| 1. |
- Kristoffersson, Eleonor, 1972-
(författare)
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Value Added Tax as a Legal Transplant
- 2021
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Ingår i: Intertax. - : Wolters Kluwer. - 0165-2826 .- 1875-8347. ; 49:2, s. 186-197
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Tidskriftsartikel (refereegranskat)abstract
- In this article, Value Added Tax (VAT) is examined as a legal transplant. The legal transplants theory relies on the assumption that legal transplants are the primary driver behind legal change. In order to establish whether this is the case for VAT, the distribution of VAT across the world is examined. This spread, however, should be evaluated against the different legal VAT families that may be identified around the world in order to determine if the identity of the transplanted system remains. That said, VAT families vary over time, and there is no specified definition of different VAT families. The establishment of the relevance of studying VAT as a legal transplant may feasibly lead to a discussion on whether a legal transplant approach is appropriate for comparative research in VAT since such an approach entails a risk for too much emphasis on similarities. The fact that statutes appear to be similar does not necessarily mean that the law is the same due to various factors such as legal culture. However, with an awareness of the inadequacies of the legal transplants approach as a method for comparative studies, the approach may provide valuable insight into explaining the similarities and differences in VAT.
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| 2. |
- Gerell, Manne, et al.
(författare)
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Open drug markets, vulnerable neighbourhoods and gun violence in two Swedish cities
- 2021
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Ingår i: Journal of Policing, Intelligence and Counter Terrorism. - : Informa UK Limited. - 1833-5330 .- 2159-5364. ; 16:3, s. 223-244
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Tidskriftsartikel (refereegranskat)abstract
- Gun violence is a serious issue in many countries across the globe. It has been shown that there is an elevated risk for a further shooting nearby within a short time span of a shooting incident, so-called near-repeat patterning. The present study presents new evidence on near-repeat patterning in Sweden, with a focus on neighbourhoods which the police have labelled as ‘vulnerable’ – deprived neighbourhoods where criminal networks have a large impact on local communities. Such neighbourhoods tend to have open drug markets, and to have high levels of gun violence. The present paper analyses the association of open drug markets and vulnerable neighbourhoods with gun violence and near-repeat patterning of gun violence in two Swedish cities. Our findings suggest that gun violence is strongly concentrated on open drug markets in vulnerable neighbourhoods, and that those locations in addition exhibit high risks for repeat shootings after an initial shooting event. We propose that the police can use this knowledge to improve practices to prevent or disrupt gun violence.
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| 3. |
- 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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| 4. |
- Sturup, Joakim, et al.
(författare)
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Increased Gun Violence Among Young Males in Sweden : a Descriptive National Survey and International Comparison
- 2019
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Ingår i: European Journal on Criminal Policy and Research. - : Springer Science and Business Media LLC. - 0928-1371 .- 1572-9869. ; 25:4, s. 365-378
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Tidskriftsartikel (refereegranskat)abstract
- This population-based time-trend study examines gun violence rates among males in Sweden during the years 1996 to 2015 and compares the rate in Sweden to other Western European countries. Data were collected from six registries and are presented descriptively per 100,000 inhabitants. The risks among males in Sweden increased considerably in both lethal and non-lethal gun victimization and perpetration. Among males aged 15 to 29 there was a five-fold increase in risk for victimization in lethal and non-lethal gun violence during the 20-year observation period. In a comparative perspective the rate of gun homicide victimization among males 15 to 29 years was higher in Sweden compared to other Western European countries, while the risk for males over age 30 was at an average level. Based on the results of this study we conclude that gun violence among young males in Sweden has been on the rise and is at a high level compared to other Western European countries. The development of gun violence in Sweden can be characterized as endemic, prevalent in both population and socially vulnerable areas.
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| 5. |
- Skrinjar, Monica, et al.
(författare)
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Underdogs, rebels, and heroes : Crime narratives as a resource for doing masculinity in autobiographies
- 2020
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Ingår i: Sociologisk forskning. - Huddinge : Sociologisk Forskning, Swedish Sociological Association. - 0038-0342 .- 2002-066X. ; 57:3-4, s. 289-311
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Tidskriftsartikel (refereegranskat)abstract
- This article shows how autobiographies of famous, socially well-established men (re)produce hegemonic masculinity through narratives of offending; how masculine performance is age graded; and that masculinity constructions are accomplished both via what is said and what is not said. The autobiographies of the footballer Zlatan Ibrahimović, the former high jumper Patrik Sjöberg and Sweden’s most famous criminologist, Professor Leif G.W. Persson, are analysed. Common to all three is that they openly describe a variety of crimes they have committed. These three men are highly respected in Sweden and none of them is considered as “a criminal” in general opinion. This article shows that crime can be a resource for doing masculinity even for famous, successful and highly respected men. The crime narratives in these autobiographies tell us something about the culturally accepted representations of masculinity that may not just pass as possible, but even as desirable.
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| 6. |
- Forkby, Torbjörn, Professor, 1965-, et al.
(författare)
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Problemlösningarnas eviga nu : Om trygghetsfrämjande och brottspreventiva partnerskap
- 2023
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- Under senare år har det lokala brottsförebyggande arbetet oftast kopplats samman med breda trygghetsfrågor och hanterats inom olika partnerskap mellan organisationer som Polisen, socialtjänsten, skolan och fritidsförvaltningen. Den här boken är resultatet av ett flerårigt forskningsprojekt där förutsättningar och innehåll i det brottsförebyggande och trygghetsfrämjande arbetet undersökts. Här ges ingående skildringar av vad de lokala brottsförebyggarna ställs inför, hur svårt det kan vara att omsätta riktlinjer och rekommendationer från nationell nivå och hur de gör när de tar sig an och konkretiserar sitt uppdrag i vardagsarbetet.Skådeplatserna utgörs i boken av Ronna i Södertälje, Botkyrka i Stockholm, Hjällbo i Göteborg samt Araby i Växjö, alltså områden omtalade som särskilt utsatta. Som sådana återkommer de ofta som exempel på områden där gängkriminalitet, marginalisering och parallella samhällsstrukturer utvecklats, såväl i medierna som i den politiska diskussionen.Vi vänder oss till alla verksamma inom det expanderande brottsförebyggande och trygghetsfrämjande fältet. Boken är även relevant för polis- och socionomutbildningar och inte minst alla andra som är intresserade av hur samhället agerar och bör agera för att förebygga brott i utsatta områden.
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| 7. |
- Kitsakis, Dimitrios, et al.
(författare)
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Бүлэг 1 Эрх зүйн үндэслэл (Chapter 1: Legal foundations)
- 2024
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Ingår i: 3DКАДАСТРЫН ШИЛДЭГ ТУРШЛАГУУД (Best Practices 3D Cadastres). - Copenhagen : International Federation of Surveyors (FIG). - 978 87 92853 64 6 ; , s. 1-67
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- Гурван хэмжээст (3 D үл хөдлөх хөрөнгийн талаарх ойлголт, үзэл баримтлалууд 90 ээд онысүүл үеэс эхлэн газар зохион байгуулалтын баримт бичиг болон судалгааны бүтээлүүдэдтусах болсон билээ. Өнөө цагт бид 3 D кадастрын талаар хийгдсэн судалгаа, өргөн цархүрээтэй ойлголт, шилд эг туршлагуудыг олон ном, судалгааны бүтээлүүдээс харж болно.Хэдий тийм боловч ихэнх улс орнуудад 3 D үл хөдлөх хөрөнгийн эрх зүйн зохицуулалтуудыгнарийвчлан тодорхойлж 3 D кадастрын системийг эрхлэх асуудал одоо хүртэл нарийншийдэгдэ эгүй, судлагдаагүй хэвээр байна.Энэ бүлэгт Европ, Хойд болон Латин Америк, Ойрх Дорнод, Австралийн нийт 15 өөр эрхзүйн орчин дахь 3 D үл хөдлөх хөрөнгийн үзэл баримтлалыг зохиогчдын өөрсдийнх ньүндэсний туршлагад тулгуурлан харьцуулан авч үзсэн болно. Түүнчлэн Герман, Франц,Скандинав з эрэг өөр өөр ялгаатай иргэний эрх зүйн орчин дэх 3 D кадастрын системийнжишээг авч үзсэн нь эдгээр улстай ижил төрлийн эрх зүйн систем хөгжсөн бусад орнуудад3D кадастрын системийг нэвтрүүлэхэд тус нэмэр болох буй заа. Гэхдээ эдгээр жишээ, сайнтуршлагууд нь 3 D кадастрын системийг нэвтрүүлэх, хэрэгжүүлэх гэх мэт өөр өөр үе шатандявж байгааг анхаарна биз ээ. Энэ нь 3 D үл хөдлөх хөрөнгийн үзэл баримтлал, 3 D кадастрынсистемийг нэвтрүүлэхэд тулгамдаж буй асуудлуудыг тодорхойлоход хувь нэмэр оруулахынзэрэгцээ тухайн эрх зүйн орчинд хараахан бий болоогүй байгаа бэрхшээл, асуудлуудыгурьдчилж харахад илүү дөхөм болгож байна.Түүнчлэн та бүхэнд хүргэхийг зорьсон дараагийн асуудал бол тухайн улс бүрийн эрх зүйнорчин болон кадастрын систем дэх 3 D гэж тодорхойлсон кадастрын объектуудын онцлог,шинж чанаруудыг илүү тодотгон тайлбарлах юм. Мөн 3 D кадастрын системтэй улсорнуудаас э хлээд 3 D кадастрын системийг нэвтрүүлэх сонирхолгүй байгаа улс орнуудынжишээ, туршлагад дүн шинжилгээ хийж 3 D кадастрын объектын мөн чанар, үзэл баримтлал,бүртгэлийн зохицуулалтын тогтолцооны ялгааг харуулжээ. Тус бүтээлд дээр дурдсан улсорнуудын 3 D кад астрын эрх зүйн үзэл баримтлалд дүн шинжилгээ хийх замаар 2014 ондДубайд болсон 3 D кадастрын олон улсын 4 р хурлын эрх зүйн салбар хуралдааныхэлэлцүүлэгт хөндөгдсөн асуудлуудыг үргэлжлүүлсэн болно. Үүний үр дүнд 3 D үл хөдлөххөрөнгийн тухай одоо байгаа эрх зүйн тогтолцоо, үзэл баримтлал, ойлголтуудыг тоймложхөрөнгийн тухай одоо байгаа эрх зүйн тогтолцоо, үзэл баримтлал, ойлголтуудыг тоймлож тэдгээрийн ижил төстэй болон ялгаатай байдлыг тайлбарласан байна. Төгсгөлд нь цаашид тэдгээрийн ижил төстэй болон ялгаатай байдлыг тайлбарласан байна. Төгсгөлд нь цаашид хэрхэх арга замыг танилцуулж, тухайн улсын болон олон улсын хэмжээнд 3хэрхэх арга замыг танилцуулж, тухайн улсын болон олон улсын хэмжээнд 3D D кадастрын кадастрын систсистемийг нэвтрүүлэхэд хууль тогтоомжид нь ямар нэмэлт өөрчлөлт оруулах шаардлагатай емийг нэвтрүүлэхэд хууль тогтоомжид нь ямар нэмэлт өөрчлөлт оруулах шаардлагатай талаар судалгааны үндэслэл боловсруулах шаардлагыг тодорхойлжээ.талаар судалгааны үндэслэл боловсруулах шаардлагыг тодорхойлжээ.
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| 8. |
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| 9. |
- Macassa, Gloria, et al.
(författare)
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Common Problems! and Common Solutions? - Teaching at the Intersection Between Public Health and Criminology : A Public Health Perspective
- 2024
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Ingår i: Annals of Global Health. - : Ubiquity Press. - 2214-9996. ; 90:1
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Tidskriftsartikel (refereegranskat)abstract
- Public health and criminology share similar current and future challenges, mostly related to crime and health causation, prevention, and sustainable development. Interdisciplinary and transdisciplinary approaches to education at the intersection of public health and criminology can be an integral part of future training in areas of mutual interest. Based on reflections on teaching criminology students, this viewpoint discusses the main interconnections between public health and criminology teaching through the public health lens. The paper discusses potential challenges associated with interdisciplinarity and transdisciplinarity. Among these challenges is communication across the different fields and their perspectives to be able to achieve the desired complementarity at the intersection of the two disciplines.
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| 10. |
- Novo-Corti, Isabel, et al.
(författare)
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Walking from imprisonment towards true social integration: Getting a job as a key factor
- 2015
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Ingår i: Journal of Offender Rehabilitation. - London : Taylor & Francis Group. - 1050-9674 .- 1540-8558. ; 54:6, s. 445-464
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Tidskriftsartikel (refereegranskat)abstract
- Employment is one of the most effective mechanisms for inclusion, especially for groups who have a high risk of social exclusion such as the inmate population. This study analyzes data collected from in-depth interviews with 22 prisoners in an intermediate position (between prison and full freedom, classified as third grade) in two social integration centers and two prisons in Galicia, an autonomous community in northern Spain. The results show that the availability of a strong social and family network is a key factor in obtaining employment after prison; without this network, self-employment is a good choice.
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