| 1. |
- Behrendt Jonsson, Britta, 1973-
(författare)
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The Solvency II Capital Requirement for Insurance Groups : On the Tension Between Regulatory Law and Company Law
- 2018
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Since 2016, supervision of insurance undertakings in the European Union has been based on the Solvency II legal Since 2016, supervision of insurance undertakings in the European Union has been based on the Solvency II legal framework. Insurance undertakings that are part of an insurance group must be sufficiently capitalized both at company level and at group level. For the calculation of the group solvency capital requirement, insurance groups are regarded as if they were a single economic entity, whereas company and insolvency law apply a legal entity perspective and focus on each single company that is part of a group. The underlying expectation that excess own funds within a group will be used to support a group undertaking in financial difficulties is not reflected by a corresponding legal obligation.This tension between regulatory and company law is discussed in the thesis. The rules on the calculation of the group solvency requirement and the eligibility of own funds at group level are analyzed against the background of German and Swedish company law and possible solutions to align the two areas of law are discussed de lege lata and de lege ferenda. Despite the full harmonization approach of the Solvency II Directive and the aim of reaching supervisory convergence throughout the EU, the study reveals differences in the application of Solvency II in Germany and Sweden.
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| 2. |
- Nelson, Maria
(författare)
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Utflyttning av aktiebolag : en analys i ljuset av den internationella skatterätten och EU-rätten
- 2010
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- I avhandlingen analyseras skattekonsekvenserna för utflyttande aktiebolag. Studien bygger på svensk skatterätt, skatteavtalsrätt och EU-skatterätt men även på internationella jämförelser och tysk och brittisk praxis om hemvist. Med hjälp av bla utländsk doktrin om utflyttningsbeskattning av fysiska personer analyseras huruvida utflyttningsbeskattning av aktiebolag är förenlig med skatteavtalsrätten. Bland andra artiklarna 1-7, 15 och 21 OECD:s modellavtal analyseras. Svenska och utländska skatteavtal används i exemplifierande syfte i analysen. OECD:s modellavtal med tillhörande kommentar i dess olika versioner analyseras bla i syfte att begreppsbestämma vad en person med hemvist är. Beaktandet av olika versioner av modellavtalet gör att studien kan tillämpas även på skatteavtal ingångna före 2010 års modellavtal. Rättspraxis om utflyttning av aktiebolag är ytterst begränsad. Regeringsrätten har i princip bedömt rättsfrågan enbart i ett mål medan EU-domstolen överhuvudtaget inte bedömt den. Däremot har EU-domstolen avkunnat flera domar som behandlar utflyttningsbeskattning av fysiska personer. En central fråga är därför om vägledning kan sökas i dessa domar för bedömningen av om utflyttningsbeskattningen är förenlig med EU-rätten. En annan är innebörden av C-81/87 Daily Mail. Andra frågor av intresse är om EU-domstolens allmänna praxis på företagsbeskattningens område kan tillämpas när det är fråga om utflyttning, vilken dess innebörd i sådana fall är i förhållande till utflyttningssituationen och vilka tolkningar som kan göras av de domar om aktiebolags etableringsfrihet som inte behandlar skatterätt. Är utflyttningsbeskattning förenlig med skatteavtals- och EU-rätten? Gör den nya anståndsregleringen den förenlig med skatteavtals- och EU-rätten? Vad innebär uttrycken platsen för den verkliga ledningen och hemvist? Vilket är EU-rättens förhållande till skatteavtalen?
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| 3. |
- Ullman, Harald
(författare)
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Försäkring och ansvarsfördelning : Om förhållandet mellan försäkring och kommersiella leverans- och entreprenadavtal
- 1999
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis discusses the relationship between risks in commercial supply and construction contracts. on the one hand, and risk coverage via insurance, on the other hand. Despite the close link which, in fact, exists between companies' standard purchase agreements and the insurance they hold, few concrete signs of this can be seen. Most standard agreements in Swedish industry outside the building trade and the transport sector lack provisions requiring insurance to be effected by the parties involved. The thesis analyses the existing combined business insurance from the standpoint of the sale of goods. The examination shows that the parties to a purchase agreement who take into account the scope for risk coverage offered by this insurance can select new principles for the division of liability Risks and risk coverage in CAR and EAR contracts are described in the thesis in order to show how a well-developed interaction between risk-taking and insurance cover can be achieved in standard contracts. Different methods of apportioning risk between the parties to a contract are described, followed by a discussion of the links of these methods to insurance. The exclusion of liability in a standard contract can be assessed in the light of the existing insurance cover. The thesis sets out a number of examples of legal practice outside Sweden where an exclusion of liability has been judged to be unreasonable. Contractual provisions about the obligation of a party to effect and make use of insurance has a bearing on the division of liability between the parties. On the other hand, the division of liability agreed by the parties affects their access to insurance cover. An account is finally given of how the division of liability can be implemented through subrogation by the insurer against the party responsible. The examination shows not only that commercial all risks insurance, machinery breakdown insurance and business interruption insurance has an important task to fulfil as a means of covering risks in commercial contracts, but also that the exclusion in liability insurance of pure financial loss is not practical. The parties to an agreement should specify to a greater degree what should be covered by their insurance contracts to avoid the risk of provisions relating to the obligation to effect insurance not having the intended effect. The limitation of liability exposure by a party through the use of exclusions of liability in a supply contract has proved to have littleeffect on the cost of insurance cover. On the other hand, increased risks in a contract can affect the cost of the insurance cover. In conclusion, a description is given of how a new kid of all risks insurance could cover certain important losses relating to the sale of goods and that the liability insurance should also be extended to provide for the basic coverage required. Greatly improved interaction between purchase risks and insurance is desirable. Such an interaction presupposes the development by the insurance companies of new and greatly simplified insurances.
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| 4. |
- 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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| 5. |
- 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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| 6. |
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| 7. |
- Edvardsson Stiwne, Elinor, 1947-
(författare)
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Förändringsprocesser i kommunal organisation : En studie av organisering och meningsskapande i två förvaltningar
- 1997
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Planned change is exercised at different stages; planning, implementation and evaluation. The point of departure for this study is the planning stage of an organisational change in a local government. The planning stage is divided into three theoretical stages; anticipation, culmination and the aftermath. The aim of the study is to inquire into how sense making processes and anticipation of the future were constructed and put into play by two groups, in two different departments during the time that the authorities were planning, communicating and deciding on a new organisation. The groups were selected on such differentiating criteria as tasks, group size, composition and localisation. One group consisted of eight councillors at a local authority housing department. The participants were located at the town hall. The other group consisted of 25 supervisors and administrators in the department for the care of the elderly and the handicapped. The participants in the group were located in local districts. Using an interpretative approach, the data is constantly analysed and interpreted within the theoretical frame of reference of structuration theory, theories of social identity, inter group relations and organisational communication. The results indicate that at the planning stage ideological structures are salient as they are put into play in communication and action. The conclusions made point to the fact that sense making processes are contextual, grounded identity creation and that these processes lie at the heart of how changes are anticipated and how organising strategies are being negotiated.
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| 8. |
- Härkönen, Elif, 1975-
(författare)
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Aktiemarknadsbolagets informationsgivning : särskilt om amerikansk och svensk reglering av selektiv information på sekundärmarknaden för värdepapper
- 2013
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- In my dissertation I examine the disclosure obligations of publicly listed corporations on the securities markets. I adress these issues within both the American and Swedish legal contexts. The purpose of this doctoral dissertation is to determine the current state of Swedish law in regards to the regulation of disclosures in publicly listed corporations. I also examine if there is a need of improvement in regards to the Swedish regulation of disclosures by publicly listed corporations. The study is mainly focused on securities law, although some corporate law rules, closely related to the regulation of disclosures on the stock market, are also examined. The subject of this study is corporate disclosures on the secondary market, including both disclosures in financial reports and ad hoc disclosures. In the study, selective disclosures by corporations are examined more in detail. An evaluation is also made of the regulation of damages in securities disclosure cases. It is argued that a proper protection of investors requires that investors have the right to seek redress for damages accrued to them by misleading disclosures. In the study it is proposed that the Swedish legislators enact new tort rules in Swedish law regulating investors’ right to seek redress for pure economic loss resulting from false or misleading corporate disclosures.
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| 9. |
- Larsson, Kjerstin, 1955-
(författare)
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Mellanchefer som utvecklar : om förutsättningar för hållbart utvecklingsarbete inom vård och omsorg
- 2008
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Syftet med avhandlingen är att beskriva, analysera och diskutera vilka organisatoriska och interorganisatoriska förhållanden som har betydelse för mellanchefers möjlighet att driva hållbar verksamhetsutveckling. Avsikten är att studera samspelet mellan organisatoriska och interorganisatoriska förhållanden kopplat till mellanchefers förändringskompetens. Forskningen har skett inom ramen för ett omfattande nationellt FoU-projekt inom vård och omsorg. Projektets syfte var att arbeta med ett hållbart utvecklingsarbete som byggde på en bred delaktighet bland anställda och chefer.Studien är en kvalitativ studie med ett interaktivt förhållningssätt, vilket innebär en ambition att forska med de berörda inom ramen för en gemensam kunskapsbildning. Den interaktiva forskningen strävar efter att vara till praktisk nytta, men framförallt är syftet att bidra tillteoriutvecklingen. De datainsamlingsmetoder som använts är arbetsplatsbesök, intervjuer, ”critical incident”-metoden, reflektions-PM (inom ramen för två utbildningar), analysdialog- och reflektionsseminarier, informella samtal samt återföringsträffar. Ett antal gemensamma aktiviteter har anordnats inom ramen för det nationella projektet, vilka även har fungerat som datainsamling och gemensam analys, såsom nationella konferenser, styrgruppsmöten m.m.Avhandlingens resultat visar att mellancheferna inom vård och omsorgssektorn kan ha en strategisk roll i verksamhetsutvecklingen. Avsikten med min forskning har inte varit att generalisera resultaten i traditionell mening, men att visa på mekanismer och förutsättningar för mellancheferna vid organisering av utvecklingsarbetet. De organisatoriska villkoren – i form av ekonomi, ansvar, befogenheter, professionalisering och företagskultur – påverkar starkt mellanchefernas förutsättningar att driva ett utvecklingsarbete. Min forskning visar på intressanta möjligheter för mellancheferna när det gäller att åstadkomma en vertikal och horisontell integrering av utvecklingsarbetet. Det finns exempel på hur mellanchefer kunnat påverka och utnyttja dessa förutsättningar för att skapa ett handlingsutrymme i organisationen för att driva ett utvecklingsarbete. De har använt sig av målstyrning, skapat utrymme för lärande och reflektion samt skapat en organisationskultur som stöder utveckling. De interorganisatoriska förutsättningarna – i form av externt nätverk, forskarstöd och partsamverkan – har varit viktiga för mellancheferna i deras utvecklingsarbete.
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| 10. |
- Moqvist, Louise, 1971-
(författare)
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Ledarskap i vardagsarbetet : en studie av högre chefer i statsförvaltningen
- 2005
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The study aim at describing and analysing the practices of and conditions for senior managers in public administration, as well as which similarities and differences are in existence both within and between authorities in this respect. The practices of senior managers are studied in the light of two dimensions, one explicit that comprises the values, ideologies, interests, knowledge and feelings that senior managers express, as well as an executed dimension that encompasses physical activities, what managers do, how the work is executed, where work is done and with whom they work. These dimensions of managerial practices are studied with a special focus on leadership. The aim of this study can also be understood as to describe and analyse pedagogical processes (influence processes as well as learning and development processes) in a senior manager's work.The study has a multiple case study design comprising eight different authorities. Two sub-studies have been performed, one interview study consisting of 31 senior managers and one observation study comprised of six of these managers.The results show that leadership is a well-known concept, that great value is ascribed to it, that there is unanimity on the meaning of leadership as well as this meaning having changed over time. The results in the form of descriptions of managers' work show that there are many similarities between the managers in the study. For example, the work to a great extent is a question of interplay with other individuals and that in this social dimension the prerequisites for learning and developing processes exist. The study shows too that managers have a certain amount of room for action and that in their work managers take into consideration several different dimensions of contexts in the performance of their work. The managerial work is finally described in terms of an explicit and an implicit context with regard to the public character of the work involved.One conclusion is that there are differences between managers' conceptions of leadership that is executed. These differences can be understood by considering the background consisting of the simultaneous existence of normative respective experiential patterns of practice described in the study as the non-uniform work.Furthermore, the results indicate differences among the authorities but that these are small in relation to differences within the authorities. Thus the results can be interpreted as the immediate context in the form of a number of personal/local preconditions to a greater extent being formed for managerial work in relation to a more peripheral context.In this light, leadership is defined as a social, influence, learning and developmental process, which is executed as implicit and explicit work within the framework for a structural, an institutional and a subjective fields.
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