| 1. |
- Kristoffersson, Eleonor, 1972-, et al.
(författare)
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The Principle of the Legality of Taxation and the Rule of Law
- 2024
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Ingår i: Rule of Law in a Transitional Spectrum. - Uppsala : Iustus förlag. - 9789177372721 ; , s. 177-186
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Bokkapitel (refereegranskat)abstract
- This chapter examines the principle of the legality of taxation in the context of the rule of law. It begins with an exploration of the legality of taxation in international and EU Law, providing a comparative overview and delving into the specific case of Sweden. The authors discuss how this principle is not explicitly stated as a fundamental right in the European Charter of Human Rights and Fundamental Freedoms but can be derived from its provisions. The Court of Justice of the European Union recognizes it as a general principle, necessitating that tax obligations and their substantive elements be defined by law.The article then focuses on the Swedish interpretation of the principle, tracing its evolution and current application. It highlights the nuances in the Swedish legal system, where the principle of legality in tax law is interpreted as a general rule that taxation must be lawful and in accordance with the principles of the rule of law. This includes a discussion of the role of the Swedish Parliament in enacting tax laws and the interpretative approaches of the Supreme Administrative Court.In conclusion, the paper emphasizes the principle of legality as an integral part of a larger legal system grounded in the rule of law. It addresses the challenges and complexities in applying this principle, especially when harmonizing national and EU law principles in tax cases.
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| 2. |
- Diesen, Christian, et al.
(författare)
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Likhet inför lagen
- 2005
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- Principen om likhet inför lagen är djupt rotad i Sverige, både i det allmänna medvetandet och i lagstiftningens grundprinciper. Men hur fungerar det i praktiken? Är det acceptabelt att tillämpningen skiljer sig mellan stad och land, att domarens kön spelar roll eller att faktorer som kön, klass och etnicitet får avgörande betydelse för rättsprocessens utgång? Slutsatserna i Likhet inför lagen bygger på tusentals faktiska domar och är den första större studien som belyser den pågående strukturella diskrimineringen inom rättsväsendet. I inledningskapitlet presenterar jur. dr Claes Lernestedt en historisk och rättsfilosofisk översikt av principen om likhet inför lagen. Sedan följer en genomgång av kriminologisk forskning om institutionell diskriminering av personer med utländsk bakgrund sammanställd av fil. dr Tove Pettersson. Professor Christian Diesen redogör för tidigare opublicerade forskningsrapporter som visar på såväl negativ särbehandling av invandrare, barn, kvinnor, handikappade och homosexuella som positiv särbehandling av direktörer, poliser och advokater. Fil. dr Torun Lindholm presenterar avslutningsvis internationella och egna socialpsykologiska rön när det gäller fördomar och omedveten diskriminering.
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| 3. |
- Gustafsson, Mikael, 1965-
(författare)
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ArbetsDax – för psykiskt funktionshindrade : Talet om klienter, samordnare och samverkan i en verksamhet för arbetslivsinriktad rehabilitering
- 2009
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Efter den rikspolitiska psykiatrireformen i mitten av 1990-talet inrättades runt om i Sverige rehabiliteringsverksamheter för psykiskt funktionshindrade människor. Det ansågs då viktigt att utveckla samverkan mellan berörda myndigheter och andra organisationer för att de psykiskt funktionshindrade inte skulle hamna ”mellan stolarna”. I Eskilstuna inrättades en arbetslivsinriktad interorganisatorisk rehabiliteringsverksamhet kallad ArbetsDax, med en ny yrkesgrupp av professionella på operativ nivå som kallades samordnare.Syftet med rapporten är att utifrån olika empiriska material bidra till förståelsen av verksamhetens diskursiva karaktär, det vill säga språkbrukets betydelse inom verksamheten, och till förståelsen av samordnarens yrkesroll. Det förstnämnda är intressant utifrån antagandet att språkbruket har en central roll i verksamheten. Det sistnämnda är intressant utifrån antagandet att ArbetsDax samordnare kan bidra med något kvalitativt/kvantitativt annorlunda än yrkesgrupper på de rena myndigheter, främst försäkringskassan och arbetsförmedlingen, som ArbetsDax samverkar med.Verksamhetens diskursiva karaktär framstår i analysen av verksamhetsdokument, intervjuer och observationer som ett komplext konsensusarbete med särskilt fokus på klienter, samordnare och samverkan. Klienten framställs som en kluven identitet: å ena sidan som en aktiv individ med den ”rätta” viljan enligt arbetslinjen, å andra sidan som en passiviserad individ med en begränsad förmåga p.g.a. psykiska funktionshinder. Samordnaren framställs som en komplex och gränsöverskridande profession som ska utföra ett konsensusarbete med klienterna, exempelvis i form av ett motivationsarbete för att transformera betalningsmaktens tvång över klienten (i huvudsak från försäkringskassans sida) till klientens ”fria” vilja. Samordnaren har också att sträva efter konsensus i relation till andra myndigheters representanter och de arbetsgivare som klienterna ska arbetsträna hos. Samverkan framställs i form av direktiv för och problematiseringar av rehabiliteringsverksamheten. Detta sker bland annat med hjälp av intertextuella legitimitetsreferenser i policydokument för verksamheten, samt med hjälp av den centrala metaforen rehabiliteringskedjan som ordnar de samverkande myndigheterna i förhållande till klienternas ”rehabiliteringskarriär”. Stort fokus finns på språkliga skillnader mellan organisationerna, med strävan efter konsensus genom att på mer eller mindre subtila vis försöka mildra åtskillnaden. I analysen framstår ändå försäkringskassan som ”blåslampa”, arbetsförmedlingen som ”bromskloss” och kommunen som ”försvarare” av verksamheten.Samordnarens professionskaraktär analyseras genom jämförelser med två teorier: dels Roine Johanssons teori om strukturella dimensioner för gräsrotsbyråkrater inom rena myndigheter som försäkringskassan och arbetsförmedlingen, och dels Mats Börjesson & Eva Palmblads samt Annette Carstens teori om den nutida välfärdsarbetarens språkliga praktik. Analysen visar att samordnaren framstår som en gräsrotsbyråkratisk profession med tämligen stort handlingsutrymme, men därutöver som en gränsöverskridande ”hybridprofession” vars insats till stor del består i ett konsensusarbete i relation till klienter, samverkande organisationsrepresentanter, arbetsgivare hos vilka klienterna arbetstränar, samt i relation till betalningsmakten (i första hand försäkringskassan).I rapportens senare del fördjupas diskussionen om samordnaren som en profession som inte endast fokuserar på klientens förmåga och vilja, utan även på dennes spontana lust. Samtidigt framstår ArbetsDax som ett försök att utveckla välfärdsarbetets organisation i riktning bort från forna tiders omyndigförklarande socialpolitik, bland annat genom att skapa den nya professionen samordnare.
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| 4. |
- Gilissen, Herman Kasper, et al.
(författare)
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A framework for evaluating the effectiveness of Flood Emergency Management Systems in Europe
- 2016
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Ingår i: Ecology & Society. - 1708-3087. ; 21:4
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Tidskriftsartikel (refereegranskat)abstract
- Society is faced with a range of contemporary threats to everyday life, from natural and technological hazards to accidents and terrorism. These are embodied within integrated emergency management arrangements that are designed to enhance preparedness and response to such incidents, and in turn facilitate a prompt recovery. Such arrangements must be inherently dynamic and evolve as new threats emerge or as existing threats change. An example of the latter is the changing nature of flooding, which is projected to increase in both frequency and severity with climate change. Recognizing this evolving threat, we focus on the evaluation of the effectiveness of domestic Flood Emergency Management Systems (FEMS) as components of integrated emergency management arrangements. Despite the extensive body of literature that documents success conditions of so-called effective emergency management more broadly, there have been only a few attempts to construct a comprehensive evaluation framework to support objective assessment and cross-country comparison. Addressing this gap, we formulate an evaluation framework specifically tailored to the study of FEMS in Europe, which is then provisionally applied to the study of FEMS in England (UK), France, the Netherlands, Poland, and Sweden. Important differences are observed in how FEMS have evolved in relation to differing contextual backgrounds (political, cultural, administrative, and socio-economic) and exposures to flood hazard. From this provisional assessment, a number of opportunities for, and constraints to, enhancing the effectiveness of FEMS in Europe are discerned. The evaluation framework thus serves as an important stepping stone for further indepth inquiry, and as a valuable tool for future comparative study.
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| 5. |
- Hedlund, Daniel, 1982-, et al.
(författare)
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Challenges in the Guardianship of Unaccompanied Minors Seeking Asylum
- 2018
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Ingår i: The International Journal of Children's Rights. - : Brill. - 0927-5568 .- 1571-8182. ; 26:3, s. 489-509
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Tidskriftsartikel (refereegranskat)abstract
- In this paper we explore the research literature relating to the guardianship of unaccompanied minors seeking asylum. In particular, we seek to find out what type of dilemmas have been identified by research concerning the guardianship of unaccompanied minors, and the focus that the literature has therefore taken. A comprehensive search of identified databases was conducted. Ultimately, 38 publications were selected for analysis. The review was qualitative and inductive. The results of the review suggest that research has identified and focused on challenges in the form of diverging policy such as gaps and inconsistencies in guardianship institutions, as well as challenges in balancing different objectives concerning the guardianship role, such as conflicting interest in the guardianship assignment or between different actors involved in protecting the child’s interest.The conclusion is that different configurations of guardianship institutions, as well as the identified challenges for practice, appear to be related to the welfare state model. Therefore, future research concerning guardianship for unaccompanied minors needs to move beyond legal sources and policy documents by focusing on empirically informed research on the relationship between child care/protection, principles of assessing the best interest of the child and the welfare state systems.
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| 6. |
- Andrighetto, Giulia, et al.
(författare)
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Peer effects on compliance with extortive requests
- 2020
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Ingår i: PLOS ONE. - : Public Library of Science. - 1932-6203. ; 15:4, s. 1-17
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Tidskriftsartikel (refereegranskat)abstract
- We conduct laboratory experiments to study peer effects on compliance with extortive requests. To this aim, we use an “extortion game” with multiple victims. In agreement with our hypothesis, our results show that when the information on peers’ behavior is available, compliance with appropriative requests is triggered by conformism among victims rather than by punishment. Moreover, we find that extorted sums are rather small, requests are proportional to the victim’s earnings, similar across victims, and are significantly lower when the extorter self-selects into this role. Punishment is rare, but effective. Finally, our results indicate that fairness concerns matter even in a context of extra-legal taxation, shaping both extorters’ requests and victims’ compliance.
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| 7. |
- Szekely, Aron, et al.
(författare)
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Countering Protection Rackets Using Legal and Social Approaches : An Agent-Based Test
- 2018
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Ingår i: Complexity. - : Hindawi Limited. - 1076-2787 .- 1099-0526.
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Tidskriftsartikel (refereegranskat)abstract
- Protection rackets cause economic and social damage across the world. States typically combat protection rackets using legal strategies that target the racketeers with legislation, strong sentencing, and increasing the presence and involvement of police officers. Nongovernmental organizations, conversely, focus on the rest of the population and counter protection rackets using a social approach. These organisations attempt to change the actions and social norms of community members with education, promotional campaigns, and discussions. We use an agent-based model, which draws on established theories of protection rackets and combines features of sociological and economic perspectives to modelling social interactions, to test the effects of legal and social approaches. We find that a legal approach is a necessary component of a policy approach, that social only approaches should not be used because they lead to large increases in violence, and that a combination of the two works best, although even this must be used carefully.
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| 8. |
- Bäck, Hanna, et al.
(författare)
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When Do Women Speak? A Comparative Analysis of the Role of Gender in Legislative Debates
- 2019
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Ingår i: Political Studies. - : SAGE Publications. - 0032-3217 .- 1467-9248. ; 67:3, s. 576-596
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Tidskriftsartikel (refereegranskat)abstract
- Do female representatives participate less often in legislative debates, and does it matter which topic is debated? Drawing on the role incongruity theory, we hypothesise that women take the parliamentary floor less often because of the gender stereotypes that are likely to guide the behaviour of party representatives. Such underrepresentation is less likely to be present when debates are dealing with policy areas that can be characterised as feminine. By referring to critical mass theory, we expect women to participate less in debates if they are members of parties with fewer female representatives. The results of an analysis of speechmaking among members of parliament in seven European countries show that female members of parliament are less represented in legislative debates, especially when debates deal with topics that can be characterised as masculine. Furthermore, the effect of gender on speechmaking clearly varies across parties. However, the pattern does not follow the logic derived from critical mass theory. Instead, female members of parliament take the floor less often when they are members of parties with many female representatives.
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| 9. |
- Heyward, Clare, et al.
(författare)
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A free movement passport for the territorially dispossessed
- 2016
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Ingår i: Climate justice in a non-ideal world. - Oxford : Oxford University Press. - 9780198744047 - 9780191804038 ; , s. 208-226
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- Clare Heyward and Jörgen Ödalen focus on the need for institutional reform to address climate-related injustice for a particular group of victims. They are concerned with the potential lacuna in international law concerning those citizens of states whose entire territories could be submerged by rising sea levels. Heyward and Ödalen refer to these as the the ‘territorially dispossessed’ and argue that they should be provided with a ‘Passport for the Territorially Dispossessed’ which gives its holder a right to choose their new nationality. They compare their proposal with competing ‘quota’ schemes and argue that the PTD is less unjust because its principle of free choice allows the territorially dispossessed to retain a larger measure of control over their destiny.
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| 10. |
- Bamvita, Jean-Marie, et al.
(författare)
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Childhood predictors of adult psychopathy scores among males followed from age 6 to 33
- 2017
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Ingår i: Journal of criminal justice. - : Elsevier BV. - 0047-2352 .- 1873-6203. ; 53, s. 55-65
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: Psychopathic traits are associated with multiple negative outcomes. The present prospective, longitudinal study identified associations of childhood factors with adult psychopathy scores.Methods: 311 men, aged, on average, 33 years, were assessed using the Psychopathy Checklist-Revised (PCL-R). Predictors included neighbourhood deprivation, parents' characteristics, teacher ratings of behaviour at ages 6, 10 and 12, and academic performance at age 12. Hierarchical linear regression models were computed to identify predictors at different ages of PCL-R total and facet scores.Results: Age 33 PCL-R total and facet scores were significantly, and independently, associated with father's and mother's criminality and mother's age at participant's birth when teacher ratings of childhood behaviours and mathematics marks were included in the models. Anxiety was negatively associated with facet 1 scores at age 6. At age 12, 22% of the variance in facet 2 scores was predicted by father's violent convictions, mother's age and criminal charges, and reactive aggression. Facet 3 scores were associated with mother's age (marginally), inattention, and reactive aggression. Facet 4 scores were associated with father's violent criminality, mother's age, conduct probleins, inattention, and reactive aggression.Conclusion: Etiological research and prevention programs should focus on antecedents of psychopathic traits present in early childhood.
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