelgewahrleistung beim Unternehmenskauf. Unter der vor dem
31.12.2001 geltenden Rechtslage standen den Parteien eines
Unternehmenskaufvertrags keine adaquaten gesetzlichen Regelungen
zur Verfugung. Daher vereinbarten die Parteien vertragsautonome
Haftungssysteme, die das BGB-Kaufrecht weitgehend verdrangten. Der
Autor analysiert die seit dem 01.01.2002 geltenden kaufrechtlichen
Vorschriften und pladiert fur eine Neubestimmung bei der
umstrittenen Frage der Mangelgewahrleistung beim Unternehmenskauf.
Auf dieser Grundlage wird herausgearbeitet, inwieweit die neue
Rechtslage den Bedurfnissen der Parteien eines Unternehmenskaufes
nun besser gerecht wird und ob der Gesetzgeber mit der umfassenden
Neuregelung des Schuldrechts dem Unternehmenskauf den Weg zuruck in
das BGB geebnet hat. Ein besonderer Schwerpunkt wird auf die Folgen
fehlerhafter Jahresabschlussangaben gelegt.
The financial crisis both in the US and UK led to concerns that
individual accountability of senior managers in the banking sector
had to be strengthened and risk and reward aligned more closely.
Sweeping amendments were made to legislation, with new regimes
introduced to improve accountability and greater powers bestowed
upon regulators. The landscape has changed significantly with
onerous rules faced by employers from recruitment to departure and
beyond. Eversheds Sutherland: The Employment Practitioner's Guide
to Financial Institutions: Key Aspects of the Regulatory Framework
(originally titled: The Employment Practitioner's Guide to
Financial Institutions: The Senior Managers and Certification
Regime and Accountability) covers the full roll-out of the Senior
Managers and Certification Regime to all financial services firms
in 2018. The complexity of the rules and the difficulty for
practitioners in finding resources to help them understand the new
regime has led to much confusion and uncertainty. This book
provides an invaluable guide to the new regime with practical
analysis of the issues raised and how the changes should be
implemented.
The most practical, authoritative guide to Federal Government
auditing
Now in its second edition, "Wiley Federal Government Auditing"
is authored by four CPAs who are partners at Kearney & Company,
a CPA firm that specializes in providing auditing, accounting, and
information technology services to the Federal Government. This
single-source reference provides you with up-to-date information on
applicable laws, regulations, and audit standards.
Created for both professionals and others performing Federal
Government audits, this guide condenses the abundant, complex
criteria for Federal Government auditing into concise, accessible
topics you'll refer to frequently and presents: An easy-to-navigate
format that allows you to find needed information quicklyDetailed
guidance on what, why, how, and by whom Federal audits should be
madeDiscussion on internal control over Federal financial
reportingRecent developments in auditing standardsFederal financial
statements, budgeting, accounting, and moreCoverage of the scope
and work required in an audit of Federal departments and
agenciesExamples of Federal auditsSeparate chapters devoted to
auditing and evaluating Federal IT systems; performance audits;
procurement and contract audits; and grant audits
Written in a non-technical style and complete with helpful
exhibits, this guide is a "go-to" reference for government
auditors, Inspectors General, public accountants, military
comptrollers, legislators, state and local government auditors,
budget offices, financial managers, and financial analysts. The
content also applies to contractors and grantees, universities, and
other nonprofits and organizations that have repeated financial
dealings with the Federal Government.
Experts from economics, finance, law, policy, and banking discuss
the design and implementation of a future capital market union in
Europe. The plan for further development of Europe's economic and
monetary union foresees the creation of a capital market union
(CMU)-a single market for capital in the entire Eurozone. The need
for citizens and firms of all European countries to have access to
funding, together with the pressure to improve the efficiency and
risk-sharing opportunities of the financial system in general, put
the CMU among the top priorities on the Eurozone's agenda. In this
volume, leading academics in economics, finance, and law, along
with policy makers and practitioners, discuss the design and
implementation of a future CMU. Contributors describe the key
design challenges of the CMU; specific opportunities and obstacles
for reaching the CMU's goals of increasing the economic well-being
of households and the profitability and viability of firms; the
role that markets-from the latest fintech developments to
traditional equity markets-can play in the future success of CMU;
and the institutional framework needed for CMU in the aftermath of
the global recession. Contributors Sumit Agarwal, Franklin Allen,
Valentina Allotti, Gene Amromin, John Armour, Geert Bekaert, Itzhak
Ben-David, Marcello Bianchi, Lorenzo Bini-Smaghi, Claudio Borio,
Franziska Bremus, Marina Brogi, Claudia M. Buch, Giacomo Calzolari,
Souphala Chomsisengphet, Luca Enriques, Douglas D. Evanoff, Ester
Faia, Eilis Ferran, Jeffrey N. Gordon, Michael Haliassos, Campbell
R. Harvey, Kathryn Judge, Suzanne Kalss, Valentina Lagasio, Katya
Langenbucher, Christian T. Lundblad, Massimo Marchesi, Alexander
Michaelides, Stefano Micossi, Emanuel Moench, Mario Nava, Giorgio
Barba Navaretti, Giovanna Nicodano, Gianmarco Ottaviano, Marco
Pagano, Monica Paiella, Lubos Pastor, Alain Pietrancosta, Richard
Portes, Alberto Franco Pozzolo, Stephan Siegel, Wolfe-Georg Ringe,
Diego Valiante
The Netherlands is one of a handful of countries in which bank
enterprise and national financial law give rise to a large number
of international financial transactions. It is important then for
practitioners in other countries to gain more than a notional
understanding of the specific features of Dutch financial law, as
well as a clear working knowledge of how Dutch financial law
interacts with supranational regulatory and policy regimes
affecting financial transactions. Toward this end, this very useful
book provides a practical but nevertheless thorough survey of Dutch
financial law, with lucid explanations of such topics as the
following: * specific rules applicable to investment institutions;
* specific rules applicable to debt instruments; * offering
securities in both primary and secondary markets; * set-off and
calculation of obligations of market participants (netting); *
structures for custody and book-entry transfer of securities; *
obtaining and terminating listings; * mandatory bids, competing
bids, friendly and unfriendly bids under public offering
regulations; * alternative investment funds and fund governance; *
meaning, jargon and function of derivatives, forwards, futures,
options, swaps, etc.; * securities repurchase and lending
transactions; * covered bond regulations; * caretaking duties in
private and public law; * structure of legal proceedings of a
prospectus liability claim; * unfair commercial practices rules; *
case law in insider trading and market manipulation; and *
securities litigation in Dutch private, criminal, and
administrative law. Written in clear, easy-to-follow English, this
book makes Dutch financial law accessible to lawyers, business
persons, and others whose work entails financial transactions in
the Netherlands. It also serves as an admirable text for students
and academics in the field of financial law.
The buy-out market, whereby pension liabilities are transferred to
a third-party specialist, has changed dramatically in recent years.
Many new market entrants have sought to provide opportunities to
employers to reduce or eliminate their exposure to defined benefit
pension scheme liabilities in a cost-effective fashion. Increases
in anticipated longevity, combined with historically low interest
rates and poor equity returns, have resulted in substantially
increased costs for employers. Together with the credit crunch, the
collapse of high-profile banking institutions and a deteriorating
economy, they provide yet further reasons for employers and
trustees to seek to protect defined benefit liabilities. Buy-outs
(and their alternative, buy-ins) have represented an attractive
opportunity for trustees and employers alike in seeking to
eliminate such exposure. The number of new market entrants and the
new 'non-insured' buy-out model have generated considerable
competition and a significant reduction in buy-out and buy-in cost.
Featuring contributions by leading experts in the field, including
the Pension Corporation, Lucida, Hewitt Associates and Pitmans
Trustees Limited, this timely title covers topics such as the
attractions of the current buy-out market, the non-insured buy-out
option, the Financial Services Authority regulated market and the
elimination of pension scheme liabilities, as well as an overview
of the buy-out market in selected countries. This book is aimed at
a broad cross-section of the pension market and is intended to be
of practical use to trustees, employers, advisers, administrators
and other pension stakeholders in providing a comprehensive guide
to how best to tackle the thorny issue of eliminating defined
benefit scheme liabilities.
The New Campaign Finance Sourcebook has been integrated with the
award-winning and frequently visited Brookings website to provide a
timely, interactive tool for policymakers, journalists, and
scholars. Four of the countrys leading experts on campaign finance
reform have contributed original essays on important facets of
finance law and administration. The essays are accompanied by a
list of corresponding documents available on the website. The book
offers a thorough overview and analysis of this highly
controversial issue, including the history of campaign finance
regulation and the current state of the law, current practices and
trends in the flow of money, the constitutional debate, the use of
political party money, issue advocacy, public financing of
presidential elections, implementing and enforcing campaign finance
laws, and campaigning on the internet. The authors conclude with a
broad overview of alternative approaches to reform. The related
website (www.brookings.edu/campaignfinance) features sidebars that
correspond to the books chapters as well as associated documents.
The site is frequently updated with recent developments in campaign
finance regulation and analyses of current court cases and
administrative decisions. There are also links to advisory opinions
from the Federal Elections Commission, nonprofit organizations that
study reform, and related publications-.
Insider Dealing: Law and Practice, first edition, was the first
work to offer a detailed treatment of the rapidly developing law
and practice relating to this complex area of law. The new edition
of this leading text continues to provide an easily accessible
guide to the practice and procedure of an insider dealing
investigation, prosecution or civil action. Significantly updated
to take account of the Market Abuse Regulation, which came into
force in 2016 and replaced UK domestic law, this new edition
contains extensive new material analysing insider dealing behaviour
that amounts to market abuse. Coverage has been expanded to include
important recent legislative developments and case law, and key
primary materials are brought together for ease of reference.
Written by a leading practitioner with unparalleled experience in
both private practice and at the FSA, Insider Dealing: Law and
Practice, second edition, offers a clearly structured and practical
treatment of the area.
|
|