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In Deutschland findet die Gestaltung von Erbbaurechtsverträgen sehr oft unter politischen Gesichtspunkten, aber wenig am Markt orientiert statt. Die Akzeptanz des Erbbaurechts leidet hierunter. Eine wichtige Rolle spielt dabei die Festlegung des Erbbauzinses, der angesichts des niedrigen Zinsniveaus oft als unangemessen empfunden wird. Andererseits stellt sich die Ableitung „marktgerechter“ Erbbauzinsen im Vergleichswege schwierig dar. Im Beitrag wird daher ein praxisbezogener, auf der Kapitalmarkttheorie basierender Ansatz für die Festlegung marktgerechter Erbbauzinsen dargestellt. Wichtig ist dabei die Verschiebung der Rendite/Risiko-Position, die sich aufgrund der Bestellung von Erbbaurechten gegenüber Volleigentum ergibt. Sowohl der Erbbauverpflichtete wie auch der Erbbauberechtigte dürfen sich diesbezüglich nicht schlechter als bei Volleigentum stellen. Diese Anforderung wird durch die Sharpe Ratio konkretisiert. Damit sich der Erbbauberechtigte nicht gegenüber Volleigentum verschlechtert, bedarf es einer „Subventionierung“ seiner Rendite. Es wird gezeigt, dass dies durch den Erbbauberechtigten ohne Einbußen in seiner Rendite/Risiko-Position gegenüber Volleigentum geschehen kann. Auf Grundlage dieser Überlegungen werden Mindestrenditeforderungen für den Erbbauberechtigten und Höchstsätze für den Erbbauverpflichteten kalkuliert, die sich auf die Bodenwerte beziehen.
Der Erbbauzins ist bei kommunalen Erbbaurechten sowohl eine zentrale Stellgröße für die Wirtschaftlichkeit als auch von kommunalwirtschafts- und beihilferechtlicher Relevanz. Er wird zumeist ermittelt, indem ein geeigneter Erbbauzinssatz auf den Bodenwert angelegt wird. Der Erbbauzinssatz sollte dabei marktgerecht sein. Sowohl die Ableitung des Erbbauzinssatzes aus dem Primärmarkt (erstmalige Ausgabe von Erbbaurechten) wie aus dem Sekundärmarkt (Weiterverkäufe) ist aber zumindest bei Erbbaurechten für Mehrfamilienhäuser derzeit kaum sinnvoll zu diesem Zwecke durchzuführen. Auch der Liegenschaftszinssatz ist ungeeignet, da er aus einem Modell für Volleigentum mit einer vollkommen anderen Risiko-/Rendite-Konstellation abgeleitet wird. Daher wird für eine stärkere Anwendung ökonomisch basierter Verfahren plädiert und hierbei ein kapitalmarktorientiertes Mark-to-Model-Verfahren dargestellt. Erste überschlägige Ermittlungen legen zudem die Orientierung an langfristigen Baufinanzierungssätzen als Daumenregel nahe. Regelmäßig dürften von Kommunen für die Ermittlung von marktgerechten Erbbauzinssätzen öffentlich bestellte und vereidigte oder zertifizierte Grundstückssachverständige betraut werden, denen die betreffenden Verfahren jedoch oftmals fremd sind. Auch stellt sich die Frage nach der Zulässigkeit, da sie sich als Best Practice-Verfahren bislang nicht etabliert haben. Daher wäre dem Gesetz- bzw. Verordnungsgeber anzuraten, die Ermittlung marktgerechter Erbbauzinssätze ausdrücklich zu regeln und dabei jenseits von Mark-to-Market-Verfahren weitere geeignete ökonomisch gestützte Methoden wie auch empirisch abgesicherte „Daumenregeln“ zuzulassen.
Erbbaurechte werden in den letzten Jahren zwar wieder verstärkt verwendet, führen aber immer noch ein Nischendasein. Bei Erbbaurechten findet eine Aufspaltung der Eigentumsrechte an der Immobilie statt. Hierdurch entstehen einerseits zusätzliche Kontroll- und Durchsetzungskosten, andererseits auch Eingriffe in die Verfügungsrechte des Erbbauberechtigten. Beides führt zu Wertabschlägen, mit denen Volleigentum nicht belastet ist. Dies belastet sowohl die Rendite als auch die Möglichkeiten, bezahlbaren Wohnraum über Erbbaurechte zur Verfügung zu stellen. Hinzu kommen Nachteile bei der Veräußerbarkeit und der Beleihbarkeit von Erbbaurechten. Auf der anderen Seite können Erbbaurechte als ein Instrumentarium zur Reallokation von Investitionsrisiken auf den Erbbaurechtnehmer verstanden werden. Marktgerechtigkeit vorausgesetzt, sinken die Renditeforderungen der Erbbaurechtgeber stärker ab, als die Renditeforderungen der Erbbaurechtgeber ansteigen. Hierdurch entstehen u. U. beträchtliche Diskontierungsgewinne, die bei Volleigentum nicht generiert werden und die eine Überkompensation der Nachteile des Erbbaurechts bewirken können. Allerdings erlaubt es die Art und Weise, wie in Deutschland Erbbaurechte angewandt werden aber nicht, diesen potenziellen Mehrwert tatsächlich auszuschöpfen. Es werden Modelle aufgezeigt, die diese Anwendungsprobleme auf einfache Weise beheben.
Over forty years ago, physicist and deep ecologist Capra indicated: "Ecosystems sustain themselves in a dynamic balance based on cycles and fluctuations, which are nonlinear processes. Linear enterprises, such as indefinite economic and technological growth will necessarily interfere with the natural balance and, sooner or later, will cause severe damage. Ecological awareness, then, will arise only when we combine our rational knowledge with an intuition for the nonlinear nature of our environment. Such intuitive wisdom is characteristic of traditional, non-literate cultures, [...] in which life was organized around a highly refined awareness of environment." Since then, natural ecosystems are being pushed beyond their limits with human societies confronting unprecedented challenges like climate change, species extinctions and pollution. Various approaches like ecological restoration, conservation, renewable energies and car sequestration have been deployed to tackle the global ecological crisis. Yet, a crucial element remains largely overlooked: integrating local and traditional ecological knowledge as well as indigenous perspectives with modern western science to foster environmentally sustainable solutions. This student research paper explores how the concept of traditional ecological knowledge is defined in science, law and policy literatures and what contribution place-based communities such as the artisanal fishery of Chorrillos can serve for improving cooperative environmental and natural resources management. The method applied aims to evaluate existing literature, synthesizing ideas, and critically analyzing the status quo. Subsequently, the paper will provide recommendations for integrating ecological traditional knowledge in legal frameworks and practice through sound policy aimed at sustainable development.
A common answer to the financial challenges of green transformation and the shortcomings of the current taxation system is the “double dividend approach”. Environmental taxes should either feed the public purse in order to remove other distorting taxes, or directly contribute to financing green transformation. Germany adopted the former approach. However, this article argues, by using the example of Germany, that “good taxes” in terms of public finance should be neutral in terms of environmental protection and vice versa. Neutral taxation in terms of environmental impacts can be best achieved by applying the “Henry George principle”. Additionally, neutral taxation in terms of public finance is best achieved if the revenues from environmental taxes are redistributed to the citizens as an ecological basic income. Thus, distortive effects of environmental charges in terms of distribution and political decision-making might be removed. However, such a financial framework could be introduced step by step, starting with a tax shift.
In the single-processor scheduling problem with time restrictions there is one main processor and B resources that are used to execute the jobs. A perfect schedule has no idle times or gaps on the main processor and the makespan is therefore equal to the sum of the processing times. In general, more resources result in smaller makespans, and as it is in practical applications often more economic not to mobilize resources that will be unnecessary and expensive, we investigate in this paper the problem to find the smallest number B of resources that make a perfect schedule possible. We show that the decision version of this problem is NP-complete, derive new structural properties of perfect schedules, and we describe a Mixed Integer Linear Programming (MIP) formulation to solve the problem. A large number of computational tests show that (for our randomly chosen problem instances) only B=3 or B=4 resources are sufficient for a perfect schedule.
Most of the land reforms of recent decades have followed an approach of “formalization and capitalization” of individual land titles (de Soto 2000). However, within the privatization agenda, benefits of unimproved land (such as land rents and value capture) are reaped privately by well-organized actors, whereas the costs of valorization (e.g., infrastructure) or opportunity costs of land use changes are shifted onto poorly organized groups. Consequences of capitalization and formalization include rent seeking and land grabbing. In developing countries, formal law often transpires to work in favor of the winners of the titling process and is opposed by the customary rights of the losers. This causes a lack of general acknowledgement of formalized law (which is made responsible for deprivation of livelihoods of vulnerable groups) and often leads to a clash of formal and customary norms. Countries may fall into a state of de facto anarchy and “de facto open access”. Encroachment and destruction of natural resources may spread. A reframing of development policy is necessary in order to fight these aberrations. Examples and evidence are provided from Cambodia, which has many features in common with other countries in Asia and Sub-Saharan Africa in this respect.
The following collection of manuscripts emerged from an interdisciplinary virtual exchange held during the Winter semester of 2023/2024 at the Environmental Campus Birkenfeld, organized by Prof. Dr. Milena Valeva and Prof. Dr. Kathrin Nitschmann. Additionally, Prof. Dr. Héctor Bombiella Medina, a lecturer of anthropology in the Department of World Languages and Cultures at Iowa State University, contributed to the virtual exchange and supervised case studies 3 and 4, bringing his extensive experience in this field and facilitating the international exchange. Within the elective module on Human Rights, students from the Bachelor's programs "Nonprofit and NGO Management" and "Environmental and Business Law," as well as the Master's program "Energy and Corporate Law," explored the interconnections between human rights and sustainability.
In an era marked by unprecedented environmental challenges and profound social transformations, the intersection of human rights and the rights of nature has emerged as a critical area of inquiry and debate. Today, as we face the dual crises of climate change and biodiversity loss, the traditional boundaries between human and environmental rights are increasingly blurred. This confluence demands a fresh, interdisciplinary approach to understanding and addressing the complex and interrelated issues at hand. Human rights, fundamental to the dignity and freedom of individuals, are deeply impacted by environmental degradation. Communities worldwide are experiencing firsthand the devastating effects of polluted air, contaminated water, and deforested landscapes, all of which undermine basic human rights to health, livelihood, and well-being. Conversely, recognizing the rights of nature — the intrinsic value of ecosystems and species — challenges us to reconsider our legal, ethical, and philosophical frameworks. It calls for a paradigm shift from a view to one that embraces the interconnectedness of all life forms. Engaging in robust discussions and research on these topics is essential in today's context. By exploring interdisciplinary perspectives, we can forge innovative solutions that honor both the rights of individuals and the integrity of nature. This special issue aims to contribute to this vital discourse, providing insights and fostering dialogue on how we can collectively navigate the complex landscape of human rights and environmental sustainability.
The first chapter „Human rights and SDGs in the context of democracy“ examines the significance of international human rights in today's context and links them to new value systems like sustainability. The second chapter, the case study „Rights of Nature“ explores the concept of granting legal rights to nature itself by comparing laws from various countries to show how it combats environmental exploitation. The third chapter, the case study „Traditional coca leaf consumption and drug trafficking in Colombia“ delves into the complex issues surrounding coca cultivation in Colombia, highlighting its economic, social, and political impacts. The fourth chapter, the case study „The artisanal fishing community of Chorrillos, Peru“ aims to provide theoretical insights and recommendations for improving the livelihoods of artisanal fishing communities in Peru, considering legal, ethical, and environmental perspectives as well as how economic liberalization, privatization, and deregulation affect the community's socio-economic conditions.
Content:
Chapter 1 - Conceptual: Human rights and SDGs in the context of democracy
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Milena Valeva: "From Human Dignity and Human Rights to Sustainability within the context of Democracy"
Yannick Sebastian Wagner: "The relationship between the SDGs, human rights, and Catholicism in the United States, on health-related issues"
Christine Wetter: "Comparison of Human Rights and Sustainable Development Goals"
Jacob Mayer: "The challenges and opportunities of liberal democracies in promoting international value systems"
Pauline Nicolay: "Effective conflict resolution through ADRs: opportunities, challenges and applications in different contexts"
Chapter 2 - Case Study: Rights of Nature
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Kathrin Nitschmann: "Ecology and the protection of fundamental rights: status quo and development potential in the light of the precautionary principle"
Johannes Hagemann: "Decoding the Environmental Crisis: A Historical Analysis of Human-Nature Relationships"
Sahar Mallak: "Rights for Nature in selected states"
Nergiz Dogan: "Rights for Nature in Germany"
Chapter 3 - Case Study: Traditional coca leaf consumption and drug trafficking in Colombia
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Héctor Andrés Bombiella Medina: "Prologue"
Cara-Maxine Heyd: "Should something happen somewhere else that we don't want here?" ["Affected Human Rights by the destruction of coca plantations"]
Maxi-Mercedes Jahn: "Glyphosate use in line with the peace policy Colombia"
Daniel Förster: "Coca Cultivation in Colombian Economy – Considering the 2007 US-Colombian Free Trade Agreement"
Chapter 4 - Case Study: The artisanal fishing community of Chorrillos Peru
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Dorothea Hensing: "Artisanal fisheries in circumstances with political framework and comanagement"
Nina Giordano: "Traditional ecological knowledge – a key element of sustainable development"
Yasmin Krami: "Strategy to promote the Human Right to an adequate standard of living for Peruvian artisanal fishers according to Article 25 of the Universal Declaration of Human Rights"
The following collection of manuscripts emerged from an international and interdisciplinary Virtual Exchange that took place during Covid-19 Pandemic in March/April 2021 organised by Prof. Milena Valeva and Prof. Kathrin Nitschmann. Covid 19 had -and still has in parts of the world- led to severe restrictions of fundamental liberties worldwide and thus enhanced debates on ethics and human rights. This debate appeared as a common denominator connecting citizens in countries all over the world. One of the concrete consequences for students was certainly the reduction of mobility, not only in the sense of not being allowed to visit the university but also in canceling planned international exchanges. In this context, the virtual exchange offered a chance not only to overcome the still lasting restrictions on mobility but also to exchange daily life experiences of students in Covid-times, merging into restrictions and/or violation of human rights in a legal and ethical dimension. Students from Peru, Israel and Bulgaria participated in the virtual exchange, which was supported by the International Teaching Award of Trier University of Applied Sciences, within the frame of of a summer school and had the opportunity to work synchronously and asynchronously in international and interdisciplinary teams on the topic COVID-19 - ETHICAL DILEMMAS AND HUMAN RIGHTS - EXPLORING INTERNATIONAL DIMENSIONS. Colleagues from Cape Town, Peru, Spain and Israel supported the event by their professional presentations. This special issue and at the same time first issue of the JOURNAL OF INTERNATIONAL AND DIGITAL COMMUNICATION: SUSTAINABILITY PERSPECTIVES is a collection of the manuscripts of the speakers, which at the same time reflects the diversity of the topics discussed and the international perspectives. Since this is a compilation of manuscripts, the authors were responsible for the scientific formulation of the texts.
Content:
Letlhokwa George Mpedi: "Freedom of trade, occupation and profession in times of the COVID-19 pandemic in South Africa"
Larissa Glidja-Yao: "Impact of COVID-19 on company & insolvency law: An overview of Luxemburgish responses"
Kathrin Nitschmann: "On the development of compulsory vaccation in Germany in the interplay between general health protection and individual self-determination - a never-ending story?"
Diego Zegarra Valdivia: "The use of technological tools in the fight against COVID-19 & its implications on the fundamental right to the protection of personal data - an approach"
José Joaquín Fernández Alles: "Human rights in the new pact on migration on [and] asylum of European Union: An open society or closed society"
Milena Valeva & Yotam Lurie: "Spinning ethical plates in times of pandemic and sustainability"
Die umlagefinanzierte gesetzliche Rentenversicherung kann angesichts der demografischen Entwicklung eine auskömmliche Versorgung im Alter bald nicht mehr sichern. Indem die Bürger:innen über eine kapitalgedeckte Alterssicherung am Unternehmensvermögen mittelbar beteiligt werden, könnte die Rentenlücke zumindest teilweise geschlossen werden. Das Unternehmensvermögen sollte bei einem neuen Reformanlauf auch vollständig in die Erbschaftsteuer einbezogen werden; dabei darf aber der Fortbestand der Unternehmen nicht gefährdet werden. Die Erbschaftsteuer auf Unternehmensvermögen könnte dabei als Finanzierungsquelle für eine kapitalgedeckte Altersgrundsicherung dienen.