| 61. |
- Elmi, Nimmo Osman, 1982-
(författare)
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Digitalising Tax, The Kenyan Way : The Travels and Translations of ITax in Kenya
- 2021
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Kenya, as with other developing countries, has joined the global bandwagon of using digital technologies to increase domestic revenues. Within the new strategies, lie great potential in achieving sustainable development, however, the shift is happening quite rapidly and has been made mandatory within a short period of time. The implications of this shift have prompted this research to analyse how it has shaped tax practices in Kenya. This study addresses the implementation strategies of an e-filings system, ITax in Kenya that was piloted, adopted and made mandatory in a short period of time. ITax as demonstrated in this dissertation has led to complexities including shifting tax expertise from tax consultants to information and communication technology (ICT) experts. I analyse what is at stake for all actors involved from those who commission its use to the taxpayers. I also ana-lyse whether Kenya was prepared economically or infrastructurally for this shift. The outset for this dissertation is models like ITax interface with the different interests of social/institutional worlds as it travels and gets translated generating complex and unintended effects. This study therefore combines postcolonial and technoscientific approaches in order to understand how the current implementation of ITax is connected to colonial development and fiscal rationale. Methodologically, this dissertation contributes to the socio-cultural perspectives to studying tax.
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| 62. |
- Hartzén, Ann-Christine
(författare)
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The European Social Dialogue in Perspective : Its future potential as an autopoietic system and lessons from the global maritime system of industrial relations
- 2017
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- There are three starting points for this thesis. First, there is the system of ESD, which is criticised for lacking capacity to improve the working conditions within the EU. Secondly, there is the system developed through the global ITF FOC campaign, which is considered to have capacity to improve working conditions for seafarers at a global level. Thirdly, there is the theory on self-referential autopoietic systems, which is a useful tool for analysing systems of industrial relations and their functions. The purpose of this thesis is to deepen the understanding of the function of the ESD in relation to the development of EU legislation and policy with the aim of trying to find a model for providing a holistic analysis of regulatory systems for the labour market. The research questions are: ‘How can the significant differences and similarities between the ESD and the global ITF FOC campaign be understood?’ and ‘Why is the ESD generally regarded as lacking the capacity needed for producing results that improve working conditions, while the ITF FOC is considered to have such capacity?’ The theoretical framework used for the analysis is Luhmann’s theory on autopoietic systems. Since the thesis has a normative core I have applied a methodological model that consists of a two-layer analysis at both the empirical and theoretical level. Firstly an analysis of positivistic values has been carried out and secondly an analysis of hermeneutic values. The empirical material consists of documents and texts that can be considered part of or reflecting the communication of the studied systems. The main conclusion is that whereas the ITF FOC system is a traditional system of industrial relations based on the binary code of negotiable or non-negotiable between collective actors the ESD is a system of industrial relations based on a less clear binary code of discussable or non-discussable. The ESD is also subject to less developed communicative structures that negatively affect the system’s capacity both to produce results and to secure the efficient implementation and application of these results. This makes the ESD as a system more sensitive to hermeneutic values framing the programming of structurally coupled systems causing difficulties for the ESD to challenge such hermeneutic values.
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| 63. |
- Mortensen, Therese Boje
(författare)
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NGOs as child rights implementers in India : How NGO workers negotiate human rights responsibility in 'partnership' with a neoliberal and restrictive state
- 2023
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Non-governmental organisations (NGOs) increasingly enter into “partnerships” with states to implement human rights, a phenomenon that has been studied both as a necessary inclusion of civil society in human rights practice, and as a slippery slope towards a neoliberal state retreat. What remains to be studied is how this partnership practice shapes the concepts of human rights and their duty bearers. What happens when the “covenant version” of rights – where the state is the duty bearer – meets this partnership practice? Through an ethnographic conceptual analysis inspired by Sally Merry’s “vernacularisation” theory and Sumi Madhok’s theory of “vernacular rights cultures,” this study analyses NGO-state partnerships in the paradoxically both rights-based and neoliberal, but also autocratising, Indian state. My case study is CHILDLINE, India’s national child helpline that is financed by the central government, managed by a foundation and implemented by small NGOs. I show how, in this context, a specific articulation of rights and duties was prevalent, namely one that emphasised “everyone’s” duty – society’s, the state’s, parents’, businesses’, NGOs’, communities’, “stakeholders’” – for realising children’s rights. It was an articulation that contained elements from both rights-based thinking, from neoliberal thinking, and from sevā, or “service”-based thinking. It was in curious contrast to what I call the hegemonic version of human rights duties, where children have a right by their state to be protected. I also found that in practice NGOs took upon themselves the role to fill “gaps” in the state’s lacking rights regime which, in their view, only existed “on paper.” I prompt us to think about these “gaps” between formal and everyday conceptualisations, and between law and practice, as not simply unfortunate or a parenthesis before we reach an ideal human rights state, but rather as an empirical reality of what rights are. Human rights are never fully implemented. Rather, implementation is a constant exercise between pressure on the state, action from the state, and filling gaps in the state’s implementation, and NGOs play a crucial role in rights implementation, a role they negotiate with a state they sometimes meet as an ally, sometimes as an antagonist, and sometimes as a reluctant bureaucracy. In other words, I show what happens when international human rights obligations that are based on on a vision of robust and unified statehood are imposed on fragmented, neoliberal and restrictive states where NGOs are key “partners”. I argue that the conceptual production and practice of human rights should not only be taken seriously when it comes from “hegemonic” or “vernacular” spaces, but also from these “semi-governmental” spaces in which rights and duties are practiced.
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| 64. |
- Sallander, Ann-Sophie
(författare)
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Ömsesidiga överenskommelser enligt skatteavtal
- 2013
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Ömsesidiga överenskommelser (eng. mutual agreement procedures) återfinns huvudsakligen i artikel 25 OECD:s modellavtal. Syftet med sådana överenskommelser är att undvika internationell dubbelbeskattning. Överenskommelserna kan antingen utgöra ett rättsmedel, som är ett alternativ till domstolsförfarande, eller verka som ett medel för att få skatteavtalen att fungera bättre mellan de avtalsslutande staterna. De rättsliga svårigheter som uppkommer i samband med överenskommelserna beror huvudsakligen på att överenskommelserna utgör en internationellt, av OECD, konstruerad företeelse som ska anpassas till och tillämpas på ett nationellt, redan befintligt regelsystem. Det kan härmed uppkomma spänningar och motsättningar mellan olika bestämmelser.Det övergripande syftet med denna studie är att kartlägga och utvärdera en internationellt konstruerad företeelse, dvs. ömsesidiga överenskommelser, för att undersöka om ändamålet med sådana överenskommelser uppfylls inom ramen för det svenska regelsystemet. Studien företas inom rättsområdet internationell skatterätt, men har emellertid en interdisciplinär ansats. Härav analyseras även bestämmelser inom folkrätt, konstitutionell rätt, förvaltningsprocessrätt, allmän förvaltningsrätt och sekretess.
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| 65. |
- Ungmark, Inger, 1935-
(författare)
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Kvinnor, brott, övervakning
- 1992
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The study is mainly an empirical survey of women on probation. The main purpose is to describe and understand the dynamics of probation.The data collection comprises interviews with twenty seven female clients, and twenty two supervisors. Furthermore, information has been gathered from 157 personal record of female clients and part of a questionnaire answered by 225 probation officers from all probation districts in Sweden. The data from the interviews and personal records have been collected at three probation districts in Stockholm. In line with the research approach the analysis of data has been qualitative.Part 1 of the study comprises the background, problems and life history of the female clients. With three exceptions, all twenty seven clients from the interview study were drog abusers. Another common trace was that experiences in their early years had brought about distrust, denial of weakness together with a wish to manage on their own. Socialization with men in the subculture meant that the women developed in the same direction. Nearly half of them considered themselves self-sufficient and independent Changed gender roles and negative experiences of being dependent were one reason for them to choose a criminal life style as their main source of income. Other reasons were dissociation from prostitution or being provided for by a man. In the discussion I relate the experiences of the female clients to the experiences of professional women when acting in a male arena. Furthermore, the gains and losses connected with independence are discussed.Part two of the study comprises the relationship between the female client and the probation officer. The results show that, because of drog problems, social degeneration and destructive relations with men and a frequent use of defensive techniques by the client, the probation officers consider the female clients as "hard work". The relationship between clients and supervisors is interpreted in two perspectives. The first is the background and life history of the clients and the second is the framework that constitutes probation. The purpose of this interpretation is to create an understanding of the relationship between the client and the probation officer.
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| 66. |
- von der Heiden, Gregor, 1974-
(författare)
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Gespräche in einer Krise : Analyse von Telefonaten mit einem RAF-Mitglied während der Okkupation der westdeutschen Botschaft in Stockholm 1975
- 2009
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- When crises develop, people are confronted with difficulties beyond those experienced in normal everyday activities. Due to the perceived threats inherent to such situations, familiar behaviors may prove ineffective, and such attempts can pose dangerous and unpredictable risks. Crises are extreme situations, occurring at the very edges of human experience. Oral communication in such situations cannot be casual; the seriousness of the situation demands exceptional communicative performance on the part of the participants. Therefore, certainties about everyday communication conventions are called into question. The following work examines conversations during which the participants were involved in an extreme situation. In this particular crisis, a politically motivated kidnapping, the personal involvement of the interlocutors is substantial. A clear and present fear of the situation escalating and the possibility of a failure to anticipate the resulting reactions from the other party(ies) characterize the communicative acts of those involved. Recorded telephone calls during the occupation of the West German Embassy in Stockholm by members of the Red Army Faction (RAF) on April 24, 1975 comprise the basis for this analysis. One of the occupiers speaks with various interlocutors located in an adjacent embassy building. These interlocutors are relatives of the hostages, the Swedish Minister of Justice, and a German official charged with leading the negotiations. In this study, the communicative processes of the crisis are reconstructed. In order to show how the interlocutors attempt to reach their goals in this tense situation with the resources available to them, as well as what they in fact achieve, ethnographic methods of analysis have been employed. This study shows how, despite strong conflicting interests and motives, a shared reality is built through the actions of the interlocutors. The interaction between two key figures in the early stages of the crisis can even be characterized as a form of coalition building. An explanation as to why this collaboration is not retained in the subsequent course of the events, however, leading to an escalation of the situation, is also presented. Furthermore, the following work sets forth qualities needed to interactively build a coalition in a precarious crisis situation, which has arisen between parties characterized by diametrically opposed aims.
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| 67. |
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| 68. |
- Svensson, Måns
(författare)
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Sociala normer och regelefterlevnad : Trafiksäkerhetsfrågor ur ett rättssociologiskt perspektiv
- 2008
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The thesis aims to: (a) broaden the knowledge base that makes up the foundation for decisions with regard to how traffic law enforcement is best outlined, as well as increasing the understanding of how the shaping of different public instruments of control affects the chances of success; and (b) contribute to the development of theory and methodology within sociology of law. The relationship between legal rules and social norms play a crucial part in the analysis. The study takes place within the framework of the broader question of how traffic control and sanctioning systems in general influence the road-users behaviour. Other strategies such as education, information or various technical solutions are ever so important but fall outside the scope of the specific issue being investigated in this study. The specific research question is: Can the observance of the laws on the roads be increased through increased traffic control and/or through more stringent sanctions? The question is delimited to speed, seat belt use and sobriety. The thesis thus operates using three fundamental unities of analysis: speed, seat belt use and sanction. The question will be answered using five main instruments. Firstly, it concerns a theoretical model of analysis developed for the study, which has been used in the design of the empirical analyses as well as in the analysis of empirical results. Secondly, the investigation originates from a description of the law and the authorities that are administrators of justice in the field. Thirdly, the results from an empirical investigation are presented that was directed towards Swedish embassies around the world and that gives an illustration of how supervision and sanctions are used in other countries. Fourthly, it relates to a literature study where European research results in the field are presented. Fifthly, the results from an empirical study of social norms in Sweden are presented, which has been conducted through a survey that a thousand people responded to. To conclude, it can be ascertained that the supervision and the sanctions are determining factors in terms of ensuring the observance of the laws on the roads. This is shown by both the literature study and the embassy study. The survey showed that the scope to improve the observance of the laws through increased supervision of the speed, seat belt and sobriety rules is decidedly broadest in the speed domain. If one wants to understand the reasons behind the reality that the law has not been able to ensure observance of the laws within the speed domain, one must proceed from the political action that forms the basis of Swedish road safety work. A fundamental problem is that the politicians have chosen to convey the zero vision to the authorities concerned through a concentrated proposed law, which is an exceedingly weak instrument of control. The political apparatus marks averseness and the authorities concerned turn downwards in the system directly towards the citizens to construct legitimacy. This kind of steering can in some areas be efficient and bring about positive results. But when dealing with an area where a gap has developed between the social norm system and the legal system, it is rather a counterproductive form of steering. When the authorities responsible for implementing the legislation must turn towards the public to seek support for their actions, it is clearly difficult to come to the conclusion of pressuring the public to act against their will. The legislation says one thing and the social norms another and the authorities concerned lack clear signals from both political quarters and from the public.
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| 69. |
- Ahlinder, Elisabeth, 1981-
(författare)
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Finansiering med fastigheter som säkerhetsunderlag : Köp, pant, hyra och jordabalkens gränser
- 2013
-
Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This doctoral dissertation examines the extent to which the actual use of commercial premises as security is consistent with how such premises theoretically are to be used for such purposes. The objective is to examine the functionality of the Swedish Land Code (LC)(1970:994) in relationship to the use of alternative financing forms and techniques.The theoretical approach for the use of real estate as a security object is that such is achieved by the assignment of a pledge in real estate. With the commercial use of real estate, the real estate pledge is not the only, nor in certain cases even the primary, form of use of real estate for the purposes of security. Financing occurs to a great extent, for example, using real estate leasing, real estate bonds, Mezzanine loans, pledges in shares of a real estate holding company and through ringfencing structures.This doctoral dissertation posits that the differences between the actual and theoretical uses of real estate parcels as security can entail that uncertainties and incompatibilities in relationship to LC arise. These problems can be seen to arise as a consequence of internationalization, the categorization of real and personal property, the intent to circumvent rules, the fact that common law based contract structures are applied in a Swedish system, the use of standard agreements, and the requirements of credit ratings. The different uses with respect to real estate and security as discussed in this dissertation are not completely compatible with each other. The use of alternatives and complements to real estate pledges affects the fulfillment of the legal objectives of real estate law and constitutes a problem in relationship to the function of legitimacy. In addition, the intended functions of the alternative financing forms and techniques to a certain degree are impeded by the mandatory regulations, form requirements and debtor creditor legal principles in LC.
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| 70. |
- Allard, Christina
(författare)
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Two sides of the coin - rights and duties : the interface between environmental law and Saami law based on a comparison with Aoteoaroa/New Zealand and Canada
- 2006
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The needs of indigenous peoples are related to land, water and other natural resources for sustaining a more or less traditional livelihood. Such needs typically compete with other societal interests. There are, on the one hand, specific interests in exploiting natural resources within traditional indigenous areas, while, on the other hand, concerns regarding conservation and preservation measures of valuable nature areas. This thesis contains two perspectives: an environmental protection perspective and a customary rights perspective. The thesis also contains a comparison of certain aspects of the law in Aotearoa/New Zealand, Canada and Sweden. Although the examination has a comparative approach, Swedish law is in prime focus. The objective is twofold. On the one hand, it includes an analysis of the interface between Saami customary rights, foremost the reindeer herding right, and environmental protection and natural resources legislation. On the other, it analyses and discusses ways in which the legislation may contribute to a sustainable use of land and natural resources within the reindeer herding area in Sweden. In this way, the second part of the objective is a succession of the former. It includes, above all, discussions de lege ferenda with the focus on Swedish environmental law. Evidently, it is the reindeer herding area per se that is in prime focus. Inherent in the examination as a whole, there are, hence, sustainability aspects. A correct comprehension of Saami customary rights is also important to the promotion of a sustainable use of the reindeer herding area. The interrelation of the two legal areas, environmental/natural resources law and aspects of the indigenous law, is, however, more evident with respect to the New Zealand and Canadian laws. Nevertheless, the connection also exists in a Swedish legal context, even though not as emphasised. Hence, there may be a call for a greater interrelation of these two legal areas. While general environmental requirements on the reindeer husbandry are abundant, specific requirements relating to regional or local circumstances are scarce. Such specific provisions may be designed to promote sustainability objectives better and, at the same time, to take into account specific Saami interests. Given the many conflicting land uses in the reindeer herding area, a stricter order of preferences taken on a strategic level generally provides advantages. Now, decisions are commonly left to be solved on a case by case basis with little guidance. Despite many shortcomings in specific legislation, above all, a regional and comprehensive environmental planning would greatly support the goal of sustainable uses of the land and resources in the area.
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