500 Keywords
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Economic purpose
An association may not be established primarily for an economic purpose; there are other organisational forms for that purpose. An association is not allowed to primarily engage...
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Effectiveness and efficiency
Working effectively means doing things in a way that a maximum impact can be achieved with the resources available. Working efficiently means doing things in a way that a des...
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Election as a whole
Electing the executive committee as a whole, i.e. multiple persons simultaneously, should be used very sparingly and only in completely uncontested elections. For example, it ca...
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Election of the executive committee
The committee is elected by the general meeting, either in an election of the entire committee as a group or of each committee member individually. Some articles of association ...
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Elections
The election of the executive bodies, above all the committee, is a central item in the general meeting. The elections should be well prepared: Should the future members of the ...
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Electronic voting
If the articles of association provide for electronic voting and all members have access to the required technical equipment, decisions can also be made in this way.
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Embezzlement
Anyone who uses assets entrusted to him to enrich himself commits embezzlement. This includes the act of taking money from the association’s cash register.
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Employee appraisal
The committee’s management responsibilities include regular conversations with employees. Once a year, an employee appraisal should take place in which the performance of the em...
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Employees
Associations can have part of their activities carried out by salaried employees. Many associations employ staff, e.g. management, administrative office or secretaries, to which...
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Employment relationship / Employment contract
An employment relationship exists with a person who provides a service for the association against payment and is subject to the authority of the association or the committee. A...
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Enclosure
Retreat
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Enterprise, commercial
Commercial business
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Equal treatment of members
All members shall be treated equally, unless the articles of association provide for different treatment (member categories).
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Equality of votes
In general, the principle of equality applies: There is one vote per person or member. Deviations are possible, however. If a casting vote is allowed, the chairperson has two vo...
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Establishment
Founding an association
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Ethical purpose
An association must have an ethical purpose; an economic purpose is not admissible. An association shall not be concerned with achieving material gains, but shall pursue ethical...
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Evaluation
Evaluation is the determination of whether something is the way it should be. Using different methods, the results obtained can be checked against the objectives. Evaluations ar...
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Exclusion from the association
Members may be excluded from the association at any time. The articles of association may determine the reasons for an exclusion or provide for exclusions without stating any re...
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Executive committee
The committee is the executive body of the association and manages the association’s business on behalf of the general meeting. As the executive body of the association, it deve...
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Executive management
The committee is the executive body of the association and manages the association’s business in accordance with the law. It may delegate the executive management to the adminis...
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Executive office
Function
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Expense regulations
The expense regulations clarify which expenses will be compensated for the members of the executive committee, the employees or volunteers and to what extent. Regulations for e...
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Expenses
Committee members and other members who take over tasks for the association are entitled to a reimbursement of their expenses such as travel expenses, postage, meals, hotel acco...
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Extraordinary general meeting
In addition to the annual ordinary or statutory general meeting, the committee may convene an extraordinary general meeting for important or unforeseen issues. The committee has...