Dans cette thèse, nous présentons la conception, le développement et le test de trois systèmes de reconnaissance automatique de cibles (ATR) visant à reconnaître des avions non-coopératifs, c’est-à-dire des avions ne fournissant par leur identité, en utilisant des signaux de radars passifs bistatiques. Les radars passifs bistatiques utilisent un ou plusieurs émetteurs d’opportunité (déjà présents sur le terrain), avec des fréquences allant jusqu’à 1 GHz pour les émetteurs considérés ici, et un ou plusieurs récepteurs déployés par le gestionnaire du système et non-colocalisés avec les émetteurs. Les seules informations utilisées sont les signaux réfléchis sur les avions et les signaux directement reçus qui sont tous les deux collectés par le récepteur, quelques informations concernant l’émetteur, et la configuration géométrique du radar bistatique.Les trois systèmes ATR que nous avons construits utilisent respectivement les images radar, les surfaces équivalentes radar (SER) complexes bistatiques et les SER réelles bistatiques. Nous utilisons des données acquises soit sur des modèles d’avions placés en chambre anéchoique à l’ONERA, soit sur des avions réels en utilisant un banc d’essai bistatique consistant en un émetteur VOR et un récepteur basé sur la radio-logicielle (SDR), et que nous avons déployé aux alentours de l’aéroport d’Orly. Nous décrivons d’abord la phénoménologie radar pertinente pour notre problème ainsi que les fondements mathématiques pour la dérivation de la SER bistatique d’un objet, et pour la construction d’images radar d’un objet.Nous utilisons deux méthodes pour la classification de cibles en classes prédéfinies : les arbres extrêmement aléatoires (extra-trees) et les méthodes de sous-espaces. Une caractéristique-clé de notre approche est que nous divisons le problème de reconnaissance global en un ensemble de sous-problèmes par décomposition de l’espace des paramètres (fréquence, polarisation, angle d’aspect et angle bistatique) en régions. Nous construisons un classificateur par région.Nous validons en premier lieu la méthode des extra-trees sur la base de données MSTAR, composée d’images radar de véhicules terrestres. Ensuite, nous testons cette méthode sur des images radar d’avions que nous avons construites à partir des données acquises en chambre anéchoique. Nous obtenons un pourcentage de classification allant jusqu’à 99%. Nous testons ensuite la méthode de sous-espaces sur les SER bistatiques (complexes et réelles) des avions que nous avons extraits des données de chambre anéchoique. Nous obtenons un pourcentage de classification allant jusqu’à 98%, avec des variations suivant la fréquence, la polarisation, l’angle d’aspect, l’angle bistatique et le nombre de paires émetteur-récepteur utilisées. Nous testons enfin la méthode de sous-espaces sur les SER bistatiques (réelles) extraites des signaux acquis par le banc d’essai déployé à Orly. Nous obtenons une probabilité de classification de 82%, avec des variations suivant l’angle d’aspect et l’angle bistatique. On a donc démontré dans cette thèse que l’on peut reconnaitre des cibles aériennes à partir de leur SER acquise en utilisant des signaux de radars passifs bistatiques. / We present the design, development, and test of three novel, distinct automatic target recognition (ATR) systems for the recognition of airplanes and, more specifically, non-cooperative airplanes, i.e. airplanes that do not provide information when interrogated, in the framework of passive bistatic radar systems. Passive bistatic radar systems use one or more illuminators of opportunity (already present in the field), with frequencies up to 1 GHz for the transmitter part of the systems considered here, and one or more receivers, deployed by the persons managing the system, and not co-located with the transmitters. The sole source of information are the signal scattered on the airplane and the direct-path signal that are collected by the receiver, some basic knowledge about the transmitter, and the geometrical bistatic radar configuration. The three distinct ATR systems that we built respectively use the radar images, the bistatic complex radar cross-section (BS-RCS), and the bistatic radar cross-section (BS-RCS) of the targets. We use data acquired either on scale models of airplanes placed in an anechoic, electromagnetic chamber or on real-size airplanes using a bistatic testbed consisting of a VOR transmitter and a software-defined radio (SDR) receiver, located near Orly airport, France. We describe the radar phenomenology pertinent for the problem at hand, as well as the mathematical underpinnings of the derivation of the bistatic RCS values and of the construction of the radar images.For the classification of the observed targets into pre-defined classes, we use either extremely randomized trees or subspace methods. A key feature of our approach is that we break the recognition problem into a set of sub-problems by decomposing the parameter space, which consists of the frequency, the polarization, the aspect angle, and the bistatic angle, into regions. We build one recognizer for each region. We first validate the extra-trees method on the radar images of the MSTAR dataset, featuring ground vehicles. We then test the method on the images of the airplanes constructed from data acquired in the anechoic chamber, achieving a probability of correct recognition up to 0.99.We test the subspace methods on the BS-CRCS and on the BS-RCS of the airplanes extracted from the data acquired in the anechoic chamber, achieving a probability of correct recognition up to 0.98, with variations according to the frequency band, the polarization, the sector of aspect angle, the sector of bistatic angle, and the number of (Tx,Rx) pairs used. The ATR system deployed in the field gives a probability of correct recognition of $0.82$, with variations according to the sector of aspect angle and the sector of bistatic angle.

<p>At the centre of this study lies the question of how research-related media texts contribute to the social construction of sex and gender conceptions when they use research, either as a main source, or to support or comment on specific issues and statements, from the political arena, for example. The principal aim of the study has been to analyze and problematize the ways in which different types of newspapers, genres and editorial sections reproduce, or contribute to change, in existing gender discourses. </p><p> The material was collected from two Swedish newspapers during the year 2001: the national morning paper Dagens Nyheter (DN), and the national evening paper Aftonbladet. </p><p>The theories of discourse, agenda-setting and -framing in this study are related to the questions: what kinds of knowledge on women and men, and biological, physiological, psychological, social and cultural perspectives on sex/gender are represented; how are they described; and how do content and form contribute to the (re)production of, or change in, gender discourses? The main analytical perspectives are those about gender discourse (re)production, genres as ideological forms, and the epistemologies of journalism. </p><p> A combination of analytical strategies and methods was used: content and thematic analysis, and qualitative analysis of text and language with methodological tools from different traditions of discourse analysis. </p><p> In my study, I can see an interplay between research traditions and genre conventions in the (re)production of gender discourses. Since the news sections repeatedly choose to publish research as empiric and in the form of results, and then within that, primarily findings from medicine and the social sciences, these areas are reproduced as important and relevant, and as producers of objective, true knowledge that can be presented as simple facts. Research-related texts in culture journalism, on the other hand, follow the tradition of primarily treating research within the humanities, and nowadays also gender and queer theoretical perspectives within different disciplines. Through the genre conventions of culture journalism, this research is reproduced as something that you can reflect upon, problematize, criticize, form an opinion of, and judge.</p><p> The study also gives reason to argue that media logic and institutionalized genre conventions contribute to the reproduction of science and research as different worlds and cultures, in which the natural sciences and the humanities are found in different media spaces, and different forms of knowledge about sex/gender are given space on different conditions and in different forms. </p>

<p>The cross-sectional variation of stock returns used to be described by the Capital Asset Pricing Model until the early 90‟s. Anomalies, such as, book-to-market effect and small firm effect undermined CAPM‟s ability to explain stock returns and Fama & French (1992) have shown that simple firm attributes, like, firm size and book-to-market value can explain the returns far better than Beta. Following Fama & French many other researchers examine the explanatory powers of CAPM and other asset pricing models. However, most of those studies use US data. There are some researches done in different countries than US, however more out-of-sample studies need to be conducted.</p><p>To our knowledge there are very few studies using the Swedish data and this thesis contributes to that small pool of studies. Moreover, the studies testing the CAPM use the unconditional version of the model. There are some papers suggesting the use of a conditional CAPM that would exhibit better explanatory powers than the unconditional CAPM. Different ways of conditioning the CAPM have been proposed, but one that we think is the least complex and possible to make use of in the business world is the dual-beta model. This conditional CAPM assumes a different relationship between beta and stock returns during the up markets and down markets. Furthermore, the model has not thoroughly been tested outside the US. Our study is the first to use the dual-beta model in Sweden. In addition, the momentum effect has lately been given some attention and Fama & French‟s (1993) three factor model has not been able to explain the abnormal returns related to that anomaly. We test the Fama & French three factor model, CAPM and Carhart‟s four factor model‟s explanatory abilities of the momentum effect using Swedish stock returns. Ultimately, our aim is to find the best model that describes stock return cross-section on the Stockholm Stock Exchange.</p><p>We use returns of all the non-financial firms listed on Stockholm Stock Exchange between September, 1997 and April, 2010. The number of companies included in our time sample is 366. The results of our tests indicate that the small firm effect, book-to-market effect and the momentum effect are not present on the Stockholm Stock Exchange. Consequently, the CAPM emerges as the one model that explains stock return cross-section better than the other models suggesting that Beta is still a proper measure of risk. Furthermore, the conditional version of CAPM describes the stock return variation far better than the unconditional CAPM. This implies using different Betas to estimate risk during up market conditions and down market conditions.</p>

<p>Accelerator-driven systems for transmutation of nuclear waste have been suggested as a means for dealing with spent fuel components that pose potential radiological hazard for long periods of time. While not entirely removing the need for underground waste repositories, this nuclear waste incineration technology provides a viable method for reducing both waste volumes and storage times. Potentially, the time spans could be diminished from hundreds of thousand years to merely 1.000 years or even less. A central aspect for accelerator-driven systems design is the prediction of safety parameters and fuel economy. The simulations performed rely heavily on nuclear data and especially on the precision of the neutron cross section representations of essential nuclides over a wide energy range, from the thermal to the fast energy regime. In combination with a more demanding neutron flux distribution as compared with ordinary light-water reactors, the expanded nuclear data energy regime makes exploration of the cross section sensitivity for simulations of accelerator-driven systems a necessity. This fact was observed throughout the work and a significant portion of the study is devoted to investigations of nuclear data related effects. The computer code package EA-MC, based on 3-D Monte Carlo techniques, is the main computational tool employed for the analyses presented. Directly related to the development of the code is the extensive IAEA ADS Benchmark 3.2, and an account of the results of the benchmark exercises as implemented with EA-MC is given. CERN's Energy Amplifier prototype is studied from the perspectives of neutron source types, nuclear data sensitivity and transmutation. The commissioning of the n_TOF experiment, which is a neutron cross section measurement project at CERN, is also described.</p>

Accelerator-driven systems for transmutation of nuclear waste have been suggested as a means for dealing with spent fuel components that pose potential radiological hazard for long periods of time. While not entirely removing the need for underground waste repositories, this nuclear waste incineration technology provides a viable method for reducing both waste volumes and storage times. Potentially, the time spans could be diminished from hundreds of thousand years to merely 1.000 years or even less. A central aspect for accelerator-driven systems design is the prediction of safety parameters and fuel economy. The simulations performed rely heavily on nuclear data and especially on the precision of the neutron cross section representations of essential nuclides over a wide energy range, from the thermal to the fast energy regime. In combination with a more demanding neutron flux distribution as compared with ordinary light-water reactors, the expanded nuclear data energy regime makes exploration of the cross section sensitivity for simulations of accelerator-driven systems a necessity. This fact was observed throughout the work and a significant portion of the study is devoted to investigations of nuclear data related effects. The computer code package EA-MC, based on 3-D Monte Carlo techniques, is the main computational tool employed for the analyses presented. Directly related to the development of the code is the extensive IAEA ADS Benchmark 3.2, and an account of the results of the benchmark exercises as implemented with EA-MC is given. CERN's Energy Amplifier prototype is studied from the perspectives of neutron source types, nuclear data sensitivity and transmutation. The commissioning of the n_TOF experiment, which is a neutron cross section measurement project at CERN, is also described.

The cross-sectional variation of stock returns used to be described by the Capital Asset Pricing Model until the early 90‟s. Anomalies, such as, book-to-market effect and small firm effect undermined CAPM‟s ability to explain stock returns and Fama &amp; French (1992) have shown that simple firm attributes, like, firm size and book-to-market value can explain the returns far better than Beta. Following Fama &amp; French many other researchers examine the explanatory powers of CAPM and other asset pricing models. However, most of those studies use US data. There are some researches done in different countries than US, however more out-of-sample studies need to be conducted. To our knowledge there are very few studies using the Swedish data and this thesis contributes to that small pool of studies. Moreover, the studies testing the CAPM use the unconditional version of the model. There are some papers suggesting the use of a conditional CAPM that would exhibit better explanatory powers than the unconditional CAPM. Different ways of conditioning the CAPM have been proposed, but one that we think is the least complex and possible to make use of in the business world is the dual-beta model. This conditional CAPM assumes a different relationship between beta and stock returns during the up markets and down markets. Furthermore, the model has not thoroughly been tested outside the US. Our study is the first to use the dual-beta model in Sweden. In addition, the momentum effect has lately been given some attention and Fama &amp; French‟s (1993) three factor model has not been able to explain the abnormal returns related to that anomaly. We test the Fama &amp; French three factor model, CAPM and Carhart‟s four factor model‟s explanatory abilities of the momentum effect using Swedish stock returns. Ultimately, our aim is to find the best model that describes stock return cross-section on the Stockholm Stock Exchange. We use returns of all the non-financial firms listed on Stockholm Stock Exchange between September, 1997 and April, 2010. The number of companies included in our time sample is 366. The results of our tests indicate that the small firm effect, book-to-market effect and the momentum effect are not present on the Stockholm Stock Exchange. Consequently, the CAPM emerges as the one model that explains stock return cross-section better than the other models suggesting that Beta is still a proper measure of risk. Furthermore, the conditional version of CAPM describes the stock return variation far better than the unconditional CAPM. This implies using different Betas to estimate risk during up market conditions and down market conditions.

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[endif] > Mervärdesskatten är en allmän konsumtionsskatt som ska påföras vid omsättning av i princip alla varor och tjänster. Från denna generella princip finns undantag från skatteplikt, varav försäkringstjänster är ett av undantagen. Undantaget för försäkringstjänster har nästan inte behandlats i doktrin och därför är uppsatsens syfte att utreda vad som omfattas av undantagsbestämmelsen för försäkringstjänster. Undantaget från skatteplikt för försäkringstjänster stadgas i 3 kap. 10 § mervärdeskattelagen<! [if !supportFootnotes] >[1]<! [endif] >, ML, vilket motsvaras av art. 135.1 a i mervärdesskattedirektivet<! [if !supportFootnotes] >[2]<! [endif] >. Då EG-rätten är överordnad svensk rätt, i och med Sveriges medlemskap i EU, sker utredningen av undantagsbestämmelsen i 3 kap. 10 § ML utifrån EG-rätten. Inom EG-rätten är mervärdesskatten reglerad i mervärdesskattedirektivet, som den svenska mervärdesskattelagstiftningen bygger på. Den svenska mervärdesskattelagstiftningen återfinns i ML. Vad som omfattas av undantaget för försäkringstjänster definieras varken i mervärdesskattedirektivet eller ML och ledning måste därför sökas i rättspraxis. EG-domstolen har tolkat omfattningen av bestämmelsen i förhandsbesked begärda av medlemsstaterna. Bestämmelsen delas upp i två delfrågor som EG-domstolen besvarar i förhandsbeskeden. Delfrågorna är vad som omfattas av en försäkrings- och återförsäkringstransaktion och vad begreppet tjänster med anknytning till en försäkrings- och återförsäkringstransaktion som utförs av en försäkringsmäklare och försäkringsagent omfattar. Av EG-domstolens uttalanden kan slutsatsen dras, att det avgörande för en försäkringstransaktion är att en försäkringsgivare eller skattskyldig person tillhandahåller försäkringstagaren en försäkringstjänst. Försäkringstagaren ska erlägga en premie till tillhandahållaren av försäkringen och i utbyte erhålla ett skydd mot risken. Inträffar en händelse ska försäkringsgivaren tillhandahålla den prestation som avtalats om. En återförsäkringstransaktion föreligger endast när försäkringsgivaren överlåter den överenskomna risken till ett återförsäkringsföretag. Vad som omfattas av begreppet tjänster med anknytning till en försäkrings- och återförsäkringstransaktion som utförs av en försäkringsmäklare och försäkringsagent kan slutsatsen dras utifrån EG-domstolens uttalanden, att det krävs ett direkt eller indirekt rättsförhållande mellan försäkringsmäklaren eller försäkringsagenten och försäkringsgivaren och försäkringstagaren. Vad som bedöms som en försäkringsmäklare och försäkringsagent ska avgöras utifrån vad verksamheten består i och att verksamheten kännetecknar en försäkringsmäklare och en försäkringsagents verksamhet. Utifrån ett svenskt perspektiv är svenska domstolar skyldiga att tillämpa direktivkonform tolkning av nationella regler som bygger på gemenskapsrättsliga bestämmelser. Regeringsrätten och Skatterättsnämnden har tolkat omfattningen av undantagsbestämmelsen i ett flertal fall. Avseende begreppet försäkringstransaktion skiljer sig Regeringsrätten och Skatterättsnämndens uttalanden från EG-praxis, genom att de inte uttalar sig om att även en skattskyldig person kan tillhandahålla en försäkringstjänst. I övrigt följer Regeringsrätten och Skatterättsnämnden EG-praxis avseende tolkningen av begreppet försäkringstransaktion. Regeringsrätten och Skatterättsnämnden verkar däremot göra en snävare bedömning än EG-domstolen av vad som omfattas av begreppet tjänster med anknytning till en försäkrings- och återförsäkringstransaktion som utförs av en försäkringsmäklare och försäkringsagent, då de ställer upp ytterligare kriterier för vad som krävs för en undantagen försäkringstjänst. Vid tolkning av undantagsbestämmelsen ska hänsyn tas till de allmänna rättsprinciper som finns i EG-rätten. Principerna är överordnade bestämmelserna i mervärdesskattedirektivet och därför ska bestämmelserna vara förenliga med principerna. Uppsatsen syftar därför vidare till att analysera huruvida undantagsbestämmelsen i 3 kap. 10 § ML är förenlig med principerna om konkurrensneutralitet och rättssäkerhet. Principerna är komplexa och definieras på olika sätt i doktrin. I uppsatsen definieras principerna och analyseras utifrån den uppställda definitionen. Analysen som görs utvisar att såsom bestämmelsen ser ut idag, är den inte konkurrensneutral eller rättssäker. Ett nytt förslag om ändring av direktiv 2006/112/EG om ett gemensamt system för mervärdesskatt, i fråga om behandling av försäkringstjänster och finansiella tjänster har lagts fram av kommissionen. Ändringarna i direktivet skulle medföra en tydligare definition av bestämmelsen samt ökad konkurrensneutralitet och rättssäkerhet. <! [if !supportFootnotes] > <! [endif] ><! [if !supportFootnotes] >[1]<! [endif] > Mervärdesskattelagen (1994:200). <! [if !supportFootnotes] >[2]<! [endif] > Rådets direktiv 2006/112/EG. <--> / <!-- /* Font Definitions */ @font-face {font-family:"Cambria Math"; panose-1:2 4 5 3 5 4 6 3 2 4; mso-font-charset:0; mso-generic-font-family:roman; mso-font-pitch:variable; mso-font-signature:-1610611985 1107304683 0 0 159 0;} @font-face {font-family:Garamond; panose-1:2 2 4 4 3 3 1 1 8 3; mso-font-charset:0; mso-generic-font-family:roman; mso-font-pitch:variable; mso-font-signature:647 0 0 0 159 0;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {mso-style-unhide:no; mso-style-qformat:yes; mso-style-parent:""; margin-top:0cm; margin-right:0cm; margin-bottom:9.0pt; margin-left:0cm; text-align:justify; mso-pagination:widow-orphan; font-size:12.0pt; mso-bidi-font-size:10.0pt; font-family:"Garamond","serif"; mso-fareast-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman";} p.MsoFootnoteText, li.MsoFootnoteText, div.MsoFootnoteText {mso-style-noshow:yes; mso-style-priority:99; mso-style-unhide:no; mso-style-link:"Fotnotstext Char"; margin-top:0cm; margin-right:0cm; margin-bottom:9.0pt; margin-left:7.1pt; text-align:justify; text-indent:-7.1pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Garamond","serif"; mso-fareast-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman";} span.MsoFootnoteReference {mso-style-noshow:yes; mso-style-priority:99; mso-style-unhide:no; vertical-align:super;} span.FotnotstextChar {mso-style-name:"Fotnotstext Char"; mso-style-noshow:yes; mso-style-priority:99; mso-style-unhide:no; mso-style-locked:yes; mso-style-link:Fotnotstext; font-family:"Garamond","serif"; mso-ascii-font-family:Garamond; mso-hansi-font-family:Garamond;} .MsoChpDefault {mso-style-type:export-only; mso-default-props:yes; font-size:10.0pt; mso-ansi-font-size:10.0pt; mso-bidi-font-size:10.0pt; mso-ascii-font-family:"Tms Rmn"; mso-hansi-font-family:"Tms Rmn";} /* Page Definitions */ @page {mso-footnote-separator:url("file:///C:/Users/Hem/AppData/Local/Temp/msohtmlclip1/01/clip_header.htm") fs; mso-footnote-continuation-separator:url("file:///C:/Users/Hem/AppData/Local/Temp/msohtmlclip1/01/clip_header.htm") fcs; mso-endnote-separator:url("file:///C:/Users/Hem/AppData/Local/Temp/msohtmlclip1/01/clip_header.htm") es; mso-endnote-continuation-separator:url("file:///C:/Users/Hem/AppData/Local/Temp/msohtmlclip1/01/clip_header.htm") ecs;} @page Section1 {size:612.0pt 792.0pt; margin:70.85pt 70.85pt 70.85pt 70.85pt; mso-header-margin:36.0pt; mso-footer-margin:36.0pt; mso-paper-source:0;} div.Section1 {page:Section1;} --><!--[if gte mso 10]> <mce:style><! /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Normal tabell"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi;} > <! [endif] > Value Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. From the general principle there are some exemptions from tax duty whereof insurance services are one of those. The exemption has been very little discussed in doctrine hence the purpose of this thesis is to examine what is covered by the exemption from VAT for insurance services. The exemption from VAT for insurance services is stated in chapter 3 section 10 in the Swedish VAT act<! [if !supportFootnotes] >[1]<! [endif] >, which corresponds to article 135.1 a of the VAT directive<! [if !supportFootnotes] >[2]<! [endif] >. Since EC Law is superior to Swedish law, with Sweden’s entry to the European Union, the examination of the exemptions rules is grounded from the EC law. Within the EC law the VAT is regulated in the VAT directive, which also lay ground for the Swedish VAT regulation. The Swedish VAT regulation is found within the Swedish VAT act. What is included in the term insurance services is not defined either in VAT directive nor the Swedish VAT act, hence conclusions must therefore be sought in case law. The European Court of Justice, ECJ has perceived the scope of the provision in advance notice demanded from the membership states. The provision is divided in two sub-questions that the ECJ answers in the preliminary decision. The sub-questions are; what is covered by an insurance and a reinsurance transaction, and what the concept; services related to an insurance and a reinsurance transaction that is performed by an insurance broker or insurance agent covers. From the ECJs’ statements can be concluded that; the crucial factor for an insurance transaction is that an insurance provider or a taxpayer provides the insurance holder an insurance service. The insurance holder shall pay a premium to the insurance provider and in return receive protection against the risk. Should an action occur, to which the insurance holder has insurance, the insurance provider shall offer the agreed performance. A reinsurance transaction exists only when the insurance provider alienate the agreed risk to a reinsurance company Regarding what is covered by the term; services related to an insurance and a reinsurance transaction that is performed by an insurance broker or insurance agent, a conclusion can be made from the statements of the ECJ, that a direct or indirect legal relationship between the insurance broker or the insurance agent and the insurance provider and the insurance holder is required. What is judged as an insurance broker and insurance provider shall be determined from what the main activity consist of and that the activity characterize an insurance broker and insurance agent’s activity. From a Swedish perspective the Swedish courts are obliged to interpret the national law in conformity with EC law, when the national law is based on EC law. The Supreme Administrative Court of Sweden and Skatterättsnämnden have interpreted the extent of the exemption rules in a number of cases.  Regarding the term insurance transaction the Supreme Administrative Court of Sweden and Skatterättsnämndens’ statement differ from EC case law, since they fail to mention that also a taxpayer can provide an insurance service. Apart from that the Supreme Administrative Court of Sweden and Skatterättsnämnden follow EC case law regarding the interpretation of the term insurance service. The Supreme Administrative Court of Sweden and Skatterättsnämnden seems to make a more narrow interpretation than the ECJ when it comes to what is covered by the term, services related to a insurance and a reinsurance transaction that is performed by a insurance broker or insurance agent as they add even more criteria about what is needed by an exempted insurance service. In the interpretation of the exemption rules consideration has to be taken to general legal principles that exists in the EC law. The principles are superior the provisions of the VAT directive and therefore the provisions must be in accordance with the principles. The examination is therefore conducted from whether or not the exemption rules in chapter 3 section 10 in the Swedish VAT act corresponds with the principles of competition neutrality and legal certainty. The principles are complex and defined in different ways in doctrine. In the thesis the principles are defined and analyzed based on that definition. The analysis in this thesis concludes that as the provisions are today, they neither fulfill the principle of competition neutrality nor the principle of legal certainty. A new proposal to amend the directive 2006/112/EC on the common system of VAT, as regards the treatment of insurance and financial services, has been presented by the European Commission. The changes in the directive would lead to a more explicit definition of the provision and increase the fulfillment of the principle of competition neutrality and the principle of legal certainty. <! [if !supportFootnotes] > <! [endif] ><! [if !supportFootnotes] >[1]<! [endif] > Mervärdesskattelagen (1994:200). <! [if !supportFootnotes] >[2]<! [endif] > Rådets direktiv 2006/112/EG. <-->

<p>The study outlines five areas of intervention in the development of women&rsquo / s studies and politics on the continent. Firstly, it examines the problematic construction and the inclusion of women in the narratives of the liberation struggle in South Africa. Secondly, the study identifies the sphere of intellectual debates as one of the crucial sites in the production of historical knowledge about the legacies of liberation struggles on the continent. Thirdly, it traces the intellectual trajectory of Charlotte Maxeke as an embodiment of the intellectual contributions of women in the struggle for liberation in South Africa. In this regard, the study traces Charlotte Maxeke as she deliberated and engaged on matters pertaining to the welfare of the Africans alongside the prominent intellectuals of the twentieth century. Fourthly, the study inaugurates a theoretical departure from the documentary trends that define contemporary studies on women and liberation movements on the continent. Fifthly, the study examines the incorporation of Maxeke&rsquo / s legacy of active intellectual engagement as an integral part of gender politics in the activities of the Women&rsquo / s Section of the African National Congress. In the areas identified, the study engages with the significance of the intellectual inputs of Charlotte Maxeke in South African history.</p>

The author argues that the Court Challenges Program’s 2006 cancellation was based on claims that judicial review is undemocratic, including those made by three academics, Rainer Knopff, F.L. Morton and Ian Brodie; the Court Party Theorists (the “CPT”). Through a study of Charter equality cases, this paper examines the CPT’s arguments regarding judicial activism, interest groups and interveners and finds they are largely unsupported by statistical evidence. Further, the debate about judicial review and democracy obscures judicial review’s important auditing function over the legislature’s constitutional adherence. This audit depends on individuals’ capacity to pursue Charter litigation, an ability compromised by the access to justice crisis. The author examines this crisis and the efforts to fill the funding gap left by the CCP’s cancellation and concludes that a publicly-funded program like the CCP is best-placed to ensure that the Charter remains a relevant tool for enforcing fundamental human rights in Canada.

The author argues that the Court Challenges Program’s 2006 cancellation was based on claims that judicial review is undemocratic, including those made by three academics, Rainer Knopff, F.L. Morton and Ian Brodie; the Court Party Theorists (the “CPT”). Through a study of Charter equality cases, this paper examines the CPT’s arguments regarding judicial activism, interest groups and interveners and finds they are largely unsupported by statistical evidence. Further, the debate about judicial review and democracy obscures judicial review’s important auditing function over the legislature’s constitutional adherence. This audit depends on individuals’ capacity to pursue Charter litigation, an ability compromised by the access to justice crisis. The author examines this crisis and the efforts to fill the funding gap left by the CCP’s cancellation and concludes that a publicly-funded program like the CCP is best-placed to ensure that the Charter remains a relevant tool for enforcing fundamental human rights in Canada.