Haftung einer Wirtschaftsprüfungsgesellschaft für einen fehlerhaften Prüfbericht in einem Wertpapierprospekt

Die Entscheidung des BGH behandelt die zivilrechtliche Haftung einer Wirtschaftsprüfungsgesellschaft gegenüber Wertpapiererwerbern für die Erteilung eines Prüfberichts über eine Gewinnprognose in einem Wertpapierprospekt gemäß VO (EG) Nr. 809/2004, die sich später als fehlerhaft herausstellt. Die Wirtschaftsprüfungsgesellschaft gehörte nicht zu den Prospektverantwortlichen (Prospektherausgeber; Prospektveranlasser) im Sinne der damals geltenden §§ 44 ff BörsG a. F. i.V. m. §§ 8 f, 13 VerkProspG a. F. Der BGH entschied, dass diese Vorschriften den Rückgriff auf das allgemeine Zivilrecht nicht sperren, und verurteilte die Beklagte auf der Grundlage des Rechtsinstituts des Vertrages mit Schutzwirkung für Dritte, dem Wertpapiererwerber den Verlust des für den Erwerb der Anteile an der inzwischen insolventen Emittentin aufgewandten Betrages zu ersetzen. Die Entscheidung gibt Anlass zu zahlreichen Fragen aus dogmatischer und wirtschaftlicher Sicht

Measurements of Higgs boson production and couplings in diboson final states with the ATLAS detector at the LHC

Measurements are presented of production properties and couplings of the recently discovered Higgs boson using the decays into boson pairs, H →γ γ, H → Z Z∗ →4l and H →W W∗ →lνlν. The results are based on the complete pp collision data sample recorded by the ATLAS experiment at the CERN Large Hadron Collider at centre-of-mass energies of √s = 7 TeV and √s = 8 TeV, corresponding to an integrated luminosity of about 25 fb−1. Evidence for Higgs boson production through vector-boson fusion is reported. Results of combined fits probing Higgs boson couplings to fermions and bosons, as well as anomalous contributions to loop-induced production and decay modes, are presented. All measurements are consistent with expectations for the Standard Model Higgs boson

Standalone vertex finding in the ATLAS muon spectrometer

A dedicated reconstruction algorithm to find decay vertices in the ATLAS muon spectrometer is presented. The algorithm searches the region just upstream of or inside the muon spectrometer volume for multi-particle vertices that originate from the decay of particles with long decay paths. The performance of the algorithm is evaluated using both a sample of simulated Higgs boson events, in which the Higgs boson decays to long-lived neutral particles that in turn decay to bbar b final states, and pp collision data at √s = 7 TeV collected with the ATLAS detector at the LHC during 2011

Measurement of the top quark pair cross section with ATLAS in pp collisions at √s=7 TeV using final states with an electron or a muon and a hadronically decaying τ lepton

A measurement of the cross section of top quark pair production in proton-proton collisions recorded with the ATLAS detector at the Large Hadron Collider at a centre-of-mass energy of 7 TeV is reported. The data sample used corresponds to an integrated luminosity of 2.05 fb -1. Events with an isolated electron or muon and a τ lepton decaying hadronically are used. In addition, a large missing transverse momentum and two or more energetic jets are required. At least one of the jets must be identified as originating from a b quark. The measured cross section, σtt-=186±13(stat.)±20(syst.)±7(lumi.) pb, is in good agreement with the Standard Model prediction

Evidence for the Higgs-boson Yukawa coupling to tau leptons with the ATLAS detector

Results of a search for H → τ τ decays are presented, based on the full set of proton-proton collision data recorded by the ATLAS experiment at the LHC during 2011 and 2012. The data correspond to integrated luminosities of 4.5 fb−1 and 20.3 fb−1 at centre-of-mass energies of √s = 7 TeV and √s = 8 TeV respectively. All combinations of leptonic (τ → `νν¯ with ` = e, µ) and hadronic (τ → hadrons ν) tau decays are considered. An excess of events over the expected background from other Standard Model processes is found with an observed (expected) significance of 4.5 (3.4) standard deviations. This excess provides evidence for the direct coupling of the recently discovered Higgs boson to fermions. The measured signal strength, normalised to the Standard Model expectation, of µ = 1.43 +0.43 −0.37 is consistent with the predicted Yukawa coupling strength in the Standard Model