Until 1935 there was no national legislation governing banking in Switzerland and hence no banking secrecy codified at national level. Over the centuries a distinctive relationship of trust had arisen between the Swiss banks and their customers which made banking secrecy an unwritten law. Even before the First World War a number of banks had failed in Switzerland and the first specific calls for government supervision of the banks were made, unsuccessfully, as early as 1916. In the early 1930s major Swiss banks had been severely affected by the 1931 German banking crisis. There was also during the 1930s a great fear of civil disruption, a breakdown of order and of espionage and infringements of sovereignty in the context of an increasingly threatening international situation. Banks throughout Europe were spied upon to prevent the evasion of the war taxes that had been introduced in many countries. Swiss banks had been the target of French and German investigations since 1931. The debacle over Volksbank in 1933 was in some ways the catalyst that finally accelerated a political settlement over banking legislation.
Die alpine Tourismuswirtschaft nach der Pandemie steht heute vor tiefgreifenden, langfristigen und disruptiven Veränderungen. Neue Arbeits- und Freizeitformen entwickeln sich, digitale Transformation und Künstliche Intelligenz zeigen ihre Potenziale für den Tourismussektor. Das von Thomas Bieger, Pietro Beritelli und Christian Laesser herausgegebene Jahrbuch untersucht die damit verbundenen Chancen, Lösungsansätze und Trends aus unterschiedlichen Blickwinkeln.Eine einmalige Zusammenstellung zur aktuellen Weiterentwicklung des alpinen Tourismus in Forschung und Praxis.
Tourism policy traditionally focuses on the nexus of tourist-resident interaction and has the duty to balance the often-conflicting interests. In policy practice and academia alike, the evaluation of the nexus seems to be dominated by utilitarian ideas and concepts focusing on the objective outcome. This perspective is closely linked to a Hegelian-induced philosophy of an objective mind. In contrast to that, the paper advocates for an imperative-based perspective, as proposed by Kant, to ensure a more humanistic approach. To facilitate that approach, it derives the ideas from the legal science technique of practical concordance to balance the freedoms and interests of all parties involved without proclaiming superior knowledge.
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