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2.
  • Hagbert, Pernilla, Dr, 1986-, et al. (author)
  • Futures Beyond GDP Growth : Final report from the research program 'Beyond GDP Growth: Scenarios for sustainable building and planning'
  • 2019
  • Reports (other academic/artistic)abstract
    • A future society no longer based on economic growth – what would that look like?The research program “Beyond GDP Growth: Scenarios for sustainable building and planning” (www.bortombnptillvaxt.se) is a strong research environment funded by the Swedish Research CouncilFormas, which has run between 2014 and 2018. In collaboration with societal partners, the program hasgathered researchers from diferent disciplines to explore key issues and conditions for planning for asustainable future beyond GDP growth. This is a relevant contribution to a largely under-researchedarea, where few scientific studies have explored what a sustainable society could look like, and what asustainable economy that is not based on growth might actually mean.In economic and political discussions, the notion of continuous economic growth is often taken forgranted and seen as a prerequisite for a safe and sustainable societal development. At the same time,a blind faith in and expectations surrounding growth can constitute a threat to the development of asustainable society if growth declines. Also an optimistic prognosis from the OECD indicates that it islikely that future GDP growth will be lower than what has come to be seen as the normal level duringthe second half of the 20th century. Declining economic growth could mean risks for increased socialgaps and unemployment. However, economic models show that the possibilities for handling these risksincrease if there is an awareness of them, and if this is addressed politically. Therefore, it is important tonot just assume continued economic growth, but to plan also for alternative scenarios.A starting point for the research program has been an understanding of the significant transitionsneeded to approach a safe and just operating space for humanity within planetary boundaries. Fourgoals that should be met in order to consider the societal development sustainable were specified: twoenvironmental goals related to climate and land use, and two social goals regarding power, influence andparticipation, and welfare and resource security.Four scenarios for Sweden 2050 were developed, which show the diferent directions society could taketo reach the set sustainability goals. The scenarios illustrate future societies that do not have to build onthe current economic logic, but that instead are centred around four alternative strategies:Collaborative EconomyLocal Self-SufciencyAutomation for Quality of LifeCircular Economy in the Welfare StateSo, can we reach the selected sustainability targets in the four future scenarios? A transformation ofhistorical proportions are needed – and it needs to start immediately. According to the sustainabilityassessment conducted within the project, the environmental goals of climate and land use can be reachedin all scenarios, even though it demands changing multiple parameters at the same time. Nothing pointsto it being impossible or generally difcult to achieve the social goals in the four scenarios, however theremight be diferent aspects that are particularly tricky. There are both development potentials and risks,which can be diametrically opposite for diferent social groups and parts of the country, depending onthe local prerequisites.Many diferent images of sustainable futures are needed. The scenarios should be seen as a tool fordiscussion and analysis when it comes to planning for a sustainable societal development beyondGDP growth. They challenge notions of what is possible, what changes that can and should be made,6what decisions that are needed and what should be prioritized. The scenarios all suggest a largechange compared the current development trajectory, and for example all point towards the need forredistribution of resources. It might involve economic resources, but could also relate to power andinfluence over production, or the possibility to use land for production of food, materials and energy.This redistribution could happen according to diferent principles in the diferent scenarios.In all the scenarios, the consumption of goods and of meat is reduced. Flight travel also needs to bedrastically reduced to reach the climate target. There is furthermore a need for reducing the constructionof both housing and road infrastructure, although to varying extents in the four scenarios. Other aspectssuch as working hours, the organization of welfare systems, the characteristics of the built environmentand the amount of infrastructure needed are on the other hand diferent in the diferent scenarios.The research program has explored what a development that isn't based on economic growth, in linewith the strategies that are depicted in the scenarios, would mean for rural as well as urban conditions.Three case study municipalities were selected with regards to their diferent geographical location,built form, economic development and size of the population: Övertorneå, Alingsås and Malmö. Insome sub-studies in these diferent contexts, descriptions emerged of cognitive as well as structuralbarriers, a sense of powerlessness and a weak capacity for transition among diferent actors. This isconnected to expectations and general assumptions regarding growth, partly irrespective of the context.Municipalities and companies to a large extent plan for and expect a societal development that buildsupon a further expansion of infrastructure, transport and consumption. Despite visions for sustainabledevelopment, in practice this often leads to a reproduction of current unsustainable structures and waysof life.At the same time, specific empirical studies within the project point toward stories of self-sufciency,of regional upswings and that the population is more important than GDP. There is an increasedawareness and a multitude of examples of experimenting with new sustainable practices that constituteseeds for change. Critiques against planning for continuous growth is being taken more seriously andclearer political visions are demanded. New forms of organizing the economy, society and welfare arealso being developed. Some examples include working from a perspective on socio-ecological justice,integration of sustainability targets in all planning, and developing new roles for consumers andproducers. These ideas can be seen as windows of opportunity, but also show that change can happenwithin the current system.The future means change. In this research program, we point towards some possible futures that aimat reaching certain sustainability targets. The scenarios and the discussion and analysis that they havebrought about show that there is an opportunity to move towards a sustainable development withmaintained or even increased well-being – provided that the understanding of well-being is based onother values than those of our current society. For these possible future trajectories to gain support,there is a need of political instruments and measures that actively drive the development towards a justand safe operating space for humanity
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  • Finnveden, Göran, et al. (author)
  • Policy instruments towards a sustainable waste management
  • 2013
  • In: Sustainability. - Basel : MDPI AG. - 2071-1050. ; 5:3, s. 841-881
  • Journal article (peer-reviewed)abstract
    • The aim of this paper is to suggest and discuss policy instruments that could lead towards a more sustainable waste management. The paper is based on evaluations from a large scale multi-disciplinary Swedish research program. The evaluations focus on environmental and economic impacts as well as social acceptance. The focus is on the Swedish waste management system but the results should be relevant also for other countries. Through the assessments and lessons learned during the research program we conclude that several policy instruments can be effective and possible to implement. Particularly, we put forward the following policy instruments: “Information”; “Compulsory recycling of recyclable materials”; “Weight-based waste fee in combination with information and developed recycling systems”; “Mandatory labeling of products containing hazardous chemicals”, “Advertisements on request only and other waste minimization measures”; and “Differentiated VAT and subsidies for some services”. Compulsory recycling of recyclable materials is the policy instrument that has the largest potential for decreasing the environmental impacts with the configurations studied here. The effects of the other policy instruments studied may be more limited and they typically need to be implemented in combination in order to have more significant impacts. Furthermore, policy makers need to take into account market and international aspects when implementing new instruments. In the more long term perspective, the above set of policy instruments may also need to be complemented with more transformational policy instruments that can significantly decrease the generation of waste.
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4.
  • Finnveden, Göran, et al. (author)
  • Policy Instruments towards a sustainable waste management
  • 2016
  • In: Solid waste management: Policy and planning for a sustainable society. - : Apple Academic Press. - 9781771883740 - 9780429091650 ; , s. 185-246, s. 185-246
  • Book chapter (other academic/artistic)
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  • Pettersson, Andreas, 1973- (author)
  • Out and about in the welfare state : the right to transport in everyday life for people with disabilities in Swedish, Danish and Norwegian law
  • 2015
  • Doctoral thesis (other academic/artistic)abstract
    • The aim of this thesis is to identify how a social citizenship for people with disabilities is shaped bythe normative structures in the Swedish, Danish and Norwegian law governing their right to transportin everyday life. The thesis deals with three types of transport provided by the public to private individuals: transport services, car allowances, and cash benefits for reimbursing transport costs forpeople with disabilities. For each provision, the focus of the study is directed by the followingquestions:– Is there a rights/duties relationship between the public and the individual? Who is eligible forprovision? How does public funding impact entitlement? Who is obliged to provide? What are thelegal guarantees for entitlement?Despite objectives within Nordic law and policy that people with disabilities should be compensated for their impairments, and allowed to lead independent and autonomous lives, the results from the thesis show that the various transport provisions do not fully realize this. The legal relations between the public and those with needs for transport in their everyday lives are characterized by control, scrutiny and questioning. In order to protect the public budgets from costs, the eligibility criteria in the law are so constructed as to ensure that only certain needs for transport, and only some impairments, can meet them. The national, regional and municipal governments, and the administrative courts, subject people with disabilities to intrusive inquiries regarding personal details and other circumstances in their lives, in order to be able to judge which needs for transport are to be considered legitimate and which are not.The thesis shows that the individual rights to, especially, Swedish and Norwegian transport provisions are poorly protected against political decisions to cut funding. Local and regional self-governance isan interest that always competes with individual legal rights and make them weaker, irrespective of whether these rights can be appealed in administrative courts.The conclusion in the thesis highlights how a social citizenship is shaped in the law governing the right to transport for people with disabilities, and that this social citizenship does not reinforce independence and individual autonomy for those who are dependent on the various provisions tomeet their needs for transport in their everyday lives.
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8.
  • Svenfelt, Åsa, et al. (author)
  • Scenarios for sustainable futures beyond GDP growth 2050
  • Other publication (other academic/artistic)abstract
    • The idea of continued economic growth is increasingly questioned and critically analysed on the basis of its potential negative sustainability impact. Along with the critique, visions and strategies for alternative systems need also be brought onto the agenda. The aim of this paper is to present the qualitative content of scenarios that explore sustainability strategies for Swedish society when economic growth is not seen as an end in itself, and the goal is instead other values/goals that society might wish to achieve. Multi-target backcasting scenarios are developed, that illustrate future states in which four sustainability targets (climate, land use, participation and resource security) are to be attained. The focus of the four scenarios is: 1) collaborative economy, 2) local self-sufficiency, 3) automation for quality of life, and 4) circular economy in the welfare state. In the paper, we also present the process of the development of the scenarios and feedback from stakeholders. Although the focus is on Sweden, the process and scenarios should also be relevant for other similar countries. The scenarios are discussed in terms of their relevance and their purpose, the fulfilment of the sustainability goals and the multi-target approach.
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9.
  • Svenfelt, Åsa, et al. (author)
  • Scenarios for sustainable futures beyond GDP growth 2050
  • 2019
  • In: Futures. - : Elsevier Ltd. - 0016-3287 .- 1873-6378. ; 111, s. 1-14
  • Journal article (peer-reviewed)abstract
    • The idea of continued economic growth is increasingly questioned and critically analysed on the basis of its potential negative sustainability impact. Along with the critique, visions and strategies for alternative systems need also be brought onto the agenda. The aim of this paper is to present the qualitative content of scenarios that explore sustainability strategies for the Swedish society when economic growth is not seen as an end in itself, and instead the objective is other values/targets that society might wish to achieve. Multi-target backcasting scenarios are developed that illustrate future states in which four sustainability targets (climate, land use, participation, and resource security) are to be attained. The focus of these four scenarios is: 1) a Collaborative economy, 2) Local self-sufficiency, 3) Automation for quality of life, and 4) Circular economy in the welfare state. In the paper, we also present the process of the development of the scenarios, and feedback from stakeholders. Although the focus is on Sweden, the process and scenarios may also be relevant for other similar countries. The scenarios are discussed in terms of their relevance and their purpose, the fulfilment of the sustainability targets, and the multi-target approach.
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  • AbdGawad, Mohamed, et al. (author)
  • Decreased Neutrophil Apoptosis in Quiescent ANCA-Associated Systemic Vasculitis
  • 2012
  • In: PLOS ONE. - : Public Library of Science. - 1932-6203. ; 7:3
  • Journal article (peer-reviewed)abstract
    • Background: ANCA-Associated Systemic Vasculitis (AASV) is characterized by leukocytoclasis, accumulation of unscavenged apoptotic and necrotic neutrophils in perivascular tissues. Dysregulation of neutrophil cell death may contribute directly to the pathogenesis of AASV. less thanbrgreater than less thanbrgreater thanMethods: Neutrophils from Healthy Blood Donors (HBD), patients with AASV most in complete remission, Polycythemia Vera (PV), Systemic Lupus Erythematosus (SLE), Rheumatoid Arthritis (RA) and renal transplant recipients (TP) were incubated in vitro, and the rate of spontaneous apoptosis was measured by FACS. Plasma levels of cytokines and sFAS were measured with cytometric bead array and ELISA. Expression of pro/anti-apoptotic factors, transcription factors C/EBP-alpha, C/EBP-beta and PU.1 and inhibitors of survival/JAK2-pathway were measured by real-time-PCR. less thanbrgreater than less thanbrgreater thanResults: AASV, PV and RA neutrophils had a significantly lower rate of apoptosis compared to HBD neutrophils (AASV 50 +/- 14% vs. HBD 64 +/- 11%, p andlt; 0.0001). In RA but not in AASV and PV, low apoptosis rate correlated with increased plasma levels of GM-CSF and high mRNA levels of anti-apoptotic factors Bcl-2A1 and Mcl-1. AASV patients had normal levels of G-CSF, GM-CSF and IL-3. Both C/EBP-alpha, C/EBP-beta were significantly higher in neutrophils from AASV patients than HBD. Levels of sFAS were significantly higher in AASV compared to HBD. less thanbrgreater than less thanbrgreater thanConclusion: Neutrophil apoptosis rates in vitro are decreased in AASV, RA and PV but mechanisms seem to differ. Increased mRNA levels of granulopoiesis-associated transcription factors and increased levels of sFAS in plasma were observed in AASV. Additional studies are required to define the mechanisms behind the decreased apoptosis rates, and possible connections with accumulation of dying neutrophils in regions of vascular lesions in AASV patients.
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  • Andersson Skog, Lena, 1959-, et al. (author)
  • Between Family and Market – A Feminist Story about Individual versus Joint Taxation in Relation to Swedish Business Taxation 1928-1977
  • 2016
  • Conference paper (other academic/artistic)abstract
    • A general bias in most welfare states has been to use public revenues to deal with inequality in social and economic programmes. However, tax policies and regulatory tax reforms very seldom consider that gender norms and practices have had profound effects in shaping tax systems, which has become hindrance for achieving economic gender equality.By applying a gender perspective on family and business taxation we want to show that breadwinning and support of the family are common dominators for how the modern income taxation was constructed. A common understanding is that the consequence of this transformation from family economy to market economy also lead to a permanent and clear cut between these two spheres of economy. We will show that this idea of separation is more of a fiction than the reality.
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12.
  • Andersson-Sköld, Yvonne, et al. (author)
  • A framework for assessing urban greenery's effects and valuing its ecosystem services
  • 2018
  • In: Journal of Environmental Management. - : Academic Press. - 0301-4797 .- 1095-8630. ; 205, s. 274-285
  • Journal article (peer-reviewed)abstract
    • Ongoing urban exploitation is increasing pressure to transform urban green spaces, while there is increasing awareness that greenery provides a range of important benefits to city residents. In efforts to help resolve associated problems we have developed a framework for integrated assessments of ecosystem service (ES) benefits and values provided by urban greenery, based on the ecosystem service cascade model. The aim is to provide a method for assessing the contribution to, and valuing, multiple ES provided by urban greenery that can be readily applied in routine planning processes. The framework is unique as it recognizes that an urban greenery comprises several components and functions that can contribute to multiple ecosystem services in one or more ways via different functional traits (e.g. foliage characteristics) for which readily measured indicators have been identified. The framework consists of five steps including compilation of an inventory of indicator; application of effectivity factors to rate indicators' effectiveness; estimation of effects; estimation of benefits for each ES; estimation of the total ES value of the ecosystem. The framework was applied to assess ecosystem services provided by trees, shrubs, herbs, birds, and bees, in green areas spanning an urban gradient in Gothenburg, Sweden. Estimates of perceived values of ecosystem services were obtained from interviews with the public and workshop activities with civil servants. The framework is systematic and transparent at all stages and appears to have potential utility in the existing spatial planning processes.
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  • Andersson, Ulrika, et al. (author)
  • The unbounded body of the law of rape : the intrusive criterion of non-consent
  • 2018
  • In: Responsible selves. - : Routledge. - 9781315193656 - 075462160X - 9780815376514 ; , s. 331-352
  • Book chapter (peer-reviewed)abstract
    • In the judicial context, the law of rape is plied chiefly around two central concepts: force and non-consent. These concepts are analogues to male and female sexuality and lie at the heart of what may be described as the dichotomy of rape law. When force is part of the legislative definition of rape, non-consent seems to be used in case law as an instrument to decide whether force may be proven. On the contrary, when the legislative definition contains non-consent, force is generally looked at in order to prove non-consent.
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14.
  • Anheden, Marie, et al. (author)
  • Value chains for production of Renewable Transportation Fuels Using Intermediates
  • 2016
  • Reports (other academic/artistic)abstract
    • An increased share of renewable transportation fuels requires utilisation of new low-cost sources of bio-based raw materials other than what is currently used in the pulp and paper industry and for power and district heat generation in the bioenergy sector. Currently, proposed raw material includes forest residues (branches and tops), stumps, waste round wood and different by-products from pulp and pa-per industry and sawmills. Of these, forest residues and stumps have, by far, the largest potential for increased utilisation. However, these types of raw materials are often voluminous and heterogeneous and are difficult to handle in existing refineries for production of transportation fuels. The cost of transporting this type of raw material over large distances in order to supply a larger plant is often said to be high. This report includes an analysis of the possible advantages and disadvantages of transform-ing forest-based biomass to an intermediate product with a higher energy density that is more homo-geneous and easier to handle during transport and during final conversion to transportation fuel.Two value chains are investigated as case studies a) bio-SNG production using forest residues, bark and sawdust as raw material and b) bio-oil production from forest residues, lignin in black liquor and tall oil, which can be upgraded to transportation fuels at a refinery. In the study we have assumed that the conversion of the original biomass to an intermediate product mainly takes place at a pulp mill. The intermediate conversion technologies included for value chain a) are drying and pelletizing and for value chain b) pyrolysis and distillation. The final conversion to end product bio-SNG takes place in connection to a district heating system, and the final deoxygenation and upgrading of bio-oil to hydrodeoxygenated (HDO) oil takes place at an oil refinery. The value chains with intermediates are compared with value chains without intermediates where the entire conversion process to final product is located in connection to a district heating system in value chain a) and at a stand-alone plant near to a refinery in value chain b). The value chains are studied from a well-to-gate perspective, from extrac-tion of the forest biomass to produced bio-SNG/HDO bio-oil. A direct comparison between value chains for bio-SNG and bio-oil production should be avoided. They are based on different reference data that are not synchronized. A direct comparison between the chains should in addition be done in a well-to-wheel perspective.The results show that the initial hypothesis that local production of a more energy dense intermediate would reduce transportation costs could not be verified. The reason is primarily the introduction of a second transport step to transport the intermediate to the final conversion site in addition to the transport of the raw material. The transport costs are associated with relatively high fixed cost espe-cially for ship and train transport, so the introduction of a second relatively high fixed transport cost of the intermediate has a dominating effect. Further, it can be concluded that the transport cost make up a relatively small share of the total production cost of the final product, in the order of 10%, and in a few cases up to 20%. There is therefore a relatively small difference in total specific production cost for the final product between value chains with and without intermediates considering the level of uncer-tainty in the input data and the assumptions behind the scenarios studied.Summarizing, the results indicate that the production costs are highly sensitive to the economies of scale, oxygen content in the bio-crude oil and raw material costs (forest residues price or electricity price in the case where lignin is used as raw material). Transportation costs have, comparatively, a little effect in the total production cost.
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  • Arushanyan, Yevgeniya (author)
  • Environmental Impacts of ICT: Present and Future
  • 2016
  • Doctoral thesis (other academic/artistic)abstract
    • ICT is developing rapidly and is playing an increasingly important role in society. High expectations are placed on ICT in relation to sustainable development. In order to provide basis for decision-making and ensure that ICT is used in the best possible way for enabling sustainable development, the sustainability impacts of ICT need to be studied.This thesis aims to provide new knowledge on the environmental impacts related to ICT, to explore the potential of ICT to contribute to sustainability, and discuss ways of assessing environmental impacts of ICT. In order to fulfill the aim a literature review of existing LCA studies of ICT was done, an LCA case study of printed and online media was performed, a methodological framework for sustainability assessment of scenarios was developed and then applied for environmental assessment of future ICT societies.The results show that manufacturing and use phase are the life cycle stages contributing the most to the ICT environmental impacts. For online newspapers online distribution and content production may give significant contribution to the overall impact. User behavior was observed to be crucial for the results of comparisons of ICT solutions with their traditional counterparts.The following key issues were concluded to influence the environmental risks and opportunities in future ICT societies: energy mix, economic conditions, life styles, technology, and environmental ambitions, incentives and regulation. The potential of ICT for sustainability is affected by these key issues.A new methodological framework (SAFS) was developed for the assessment of future scenarios (societal level). Life cycle assessment (LCA) was used for assessment on a product level. Application of both methods, their benefits, drawbacks, and challenges of assessment were discussed. Both types of assessments were concluded to be important to support decision-making.
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  • Burman, Monica, Professor, 1962-, et al. (author)
  • En berättelse om uppkomst och fall av en kritisk rättsvetenskaplig genusmiljö
  • 2020
  • In: Dette brenner jeg for!. - Bergen : Fagbokforlaget. - 9788245033120 ; , s. 59-84
  • Book chapter (other academic/artistic)abstract
    • Detta kapitel innehåller en berättelse om och våra reflektioner kring erfarenheter av en påtvingad nedläggning under 2018 av forsknings- och utbildningsmiljön Juridiskt forum (Umeå Forum for Studies on Law and Society). Vi börjar i en meta-berättelse om utveckling, framgång, motstånd och fall. Ur denna berättelse har två teman utkristalliserats: Exkludering av genusrättsvetenskap från utbildning och forskning samt Genusrättsvetenskap och genusrättsvetenskapare som arbetsmiljöproblem(et). Dessa kontextualiseras som uttryck för den rättsdogmatiska traditionens motstånd mot de kritiska ontologiska och epistemologiska utmaningar som den nordiska genusrättsvetenskapliga traditionen och socio-rättsliga studier representerar. Vi hävdar att motståndet på institutionell, akademisk och personlig nivå i grunden handlar om en djup oförmåga och ovilja att hantera mångfald, kritik och utveckling. När nu denna kamp är över, och vår gränsöverskridande, kritiska miljö har eliminerats så finns det ändå inga vinnare. Istället anser vi att utvecklingspotentialen för den snäva rättsvetenskap som produceras i Umeå idag är låg, vilket underminerar möjligheterna till att uppfylla förändringsbehov i juristutbildningen. Motstånd har ständigt varit närvarande under genusrättsvetenskapens nära 40-åriga nordiska historia och andra starka genusrättsvetenskapliga miljöer och enskilda forskare har gått liknande öden till mötes som vårt. Ändå slutar inte vår berättelse i pessimism. Nedläggningen av Juridiskt forum kan inte hindra utvecklingen. Genusrättsvetenskapen i Norden har satt sig och utvecklas starkt som akademiskt ämne. Efterfrågan är stor från juriststudenter och volymen på expertuppdrag, forskning och publikationer är omfattande. Viktiga samhällsutmaningar ställer nya kunskapskrav på framtidens jurister. Genus och rätt är utan tvekan en del av denna kunskapsutveckling i Norden.
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  • Burman, Monica, 1962- (author)
  • Straffrätt och mäns våld mot kvinnor : Om straffrättens förmåga att producera jämställdhet
  • 2007
  • Doctoral thesis (other academic/artistic)abstract
    • Men’s physical and psychological violence against women in intimate relationships is a serious social problem and contravenes the political goal of gender equality. Over the last few decades men’s violence against women has become a central issue in Swedish gender equality politics. Criminal law reforms have been carried through with the objective of enhancing criminal legal protection for women and promoting gender equality. The starting point of this thesis, however, is that the ability of criminal law to promote gender equality must be questioned. Instead criminal law is at risk of producing and reproducing hindrances to gender equality and criminal legal protection for women. It is such processes in criminal law that are explored and analysed in this thesis, inspired by feminist legal theory and social constructionist theory, and through the application of discourse analysis. The main purpose of the thesis is to explore and analyze how violence, perpetrator and victim are constructed in the criminal legal discourse of men’s physical and psychological violence against women in intimate relationships and what legal or social consequences these constructions might have. A second aim of the thesis is to throw a light on and analyze two major criminal legal aspects of men’s physical and psychological violence against women in intimate relationships. Firstly, how criminal law deals with issues of responsibility for the violence. Secondly, how questions about the use of criminal law are linked to possibilities and problems from a crime victim-perspective. The analysis indicates two major problem areas. In the first, the victim is treated in relation to stereotypical conceptions of women exposed to violence. A male-gendered discourse on responsibility limits the possibilities for women to behave as actors in relation to men and still being offered the subject position of victim. In addition, a focus on questions such as “Why doesn’t she leave?” and “Why doesn’t she cooperate with the criminal justice system?” produces an understanding of the main problem of violence as being related to the victim. The second problem area concerns a tension between how criminal legal reforms, aimed at enhancing criminal legal protection for women and promoting gender equality, have been justified by the legislator and how mainstream criminal legal scholarship argues in the issue of use of criminal law.
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  • Challenging gender inequality in tax policy making : comparative perspectives
  • 2011
  • Editorial collection (other academic/artistic)abstract
    • This volume takes a critical look at the gender of tax policy around the world. Contributors based in eight different countries examine the profound effects that gender norms and practices have had in shaping tax law and policy, and how taxation in turn impacts upon the possibilities for equality along gender, race, class, sexuality and other lines. It includes chapters that explore how the gendered fiscal state might be theorised; how structural choices about rates and bases in tax policy design contribute to gender inequality; how tax policy affects family configurations and perceptions of what constitutes family; how fiscal systems impact savings and wealth accumulation by women and men; and, the role of different policy making processes and institutions in occluding and sometimes challenging these patterns. Most significantly, perhaps, the book explores these questions in an international frame, traversing countries and continents. The conclusion: fiscal policy has deep rooted, long standing gender implications that affect virtually every aspect of our social, political, and economic lives whether we live in Canada, Australia or Kenya.
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23.
  • Clark, DW, et al. (author)
  • Associations of autozygosity with a broad range of human phenotypes
  • 2019
  • In: Nature communications. - : Springer Science and Business Media LLC. - 2041-1723. ; 10:1, s. 4957-
  • Journal article (peer-reviewed)abstract
    • In many species, the offspring of related parents suffer reduced reproductive success, a phenomenon known as inbreeding depression. In humans, the importance of this effect has remained unclear, partly because reproduction between close relatives is both rare and frequently associated with confounding social factors. Here, using genomic inbreeding coefficients (FROH) for >1.4 million individuals, we show that FROH is significantly associated (p < 0.0005) with apparently deleterious changes in 32 out of 100 traits analysed. These changes are associated with runs of homozygosity (ROH), but not with common variant homozygosity, suggesting that genetic variants associated with inbreeding depression are predominantly rare. The effect on fertility is striking: FROH equivalent to the offspring of first cousins is associated with a 55% decrease [95% CI 44–66%] in the odds of having children. Finally, the effects of FROH are confirmed within full-sibling pairs, where the variation in FROH is independent of all environmental confounding.
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  • Dahlqvist, Johanna, 1979-, et al. (author)
  • Identification and functional characterization of a novel susceptibility locus for small vessel vasculitis with MPO-ANCA
  • 2022
  • In: Rheumatology. - Oxford, United Kingdom : Oxford University Press (OUP). - 1462-0324 .- 1462-0332. ; 61:8, s. 3461-3470
  • Journal article (peer-reviewed)abstract
    • Objective To identify and characterize genetic loci associated with the risk of developing ANCA-associated vasculitides (AAV). Methods Genetic association analyses were performed after Illumina sequencing of 1853 genes and subsequent replication with genotyping of selected single nucleotide polymorphisms in a total cohort of 1110 Scandinavian cases with granulomatosis with polyangiitis or microscopic polyangiitis, and 1589 controls. A novel AAV-associated single nucleotide polymorphism was analysed for allele-specific effects on gene expression using luciferase reporter assay. Results PR3-ANCA(+) AAV was significantly associated with two independent loci in the HLA-DPB1/HLA-DPA1 region [rs1042335, P = 6.3 x 10(-61), odds ratio (OR) 0.10; rs9277341, P = 1.5 x 10(-44), OR 0.22] and with rs28929474 in the SERPINA1 gene (P = 2.7 x 10(-10), OR 2.9). MPO-ANCA(+) AAV was significantly associated with the HLA-DQB1/HLA-DQA2 locus (rs9274619, P = 5.4 x 10(-25), OR 3.7) and with a rare variant in the BACH2 gene (rs78275221, P = 7.9 x 10(-7), OR 3.0), the latter a novel susceptibility locus for MPO-ANCA(+) granulomatosis with polyangiitis/microscopic polyangiitis. The rs78275221-A risk allele reduced luciferase gene expression in endothelial cells, specifically, as compared with the non-risk allele. Conclusion We identified a novel susceptibility locus for MPO-ANCA(+) AAV and propose that the associated variant is of mechanistic importance, exerting a regulatory function on gene expression in specific cell types.
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  • Danielsson, Åsa, et al. (author)
  • Effects of re-oxygenation and bioturbation by the polychaete Marenzelleria arctia on phosphorus, iron and manganese dynamics in Baltic Sea sediments
  • 2018
  • In: Boreal environment research. - : FINNISH ENVIRONMENT INST. - 1239-6095 .- 1797-2469. ; 23, s. 15-28
  • Journal article (peer-reviewed)abstract
    • Sediments underlying hypoxic or anoxic water bodies constitute a net source of phosphorus to the bottom water. This source has the potential to enhance eutrophication. Benthic fluxes of dissolved phosphorus, iron and manganese were measured from hypoxic, normoxic, and normoxic bioturbated by the invasive polychaete Marenzelleria arctia sediment in a mesocosm experiment. The highest benthic phosphorus efflux was detected in mesocosms with the hypoxic treatment. Normoxic, bioturbated sediments led to weaker retention of phosphorus compared to oxic, defaunated sediments. Both iron and manganese fluxes increased under bioturbated conditions compared to defaunated sediments. This study shows that re-oxygenation of previously anoxic coastal sediments enhance phosphorus retention in the sediments. Colonisation by M. arctia induce strong mobilisation of iron and manganese due to its intense bioirrigation, which facilitates organic matter degradation and decreases the phosphorus retention by metal oxides in sediment.
  •  
26.
  • Ek, Åsa, et al. (author)
  • Perceived workplace safety culture among Swedish electricians
  • 2015
  • In: [Host publication title missing].
  • Conference paper (peer-reviewed)abstract
    • Accidents and injuries caused by electricity are work environment risks for electricians. About a 100 cases are reported annually to the Swedish Work Environment Authority. The safety culture at the electricians’ workplaces can affect the successfulness of safety management and the prevention of injuries. This paper presents preliminary questionnaire and interview findings on the perceived workplace safety culture of 523 male electricians who have experienced an electrical injury or accident. The results show a general need for increased safety awareness and motivation for safe work performance on different organisational levels. They also show a need for increased visibility of the management at the workplaces, increased commitment to safety, improved communication with the staff, and the need for increased reporting of incidents and experience feedback in order to achieve well-functioning learning for safety. The preliminary findings offer us a better understanding of the driving forces and barriers to efficient safety management and to safety culture improvements in this industry sector.
  •  
27.
  • Ekman, Diana, et al. (author)
  • Stratified genetic analysis reveals sex differences in MPO-ANCA-associated vasculitis
  • 2023
  • In: Rheumatology. - : Oxford University Press. - 1462-0324 .- 1462-0332. ; 62:9, s. 3213-3218
  • Journal article (peer-reviewed)abstract
    • Objective: To identify and genetically characterize subgroups of patients with ANCA-associated vasculitides (AAV) based on sex and ANCA subtype. Methods: A previously established SNP dataset derived from DNA sequencing of 1853 genes and genotyping of 1088 Scandinavian cases with AAV and 1589 controls was stratified for sex and ANCA subtype and analysed for association with five top AAV SNPs. rs9274619, a lead variant at the HLA-DQB1/HLA-DQA2 locus previously associated with AAV positive for myeloperoxidase (MPO)-ANCA, was analysed for association with the cumulative disease involvement of ten different organ systems. Results: rs9274619 showed a significantly stronger association to MPO-ANCA-positive females than males [P = 2.0 × 10-4, OR = 2.3 (95% CI 1.5, 3.5)], whereas proteinase 3 (PR3)-ANCA-associated variants rs1042335, rs9277341 (HLA-DPB1/A1) and rs28929474 (SERPINA1) were equally associated with females and males with PR3-ANCA. In MPO-ANCA-positive cases, carriers of the rs9274619 risk allele were more prone to disease engagement of eyes [P = 0.021, OR = 11 (95% CI 2.2, 205)] but less prone to pulmonary involvement [P = 0.026, OR = 0.52 (95% CI 0.30, 0.92)]. Moreover, AAV with both MPO-ANCA and PR3-ANCA was associated with the PR3-ANCA lead SNP rs1042335 [P = 0.0015, OR = 0.091 (95% CI 0.0022, 0.55)] but not with rs9274619. Conclusions: Females and males with MPO-ANCA-positive AAV differ in genetic predisposition to disease, suggesting at least partially distinct disease mechanisms between the sexes. Double ANCA-positive AAV cases are genetically similar to PR3-ANCA-positive cases, providing clues to the clinical follow-up and treatment of these patients.
  •  
28.
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29.
  • Eriksson, Martin, 1975-, et al. (author)
  • Capital on the moral continuum : The UK, Sweden, and the taxation of inherited wealth
  • 2020
  • In: Intergenerational Justice Review. - Tübingen : Eberhard Karls Universität Tübingen. - 2190-6335. ; 6:2, s. 40-51
  • Journal article (peer-reviewed)abstract
    • In this comparative analysis of the UK and Sweden, we consider, if inherited wealth is most deserving of redistributive taxation, then what lessons, if any, may be learned from the difficult paths faced by this tax in these countries. We conclude that the political momentum behind the Swedish family business was distinct, and, possibly, capable of travel to the UK.
  •  
30.
  • Eriksson, Martin, et al. (author)
  • The Decline of the Swedish Inheritance and Gift Tax, 1991–2004
  • 2017
  • Reports (peer-reviewed)abstract
    • During the period 1991–2004, political support for the inheritance and gift taxation in Sweden diminished, which contributed to two major policy shifts. In 1991, a new tax schedule which reduced top rates was introduced. The tax was thereafter completely repealed in 2004. In this paper, we examine how background factors such as competitiveness and political legitimacy influenced these decisions. By studying the preceding decision-making processes, we find that the influence of these factors shifted over time and appeared in different combinations. While the 1991 reform was strongly influenced by competitiveness arguments, the repeal of the inheritance and gift tax was primarily a result of the declining legitimacy of the tax.
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31.
  • Exploiting the limits of law : Swedish feminism and the challenge to pessimism
  • 2007
  • Editorial collection (other academic/artistic)abstract
    • Moving beyond the question of whether an area of scholarly investigation can truly be characterized as 'legal', Exploiting the Limits of Law combats the often unhelpful constraints of law's subject-matter and formal processes. Through a process of reflection on the limits of law and repeated efforts to redraw them, this book challenges the general sense of pessimism among feminists and others about the usefulness of law as an instrument of change. The work combines theoretical analysis of the law's boundaries with investigation of the practical settings for changing legal and policy environments. Both the empirical focus of this volume, and its underlying theoretical concern with the limits of the law and its gender implications, render it of interest to legal scholars throughout the world, whether of EU law, feminism, social policy or philosophy.
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32.
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33.
  • Fjäll, Stephanie, et al. (author)
  • CASE STUDY ON SUSTAINABLE AND SELF-SUFFINCENT AGRICULTURE : INTEGRATING GRASS BIOREFINERY, ANEROBIC DIGESTION AND HYDROTHERMAL LIQUEFACTION
  • 2023
  • In: Proc of EUBCE 2023. - : ETA-Florence Renewable Energies. ; , s. 533-539
  • Conference paper (peer-reviewed)abstract
    • The agricultural industry plays a crucial role in transitioning towards a sustainable and fossil-free future. This article explores the potential of biorefineries using biomass from agriculture to reduce emissions and promote self sufficiency. Regarding a concept that integrated anaerobic digestion, grass and legume protein production, and hydrothermal liquefaction. A case study was conducted in the southwestern part of Sweden, involving interviews with a biogas plant and local farmers. The study analyzed the utilization of input goods in agriculture and evaluated the potential of biomass in the area. To assess the potential for farms to become self-sufficient in fuel, protein feed, and plant nutrients. The results show an overall positive outlook of the biorefinery concept. By utilizing 20% of the available biomass in the area can the biorefinery concept annually produce 100 GWh of biogas, 3800 tonnes of grass and legume protein concentrate and 1200 GWh bio-oil. This could theoretically cover 100 % of the need of soy meal, 44% for nitrogen, 50% for phosphorus and 100% for potassium.
  •  
34.
  • Gendered Innovations 2: How Inclusive Analysis Contributes to Research and Innovation. Policy Review
  • 2020
  • Reports (peer-reviewed)abstract
    • Integrating sex and gender analysis into research and innovation adds value to research and increases its societal relevance. It is thereby crucial to secure Europe’s leadership in science and technology, and support its inclusive growth. To further strengthen the integration of sex and gender analysis into research and innovation, the European Commission convened an expert group to support these efforts. This report highlights the results of the expert group and contains definitions of terms and methods relating to sex, gender and intersectional analysis, interdisciplinary case studies displaying how to integrate the gender dimension into various fields of research and innovation, as well as concrete policy recommendations. The material presented provides guidance for the Horizon Europe framework programme and seeks to contribute to the achievement of the UN SDGs.
  •  
35.
  • Gunnarsson, Bengt, 1954, et al. (author)
  • Effects of biodiversity and environment-related attitude on perception of urban green space
  • 2017
  • In: Urban Ecosystems. - : Springer Science and Business Media LLC. - 1083-8155 .- 1573-1642. ; 20:1, s. 37-49
  • Journal article (peer-reviewed)abstract
    • Green space in cities contributes to the quality of life for city dwellers, e.g., by increasing the opportunity for recreation. However, perception of urban green space is influenced by multiple factors. We investigated effects of biodiversity and environment-related attitudes on visual and auditory perceptions of urban green space. Field measurements of biodiversity were conducted in six sites across an urban gradient in Gothenburg, Sweden, and three categories of biodiversity—high, medium, low—were established. Households were sent a survey on aesthetic perception of urban green space, sound perception and the importance of trees and plants for the perception of bird species. Each respondent focused on the site that was located nearby. The environment-related attitudes comprised “Nature-oriented” and “Urban-oriented” persons and were based on participants’ own attitude estimations. It was shown that participants’ “subjective” aesthetic and sound-related perception of urban greenery were in line with the “objectively” measured subdivisions of high, medium and low biodiversity. So also were their estimations of the importance of trees and plants for perception of bird species in urban greenery, although differing only between high and medium/low biodiversity conditions. Persons rating themselves as highly nature-oriented were shown to give higher scores to urban green space aesthetics and to value greenery-related sounds higher, and to attach greater importance to trees and plants in their perception of bird species in urban greenery, than less nature-oriented persons. Highly urban-oriented persons compared to less urban-oriented persons did the same, but only regarding urban greenery-related aesthetics and sounds of nature. We conclude that environment-related attitudes influence perceptions of green space. Moreover, our findings support the idea that biodiversity per se also influences perceptions; people value green space significantly more with high than with low measured biodiversity. Urban planning needs to provide city inhabitants with green spaces that are species-rich, lush, varied and rich with natural sounds.
  •  
36.
  • Gunnarsson, Carina, et al. (author)
  • Sustainable straw potential in Sweden – a case study to supply straw for ethanol production
  • 2020
  • In: European Biomass Conference and Exhibition Proceedings2020, Pages 86-8828th European Biomass Conference and Exhibition, e-EUBCE 2020; Virtual, Online; ; 6 July 2020 through 9 July 2020. - : ETA-Florence Renewable Energies. ; , s. 86-88
  • Conference paper (peer-reviewed)abstract
    • When agriculture is to supply a growing bioeconomy with biomass, straw has been identified as one of residues with the largest potential. As removal of straw from fields will have a negative impact on soil humus development compared with straw incorporation it is important to make sure that a system including straw removal does not negatively effect the long-term soil fertility. As part of the EU-financed project AGROinLOG a Swedish demonstration case was made to supply 80,000 tonnes of winter wheat straw annually to 2nd generation bioethanol production. The straw removal from the case study area of Norrköping and surrounding counties, in the south-eastern part of Sweden, was evaluated from a soil fertility aspect using a model that estimates the sustainability of a cropping system regarding soil fertility and yield levels based on humus content, climate and soil type. The assessment revealed the possibility to remove 230,000 tonnes of winter wheat straw from the surrounding counties of Norrköping without reaching the humus limit. The margin to 80,000 tonnes is large and collecting this amount of winter wheat straw annually may well be possible. 
  •  
37.
  • Gunnarsson, Maria, et al. (author)
  • CO2 capturing and the influence on cellulose dissolution in the NaOH(aq) system
  • 2018
  • In: 15th European workshop on lignocellulosics and pulp. ; , s. 419-422
  • Conference paper (peer-reviewed)abstract
    • The narrow dissolution window for cellulose in NaOH(aq) is a limiting factor in the production of regenerated cellulose materials, which is why understanding of the molecular interactions in this solvent system is of the highest importance. In this work, we highlight the interaction between cellulose and CO2 in NaOH(aq). The model compound methyl α-D-glycopyranoside (MeO-Glcp) was used to compare the difference of the dissolved state in NaCl(aq) and NaOH(aq), including both pre and post-dissolution addition of CO2. N MR a nd A TR-IR  spectroscopy as well as ocular observations were used in the evaluation.  1H and 13C NMR spectroscopy showed a clear change in chemical shift of the MeO-Glcp when dissolved in NaOH(aq) compared to NaCl(aq), which is a result of deprotonation. Interestingly, the addition of CO2 either pre or post-dissolution of MeO-Glcp in NaOH(aq) affected the chemical shifts differently (apart from the expected change in pH). With quantitative 13C NMR measurements, the uptake of CO2 was found to be more than twice as high when the CO2 was added post-dissolution of MeO-Glcp in NaOH(aq) compared to prior to dissolution. This suggests that specific interactions occur between CO2 and MeO-Glcp when the latter is dissolved prior to the addition of CO2, which could be attributed to the deprotonated state of MeO-Glcp. Furthermore, the dissolved state of cellulose in NaOH(aq) was visually shown to iffer in terms of pre or post-dissolution addition of CO2. Post-dissolution addition of CO2 resulted in the formation of a gelled structure when solutions was left to age in room temperature for two weeks. ATR-IR spectroscopy of materials regenerated from the aged solutions confirmed the introduction of a n ew waveband corresponding to CO2 out-of-phase stretching confirming the sorption of CO2 on cellulose when dissolved in NaOH(aq).
  •  
38.
  • Gunnarsson, M., et al. (author)
  • The CO2 capturing ability of cellulose dissolved in NaOH(aq) at low temperature
  • 2018
  • In: Green Chemistry. - : Royal Society of Chemistry (RSC). - 1463-9262 .- 1463-9270. ; 20:14, s. 3279-3286
  • Journal article (peer-reviewed)abstract
    • Herein, we explore the intrinsic ability of cellulose dissolved in NaOH(aq) to reversibly capture CO2. The stability of cellulose solutions differed significantly when adding CO2 prior to or after the dissolution of cellulose. ATR-IR spectroscopy on cellulose regenerated from the solutions, using ethanol, revealed the formation of a new carbonate species likely to be cellulose carbonate. To elucidate the interaction of cellulose with CO2 at the molecular level, a C-13 NMR spectrum was recorded on methyl -d-glucopyranoside (MeO-Glcp), a model compound, dissolved in NaOH(aq), which showed a difference in chemical shift when CO2 was added prior to or after the dissolution of MeO-Glcp, without a change in pH. The uptake of CO2 was found to be more than twice as high when CO2 was added to a solution after the dissolution of MeO-Glcp. Altogether, a mechanism for the observed CO2 capture is proposed, involving the formation of an intermediate cellulose carbonate upon the reaction of a cellulose alkoxide with CO2. The intermediate was observed as a captured carbonate structure only in regenerated samples, while its corresponding NMR peak in solution was absent. The reason for this is plausibly a rather fast hydrolysis of the carbonate intermediate by water, leading to the formation of CO32-, and thus increased capture of CO2. The potential of using carbohydrates as CO2 capturing agents in NaOH(aq) is shown to be simple and resource-effective in terms of the capture and regeneration of CO2.
  •  
39.
  • Gunnarsson, Maria, 1987, et al. (author)
  • The CO2 capturing ability of cellulose dissolved in NaOH(aq) at low temperature
  • 2018
  • In: Green Chemistry. - 1463-9262 .- 1463-9270. ; 20:14, s. 3279-3286
  • Journal article (peer-reviewed)abstract
    • Herein, we explore the intrinsic ability of cellulose dissolved in NaOH(aq) to reversibly capture CO2. The stability of cellulose solutions differed significantly when adding CO2 prior to or after the dissolution of cellulose. ATR-IR spectroscopy on cellulose regenerated from the solutions, using ethanol, revealed the formation of a new carbonate species likely to be cellulose carbonate. To elucidate the interaction of cellulose with CO2 at the molecular level, a C-13 NMR spectrum was recorded on methyl -d-glucopyranoside (MeO-Glcp), a model compound, dissolved in NaOH(aq), which showed a difference in chemical shift when CO2 was added prior to or after the dissolution of MeO-Glcp, without a change in pH. The uptake of CO2 was found to be more than twice as high when CO2 was added to a solution after the dissolution of MeO-Glcp. Altogether, a mechanism for the observed CO2 capture is proposed, involving the formation of an intermediate cellulose carbonate upon the reaction of a cellulose alkoxide with CO2. The intermediate was observed as a captured carbonate structure only in regenerated samples, while its corresponding NMR peak in solution was absent. The reason for this is plausibly a rather fast hydrolysis of the carbonate intermediate by water, leading to the formation of CO32-, and thus increased capture of CO2. The potential of using carbohydrates as CO2 capturing agents in NaOH(aq) is shown to be simple and resource-effective in terms of the capture and regeneration of CO2.
  •  
40.
  •  
41.
  • Gunnarsson, Åsa, 1958-, et al. (author)
  • About FairTax
  • 2019
  • In: Intereconomics. Review of European Economic Policy. - : Springer. - 0020-5346 .- 1613-964X. ; 54:3, s. 133-133
  • Journal article (other academic/artistic)abstract
    • Our research shows that in the ongoing discussion concerning ‘the social dimension of Europe’, it appears that there is much to gain if the tax policy interaction between Member States and the European Union, which is currently taking place within the European Semester, could be extended to consider that taxes are one of the most efficient instruments to achieve social and welfare policy outcomes.
  •  
42.
  • Gunnarsson, Åsa, 1958- (author)
  • An apparent boundary between law and politics
  • 2007
  • In: Exploiting the limits of law. - : Ashgate. - 9781317137658 - 9780754649359 ; , s. 51-68
  • Book chapter (peer-reviewed)abstract
    • This chapter argues that the boundary between law and politics is an 'apparent' boundary, meaning that there is a conception of a limit separating law and politics in legislation, adjudication and legal scholarship. This chapter focuses on the relation of law to politics. It describes established definitions of law and politics, and recapitulates common Swedish debates on the relationship between legal scholars and political scientists. In the Nordic context legal scholarship usually raises questions other than those concerning the relationship between law and politics. The idea of law as an object finds expression in the drawing up of a boundary between law and politics, which is important both theoretically and methodologically. In a widely used Swedish judicial textbook, law is defined as the doctrine of the rule of law combined with the practice of adjudication. Current law is considered to be the core of the academic discipline of legal scholarship and is also a common object of study.
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43.
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44.
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45.
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46.
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47.
  •  
48.
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49.
  • Gunnarsson, Åsa, et al. (author)
  • Development of the Northern European Ribes core collection based on a microsatellite (SSR) marker diversity analysis
  • 2012
  • In: Plant Genetic Resources. - 1479-2621. ; 10, s. 70-73
  • Journal article (peer-reviewed)abstract
    • The purpose of the study was to support the selection process of the most valuable currant and gooseberry accessions cultivated in Northern Europe, in order to establish a decentralized core collection and, following the selection, to ensure sufficient genetic diversity in the selected collection. Molecular analyses of the material from nine project partners were run at seven different laboratories. The results were first analysed for each partner separately, and then combined to ensure sufficient genetic diversity in the core collection.
  •  
50.
  • Gunnarsson, Åsa, 1958-, et al. (author)
  • Discussion paper on tax policy and tax principles in Sweden, 1902-2016
  • 2017
  • Reports (peer-reviewed)abstract
    • The long time perspective on tax principles and tax policies in this discussion paper identifies some of the most important and relevant contexts for major Swedish tax reforms from 1902 until the present time. Until the 1991 tax reform principles played a significant role in tax law design. The relation between principles and legal concepts was quite consistent.However, the 1991 tax reform seems to mark the end of a period when Swedish governments, with a certain regularity, initiated tax reforms to tackle contemporary economic and social challenges. In spite of several initiatives, proposed in well investigated study commission reports, no comprehensive tax reforms have been launched during a quarter of a decade. Instead hundreds of small, partial reforms have been implemented in tax law. Together with a new budgetary framework these gradual changes have changed the overall revenue basis for the public sector and the welfare state. In tandem with this development, the policy discourse on taxing for economic growth has increasingly gained in influence.Even though environmental sustainability, and later also fiscal sustainability, have been prominent in the design of the tax system, we also note that Swedish tax policy has potential to further integrate important economic and social sustainability goals such as gender equality, social inclusion and income distribution.A result of the study is to show the complexity of a national agenda on tax policy. Legally enshrined goals and principles cannot easily be superseded with tax policies on a supranational level, particularly if these policies are solely drawn from macroeconomic analysis on the mechanisms and trajectories of economic crises.
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