The German two-tier board and the German corporate governance code

This paper deals with some interesting recent corporate governance developments in Germany. The focus is in particular on the German Corporate Governance Code, its parts, layout and how it deals with the various organs of German public corporations. The German Code is quite unique since it applies a Code of Good Practice to a two-tier board system, thus making it necessary to deal with the role and functions and the relationship between the management and the supervisory board. This paper concludes that several changes to the German law relating to public corporations since the middle of the 1990s and the introduction of the German Code will ensure that the two-tier board system will remain the favoured board structure for public corporations in Germany. It is, however, submitted that employee participation at supervisory board level will provide particular political challenges for Germany in the near future.

France and the German refugee crisis of 1993

Initially liberal in its response to refugees from Nazism in 1933, France soon closed its borders to them. Thereafter, refugees encountered a regime of exclusion and antipathy. Historians confront the problem of explaining the reasons for exclusion. Anti-Semitism is often alleged to be motive-force, but this misleadingly imposes on an earlier period our understanding of the Vichy regime and its anti-Jewish legislation. This article investigates the nature of the French responses to those in flight from persecution in Nazi Germany in 1933, and questions whether it is proper to study this period in the context of events after 1940. It argues instead that French refugee policy in the 1930s emerged from the context of anti-foreign measures implemented in response to the economic stress of the late 1920s. Its study of the crisis in 1933 identifies the pressures that shaped France's exclusionary policies and its antipathy to the plight of the refugees.

German corporate governance in international and European context

The main aim with this book is to provide English speaking readers with a comprehensive overview of the German corporate governance model. The authors introduce the reader to the unique features of the German Business and Enterprise Law. The book deals with the most important company organs, namely the General Meeting, the Management Board and the Supervisory Board. The unique interplay among these organs are also covered and the reader is introduced to the particular dynamics of the German two-tier board structure.Further the authors deal with the dominant role of the "German banks" and new players in the German financial markets, focusing particularly on voting rights of these institutions at companies' general meetings and appointing members to companies' supervisory boards. Accounting is shown as the documentary proof of good corporate governance. The final chapter gives an overview of corporate governance in the European Union, the OECD Principles of Corporate Governance and corporate governance in the US, the UK and Australia.

Ein Blick Down Under. Selbstmanagementinitiativen und Patientenschulungen in Australien

The growing burden of chronic disease and the current nature of healthcare systems which are structurally ill-equipped to cater to the complex needs of patients with chronic conditions has led to governments and healthcare providers seeking alternative ways to improve patients own capacity to actively self-manage their chronic condition. In Australia, there has been a focus on patient education and self-management programs within the healthcare system to achieve this. These programs aim to empower patients through providing information and teaching skills and techniques to improve self-care and doctor-patient interaction with the ultimate goal of improving quality of life. Patient education and self-management programs have been supported through several national government initiatives and implemented within the healthcare setting. This paper describes the current position of patient education and self-management within the Australian healthcare system. It further describes a new collaboration project between an Australian and a German research team which aims at translating an assessment questionnaire used in Australia for the evaluation of self-management programs, the “Health Education Impact Questionnaire” (“heiQ”); this instrument is expected to be of significant use in the German rehabilitative system.

A cultural battlefront in the total war : theatre in Australian internment camps

In 1943, at the Berlin Sportspalast, Joseph Goebbels made his infamous speech on 'total war', appealing to the crowd to represent Germany as a nation and asking them whether they wanted a war 'more total and radical' than had been previously imagined. In Australia in 1944, the idea of this 'total war' struck a resonance with German civilians interned in Tatura, Victoria. Writing to protest a planned release of internees, these Camp 3 internees claimed an involvement in the 'total war', arguing that any release from the camp would necessitate working towards the 'total destruction of the political, economical and cultural existence of the German Reich and the German nation.' A curious, and important, part of their argument was that such a release would mean that their 'cultural life would be endangered.' It is precisely this 'cultural life' within internment that I wish to examine in this paper.

Reconstruction over ruins : rebuilding Dresden's Frauenkirche

The debate over the reconstruction of Dresden’s Frauenkirche, the city’s landmark Protestant cathedral destroyed by aerial bombing in 1945, exemplifies the conflicts inherent in the treatment of war-related cultural heritage. Although initially preserved only by virtue of some local citizens’ determination to rebuild the church, in time the Frauenkirche ruins emerged in their own right as an arresting antiwar symbol and one of the foremost sites of war memory and commemoration in the divided Germany. This development created a certain conundrum, for if the church ever were to be rebuilt such a project could only materialise by disturbing the ruins, which supporters claimed were deserving of preservation in their unaltered state. With the advent of reunification, the kind of heritage to be preserved at the site—and the way in which it was to be conserved—came under renewed and reintensified scrutiny and debate. By tracing the shifting dynamics during a half-century of debate over how the Frauenkirche site should be conserved, this chapter examines the impact that struggles over war memory and commemoration can have on cultural heritage. It surveys the arguments for and against rebuilding the Frauenkirche before, during, and after reunification, and considers what aspirations conflicting sides had for expressing personal, national, and international memories of war, loss, and the German national past. Finally, it explores how anastylosis rebuilding principles were used to find a compromise by incorporating, somewhat controversially, parts of the existing ruins into the new church after a local citizens’ initiative successfully appealed for worldwide support to reconstruct the Frauenkirche in the wake of Germany’s reunification.

Religion in the early Nazi milieu: towards a greater understanding of ‘racist culture’

In recent years there has been a renaissance of studies into the diverse relationships between National Socialism and esoteric or occult religious trends, which appears to form a remarkable return to the work of George L Mosse. Yet within these debates there has been surprisingly little space devoted to the question of what specifically ‘counted’ as religion in the early Nazi milieu. This article seeks to address this problem through a detailed study of the views on religion in one of the major antisemitic groups in the 1920s, the German Socialist Party, which had a number of significant connections to the NSDAP. The German Socialist debates on religion have remained largely unexamined, and this article analyses the group’s response to the Nazis’ 25 Point Programme, the German Socialists’ own debates about religion, and their views on the most important völkisch authors who were seeking a ‘religious revival’. It demonstrates that views on religion in the early Nazi milieu were extremely diverse, but commonly adhered to notions of race and a racial spirituality that amounted to a kind of ‘ethnotheism’. It argues that concepts of religion in völkisch groups at the time, including the NSDAP, have to be principally understood as part of a particular and extreme ‘racist culture’.

Differences in how english and german speakers talk and reason about CAUSE

This research identifies how English and German speakers differ in the range of situations they describe as causal and how these difference may influence causal reasoning. In Experiments 1 and 2, English and German speakers described 3D animations of complex events using CAUSE verbs (cause, get) and ENABLE verbs (let, enable). As predicted, English speakers used CAUSE verbs to describe a wider range of events than German speakers. In Experiment 3, English and German speakers viewed 3D animations of CAUSE and ENABLE events and then estimated the likelihood of the effect (E) in the presence of the affector (A), p(E|A), in hypothetical situations similar to the one they just saw. Given the results of Experiments 1 and 2, we predicted that German speakers’ estimates of p(E|A) would be higher than English speakers’ estimates of p(E|A) for ENABLE events, but not necessarily for CAUSE events. The results were as predicted. The findings suggest that English and German speakers differ in the range of situations they describe as causal and that these differences in linguistic coding may lead to differences in causal reasoning.

Information systems and business informatics: an Australian German comparison

At last year's ACIS conference in Melbourne a panel titled 'IS: A discipline in crisis' discussed issues relating to be in disability of IS in Australia. It is not, however, just the Australian IS discipline that must deal with problems such as the need for better organisational structures and greater visibility in universities. This paper presents a comparison between the German Business Informatics discipline and the Australian Information Systems discipline. The objective is to provide another perspective on the IS discipline to raise new ideas and stimulate discussion with reference to the organisational structure of our discipline in universities.

The Chihuahua sustainability practice: lots of shivering but no real action. Practical sustainability acceptance is low in German and New Zealand firms

Purpose – This paper aims to describe the extent to which corporate organizations in Germany and in New Zealand have included sustainability practices as part of their strategic planning process.

Design/methodology/approach – Current literature is reviewed to make a case for sustainability to be a driver behind corporate decision making and long-term performance. The results of surveys of several hundred firms in both Germany and New Zealand, countries with a publicly stated commitment to sustainability, are reviewed to compare the adoption rates of sustainability practices.

Findings – There is a significant difference between what firms do and what their managers think is important. Managers largely consider sustainability practices an important factor for their future careers, while firms to a large extent do not include sustainability as part of their strategic or operational planning process.

Research limitations/implications – The International Sustainability Acceptance Measurement (ISAM) collects data in several countries through local-language versions of the same online survey tool (www.worldreply.com). The findings in this report are specific only to New Zealand and Germany.

Practical implications – The paper points academics, corporate executives and sustainability fanatics to an alarming inconsistency between what is publicly reported as commitment to sustainability and what is practically achieved.

Originality/value – This paper adds value to the discussion of how sustainability practices have migrated into the operation of firms.

They talk the talk, but do they walk the walk? sustainability acceptance is low in German and New Zealand firms

Through the International Sustainability Acceptance Measurement (ISAM), we intend to better understand the level of acceptance of sustainability as a practical management tool in business around the world (www.worldreply.com). It was observed by others that sustainability concepts often stay on a rather general level where it is hard to identify specific indicators and the potential for future development.i In an effort to contrast the level of sustainability in the ISAM countries, the participating universities analyze their respective country data and then co-operate to benchmark and compare this information around the globe. This makes the ISAM work one of the few world-spanning efforts to look at the practical implementation of sustainability.

Comparability of German and Australian disclosures in financial reports

Reports an international comparison between Australian and German company annual reports. The theoretical framework was drawn from Hofstede's analysis of national cultural value dimensions and Gray's accounting sub-cultural values. The results, using the method developed by Van der Tas, showed low levels of international harmony on accounting policies.