| 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. |
- Sköld, Johanna, 1976-, et al.
(författare)
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När välfärdssamhället gör fel : De vanvårdade och upprättelsens gränser
- 2021
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Ingår i: Arbetarhistoria. - Huddinge, Sweden : Arbetarrörelsens arkiv och bibliotek. - 0281-7446. ; 179-180:3-4, s. 92-101
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- This article addresses the Swedish state’s process to provide redress for historical abuse in out-of-home care. The aim is to illuminate how the current state’s responsibility for past child abuse is negotiated in such processes. In Sweden, a temporary financial redress scheme was in effect 2013-16, which compensated fewer than every second applicant. The article demonstrates that the political ambition to recognize symbolically and acknowledge the victims’ suffering and the past society's betrayal of them resulted in unintended consequences when translated into a legal bureaucratic process. The logic of a court assessment is based not on recognition but on establishing legal liability. In the end, redress came to focus on what the state could be deemed responsible for in the past and how modern legal principles could be harmonized with a compensation scheme designed to compensate those for wrongdoings which cannot be redressed by current tort law.
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| 3. |
- Frankelius, Per
(författare)
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Innovationen som tog skruv
- 2015
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Ingår i: Läkartidningen. - Stockholm : Läkartidningen Förlag AB. - 0023-7205 .- 1652-7518. ; 112:20–21, s. 985-987
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- Läkaren och professorn emeritus Per-Ingvar Brånemark avled 20 december 2014. Han etablerade området osseointegration, strukturell förbindelse mellan levande ben och ytan av ett artificiellt material, som i dag utnyttjas för allt från höftleder och fästelement för silikonproteser till hörapparater. 2011 fick Brånemark priset European Inventor Award i kategorin Lifetime achievement av det europeiska patentverket. Men processen från uppfinning till berömmelse var tidvis turbulent – både i medicinskt och ekonomiskt perspektiv.
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| 4. |
- Mešić, Nedžad, 1983-
(författare)
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Framing solidarity in the unionisation of undocumented migrant workers
- 2017
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Ingår i: Reimagineering the nation. - Bern : Peter Lang Publishing Group. - 9783631715185 - 9783631715208 - 9783631715192 ; , s. 303-325
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Bokkapitel (refereegranskat)abstract
- This chapter explores the capacity of two Swedish trade union initiatives, SAC Syndicalists and LO-TCO centre, to extend solidarity to undocumented migrant workers. The author asks what solidarity linkages have been established since the shift of millennia and what obstacles encountered in forging solidarity between workers with strong versus weak legal status. He illuminates the emergence of a transformative form of solidarity, which may open for protection of new groups of disadvantaged workers.
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| 5. |
- 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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| 6. |
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| 7. |
- Biszczanik, Kamila, 1984-
(författare)
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Fängelsets historia
- 2018. - 1
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Ingår i: Kriminalvården. - Lund : Studentlitteratur AB. - 9789144125787 ; , s. 19-30
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 8. |
- Hiort af Ornäs Leijon, Lena, et al.
(författare)
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Skattesystemet : övningsbok
- 2022. - 2
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- Denna övningsbok innehåller mer än 120 övningsuppgifter med svar som är utförligt kommenterade. Den hjälper användaren att ta steget från teori till tolkning och tillämpning. Den skapar förutsättningar för en fördjupad förståelse för och överblick över skattesystemets samtliga delar, såsom inkomstskatt, moms och punktskatter. I undervisnings- och inlärningssammanhang kan övningsboken kompletteras med Skattesystemet. Lärobok som följer samma disposition, samt Skattelagboken. På så sätt utgör den en del i ett komplett undervisningspaket i skatterätt. Förutom i undervisning kan boken användas av alla som i yrkes- eller privatliv kommer i kontakt med skatter och som vill fördjupa sina kunskaper om skattesystemet. Skattesystemet. Övningsbok bygger på sin uppskattade föregångare Övningar i skatterätt. Den andra upplagan utgör en uppdatering och en varsam omarbetning av den första upplagan.
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