Qualifizierte elektronische Signatur mit Einschränkungen für das Besteuerungsverfahren

Um die ausschließlich elektronische Übermittlung von Steuererklärungen und sonstiger für das automatisierte Besteuerungsverfahren erforderlicher Daten zu ermöglichen, enthalten die durch das 3. Verwaltungsverfahrensänderungsgesetz (VwVfÄG) vom 21.8.2002 geänderte Abgabenordnung (AO) und die Steuerdaten-Übermittlungsverordnung (StDÜV) vom 28.1.2003 entsprechende Regelungen. Um die Integrität und Authentizität elektronischer Erklärungen sicher zu stellen, sehen beide Regelungen vor, dass diese elektronisch signiert werden müssen. Allerdings fordern sie hierfür keine qualifizierte elektronische Signatur nach dem Signaturgesetz (SigG), sondern schaffen eine neue Signaturstufe eigens für Besteuerungsverfahren, für die viele Anforderungen des SigG nicht gelten sollen. Der Beitrag erläutert, welche Ausnahmen für die "qualifizierte elektronische Signatur mit Einschränkungen" ermöglicht wurden und bewertet diese Regelungen aus dem Blickwinkel des Signaturrechts.

Drainage, salt leaching and physico-chemical properties of irrigated man-made terrace soils in a mountain oasis of northern Oman

Little is known about the sustainability of irrigated oasis agriculture in northern Oman. The objective of this study therefore was to examine which factors allowed agricultural productivity to be apparently maintained during the two millenia of a mountain oasis’ existence. Soil moisture and physico-chemical properties were measured in a typical flood-irrigated field sown to alfalfa (Medicago sativa L.). Particle size, organic (C_org) and inorganic carbon content, pH and electrical conductivity (EC)of the soil profile were analyzed at 0.15, 0.45 and 1.00 m. Saturated hydraulic conductivity and the soil’s apparent bulk density and water potential were determined from undisturbed samples at 0.05, 0.25 and 0.60 m. During irrigation cycles of 6–9 days, volumetric water contents ranged from 30% to 13%. A tracer experiment with potassium bromide revealed that 52–56% of the irrigation water was stored in the upper 0.4 m of the soil. The rest of the water moved further down the profile, thus providing the necessary drainage to avoid the build-up of toxic salt concentrations. Due to differences in pore size, plant-available water in the topsoil amounted to 18.7% compared to 13% and 13.5% at 0.25- and 0.60-m depth, respectively. The aggregate structure in the upper 1.0 m of the profile is likely preserved by concentrations of calcium carbonate (CaCO3) from 379 to 434 mg kg^-1 and C_org from 157 to 368 mg kg^-1 soil. The data indicate that the sustainability of this irrigated landuse system is due to high water quality with low sodium but high CaCO3 concentration, the elaborate terrace structure and water management which allows adequate drainage.

Ecosystem services and adaptation for agriculture and food security: analysis of two decades (1991–2011) of financing by the Global Environment Facility

Investing in global environmental and adaptation benefits in the context of agriculture and food security initiatives can play an important role in promoting sustainable intensification. This is a priority for the Global Environment Facility (GEF), created in 1992 with a mandate to serve as financial mechanism of several multilateral environmental agreements. To demonstrate the nature and extent of GEF financing, we conducted an assessment of the entire portfolio over a period of two decades (1991–2011) to identify projects with direct links to agriculture and food security. A cohort of 192 projects and programs were identified and used as a basis for analyzing trends in GEF financing. The projects and programs together accounted for a total GEF financing of US$1,086.8 million, and attracted an additional US$6,343.5 million from other sources. The value-added of GEF financing for ecosystem services and resilience in production systems was demonstrated through a diversity of interventions in the projects and programs that utilized US$810.6 million of the total financing. The interventions fall into the following four main categories in accordance with priorities of the GEF: sustainable land management (US$179.3 million), management of agrobiodiversity (US$113.4 million), sustainable fisheries and water resource management (US$379.8 million), and climate change adaptation (US$138.1 million). By aligning GEF priorities with global aspirations for sustainable intensification of production systems, the study shows that it is possible to help developing countries tackle food insecurity while generating global environmental benefits for a healthy and resilient planet.