Suchergebnisse

• eBook-Kapitel aus dem Buch Handbuch Integrated Reporting

  Überwachung des Integrated Reportings durch das Enforcement

  Prof. Dr. Bettina Thormann

  …Überwachung des Integrated Reportings durch das Enforcement WP StB Prof. Dr. Bettina Thormann Deutsche Prüfstelle für… …..................................................................................... 428 3 Das Enforcement des Konzernlageberichts gemäß § 315 HGB ............. 429 3.1 Grundlage und Gründe für das Enforcement des Konzernlageberichts… ….. 429 3.2 Prüfungsmaßstab und -umfang beim Enforcement des Konzernlageberichts… …................................................................................ 430 3.3 Erfahrungen mit dem Enforcement des Konzernlageberichts ................. 431 3.4 Nachweisbarkeit einer fehlerhaften Rechnungslegung im… …Leistungsindikatoren .................... 434 4 Das Enforcement eines als Integrated Report erstellten Konzernlageberichts… …Gemeinsamkeiten und Unterschiede .................. 442 4.2 Enforcement von Integrated Reporting Informationen im Rahmen einer Stichprobenprüfung… …........................................................................ 444 4.3 Enforcement von Integrated Reporting Informationen im Rahmen einer Anlassprüfung… ….............................................................................................. 451 Überwachung des Integrated Reportings durch das Enforcement Thormann 424 Tabellenverzeichnis Tab. 1: Vergleich der Inhalte des Integrated… …Reportings und des Lageberichts ... 443 Einleitung Thormann 425 1 Einleitung Ziel des Gesetzgebers bei der Einführung des Enforcement in… …Verlässlichkeit der Finanzberichterstattung sicherzustellen und so den Informationsbedürfnissen der Investoren gerecht zu werden. Enforcement soll dazu beitragen…

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• eJournal-Artikel aus "PinG Privacy in Germany" Ausgabe 1/2015

  Interpretation and Enforcement of the Cookies Act in the Netherlands

  Anke Verhoeven, Thomas van Essen

  …36 PinG 01.15 Verhoeven / van Essen Interpretation and Enforcement of the Cookies Act in the NL Interpretation and Enforcement of the Cookies Act in… …, the CBP has conducted several studies into the enforcement of the privacy legislation concerning cookies. It has published four extensive and… …websites. YD also stores tracking cookies, which employ a unique num- Supervisory bodies The enforcement of the privacy legislation in the Netherlands is… …­handled by the CBP and the enforcement of the telecommunication legislation is undertaken by the Autoriteit Consument en Markt (Dutch Authority for… …Consumers & Markets, or ACM). This means that the enforcement of the cookie legislation lies primarily with the ACM. When, however, personal data is also… …processed with the aid of cookies, the CBP becomes involved. In practice it turns out that the CBP is more actively involved in the enforcement of the cookie… …: http://www.cbpweb.nl/Pages/pb_20140708_npo-cookies-publiekeomroep.aspx. Interpretation and Enforcement of the Cookies Act in the NL Verhoeven / van Essen PinG 01.15 37 ber through which YD records the surfing behaviour… …data. Interpretation and Enforcement of the Cookies Act in the NL Consent as the only grounds The NPO did ask for consent for the storage of its cookies… …, z2013-00718, p. 7. 10 YD Report, p. 12. Interpretation and Enforcement of the Cookies Act in the NL Verhoeven / van Essen PinG 01.15 39 sonal Data Protection… …Enforcement of the Cookies Act in the NL Conclusion Even after five years, the relatively simple legislation concerning cookies is still giving rise to a great…

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• eJournal-Artikel aus "PinG Privacy in Germany" Ausgabe 4/2015

  “My Phone is my Castle” – Legal Implications for the Search and Seizure of Cell Phones by Law Enforcement Officials in the U. S. A. and Germany

  Henning Hofmann, Alexander Seidl, Ferdinand Wessels

  …(University of Passau) “My Phone is my Castle” – Legal Implications for the Search and Seizure of Cell Phones by Law Enforcement Officials in the U. S. A. and… …pace of technological development with its implications to the work of law enforcement and criminal prosecution, has proven to be a momentous challenge… …rights when searching cell phone data make the legal evaluation by the courts even more strenuous. Giving law enforcement or privacy rights leeway remains… …role and practice of law ­enforcement in an ever more digitalizing world. There has been 6 See also the parliamentary inquiry to the Government of Saxony… …enforcement officials to discover evidence of criminal wrongdoing, […] reasonableness generally requires the obtaining of a judicial warrant.” 18 However, this… …enforcement proceeded to search the entire house for evidence (including the attic, the ­garage and various drawers). Some incriminating items, which were found… …be a realistic threat to police work to justify an encroachment on Fourth Amendment rights. Furthermore, the Court recognized that law enforcement “is… …allowed law enforcement to ­unlock and search a house”. 54 It is also noteworthy that the Court did not oversee the third-party-doctrine concerning the… …149 5. A “Warrantless Solution” The stark case made by the Supreme Court does not come without pervasive consequences for law enforcement. 62 Having any… …. […] It would be a particularly inexperienced or unimaginative law enforcement officer who could not come up with several reasons to suppose evidence of…

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• eJournal-Artikel aus "PinG Privacy in Germany" Ausgabe 1/2015

  Westward Ho! Investigations by US-authorities and the transfer of personal data from Germany to the U. S. A.

  Dr. Constantin Rehaag, Valeria Hoffmann

  …enforcement agencies – personal data from the European Union (EU) included. The court’s nonchalance regarding foreign data protection legislation raises once…

• PinG neu auf COMPLIANCEdigital

  …virtuellen Welt (Dr. Hans-Georg Maaßen) "My Phone is my Castle" – Legal Implications for the Search and Seizure of Cell Phones by Law Enforcement Officials in…
• eJournal-Artikel aus "Zeitschrift für Corporate Governance" Ausgabe 5/2015

  ZCG-Nachrichten

  …Deutschland aus der Sicht der Bundesregierung“. Zu den drei Säulen des Enforcement referierten anschließend Prof. Dr. Rolf Nonnenmacher aus Sicht des… …Abschlussprüfers, Dr. Werner Brandt aus Sicht des Aufsichtsrats und Prof. Dr. Edgar Ernst über die Entwicklungen des Enforcement aus der Sicht der DPR. Zum Schluss…
• eJournal-Artikel aus "PinG Privacy in Germany" Ausgabe 6/2015

  Jahresinhaltsverzeichnis 2015

  …Germany to the U. S. A. 01 28 “My Phone is my Castle” – Legal Implications for the Search and Seizure of Cell Phones by Law Enforcement Officials in the U… …my Castle” – Legal Implications for the Search and Seizure of Cell Phones by Law Enforcement Officials in the U. S. A. and Germany 04 144 Kundendaten… …gehören eigentlich wem? 03 104 van Essen, Thomas Interpretation and Enforcement of the Cookies Act in the Netherlands 01 36 Verhoeven, Anke Interpretation… …and Enforcement of the Cookies Act in the Netherlands 01 36 Walter, Stefan Wessels, Ferdinand Scoring – was ist zulässig und welche (Auskunfts-)Rechte… …Cell Phones by Law Enforcement Officials in the U. S. A. and Germany 04 144 Ziebarth, Dr. Wolfgang Bestellung, Probezeit und Kündigungsschutz interner…

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• eJournal-Artikel aus "Zeitschrift für Corporate Governance" Ausgabe 4/2015

  Zum Entwicklungsstand des Integrated Reporting

  Was erwartet die Praxis?
  

  Dr. Hans-Jürgen Hillmer

  …Reporting, CCZiele und Instrumente des Integrated Reporting, CCÜberwachung des Integrated Reporting durch das Enforcement, CCBedeutung des Integrated… …gesellschaftlichen Belangen. Abschlussprüfung/ Enforcement. Zu groß seien die qualitativen Unterschiede etwa zwischen der Prüfbarkeit der Reputation eines…
• eJournal-Artikel aus "PinG Privacy in Germany" Ausgabe 1/2015

  Inhalt / Impressum

  …Datenschutzaudit – Prüfung ­relevanter Datenschutzkontrollen durch die interne Revision _ 30 Anke Verhoeven / Thomas van Essen Interpretation and Enforcement of the…
• eJournal-Artikel aus "PinG Privacy in Germany" Ausgabe 4/2015

  Inhalt / Impressum

  …Hofmann / Alexander Seidl / Ferdinand Wessels “My Phone is my Castle” – Legal Implications for the Search and Seizure of Cell Phones by Law Enforcement…