Go to content


Legal Notices

Provider in terms of § 5 Abs. 1 TMG bzw. § 6 Abs. 1 MDStV ist:
Chair "Financial Accounting and Auditing"
Prof. Dr. Axel Haller
Universität Regensburg

Post adress:
Universität Regensburg
93040 Regensburg

for visitors:
Universität Regensburg
Universitätsstr. 31
93053 Regensburg
Phone: +49 941 943-2691
Telefax:  +49 941 943-4497
E-Mail: axel.haller@wiwi.uni-regensburg.de
web: www.wiwi.uni-regensburg.de/haller

The University of Regensburg is a public body and legally represented by the president.

Responsible in terms of  § 6 Abs. 2 S. 1 MDStV:
For the content: Prof. Dr. Haller (Chair)

Terms of use

This Web Site is owned and operated by Prof. Dr. Axel Haller and may be used for informational purposes only. By using this Web site, or downloading materials from this site, you agree to abide by the terms and conditions of use set forth in this notice without limitation or qualification. If you do not agree to abide by these terms and conditions do not use the Web site or download materials from the Web site. These terms and conditions of use may be revised at any time by updating this posting, and will be effective as of the date of such posting. Your continued use of the Web site after any changes to this posting will be considered acceptance of those changes. This text was last revised on December 03, 2004.

Except as otherwise expressly permitted by Prof. Dr. Axel Haller no materials from this Web site or any Web site owned, operated, licensed or controlled by Prof. Dr. Axel Haller may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way. You may download material displayed on this Web site for your use only, provided that you also retain all copyright and other proprietary notices contained on the materials. You may not distribute, modify, transmit, reuse, repost, or use the content of this Web site for public or commercial purposes, including the text, images, audio, and video without Prof. Dr. Axel Haller written permission. You may not interrupt or attempt to interrupt the operation of this Web site in any way.


1. Content
The author reserves the right not to be responsible for the topicality, correctness, completeness or quality of the information provided. Liability claims regarding damage caused by the use of any information provided, including any kind of information which is incomplete or incorrect,will therefore be rejected.
All offers are not-binding and without obligation. Parts of the pages or the complete publication including all offers and information might be extended, changed or partly or completely deleted by the author without separate announcement.

2. Referrals and links
The author is not responsible for any contents linked or referred to from his pages - unless he has full knowledge of illegal contents and would be able to prevent the visitors of his site fromviewing those pages. If any damage occurs by the use of information presented there, only the author of the respective pages might be liable, not the one who has linked to these pages. Furthermore the author is not liable for any postings or messages published by users of discussion boards, guestbooks or mailinglists provided on his page.

3. Copyright
The author intended not to use any copyrighted material for the publication or, if not possible, to indicatethe copyright of the respective object.
The copyright for any material created by the author is reserved. Any duplication or use of objects such as images, diagrams, sounds or texts in other electronic or printed publications is not permitted without the author's agreement.

4. Privacy policy
If the opportunity for the input of personal or business data (email addresses, name, addresses) is given, the input of these data takes place voluntarily. The use and payment of all offered services are permitted - if and so far technically possible and reasonable - without specification of any personal data or under specification of anonymized data or an alias. The use of published postal addresses, telephone or fax numbers and email addresses for marketing purposes is prohibited, offenders sending unwanted spam messages will be punished.

5. Legal validity of this disclaimer
This disclaimer is to be regarded as part of the internet publication which you were referred from. If sections or individual terms of this statement are not legal or correct, the content or validity of the other parts remain uninfluenced by this fact.


Faculty of Economics

Chair 'Financial Accoutning and Auditing'

Phone:+49 941943-2691

Fax: +49 941943-4497

address: Lehrstuhl "Financial Accounting and Auditing"
Universitätsstr. 31
93053 Regensburg

Webmaster, Disclaimer