963 resultados para Bamberg (Germany). Altenburg (Castle)


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For the last two decades American police experts developed new police philosophies in order to tackle more successful the increasing crime problems. Community Policing tries to improve the cooperation between the population and the police and to increase the trust in the police. A crucial factor is a meaningful cooperation between the police and the citizens. Problem Oriented Policing aims at structural changes in the organisation and the procedures of the police in public. The police have to investigate the hidden problems and conflicts of an individual offence and to create proactive and long term concepts for the social area of conflicts beyond the specific case. It is doubtful whether these philosophies can be implemented in Germany since the legality principle prohibits meaningful, trustworthy relationships between citizens and police officers. However, if one examines the results of surveys on citizens views and expectations towards the police one finds that the majority of the German citizens favour the postulates of community and problem oriented policing. They expect through these measures an improvement of their life situation in the community and the feelings of safety. If one takes these results seriously one has to question if the legality principle is still appropriate. It seems to hamper new, more promising policing styles which seem to improve life of it's citizens and reflect what the citizens want and expect from their police force.

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From october 2000 to march 2003 the project has been coordinated by the institute of social work and welfare studies of the TU Dresden and financed by the European Commission (INCO-COPERNICUS-Programme). It was an international cooperation between the TU Dresden (Germany), the University of Internal Affairs and the National Technical University in Kharkiv (Ukraine), the research institute AREA in Valenciá (Spain) and the Belgorod Juridical Institute of the Ministry of Internal Affairs (Russia) which was established for improving the knowledge base of drug prevention activities by the East European partners. The overall aim of the project was the analysis and elaboration of approaches to drug and addiction prevention. Under consideration of the specific conditions within the East-European countries this work should contribute to the development of pluralistic approaches towards health promotion which are embedded into an intercultural, European horizon.

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This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German GAAP data.Moreover, in the year of switching from German GAAP to US GAAP the forecast accuracy is lower than in other years. The paper contributes to prior research by providing evidence about the usefulness of international accounting data and about the adoption effects of a change to such accounting principles.

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Salomon belongs to the known and nevertheless unknown ‘pioneers’ of social work in the world. She founded one of the first Schools of Social Work (Berlin 1908) and was the first president of the International Association of Schools of Social Work (1929-1937). Her theoretical work however is almost forgotten or not really part of the debate about social work history.

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Thanks to the Editor of this book for the invitation to continue the series of IASSW Presidents with Prof. Dr. Heinrich Schiller, MSW. It is an honour to pay tribute to one of my role models as a social worker and social work teacher and to a friend of many years.

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Our study focuses on the question whether corporate insiders in Germany exploit inside information while trading in their company’s stock. In contrast to prior international studies, which are not able to link insider transactions to a formal definition of inside information, we relate insider transactions to subsequent releases of inside information via ad-hoc news disclosures. We find evidence that corporate insiders as a group seem to trade on inside information. Moreover, members of the supervisory board seem to be most active in exploiting inside information, since they realize exceptionally high profits with their frequent front-running transactions.