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Seit längerem ist in Rechtsprechung und Literatur umstritten, 1 ob und in welchem Umfang ein Insolvenzverwalter wegen Gefahren, die von Massegegenständen ausgehen, ordnungsrechtlich haftet. In zwei aktuellen Urteilen hat das BVerwG eine Zustandsverantwortlichkeit des Insolvenzverwalters grundsätzlich anerkannt. Insbesondere durch Freigabe von Massegegenständen kann sich der Insolvenzverwalter aber von der ordnungsrechtlichen Haftung befreien. 1) Vgl. zu dem Streit zwischen Insolvenz- und Verwaltungsrechtlern, Verwaltungs- und Zivilgerichten: Uhlenbruck KTS 2004, 275ff.; Kothe ZfIR 2004, 1ff.; Häsemeyer in: FS Uhlenbruck, 2000, S. 97ff.; Franz NuR 2000, 496ff.  相似文献   
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Abstract

The cross-border impacts of whistleblowing recently have become far more visible and consequential, as evident with the ‘Paradise’ and ‘Panama Papers’ leaks, which exposed tax and other financial wrongdoings of prominent personalities around the world, leading to scandals, resignations and prosecutions. Despite its new prominence, whistleblowing often continues to be seen as a series of ad hoc chance acts. We argue instead that whistleblowing is an increasingly institutionalized regulatory tool that is enabled by an emergent ‘whistleblowing system’, with similarities to other new forms of informal global governance. Whistleblowing can be controversial, and we develop a framework for assessing whether any particular whistleblowing event and the system that enables it are in the public interest. We then apply this analysis to the case of global tax evasion. We conclude that a whistleblowing system can make important contributions to difficult cross-border regulatory challenges such as tax evasion, especially where other governance systems fail.  相似文献   
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A total of 185 unrelated Danish males were typed for the Y-chromosome STRs DYS19, DYS385a/b, DYS389-I, DYS389-II, DYS390, DYS391, DYS392, DYS393, DYS437, DYS438 and DYS439 using the kits PowerPlex Y (Promega), ReliaGene Y-Plex 6 and ReliaGene Y-Plex 5 (Reliagene Technologies). A total of 163 different haplotypes were observed and among these, 144 haplotypes were unique. The gene diversity was 0.9985. In DYS392, a variant allele migrating as a 10.2 allele was observed. Sequencing of the allele showed a deletion upstream the repeated area.  相似文献   
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The article reviews the state of research on public-private partnerships (PPP) which, following a development in the Anglo-Saxon countries, in the past few years have been introduced as a policy tool in Germany as well. Based on a short conceptual and historical introduction, recent political science publications as well as contributions from economic, legal, and administrative scientists are systematized and critically assessed. This also includes a review of selected publications on PPP experiences in Britain. Finally, the paper discusses relatively neglected research issues, including methodological deficits as well as problems of input legitimacy.  相似文献   
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