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- Hagen, Johannes, 1986-
(författare)
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Essays on Pensions, Retirement and Tax Evasion
- 2016
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Essay I: This essay provides an overview of the history of the Swedish pension system. Starting with the implementation of the public pension system in 1913, it outlines the key components of each major pension reform up until today along with a discussion of the main trade-offs and concerns that policy makers have faced. It also describes the historical background of the four largest occupational pension plans in Sweden and the mutual influence between these plans and the public pension system. Essay II: Despite the fact that the increasing involvement of the private sector in pension provision has brought more flexibility to the pay-out phase of retirement, little is known about the characteristics of those who choose to annuitize their pension wealth and those who do not. I combine unique micro-data from a large Swedish occupational pension plan with rich national administrative data to study the choice between life annuities and fixed-term payouts with a minimum payout length of 5 years for 183,000 retiring white-collar workers. I find that low accumulation of assets is strongly associated with the choice of the 5-year payout. Consistent with individuals selecting payout length based on private information about their mortality prospects, individuals who choose the 5-year payout are in worse health, exhibit higher ex-post mortality rates and have shorter-lived parents than annuitants. Individuals also seem to respond to large, tax-induced changes in annuity prices. Essay III: This essay estimates the causal effect of postponing retirement on a wide range of health outcomes using Swedish administrative data on cause-specific mortality, hospitalizations and drug prescriptions. Exogenous variation in retirement timing comes from a reform which raised the age at which broad categories of Swedish local government workers were entitled to retire with full pension benefits from 63 to 65. The reform caused a remarkable shift in the retirement distribution of the affected workers, increasing the actual retirement age by more than 4.5 months. Instrumental variable estimation results show no effect of postponing retirement on the overall consumption of health care, nor on the risk of dying early. There is evidence, however, of a reduction in diabetes-related hospitalizations and in the consumption of drugs that treat anxiety.Essay IV (with Per Engström): The consumption based method to estimate underreporting among self-employed, introduced by Pissarides and Weber (1989), is one of the workhorses in the empirical literature on tax evasion/avoidance. We show that failure to account for transitory income fluctuations in current income may overestimate the degree of underreporting by around 40 percent. Previous studies typically use instrumental variable methods to address the issue. In contrast, our access to registry based longitudinal income measures allows a direct approach based on more permanent income measures. This also allows us to evaluate the performance of a list of instruments widely used in the previous literature. Our analysis shows that capital income is the most suitable instrument in our application, while education and housing related measures do not seem to satisfy the exclusion restrictions.
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- Helin, Jenny, 1972-
(författare)
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Living moments in family meetings : A process study in the family business context
- 2011
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This dissertation studies meetings from a process perspective. Such an approach, which can be labelled ‘process organisation studies’ is promising in that it directs attention to social processes continuously in the making. The thesis builds on the current development in process organisation studies in two ways. The first centres on an elaboration on key assumptions of approaching organisational life from a process perspective. I here bridge process organisation studies with Bakhtin’s work on dialogue into a dialogical becoming perspective. This perspective calls for a distinct way of understanding processes of becoming which makes it possible to explore meeting practices as situated, emerging and relational world-making activities. The second is a comprehensive processual account based on a collaborative field study with two owner families. Organised meetings held in a family that owns a business (or several) has proved to be of importance for family business longevity in that the family members can help to develop strong family relations and a healthy business. In this setting, where people are dealing with that which is often most important to them in life, such as their identity, work, family relationships and future wealth, a process approach is useful since it helps to understand the emotionally loaded, complex and intertwined issues at stake.What emerges as central in understanding movement and flow is the need to understand the here and now moments in meetings. I refer to these moments as ‘living moments’ as a reminder of the once-occurring, unique and momentary transformation that can take place between people in such encounters. Thus, the living moment is the moment of movement.
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- Heuman, Johannes, 1980-
(författare)
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The Quest for Recognition : The Holocaust and French Historical Culture, 1945–65
- 2014
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis investigates the development of Holocaust remembrance in France, taking the activities of the Centre de documentation juive contemporaine in Paris as its focus. By looking at the construction, function, and reception of Holocaust narratives in the twenty years following the end of the War, it shows how remembrance took shape within French historical culture, and, conversely, how representations of the genocide influenced France’s national-historical culture.Despite the lack of an established name of this genocide, two principal narratives can be distinguished during the two first post-war decades. The most important has been called the affirmative narrative, which served to confirm the post-war French republic and positive relations between Jews and non-Jews. The project to build the Tombeau du Martyr Juif Inconnu, Europe’s first major Holocaust institution to combine a research centre, museum, and a memorial, embodied this way of representing the genocide.A functional perspective on historical culture has been employed to contextualise the representations of the Holocaust, and to trace the historical-cultural shifts and the various interests and needs that propelled them. History-writing in the late 1940s, for example, was related to a moral use of history, influenced by the war crimes trials, whereas the dawning political radicalisation in the 1960s prompted public protests against antisemitism where the Holocaust had a legitimating function.The thesis proposes that the development of Holocaust remembrance in France was a gradual process, not primarily dictated by sharp turning-points such as the Eichmann trial in 1961. By associating the genocide with heroic aspects in the French historical culture, and avoiding the conflicting heritage of the Vichy regime, the quest for recognition of the Jewish experiences was successful in the late 1950s and 1960s.
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- Lindqvist, Gunilla
(författare)
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Who Should do What to Whom? : Occupational Groups´Views on Special Needs
- 2013
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The overall aim of this thesis is to increase our knowledge of different occupational groups´ views on work with children in need of special support. This is explored in four separate studies.The first study investigates the views of occupational groups in preschools and schools in one municipality. A questionnaire was handed out to all personnel (N=1297) in the municipality in 2008 (72.5 % response rate). The second study explores the views of educational leaders (N=45) in the same municipality. Questionnaire # 2 was distributed in 2009. All the educational leaders responded to the questionnaire. The third study describes the views of different occupational groups concerning special educational needs coordinators´ (SENCOs) role and work. This was highlighted by comparing responses from questionnaire #1 and # 2. Responses concerning SENCOs´ work were also added using a third questionnaire. This questionnaire was handed out in 2006 to chief education officers (N=290) in all municipalities in Sweden. The response rate was 90.3%. Finally, the fourth study presents five head teachers´ descriptions of their work with special needs issues. Study four was a follow-up study of questionnaire # 2. These head teachers were selected because of their inclusive values and because they seemed to be effective according to certain criteria. They were interviewed in January 2012.The results reveal a number of interesting findings. For example, there are both similar and different views among the occupational groups concerning work with children in need of special support. A majority of the respondents in all groups state that children´s individual deficiencies is one common reason why children need special support in preschools/schools. Differences between the occupational groups become especially visible regarding their views of SENCOs‟ work.Critical pragmatism (Cherryholmes, 1988) is applied as a theoretical point of departure. Skrtic´s (1991) critical reading and analysis of special education relative to general education is specifically used to interpret and discuss the outcome of the studies. Additionally, Abbott´s (1988) reasoning concerning the “division of expert labor” is used to discuss the occupational groups´ replies concerning “who should do what to whom”.The findings in the studies are contextualized and theoretically interpreted in the separate articles. However in the first part of this thesis (in Swedish: Kappa), the theoretical interpretations of the empirical outcome are discussed in more detail and the results are further contextualized and synthesised. Inclusion and premises for inclusive education are also discussed in more depth in the first part of the present thesis.
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- Nilsson Dahlström, Åsa, 1967-
(författare)
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Negotiating Wilderness in a Cultural Landscape : Predators and Saami Reindeer Herding in the Laponian World Heritage Area
- 2003
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The UNESCO appointment of the Laponian World Heritage Area in 1996 meant that Sweden accepted the assignment of protecting both the cultural and natural values of this area for all mankind and all generations to come. Located in northern Sweden, Laponia had previously been protected for its natural values only, but the 1996 appointment determined that the local Saami reindeer herding culture should also be preserved. Since the goals of preserving nature and culture in Laponia do not easily combine, negotiations between the concerned parties must be held over important matters. This thesis deals with the ways in which "nature" and the "environment" are negotiated within the environmental disources that concern Laponia. The discourses analysed include such disparate, and yet interconneted, themes as Laponian environmental constraints, management control, predator policies, sustainable development, the perception of wilderness and cultural landscapes and the role of reindeer-herding Saami in the management of nature. The discourses also reflect a number of broad topics including the preservation of biodiversity and the role of indigenous peoples in modern nature conservation policies. Local Saami reindeer herders often find themselves caught between the expectation placed upon them by the majority society to engage in environmentally friendly reindeer herding, and the existing requirement to engage in rational reindeer herding. Local Saami reindeer herders must therefore negotiate their claims between the polarised positions of being indigenous people engaging in a traditional activity based on immemorial rights, and of being modern food producers in need of high-tech equipment and with a wish to develop their reindeer herding business on their own terms.
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- Sevastik, Per
(författare)
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Informell modifikation av traktater till följd av ny sedvanerätt och praxis : En studie mot bakgrund av FN-stadgans innovativa utveckling
- 2002
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis deals with the issue concerning the influence of customary international law on treaty law. Its main purpose is to analyse the interaction between the two most important sources of international law: custom and treaties. In this respect two objectives are set forth. The first is to examine the potential power of customary international law and what actual mechanisms involve informal modification of treaties. The second is to describe informal modification within a treaty regime. Does the process within the regime involve customary international law? The author argues that there is a distinction between informal modification in the light of subsequent customary international law and subsequent practice that develops within a treaty regime.The issue of how to assess the so-called "innovations" of the UN Charter is also described in this thesis. These "innovations' can be seen as either informal modifications of the Charter, or as new interpretations of the "same old rule". Thus, if practice within the Charter regime develops sub lege it is a question of interpretation. If practice develops contra legem a de facto modification may occur. The instances of de facto modifications are, however, rare and in most cases the Charter is interpreted sub lege and in both cases with no involvement of customary international law. Nevertheless doctrine treats these incidents interchangeably, i.e. as customary law. The International Law Commission Draft on the Law of Treaties provided that a treaty may be modified by subsequent practice in the application of the treaty establishing their agreement to that effect. Although this provision was not included in the text of the Vienna Convention, informal treaty modification by subsequent practice of the parties is generally considered to be a rule of customary law.
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