| 1. |
- Karlsson-Tuula, Marie, 1961-
(författare)
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Rekonstruktion av företag inom insolvenslagstiftningens ramar : en jämförande studie av svensk och amerikansk insolvensrätt
- 2001
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Insolvency law is the rooth of commercial and financial law because it obliges the legislator to chose. There is not enough money to go round so the law must chose who to pay. The law must always decide who is to bear the risk so there is always a winner and a loser. The insolvency law has been at the policy agenda in many countries in the last years. In France, Germany, Italy, Japan and other countries have the legal frameworks changed from liquidation procedures to reorganization business. The legal situation in Sweden has also changed from compositions to reorganization business, lagen om företagsrekonstruktion. The key issues are to encourage the formal proceeding by enlarging the debtors control of the business and by inroads creditors rights, in which case the proceeding is pro-debtor.This dissertation compares Swedish and American Bankruptcy Codes with respect to similarities and differences at macro- and micro perspectives. Chapter 11 Reorganization Business in America provides a corporate rehabilitation model, which has been used in other countries. The dissertation also compares the use of the concepts of - the purpose, - the function and - the direction of Swedish and American Bankruptcy Laws in order to establish whether the law is pro-debtor or pro-creditor. The key indicators of whether the rescue proceeding is pro-debtor or pro-creditor include; - How easy it is to enter the rescue proceeding. Debtor's incentives to commence proceeding, freeze on executions and liquidation petitions, impact on security, impact on title of finance, impact on set-off and netting, impact on contract rescissions and lease forfeitures. Disclaimer and abandonment, ability to replace the management, financing of the rescue, scope of the rehabilitation plan. It is argued that the optimal bankruptcy law can be achieved if the law purpose, the function and the law direction relate to each other in Sweden, in both reorganization business and in the liquidation code and it also compared with the American Bankruptcy Code. According to my opinion this is important both in a national and international context.The dissertation also deals with debtor's contract in an insolvency situation in reorganization business and in liquidation. Swedish Laws are compared to the American Bankruptcy Code and point out similarities and differences. In the American Bankruptcy Code there is a special section 365 § BC dealing with executory contract, this section is nearly the same for both the reorganization- and liquidationproceedings. The contracts must be unperformed which means the obligation of both the bankrupt and the other party in the contract are so far unperformed that the failure of either to complete performance would constitute a material breach excusing the performance of the other. If the contract is unperformed the debtor has the possibility to chose if the contracts shall be assumed, assumed and assigned or rejected. Section 365 § BC requires the court to consider whether assumption of the contract in question will further be needed in either rehabilitation or liquidation of the bankruptcy estate. The court reviews the financial impact of the estate and if it is benefiting becoming administratively obligated to perform. The court also review if is best to breach the contract. In Sweden we have different sections which regulate the situation. One section in our reorganization law, lagen om företagsrekonstruktion, we also have two special sections in the law of Sale of Goods, which deals with contract when a debtor became insolvent or file for reorganization business. But we don't have any section in our liquidation law, konkurslagstiftningen, which in my opinion is very strange. We also have a problem with the legislation about swaps and netting which are regulated in a special law, lagen om handel med finansiella intrument. Particular attention is given to the advantages and disadvantages of the existing rules in Swedish legal system compared with 365 § in American Bankruptcy Code. From a national point of view such section should preferably include all types of contract in only one section which is nearly the same as the American model of section 365 §.
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| 2. |
- Grylin, Hanna, 1984-
(författare)
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Passivitetsrätten vid skattetillägg
- 2019
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- When a taxpayer fails to fulfill the obligation in Chapter 30 Section 1 and Chapter 31 Section 3 of the Swedish Tax Procedure Act, skatteförfarandelagen (2011:1244), the STPA, to submit information about his or her taxable income, he or she becomes liable to pay a tax surcharge. Decisions about tax surcharges can be made in both administrative and criminal proceedings. In fact, decisions on tax surcharges may be made due to a taxpayer’s passiveness during a criminal tax procedure, regardless of the intent. However, the European Court on Human Rights has established that a person’s silence is not, in itself, sufficient proof for a conviction. This causes a tension between the obligation to submit information about taxable income and the right to silence and the right against self-incrimination in the Swedish tax surcharge procedure.The purpose of this thesis is to analyze the relationship between the Swedish system of tax surcharge and the right to silence and the right against self-incrimination according to the ECHR, the EU Charter, Article 3 Section 1 (e) of Directive 2012/13/EU and Article 7 of Directive 2016/343/EU. The method used to analyze these problems and discuss solutions combines a legal dogmatic method with an autonomous interpretation of the right to silence and the right against self-incrimination. The analysis shows that problems occur after the point where a taxpayer has been charged with a criminal offence according to the autonomous meaning of the concept. This point in time corresponds to the point in time when action is taken by the Swedish Tax Agency that has a substantial impact on the taxpayer. The analysis also shows that if a tax surcharge is levied only because of a taxpayer’s silence, after that point, there has been a violation of the right to silence and the right against self-incrimination according to the autonomous meaning.The conclusion of the thesis is that there is a need for an amendment to the STPA, which reinforces the autonomous meaning of the right to silence and the right against self-incrimination in the Swedish tax surcharge procedure. This includes new rules in the STPA, which define 1) a duty for the Swedish Tax Agency to inform taxpayers about the right to silence and the right against selfincrimination, 2) the scope of the taxpayer’s obligation to submit information about taxable income in relation to the right to silence and the right against selfincrimination and 3) rules on exemption from tax surcharge when it violates the right to silence and the right against self-incrimination.
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| 3. |
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| 4. |
- Lunell, Erika, 1966-
(författare)
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Okonventionella varumärken : - form, färg, doft, ljud
- 2007
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This dissertation deals with new types of marks – shape marks, colour marks, feel marks, hologram marks, motion marks, sound marks, scent marks and taste marks – which, as an option or complement to conventional word or figure marks, are being increasingly used as trade marks in the market place. This trend gives rise to legal and practical questions related to the application of already established trade mark principles in the new context. These questions are the topic of the present investigation. Two issues are studied more closely: the concept of distinctiveness and that of graphic representation.To function as a trade mark a sign must be capable of distinguishing goods or services of one undertaking from those of others. For this, a link must be established between the mark and the goods or services. A problem is that an unconventional sign often conveys functional or decorative messages in addition to the trade mark message. The problem of conflicting messages given by a mark is discussed in some detail, as well as the situation where multiple marks are used in relation to one and the same product. A special problem is that the mark sometimes may not be perceptible to the consumer until after the point of sale. An analysis is also presented of the conflict between the right of the trade mark owner to use, e.g., a colour mark, and the public interest in leaving free certain signs for everyone to use.In order to define the subject of protection, a trade mark application must include a graphic representation of the mark for which registration is sought. As a consequence of the interpretation by the European Court of Justice, the requirement of graphic representation today effectively blocks certain types of marks from being registered. It is suggested that the technical development now may motivate a generalization of the requirement, to include also other methods of representation.
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| 5. |
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| 6. |
- Hoffmann, Jeanna, 1970-
(författare)
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Tvångsvård av gravida missbrukare till skydd för fostret
- 2023
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Researchers have pointed out the association between exposure to alcohol during pregnancy and damage to the foetus. The offspring show an increased perinatal mortality and morbidity rate. Other substances may also cause foetal damage but without any typical adverse effects. Over the years, the issue of widening the scope of the Swedish Substance Abuse Act (LVM) to encompass a protection of the foetus has been discussed. A change in law raises many questions including the conflict of interest between woman and foetus.The purpose of the thesis is twofold. Firstly, to investigate how LVM is interpreted and applied when a pregnant woman is considered for coercieve care and if there is reason to clarify the law's application. Secondly, to discuss the appropriateness of an extension to include explicit protection of the foetus taking into account the handling of the foetus in historical legislation.The legal dogmatic method is used to analyse LVM and its practical application is investigated by analysing case law from county administrative courts.A legal dogmatic approach is also used to look in to the handling of the foetus on decisive points in public administrative law, penal law, civil law, international and constitutional law. A review of the historical law-making is performed to see if this may serve as a complementary way of understanding the conceptual development of the legal person.I find, that a change of LVM would not per se alter the idea of general legal capacity beginning at the moment of birth. A scrutiny of the law as well as the law in action does not prove that it is necessary to extend the coercive law to encompass a protection explicitly of the foetus as an independent ground for coercive measures.A future change of law should focus on optimal care for the pregnant woman, because this would be advantageous for the foetus as well.Based on the study results, I propose changes in existing law to optimize the care in cases of coercive measures.To this effect the content quality and duration of the care and an option for appealing not only of the decision of coercive measures as such but also of the care content should be elaborated further.
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| 7. |
- Börrefors, Johanna, 1973-
(författare)
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En essä om estetisk efterrättelse
- 2007
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Meads centrala påstående var att medvetandet uppstår mellan människor. Det individuella subjektet framträder därmed som en effekt. Jag har lyft fram det faktum att Miget - agenten snarare än subjektet - föregår och ingår i den sociala interaktionen. I och med det föregår Miget subjekt/objekt distinktionen vilken blir relevant först när interaktionen är en realitet. Den biologiska organismen, kroppen (i interaktion) föregår alltså medvetandet. Miget som kropp och organism betonas i avhandlingen för att tydliggöra den skillnad som föreligger mellan Mig och Jag. Jaget som bild och reflektion är, som vi har sett, något annat än det faktiska agerandet. Sören Kierkegaards skillnad mellan lidelse (det genuina engagemanget) och reflektion (det beräknande och överlagda) - där lidelsen förutsatte det djupaste deltagande och reflektionen distans - har fungerat som en parallell. Jaget är den envisa försanthållaren av den estetiska efterrättelsen, det lidelsefulla deltagandets absoluta motpol, i en mening tomt. Detta behov av att identifiera sig själv som något kan ses som ett sätt att - med formen som utgångspunkt - sträcka sig efter gemenskap men också som ett sätt att hålla livet - innehållet - på avstånd. Den metaforblinde estetikern uppfattar eller erkänner inte representationen som en representation, att Jaget är det representerade Självet och inte Självet. Estetisk efterrättelse utgår från klyftan - mellan Miget och Jaget - i den meningen att skillnaden mellan objektet och bilden av det (eftersträvansvärda) ignoreras. Att legitimera en gestaltning är alltså inte detsamma som att verifiera ett sakläge. Jean-Paul Sartre nämndes som exempel. Som barn tycks han ha likställt sig fullt ut med en generaliserad andre. Sartre var enbart Jag, spegelbilden av andras tankar om honom. Hur vida det var omgivningen, situationerna eller tingen som fordrade estetisk efterrättelse av Sartre är oklart, klart är att det var svårt för honom att inte tillmötesgå kraven eftersom hans eget värde var underordnat dem. Operativsystemet GNU/Linux har fungerat som parallell: operativsystemet GNU/Linux kontra tecknet GNU/Linux. Jag har lyft fram estetisk efterrättelse som en infallsvinkel på normer. Med socialpsykologins perspektiv har jag ringat in problematiken. Symbolmiljön - med sitt språk- och skådespel - har fungerat som en skärningspunkt mellan individ och samhälle, detta föränderliga fokus med sin individuella motsvarighet i förhållandet mellan Jaget - som en generaliserad andre - och Miget, existensen. En symbolmiljö består av gemensamma nämnare vari samma sociala verklighet råder. Värdeomdömen framstår där som objektiva. Att tillägna sig en symbolmiljö - ett förhållningssätt - är ungefär detsamma som att navigera efter ett slags yttre ”kompass”. Den yttre kompassen anger hur vi bör vara, bete oss, vad vi bör leta efter och hur vi bör betrakta det vi ser. Också ramnormsystemet får sin betydelse härigenom. Antingen överensstämmer andra genom sina ting och gester med ens egen symbolmiljö eller också inte. Människan kan rent av sägas stå - och falla - med de associationer hon ger upphov till hos mottagaren. Estetisk efterrättelse är form framför innehåll, en bild uppbyggd av symboler i den meningen att man inte vill associeras med något som man inte också kan identifiera sig med.
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| 8. |
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| 9. |
- Andersson, Jeanette, 1968-
(författare)
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Omsorgsplikt och god sed i avtal om shipmanagement
- 2018
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Under Swedish law a service provider’s performance is pervaded by a duty of care (Swe: omsorgsplikt). The study deals with the meaning and significance of the duty of care in a ship management contract under which a shipmanager undertakes to carry out one or several management services in respect of the vessel as agents for and on behalf of a shipowner. The study is mainly focused on the shipmanager’s duty of care and duty to perform the management services in accordance with sound ship management practice as set out in the standard ship management agreement SHIPMAN 2009.The first aim of the study is to analyze and systematize the shipmanager’s duty of care in a ship management agreement. The second aim of the study is to analyze what it means to provide management services in accordance with sound ship management practice. Thirdly, the shipmanager’s duty of care is examined in relation to a service provider’s general duty of care in long term commercial relationships. To achieve these aims, a number of research questions are examined, namely:Regarding the meaning and extent of a shipmanager’s duty of care: What is the relevance and meaning of a service provider’s duties to act in accordance with the mandate and in the interest of the client, to follow the client’s directions, to perform the service professionally, to act with care when choosing a counterparty to the prospective contract, to take good care of the client’s property, and to give account for the services?Regarding the question of sound ship management practice: How does the shipmanager’s duty of care differ from the duty to perform the management services in accordance with sound ship management? Which duties to act with care and in accordancewith sound ship management practice could be required from the shipmanager as regards specific ship management processes such as the vessel operating budget, the vessel operating report, and the use of safety and quality management systems.In addition, the sanctions and legal consequences of a breach of the duty of care are analyzed briefly.The study is based on a problem- and interestoriented methodological approach with teleological considerations and weighing of different interests. Also, the study of the meaning and significance of the shipmanager’s duty of care includes certain internal as well as external comparative elements. A number of different theories of the duty of care are examined and analyzed.The conclusions of the study are summarised in Chapter 8. One general conclusion is that the shipmanager’s duty of care and duty to perform the management services in accordance with sound ship management practice could be viewed and serve as a management control function towards the interests of the contractual promise, the contractual relationship as well as the interest of sustainability respectively.
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| 10. |
- Berg, Joel, 1984-
(författare)
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Fullmakten och dess uppkomst : Särskilt om huvudmannens viljeförklaring och tredje mans befogade tillit
- 2023
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- In Sweden, opinions have long been divided on the meaning of the agency concept of authority and its basis. Due to a number of judgments from the Swedish Supreme Court, the discussion has been given renewed relevance. The dissertation investigates the question of the origin of authority. By using a legal dogmatic method, relevant sources are identified and analyzed in order to determine the content of current law.The dissertation first describes the development of authority in Swedish law and the purpose and function of authority rules. For there to be an act of authorization, it is required that the person who performs a legal act does so in the name of another. However, the exact meaning of acting in the name of another has proved to be far from obvious. The concept is central to the act of authorization, which is why it is also defined within the framework of this dissertation.The concept of declaration of intent, which plays a central role in the creation of authority, is also discussed. This is because there are divided opinions as to whether there are any subjective requirements on the principal or recipient for a declaration of intent to be considered to exist.Finally, the grounds for authority that have been identified in the dissertation are presented by analyzing the potential grounds identified within the framework of the dissertation.
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