abstract: There has been an ongoing debate between the relative deterrent power of certainty and severity on deceptive and criminal activity, certainty being the likelihood of capture and severity being the magnitude of the potential punishment. This paper is a review of the current body of research regarding risk assessment and deception in games, specifically regarding certainty and severity. The topics of game theoretical foundations, balance, and design were covered, as were heuristics and individual differences in deceptive behavior. Using this background knowledge, this study implemented a methodology through which the risk assessments of certainty and severity can be compared behaviorally in a repeated conflict context. It was found that certainty had a significant effect on a person’s likelihood to lie, while severity did not. Exploratory data was collected using the dark triad personality quiz, though it did not ultimately show a pattern. / Dissertation/Thesis / Masters Thesis Human Systems Engineering 2019

The aims of this essay were to investigate whether it was possible to read out the social class of the parents in judgments from the District Court concerning 2Åò LVU, the law of special provisions due to care for children, and whether the results was considered legally secure or if the outcome was affected by the parents' social class. We chose to use a content analysis where we analyzed 25 court judgments with help of the concepts social class, discrimination and legal certainty. This meant that we worked on the basis of a deductive analysis method in order to be able to summarize and interpret our results. What emerged in our result was that the incidence of social class in the verdict was very small. What could have been decisive was whether the parents' professions had been clearly presented in the judgment, which they were in very few cases. Therefore, we chose not only to use the parent's work as a marker for social class but also added categories such as everyday life/ routines, violence, housing, the parents childhood/mental health and social network. However, these categories were not able to individually answer our question. Hence, we instead chose to make a comparison between the categories. What the result showed us was that people with an ethnicity, other than Swedish, tended to get forcible custody of their children due to child abuse more often than parents without another ethnicity than Swedish.

Alors que de nombreuses recherches se sont intéressées à la variabilité perçue des groupes (Park & Rothbart, 1982; Quattrone & Jones, 1980), l’existence de différences de variabilité objective entre les groupes sociaux n’a suscité que peu de recherches. Il a néanmoins été montré que le pouvoir détenu par un groupe pouvait augmenter sa variabilité objective. Si les résultats des quelques études réalisées sur le sujet tendent vers cette conclusion, des résultats contradictoires ont également pu être observés. L’objectif de cette thèse est de mieux comprendre ces différences de variabilité objective, notamment via l’étude de l’(in)certitude, définie comme la capacité à comprendre et à prédire son environnement. Après une revue des nombreux concepts associés au terme d’ « incertitude »,nous proposons cinq études qui visent à définir précisément l’« (in)certitude » manipulée dans cette thèse. Par la suite, nous testons l’hypothèse d’une augmentation de la variabilité objective avec le degré de certitude au travers de six études, dont trois en contexte écologique. Dans les expériences en laboratoire, le degré d’(in)certitude ressentie par les membres de groupes artificiels a été expérimentalement manipulé et la variabilité des groupes mesurée par diverses méthodes (écart à la norme et distance entre les choix des membres). Cette manipulation expérimentale de l’(in)certitude a également été testée en contexte écologique avec les membres de groupes naturels. Enfin, deux études ont traité des données écologiques recueillies lors de la Coupe du Monde de Football 2010 et dans une enquête internationale et longitudinale, l’European Values Survey. Nos résultats montrent qu’il semble possible d’influencer la variabilité des groupes par une modification de l’(in)certitude ressentie par leurs membres. Les groupes composés de membres certains sont objectivement plus variables que les groupes composés de membres incertains. De plus, en laboratoire comme avec les données écologiques, nous avons pu établir un lien entre nos recherches et les précédentes concernant l’effet du pouvoir sur la variabilité objective. / A lot of studies have focused on perceived group variability (Park & Rothbart, 1982;Quattrone & Jones, 1980) while very few were interested in the existence of objectivedifferences in variability between groups. Nevertheless, it was shown that the power held bya group could increase its objective variability. If the results of some studies tend to this conclusion, contradictory results have also been observed. The aim of this work is to better understand differences in variability objective, particularly through the study of(un)certainty, defined as the ability to understand and predict the environment. After are view of numerous concepts associated with the term "uncertainty", we propose five studies aimed at defining precisely the "(un)certainty" handled in our work. Subsequently, we testour hypothesis about the influence of (un)certainty on the objective variability through six studies, three of them in ecological context. In laboratory, the degree of (un)certainty felt by artificial group members was experimentally manipulated and variability of groups wasmeasured by different methods (deviation from the norm and distance between the choicesof members). This experimental manipulation of (un)certainty was also carried out in an ecological context with members of natural groups. Finally, two studies have dealt with ecological data collected during the Football World Cup 2009 and in an international and longitudinal investigation, the European Values Survey. Our results show that it seemspossible to influence the variability of groups by a modification of the (un)certainty felt bytheir members. Groups composed of members who are certain are objectively more variable than groups composed of members who are uncertain. In both type of data, in laboratory and in ecological context, we were able to establish a link with the previous research on the effect of power on objective variability.

<p>The main purpose of this study was to examine how social workers interpret and legally practice the 6 § LVU (Care of Young Person´s Act) in regards to legal cer-tainty. The papers intention was to investigate and describe the legal scopes limits and deficiencies, linked to practical social work. The study was composed on a legal dogmatic method which implies to examine the law and its elaboration. The investi-gation was based on different court rulings of care of youths according mostly to 6 § LVU. Perusal and interpretation of the rulings have been necessary in order to clarify the issues. The investigation was also based on Professor Asbjørn Kjønstad's analysis method of social work. In addition to accomplish the purpose of the study following legal principles have been mentioned and used: objectivity principle, principle of le-gal certainty, principle of equal treatment, the official principle, principle of propor-tionality, the timeliness principle and the urgency principle. The analysis shows that 6 § LVU has deficiencies which leads to difficulties for social workers to interpret and use the law in practical social work. The total conclusion of this study is that 6 § LVU requires revision in order to ensure citizens legal certainty.</p>

As the globalization of companies increases day by day, the need for a clear and comprehensible legislation to overcome the problems with transfer pricing transactions increases as well. Incorrect pricing in transfer pricing situations between companies with close economic ties to each other makes countries risk parts of their taxation income. Swedish legislation uses the internationally accepted arm’s length principle to regulate the transfer pricing transactions. Through the correction rule, the rule is upheld that the pricing between two companies with close economic ties to each other must apply to the same conditions as it would have been if it was between two companies without close economic ties to each other. To ensure that enough material is provided to base the assumption whether or not the correction rule has been followed or not, Swedish legislation provides a number of paragraphs to regulate the matter. The legislation is spread all over and is hard to interpret. The question rises whether this is against the rule of legal certainty or not. The taxation authority has provided a proposition on new legislation with tougher documentation requirements where it also wants to give itself part of the power by through directions exactly define what the documentation shall include. Yet again the question is raised whether or not this is against the rule of legal certainty or not. / I takt med att globaliseringen av företag ökar, ökar också behovet av en klar och tydlig lagstiftning för att överkomma problemen med internprissättningstransaktioner. Vid oriktig prissättning vid transaktioner mellan företag i ekonomisk intressegemen-skap riskerar länder att gå miste om delar av sin skattebas. Svensk lagstiftning använder sig av den internationellt accepterade armlängdsprincipen för att reglera internprissättningstransaktioner. Genom korrigeringsregeln regleras att prissättningen mellan två företag i ekonomisk intressegemenskap måste ske under samma förutsättningar som skulle ha gällt mellan två företag utan ekonomisk intressegemenskap. För att få underlag till huruvida korrigeringsregeln har följts eller inte finns ett antal lagrum i svensk rätt som reglerar dokumentationskrav. Denna lagstiftning är spridd och anses vara svårtolkad. Frågan uppstår om detta strider mot rättsäkerheten. Skatteverket har kommit med ett förslag på ny lagstiftning med skärpta dokumentationskrav där man dessutom vill ge sig själv delar av makten att genom föreskrifter exakt bestämma vad dokumentationen skall innehålla. Återigen väcks frågan om det-ta är förenligt med rättssäkerheten.

Direct taxation is an area which has not been harmonized entirely within the European Community. Nevertheless, the ECJ has in its case law stated that even though direct taxation falls within the competence of the Member States, they may not exercise that competence by breaching EC law. At the same time the EC Treaty provides certain exceptions in the form of justifications for national measures resulting in such breach of EC Law. The justification grounds provided by the EC Treaty are, however, limited and general and not suitable for justifying tax measures. That is why the rule of reason has played such an important role within the area of direct taxation. The rule of reason made it possible to in-voke justification grounds that were not expressly mentioned in the EC Treaty. Since the list of justifying grounds, not provided by the EC Treaty, is open-ended, Member States have been invoking several different justifying grounds which were suitable for tax measures. One of those justification grounds which has been used the most is the preservation of the cohesion of the national tax system. The first time the cohesion of a national tax system was brought forward as a justifying reason for a restrictive measure was in the Bachmann case. There the ECJ held that the Belgian legislation could be justified on the ground of the cohesion of the national tax system. However, the ECJ has been applying the cohesion justification very restrictively and never accepted it as a valid justification ground after the Bachmann case. What the ECJ has done in subsequent cases is to develop the meaning of the principle and adding new criteria which must be fulfilled in order for the cohesion justification to be successfully invoked. However, during this course the ECJ has been very unclear and inconsistent, harming legal certainty, which taxpayers are supposed to expect. Even in the doctrine, authors have been questioning the validity of the cohesion justification due to the ECJ’s reluctance to accept it again. In connection with recent case law concerning cross-border dividend taxation, voices have been heard, demanding the ECJ to address the cohesion justification once more in order to set out clear boundaries for its application and to disperse the current legal uncer-tainty regarding the matter. As a consequence the aim of this paper is to analyze the appli-cation of the cohesion justification to cross-border dividend situations from a legal certainty perspective. As becomes clear from analyzing recent cross-border dividend cases, the ECJ seems to have departed from earlier established criteria and a new line of thought seems to direct the development towards the introduction and application of new criteria. Conclusively, we have found that the application of the cohesion justification by the ECJ has been very inconsistent and that this inconsistency has led to a considerable degree of legal uncertainty, making it difficult to predict the outcomes of future cases. Therefore, we conclude that the ECJ should take the opportunity, which has presented itself in recent cases concerning cross-border dividend taxation, to clarify the cohesion justification and set out clear definitions for how to apply it.

Titel: Klimatförändringarna i nyhetsdiskursen Antal sidor: 47 Författare: Emelie Sahlström &amp; Sofia Öström Handledare: Ulrika Olausson Kurs: Medie- och kommunikationsvetenskap C Period: HT 2010 Universitet: Avdelningen för Medie- och kommunikationsvetenskap, Institutionen för humaniora, utbildning och samhällsvetenskap, Örebro universitet Syfte: Syftet med denna uppsats är att undersöka om och i så fall hur klimatförändringarna i nyhetsdiskursen i New York Times och Dagens Nyheter har likheter, respektive skiljer sig åt. Vi undersöker också om klimatrapporteringarna är uppbyggda genom nationella eller globala identitet, om något ansvar utkrävs samt vilka som tillskrivs detta ansvar och om det finns en vetenskaplig säkerhet eller osäkerhet gentemot klimatförändringarna. Utifrån dessa har vi i slutdiskussionen diskuterat hur resultaten kan kopplas till USA:s och Sveriges klimatpolitik. Teorier: Teorierna är relaterad och presenteras i relation till tidigare forskning. De teorier som används i denna uppsats är, ansvarsutkrävande, vetenskaplig säkerhet och osäkerhet samt identitet.   Metod och material: För att uppfylla syftet använde vi en kritisk diskursanalys samt mikro- och makronivåerna. Vi har analyserat 8 artiklar från New York Times och 9 artiklar från Dagens Nyheter. Resultat: Resultaten visar att DN och NYT, som Europa och USA står mot varandra i klimathanteringen. Analyserna har också visat att klimatförändringarna framställs i de båda tidningarna utifrån nationella identiteter och en ”vi” och ”dem” diskurs återges konsekvent i artiklarna. När det kommer till vetenskaplig säkerhet och osäkerhet ställer sig både DN och NYT säkert till klimatförändringarna och detta görs genom citat från vetenskapsmän och statistik. Säkerheten präglas också av medvetenhet och god inblick i klimatförändringarna. Ansvarsutkrävandet i DN och NYT läggs till stor del på politikerna, dock utkräver NYT ett globalt ansvar och DN utkräver ett ansvar mot USA och Europa som Sverige i denna kontext står utanför. Nyckelord: Critical discourse analysis, climate, accountability, scientific certainty and uncertainty, identity, New York Times, Dagens Nyheter and climate policy

The previous research have found that consumers' choices of vacations may be significantly influenced by mental imagery processing, which is considered to be high elaboration cognitive processing. Mental imagery is defined as an experience that significantly resembles the experience of perceiving some object, event, or scene, but which occurs in the absence of the appropriate stimuli for the relevant object, event, or scene. This study first aims to identify imagery-eliciting Web site features and second, to test their influence on persuasion-related outcomes such as attitude strength, confidence, and attitude resistance. Finally, this study investigates the role of individual processing style (e.g., visualizer or verbalizer) as a moderator variable. A total of 252 subjects participated in a Web-based experiment to examine the influence of selected Web site features on individual imagery processing and its effect on consumers’ attitudes and expectations. It involved a 2 (narrative vs. expository text) × 2 (pictures vs. no picture) × 2 (sounds vs. no sound) full factorial between-subjects design. The data was analyzed primarily using a structural equation modeling methodology. Structural model results revealed that the mental imagery construct strongly influenced the communication effects, which were represented by attitude strength and attitude confidence. In addition, the results of the study found that the communication effects had a significant impact on attitude resistance. This implies that the stronger attitude creates stronger resistance to a negative impact. In the context of the influence of Web site features (e.g., narrative text, pictures, and sound) inducing mental imagery processing, only pictures have a significant effect on mental imagery processing, which support positive effects of concrete pictures on mental imagery processing. In conclusion, the findings of this study show that mental imagery processing is important. Thus, we need to continue to investigate what forms of Web site designs and features best support imagery processing. More specifically, tourism marketers need to understand how certain stimuli influence mental imagery processing, and then they need to enhance Web site designs to capture potential customers.

<p>Direct taxation is an area which has not been harmonized entirely within the European Community. Nevertheless, the ECJ has in its case law stated that even though direct taxation falls within the competence of the Member States, they may not exercise that competence by breaching EC law. At the same time the EC Treaty provides certain exceptions in the form of justifications for national measures resulting in such breach of EC Law. The justification grounds provided by the EC Treaty are, however, limited and general and not suitable for justifying tax measures. That is why the rule of reason has played such an important role within the area of direct taxation. The rule of reason made it possible to in-voke justification grounds that were not expressly mentioned in the EC Treaty. Since the list of justifying grounds, not provided by the EC Treaty, is open-ended, Member States have been invoking several different justifying grounds which were suitable for tax measures. One of those justification grounds which has been used the most is the preservation of the cohesion of the national tax system.</p><p>The first time the cohesion of a national tax system was brought forward as a justifying reason for a restrictive measure was in the Bachmann case. There the ECJ held that the Belgian legislation could be justified on the ground of the cohesion of the national tax system. However, the ECJ has been applying the cohesion justification very restrictively and never accepted it as a valid justification ground after the Bachmann case. What the ECJ has done in subsequent cases is to develop the meaning of the principle and adding new criteria which must be fulfilled in order for the cohesion justification to be successfully invoked. However, during this course the ECJ has been very unclear and inconsistent, harming legal certainty, which taxpayers are supposed to expect. Even in the doctrine, authors have been questioning the validity of the cohesion justification due to the ECJ’s reluctance to accept it again. In connection with recent case law concerning cross-border dividend taxation, voices have been heard, demanding the ECJ to address the cohesion justification once more in order to set out clear boundaries for its application and to disperse the current legal uncer-tainty regarding the matter. As a consequence the aim of this paper is to analyze the appli-cation of the cohesion justification to cross-border dividend situations from a legal certainty perspective. As becomes clear from analyzing recent cross-border dividend cases, the ECJ seems to have departed from earlier established criteria and a new line of thought seems to direct the development towards the introduction and application of new criteria.</p><p>Conclusively, we have found that the application of the cohesion justification by the ECJ has been very inconsistent and that this inconsistency has led to a considerable degree of legal uncertainty, making it difficult to predict the outcomes of future cases. Therefore, we conclude that the ECJ should take the opportunity, which has presented itself in recent cases concerning cross-border dividend taxation, to clarify the cohesion justification and set out clear definitions for how to apply it.</p>

<p>As the globalization of companies increases day by day, the need for a clear and comprehensible legislation to overcome the problems with transfer pricing transactions increases as well. Incorrect pricing in transfer pricing situations between companies with close economic ties to each other makes countries risk parts of their taxation income.</p><p>Swedish legislation uses the internationally accepted arm’s length principle to regulate the transfer pricing transactions. Through the correction rule, the rule is upheld that the pricing between two companies with close economic ties to each other must apply to the same conditions as it would have been if it was between two companies without close economic ties to each other.</p><p>To ensure that enough material is provided to base the assumption whether or not the correction rule has been followed or not, Swedish legislation provides a number of paragraphs to regulate the matter. The legislation is spread all over and is hard to interpret. The question rises whether this is against the rule of legal certainty or not.</p><p>The taxation authority has provided a proposition on new legislation with tougher documentation requirements where it also wants to give itself part of the power by through directions exactly define what the documentation shall include. Yet again the question is raised whether or not this is against the rule of legal certainty or not.</p> / <p>I takt med att globaliseringen av företag ökar, ökar också behovet av en klar och tydlig lagstiftning för att överkomma problemen med internprissättningstransaktioner. Vid oriktig prissättning vid transaktioner mellan företag i ekonomisk intressegemen-skap riskerar länder att gå miste om delar av sin skattebas.</p><p>Svensk lagstiftning använder sig av den internationellt accepterade armlängdsprincipen för att reglera internprissättningstransaktioner. Genom korrigeringsregeln regleras att prissättningen mellan två företag i ekonomisk intressegemenskap måste ske under samma förutsättningar som skulle ha gällt mellan två företag utan ekonomisk intressegemenskap.</p><p>För att få underlag till huruvida korrigeringsregeln har följts eller inte finns ett antal lagrum i svensk rätt som reglerar dokumentationskrav. Denna lagstiftning är spridd och anses vara svårtolkad. Frågan uppstår om detta strider mot rättsäkerheten.</p><p>Skatteverket har kommit med ett förslag på ny lagstiftning med skärpta dokumentationskrav där man dessutom vill ge sig själv delar av makten att genom föreskrifter exakt bestämma vad dokumentationen skall innehålla. Återigen väcks frågan om det-ta är förenligt med rättssäkerheten.</p>