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Durch die Covid-19-Pandemie und den Ukraine- Krieg sind den Kommunen erhebliche finanzielle Mehrbelastungen in Form von zusätzlichen Aufwendungen und Mindererträgen entstanden. Das Land NRW hatte daher mit dem „Gesetz zur Isolierung der aus der Covid-19-Pandemie folgenden Belastungen der kommunalen Haushalte im Land Nordrhein-Westfalen (NKF-COVID-19- Isolierungsgesetz – NKF-CIG)“ vom 29. September 2020 beschlossen, befristet die Aufstellung der Haushalte zu erleichtern und finanzielle Mehrbelastungen bilanziell zu „isolieren“. Mit dem ersten Änderungsgesetz vom 1. Dezember 2021 wurden die Regelungen überarbeitet und der Geltungszeitraum verlängert. Mit dem zweiten Änderungsgesetz vom 9. Dezember 2022 erfolgte eine sachliche und zeitliche Erweiterung. Gleichzeitig wurde das Gesetz umbenannt, um die sachliche Erweiterung um die finanziellen Mehrbelastungen aus dem Ukraine-Krieg zu verdeutlichen (NKF-CUIG). Unser Positionspapier setzt sich in einem ersten Schritt kritisch mit der bilanziellen „Isolierung“ dieser finanziellen Mehrbelastungen mittels Bilanzierungshilfe auseinander und identifiziert sowohl die Herausforderungen bei der genauen Bestimmung dieser finanziellen Mehrbelastungen als auch die Anwendungsprobleme bei der Bildung, dem Ausweis und der Bewertung dieser Bilanzierungshilfe im kommunalen Jahresabschluss. In einem zweiten Schritt werden die Auswirkungen der Bilanzierung einer solchen Bilanzierungshilfe auf die Prüfung des Jahresabschlusses eingehend untersucht und kritisch diskutiert. In einem dritten Schritt wird eine rechtspolitische Bewertung des NKF-CUIG vorgenommen. Zusammenfassend ist festzuhalten, dass eine „Hilfe“, wie sie der Begriff der Bilanzierungshilfe im pragmatischen Sprachgebrauch suggeriert, in keiner Weise festzustellen ist. Auch in Zukunft ist mit Situationen zu rechnen, die der Covid-Pandemie und dem Ukraine-Krieg vergleichbar sind. Auch dann könnten finanzielle Mehrbelastungen die rechtliche Handlungsfähigkeit der Kommunen gefährden. Um diese zu erhalten, sollten vom Landesgesetzgeber jedoch andere Maßnahmen als die Aktivierung einer Bilanzierungshilfe in Betracht gezogen werden. Die alternativen Maßnahmen sollten einerseits den Besonderheiten der historischen Situation und dem Ziel des Erhalts der rechtlichen Handlungsfähigkeit der Kommunen gerecht werden. Sie sollten gleichzeitig aber auch Systembrüche in der Doppik und im Haushaltsrecht sowie unnötige Bürokratielasten vermeiden.
Die Universität Potsdam positioniert sich als Hochschule im digitalen Zeitalter mit dem Ziel, den umfassenden Einsatz von digitalen Medien in Lehre und Studium als gelebte Lehr-, Lern- und Prüfungskultur für alle Studierenden, Lehrenden und Mitarbeitenden zu verwirklichen.
Aufbauend auf den Erfahrungen und Vorarbeiten der letzten Jahre, wie der Bestandsaufnahme E-Learning sowie von früheren Strategien und Leitbildern, mit denen digitale Medien zunehmend in Lehre und Studium integriert wurden, verfügt die Universität Potsdam über eine starke Ausgangsposition im Bereich der digitalen Lehre. Daher zielt die aktuelle E-Learning-Strategie (2023–2028) auf die Weiterentwicklung und Verstetigung dieser Ansätze. Sie identifiziert dabei sechs zentrale Handlungsfelder: "Austausch und Vernetzung", "Content", "Innovation und Verstetigung", "Medienkompetenz", "Qualitätsentwicklung" und "UP und die Welt".
Die Strategie wurde im Rahmen eines partizipativen Prozesses entwickelt, der von der E-Learning-Steuerungsgruppe koordiniert und von Vertreter*innen aus allen Bereichen und allen Statusgruppen der Universität unterstützt wurde. Sie wurde in der 319. Sitzung des Senats am 5. Juli 2023 beschlossen und mit redaktionellen Änderungen 2024 veröffentlicht.
Terrestrial landscape dynamics are dominated by the production, mobilisation, transfer and deposition of sediment. Numerous chemical elements are carried by sediments, making them a key component for ecological processes, as soil constitution and thus plants and animal ecosystems depends on them, and by extension the human species. They are also essential for climate evolution and regulation as marine sedimentation acts as a carbon sink. However, the processes at the origin of their production, mobilisation, transfer can occur suddenly with high-energy content – such as volcanic eruption, mass wasting or flooding events and wildfires – shaking ecosystems and shaping landforms. Besides, in the last era, the human species has shown its ability to disturb landscape dynamics and change sediments cycles. Thus, there is a need for predictive understanding of the processes involved. This relies on un-derstanding of the mechanisms of key processes and their controls, and knowledge of the state and evolution of the Earth’s surface. Classic approaches to these challenges include empirical observations and numerical modeling of geochemical fluxes and surface processes, as well as the study of terrestrial sedimentary archives to better understand the parameters at stake in landscape dynamics and climate changes and the different actions and retroactions between the production, mobilisation, transfer and deposition of sediments which ultimately shape landscapes. Environmental seismology complements these approaches.
Environmental seismology is the science topic investigating the source functions and propagation properties of seismic vibrations triggered by processes happening at or near the Earth’s surface, below and above it - cryosphere, hydrosphere, atmosphere, human habitat, biosphere, etc., to obtain insight into all these physical processes. Indeed, from mass wasting event to rivers, from wild species to hu-man, all these processes are generating seismic waves. Environmental seismology is a rather recent field, with new branches rapidly expanding and at various stages of scientific progress. This thesis is motivated by the goal of learning more on two major natural process hazards (river bedload transport and mass wasting) as well as on human-generated acoustic hazard, while covering the axis of funda-mental research progression, from data exploration and method and theory development to proof of concept, with the twin aims of developing a better understanding of the operation of these specific processes, and of advancing the methods we have at our disposal to study them.
First, I provide a benchmark for assessment of the reliability of existing seismic bedload model inver-sion to retrieve bedload flux from seismic data. Bedload flux measurements are essential to better understand river dynamics, and this can be achieved with environmental seismology. However, due to a lack of well-constrained validation data, the accuracy of the resulting inversions is unknown. I address this gap in Chapter 2.2, reporting a seismic field experiment, and comparing the results to high-quality independent bedload measurements to constrain a seismic bedload model. The study shows that the quality of bedload flux estimates from seismic data strongly depends on the quality of the input data for the model. Direct measurements of relevant parameters, chiefly seismic ground proper-ties needed for the Green's function and the grain size distribution of the moving bedload, considerably improve the model quality over generic approaches using empirical or theoretical functions. I also pro-vide a numerical tool to facilitate the use of water turbulence and bedload seismic inversion models: seismic models for bedload flux and water turbulence require painstaking work to constrain parame-ters describing the ground properties by active seismic study or analysis of passive seismic data, and the grain size distribution via independent measurements. Reasonable predictions can be achieved by using a Monte Carlo approach to optimize the free parameters with respect to the target parameters. The validation of the tool, in Chapter 2.3, with independent measurements of water depth and bedload flux at a study site on the Eshtemoa river in Israël makes it available for reliable use at other sites. The work reported in this chapter has been published in Lagarde et al. 2021 and Dietze et al. 2019b.
In a second study, reported in Chapter 3, I investigate the formation of a failure plane prior to a rock-slide. A better understanding of the dynamics of the preparation phase is essential to determine the timing, volume and mobilization mechanism of a rock slope failure, and this can be achieved with envi-ronmental seismology. I take advantage of a network of seismic stations close to an instable slope recording cracking signals prior to the slope failure, and use a machine learning technique based on hidden Markov models to isolate these signals from the seismic data, retrieving the cumulative number of cracking events in a period of 20 days prior to a large rockslide and 10 days after. The trajectory of the cumulative number of cracks shifts from a rather linear shape in the two weeks prior to the rock-slide to an S-shaped development in the last 27 h before failure. I interpret this change as a switch from initial distributed cracking to localised damage accumulation in the hours prior to the failure. I develop a simple physical model to explain the temporal evolution of crack activity during the S-shape phase, revealing the importance of an internal parameter, the total crack boundary length as the dominant control parameter of failure plane evolution. This study has been published as Lagarde et al. 2023.
Third, I develop a model converting acoustic signals to seismic signals. A part of the acoustic vibrations generated on the Earth’s surface is converted to seismic signals at the ground interface. Consequently, noise pollution may be translated to slope fatigue and rock micro (or macro) fracturing resulting in a degrading effect on landforms. Moreover, this pollution can have negative impacts, such as physical, physiological as well as psychological effects on animal species. At present, the impact of seismic pol-lution generated by acoustic sources is difficult to evaluate. In Chapter 4, I improve and implement a model converting the acoustic pressure generated by a source in the atmosphere to the corresponding seismic signal for a receiver within the ground. The ground is considered to be a porous elastic medium in which wave behaviour can be approximated by the Biot-Stoll model. The model is extended for use of a temporal pressure pulse as an input, and to produce output on a plan 2D map, where the wind effect on the acoustic to seismic coupling can be reproduced. I invest extensive effort in making the model user-friendly, as the project aims at reaching a large audience, comprising, for example, geo-morphologists, biologists and sociologists. Finally, the model is subjected to synthetic testing as well as a qualitative comparison of the predicted ground particle velocity and the seismic signal of a real heli-copter flight as a source of acoustic input.
These studies advance understanding of the operation of specific natural processes in channels and on hillslopes, and bring us closer to designing functioning early warning systems for mass-wasting and flood events. This thesis also raises questions that have not been considered before, such as the con-tribution of human acoustic pollution to the seismic hum and its impact on the natural environment, or the importance of cracks in the self-development of the failure plane prior to slope. Together, these studies question general assumptions usually made regarding the triggering of mass wasting or the hillslope-channel connectivity. Beyond this, the thesis covers the axis of fundamental research progres-sion, from data exploration and method and theory development to proof of concept, and shows how in the rapidly developing field of environmental seismology, an active awareness of progress can help strengthen and accelerate general advances.
On 21 April 2021, the European Commission presented its long-awaited proposal for a Regulation “laying down harmonized rules on Artificial Intelligence”, the so-called “Artificial Intelligence Act” (AIA). This article takes a critical look at the proposed regulation. After an introduction (1), the paper analyzes the unclear preemptive effect of the AIA and EU competences (2), the scope of application (3), the prohibited uses of Artificial Intelligence (AI) (4), the provisions on high-risk AI systems (5), the obligations of providers and users (6), the requirements for AI systems with limited risks (7), the enforcement system (8), the relationship of the AIA with the existing legal framework (9), and the regulatory gaps (10). The last section draws some final conclusions (11).
Mit dem Klima wandelt sich auch notwendig die offene Gesellschaft. Und mit ihr wandelt sich wiederum auch die Verfassung(-sinterpretation). Periodisch wiederkehrende Gesundheits- und Sicherheitskrisen fordern eine dynamische Reaktion des Grundgesetzes auf mit ihnen einhergehende Probleme. In andauernden Krisen wie der Umweltkrise muss die Verfassung gleichzeitig in vielerlei Hinsicht nachhaltig sein. Dabei muss das, was wir unter Freiheit, Klima‑, Umwelt- oder Tierschutz verstehen, immer im Wandel bleiben.
Jurisdiction
(2022)
Keine Reform für die Zukunft
(2021)
Am 1. Januar 2021 trat die jüngste Reform des Erneuerbare-Energien-Gesetzes (EEG) in Kraft. Sie führte mit der finanziellen Beteiligung der Gemeinden an den Erträgen der Windenergie klammheimlich eine verfassungswidrige Abgabe ein: Durch das Zusammenspiel des neuen § 36k EEG 2021 mit der altbekannten EEG-Umlage fließt eine bei den Strom-Endverbrauchern erhobene Abgabe in die kommunalen Haushalte. Das kann auf keine Gesetzgebungskompetenz gestützt werden. Darüber hinaus führt die Deckelung der EEG-Umlage in den Jahren 2021 und 2022 in Verbindung mit § 36k EEG 2021 dazu, dass in verfassungswidriger Weise Bundesmittel den Gemeinden zur freien Verfügung gestellt werden.
Strength of weakness
(2020)
The paper investigates quality management in teaching and learning in higher education institutions from a principal-agent perspective. Based on data gained from semi-structured interviews and from a nation-wide survey with quality managers of German higher education institutions, the study shows how quality managers position themselves in relation to their perception of the interests of other actors in higher education institutions. The paper describes the various interests and discusses the main implications of this constellation of actors. It argues that quality managers, although they may be considered as rather weak actors within the higher education institution, may be characterised as having a strength of weakness due to diverging interests of their principals.
Strategic social media use positively influences organizational goals such as the long-term accrual of social capital, and thus social media information governance has become an increasingly important organizational objective. It is particularly important for humanitarian nongovernmental organizations (HNGOs), whose work relies on accurate and timely information regarding socially altruistic behavior (donations, volunteerism, etc.). Despite the potential of social media for increasing social capital, tensions in governing social media information across an organization's different operational levels (regional, intermediate, and national) pose a difficult challenge. Prominent governance frameworks offer little guidance, as their focus on control and incremental policymaking is largely incompatible with the processes, roles, standards, and metrics needed for managing self-governing social media. This study offers a notion of dynamic and co-evolutionary process management of multi-level organizations as a means of conceptualizing social media information governance for the accrual of organizational social capital. Based on interviews with members of HNGOs, this study reveals tensions that emerge within eight focus areas of accruing social capital in multi-level organizations, explains how dynamic process management can ease those tensions, and proposes corresponding strategy recommendations.