Bakgrund: OECD har tillsammans med G20-länderna beslutat att koncerner skall skatterapportera i enlighet med ett nytt underlag utifrån en ny lagstiftning, som heter Country-By-Country-rapportering (CbCr). Detta innebär att företagen skall börja rapportera bland annat betald skatt och sina anställda per jurisdiktion där företaget verkar och på så vis kommer en ökad transparens inom skatteredovisning att ske. Ur myndigheters synpunkt är detta en ändring mot det positiva, men frågan blir vad företagen och dess koncernskattechefer anser om denna ändring i skatteraportering. Syfte: Uppsatsens syfte är att identifiera och beskriva koncernskattechefers attityder till en ny lagstiftning som ändrar dagens skatterapportering genom CbCr som leder till en ökad transparens i skatteredovisningen, samt att se vad som påverkar identifierad attityd. Denna studie kommer att bidra genom att ge ett empiriskt underlag som öppnar för framtida forskning kring attityder hos koncernskattechefer vid den ökade transparensen i skatteredovisning. Studien ger också ett kunskapsunderlag för statliga myndigheter, i synnerhet skattemyndigheter, och för berörda koncerner samt svenskt näringsliv. Metod: Genom en kvalitativ metod med  intervjuer av koncernskattechefer hos 8 stora koncerner samt skatteverket har empiriskt material samlats in som leder till en vidare analys och slutsats. Slutsats: De mest framträdande resultaten i denna uppsats har varit att en del koncernskattechefer ser samband mellan skatt och socialt ansvar och är därmed positiva till implementeringen eftersom det kommer att stärka det sociala kontraktet. Andra koncernskattechefer ser risker med CbCr och ökade kostnader och därmed minskade incitamentsersättningar och har en negativ attityd till en ökad transparens i skatteredovisningen. / Background: A decision made by OECD, together with G20-countries says that Corporate Groups shall report report tax according to new guideline, called Country-By-Country-reporting. This means that corporate groups for example will report tax paid per jurisdiction and therefore will the tax transparency be increased. According to  authorities, the new implementation is positive but the question is whether the corporate groups and their corporate group tax managers will be positive or not. Purpose: The purpose of this study is to identify and explain attitudes of tax managers when a new legislation changes today´s tax reporting in the form of a CbC-report which will increase transparency in the tax reporting, and what elements are behind these identified attitudes.This study will contribute by giving an empirical material thats opens to further research about corporate group tax managers attitudes with increased tax transparency. The study also gives better knowledge for public authorities, particularly the tax authority and to concerned corporate groups. Method: Through a qualitative method with interviews with corporate group tax managers with 8 large corporate groups and tax authorities, empirical material has been gathered, which leads to further analysis and a conclusion. Conclusion: The most prominent results in this essay has been the fact that some corporate group tax managers sees the connection between tax and social responsibility and therefor are positive to the implementation because it will strengthen the social contract.Other corporate group tax managers sees the hazards with CbCr and appurtenant costs and therefor decreased incentive compensation. These corporate group tax managers have a negative attitudes towards an increased tax transparency.

protein chemistry, unnatural amino acids, chemical biology, proteomicsThe foundation of political societies is a central theme in Rousseau's work. This is no surprise coming from a man who was born into a people who had their own celebrated founder and foundations, and immersed himself in the writings of classical republicans and the quasi-mythical histories of ancient city-states where the heroic lawgiver played an important and legitimate role in political foundations. However, Rousseau's propositional political writings (those written for Geneva, Corsica, and Poland) have been accused of being unsystematic and running the spectrum from conservative and prudent to radical and utopian. It is this seeming incongruence which is the subject of this thesis. In particular, it is argued that this confusion is born out the failure to recognize a systematic distinction between "founding" and "re-founding" political societies in both the history of political thought, and Rousseau's own work (a distinction in Rousseau which has rarely been noted, let alone treated to a study of its own). By recognizing this distinction one can identify two Rousseaus; the conservative and prudent thinker who is wary of making changes to established political systems and constitutional foundations (the re-founder), and the radical democrat fighting for equality, and claiming that no state is legitimate without popular sovereignty (the founder). In demonstrating this distinction, this thesis examines the ancient concept of the lawgiver, the growth and expansion of the idea leading up to the eighteenth century, Rousseau's own philosophic writings on the topic, and the differing political proposals he wrote for Geneva, Corsica, and Poland. The thesis argues that although there is a clear separation between these two types of political proposals, they remain systematically Rousseauvian.

Flera av de funktioner som vi i allmänhet anser vara nödvändiga för att ha ett fungerandesamhälle lider idag av rekryteringsproblem. I media rapporteras det om underskott av såvällärare som sjukvårdspersonal men även Försvarsmakten har problem med att fyllakrigsorganisation. Det är därför intressant att undersöka om det finns ett intresse blandungdomar att söka sig till det som vi kallar “Kallyrken” och vilka motiv och attityder somungdomar har till dessa. Vår undersökning fokuserar på värnplikten och syftar till attidentifiera vilka drivkrafter ungdomar har för att genomföra eller avstå från den.Vårt teoretiska ramverk utgår från Fabrizio Battistellis motivationstypologi som beskriverdrivkrafter som endera paleomoderna, moderna eller postmoderna. Han menar att strömningari samhället påverkar våra motiv och att vi i dagens postmoderna samhälle snarare drivs avviljan att finna sig själv och söka äventyr än av patriotism och ekonomiska fördelar. Vi hardärutöver utvecklat vårt ramverk med delar ur careershipsteorin i syfte förstå vilkabakgrundsfaktorer som kan ha påverkat ungdomars motiv.Våra data har samlats in genom att intervjua tio ungdomar, fem som genomför sin värnpliktoch fem som går sista året på gymnasiet. I vår undersökning har vi kommit fram till att deundersökta ungdomarna i huvudsak har en positiv inställning till värnplikten och att de serfördelar med att genomföra den. Postmoderna drivkrafter är i huvudsak dominerade men vinoterar även en något högre frekvens av paleomoderna drivkrafter, såsom skyddet avnationen, jämfört med Battistellis tidigare forskning. En av de faktorer som de undersöktaungdomarna lyfter fram som mest betydelsefullt inför mönstring och värnplikt är tillgångentill trovärdig information. Den bild som förmedlas på sociala medier bidrar till ett ökatintresse, men den behöver kompletteras med information som ökar förståelsen för varför detär viktigt att alla är med och bidrar. Samtliga undersökta rekryter meddelar att värnplikten harvarit en positiv upplevelse och kan tänka sig en framtid i Försvarsmakten på något sätt.Studenter är inte heller främmande för ett engagemang i Försvarsmakten utan ser det som enframtida möjlighet. / Many of the social and governmental institutions, such as schools and hospitals, that wegenerally consider a necessity in a functioning society suffer from recruitment problems. TheSwedish Armed Forces are not exempted from this and also have problems manning theirorganisation. The purpose of this study is to determine the underlying motives today's youthexpress towards the newly reinstated compulsory service in the Armed Forces.Our theoretical framework derives from Fabrizio Battistellis motivation trichotomy in whichhe explains that a person's motivation can be either paleomodern, modern or postmodern. Hisconclusion is that today's youth are more motivated by the desire for adventure thanpatriotism and economic benefits. In addition we have used the careership theory in order tounderstand the underlying circumstances that may have influenced a person's motivation.Our data has been collected by interviewing ten young people, five who are in the midst ofcarrying out their military service and five who are attending their last year in high school.We can, in our study, determine, among today’s youth the postmodern motives and values arestill the main driving force, but we have also observed an increase in paleomodern motivesand values compared to Battistelli's previous research.

Made available in DSpace on 2016-04-26T20:30:24Z (GMT). No. of bitstreams: 1 Vera Maria de Carvalho Pinto Rodrigues.pdf: 663787 bytes, checksum: 0ed00c284e05b5029793ab9a3aa0b98c (MD5) Previous issue date: 2010-06-01 / This essay intends to analyze the principle of mutualism in light of the eighteenth century contractual theory produced by Jean-Jacques Rousseau, as a form of free association that brings benefits for all of its members, which benefits are to be reached through the gathering of forces of those members aiming the common good. It will be explored the similarities between the contractual theory of Rousseau and the principle of mutualism, since in both cases the members of a collectivity contribute to get benefits from this association. Thus, these members assure protection against occasional misfortunes and related damages arising from its occurrence. Then, we start to view the social pact as a more specific kind of association, as in the insurance agreements, and not as a political organization. We will also study the relation between the risk inherent to the social contract and to the insurance agreement, which has the principle of mutualism as cornerstone. It will be discussed the philosophical fundaments of the principle of mutualism in the insurance agreements, since the insurance agreements are based on the concepts of the common good, presented in Rousseau's contractual theory; allowing that all the members of the insured collectivity benefit from the tranquility of having their personal or material assets protected against future or uncertain misfortunes, or against damages caused at the time of the loss, that could not be borne by them individually. At last, we will analyze the principle of mutualism and the insurance agreements in the Civil Code of 2002, and on recent decision of the Appellate Courts of the State of São Paulo / O presente trabalho tem por proposta a análise do princípio do mutualismo à luz da teoria contratualista do século XVIII elaborada por Jean-Jacques Rousseau, como forma de associação livre que traz benefícios para todos os que dela participam, alcançados pela soma de esforços para o bem comum. Serão exploradas as semelhanças a teoria contratualista de Rousseau entre o princípio do mutualismo, visto que em ambos os casos os membros de determinada coletividade contribuem para se beneficiar dessa associação, garantindo, assim, a proteção contra eventuais infortúnios e danos decorrentes de sua ocorrência. Passa-se, então a considerar o pacto social sob um prisma menor de associação, como nos contratos de seguro, e não sob o ponto de vista de organização política da sociedade; assim como será abordada a relação entre o risco inerente ao contrato social e ao contrato de seguro, cujo pilar de sustentação está no princípio do mutualismo. Serão feitas considerações sobre a fundamentação filosófica do princípio do mutualismo nos contratos de seguro, na medida em que este é fundado nas concepções de bem comum, tais como apresentadas no contratualismo de Rousseau; possibilitando que todos integrantes da massa segurada desfrutem da tranqüilidade de garantir seus bens pessoais ou materiais dos infortúnios futuros e incertos, ou dos danos efetivamente causados quando da ocorrência de sinistros, o que de forma isolada não teriam condições de assumir. Por fim, serão feitas reflexões sobre o princípio do mutualismo e os contratos de seguro no Código Civil de 2002, bem como sobre recentes decisões do E. Tribunal de Justiça do Estado de São Paulo

Trafficking in persons is a serious crime and a serious violation of human rights. Every year, thousands of men, women and children fall into the hands of traffickers, in their own countries and abroad. Trafficking in human beings (THB) can be about forced labour, sexual slavery and/or commercial sexual exploitation, but this this paper focuses on the latter category. One country in Eastern Europe with an exceptionally high proportion of women and children trafficked into Sweden each year is Romania. The purpose of the following study is therefore to investigate what moral responsibility – if any – Sweden has to protect the female part of the victims from Romania being trafficked for sexual purposes in Sweden. They are not Swedish citizens, and that makes it a complicated question. In making an effort to come up with answers, we will have a look at what Sweden is doing for these people today, and what the options look like going forward, if indeed the responsibilty is ours. This is an academic thesis with one normative and one empirical aspect. Normative theoretical principles of global justice, ethics and human dignity from American philosopher Martha Nussbaum are tested on an empirical problem; a case study about the situation for Romanian trafficking victims in Sweden and Norway. Apart from the theory and case study, I have exclusively used applied ethics, secondary sources and an analytical tool to analyze and dissect the problem, reaching the conclusion that Sweden does have a moral responsibility, and that we therefore should continue to work in these people´s favour. However, more so that now by assisting solution solving in Romania, where the biggest problems exist and the best solutions can be expected, if handled intelligently and with ethics in mind.

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This thesis proposes a reading of David Gauthiers moral contractarianism (hereinafter Mb(CM)A) that demonstrates how cooperation can be rational in situations where expected utilities (EU) are stacked too high against cooperation. The dissertation critically examines Mb(CM)A and contends that it breaks down in the test of application, i.e. the problem of secession because of the conception of rationality it appeals to. Mb(CM)A identifies rationality with utility-maximization, where utility is the measure of considered coherent preferences about outcomes. Mb(CM)A links morality to reason, and reason to practical rationality, and practical rationality to interest, which it identifies with individual utility. On this view, an action (or a disposition) is rational if that action (or disposition) maximizes an agents EU. This conception of rationality the essay claims is both nave and misleading because it does not take into account an agents considered preference for the acts that are available, in addition to the EU of those acts. Therefore, the thesis argues that Mb(CM)As account of rationality be abandoned in favor of a decision-value/symbolic utilitys or morals by decision-value agreements conception of practical rationality. Morals by decision-value agreement (henceforth Mb(DV)A), the dissertation claims, handles serious problems, like the problem of secession in ways that Mb(CM)A cannot. Mb(CM)A breaks down in the test of application because when applied to the problem of secession, it suggests a single-tracked silver bullet solution. Specifically, it tracks only EU-reasons and claims that insofar as cooperation does not maximize the EU of better-off agents, it is not rational for them to cooperate with or support those that are less well-off. By contrast, Mb(DV)A offers a multi-tracked framework for solutions to the problem, namely: it factors in an agents considered preference for the acts that are available, in addition to EU of those acts. It is the argument of the thesis that when EU is stacked too high against cooperation, it may or may not be rational for an agent to cooperate, depending on which way symbolic utility (SU) for that agent points toward. If SU points in the direction of secession, then it is DV-rational for an agent not to cooperate, but if SU points toward non-secession, then it is DV-rational for that agent to cooperate.

Society is increasingly calling for organisations to demonstrate corporate social responsibility (CSR). To fulfil this demand, organisations need to be accountable, democratic and transparent to their stakeholders. This can be achieved using a number of tools including communication about the environmental, social and economic impacts of an organisation’s actions and activities. Yet despite the importance of communicating environmental information, and society’s heightened environmental awareness, organisations are still demonstrating an insufficient commitment to environmental reporting, continuing their reluctance to be open and accountable about their environmental impacts. This suggests organisations currently have little understanding of why they should report, what they should report and/or how they should report. For environmental reporting progress to be achieved it is important that we have knowledge of how various factors influence voluntary environmental reporting engagement. This research, in contributing to and extending the body of environmental reporting knowledge, aims to provide an understanding of the Why, What and How of voluntary environmental reporting by specifically examining: why organisations should, and why organisations do, voluntarily report environmental information; what environmental information organisations should, and what environmental information organisations do, voluntarily report; and how organisations should, and how organisations do, voluntarily report environmental information. In using a combination of research methodologies this research extends prior CSR reporting studies – closing the gap between voluntary environmental reporting practice and theory, providing better insights into the underlying reasons and motivations for voluntary environmental reporting, and providing improved knowledge of the considerations made by companies as part of the voluntary environmental reporting process. In doing so, this research presents a more recent examination of voluntary environmental reporting in the annual reports of New Zealand and Australian publicly listed companies. Aspects of voluntary environmental reporting that have not been extensively examined before, particularly in Australasia, are examined. These include a focus on content-quality (as opposed to reporting quantity), an investigation of the effect of public pressure (using a combination of three proxy measures), and, through the use of qualitative research, an expansion of the insights obtained from quantitative data. This research finds that New Zealand and Australian publicly listed companies continue to have an insufficient and incorrect understanding of why they should report, what they should report and/or how they should voluntarily report environmental information. This deficient understanding results in voluntary environmental reporting in their annual reports which is inadequate – the reporting lacks meaning and purpose (i.e. has form but little or no substance), and reflects managers’ incorrect perceptions about the environmental impact of their company’s actions and activities. As a result voluntary environmental reporting in the annual reports of New Zealand and Australian publicly listed companies fails to “… give an understanding, which is not misleading, …” of the environmental consequences of an organisation’s actions and activities (adapted from Alexander & Jermakowicz, 2006, p. 132), providing little accountability to stakeholders, and serving neither external stakeholders nor those reporting well. As the demand for organisations to demonstrate accountability to stakeholders continues to increase over time it is important to develop informed environmental reporting guidance and undertake further examinations of the Why, What and How of environmental reporting.

This study investigates the constraints and success factors in the implementation of the third performance management system (PMS) for the Namibian public service from 2006 to 2014. It was purported to be implemented in 2006. However, various government publications reported that its implementation process was poor or slow. The study also made a contribution to the discussions regarding individual performance agreements by politicians. The review of the existing literature revealed that at the time of this study no academic research was conducted in the Namibian public service considering the PMS implementation process in totality. Furthermore, the conditions or factors of an effective policy and performance management system implementation which had been identified helped the researcher to decide on the focus of the study. Methodologically, the study uses an implementation research design which focused on process evaluation using the mixed method approach. During phase one, data was collected using a diagnostic tool to determine the status of the PMS implementation. The results of phase one guided the interviews conducted during phase two that provided an in-depth understanding of the phenomenon under investigation. A purposive sampling method was applied in selecting nineteen respondents who participated in this study. Documentary sources were used during all the phases of the study. The main findings of the study are: notable achievements in terms of the PMS design and its implementation, with four Offices, Ministries and Agencies (OMAs) and Regional Councils (RCs) being identified as most successful at the time of the study. Internal leadership commitment proved to be the main success factor. However, the PMS was not implemented fully because it did not meet the requirements of an effective one. The study recommends to establish the PMS unit in each OMA and RC, integrate the PMS with all aspects of human resources, simplify the PMS forms, formulate a PMS policy for Namibian politicians, apply the templates and implementation modalities of an individual performance agreement of political executives, formulate a social contract for the constituency councilors in the Government of the Republic of Namibia, and introduce a Constituency Development Budget (CDB) to support the implementation of the social contract. / Public Administration / D.P.A.

This thesis addresses the paradigm shift required for an MBA qualification in a world order of inclusive globalisation (WOIG) – where humankind‟s security is assured, and where global poverty has been eradicated. A new research methodology, termed critical metasynthesis, which is the enrichment of critical management research with metasynthesis and Socrates‟ dialectic method of systematic inquiry has been used. The critical metasynthesis derives its outcome from the insights of global leaders from the developed and developing world, refuted by Nobel Laureates from the past decade. From the Socratic dialogue an end-purpose Statement of Visions for a new world order, society, business, business leadership, and the postmodern MBA emerged, namely: to deliver a WOIG; requiring a society that finds its greatness in protecting both its humanity and its economy as a whole; requiring world-class businesses – financially robust across business cycles, with global stewardship as the dominant business logic; requiring global business leaders with an ability to envision the WOIG, and then to lead thereto in an entrepreneurial and path-breaking manner exerting leadership qualities associated with the golden Rule of Humanity; requiring an MBA that educates and inspires the business leader to lead (and, to co-lead with societal and political leaders) the planetary turn-around to a WOIG. For this, a fundamental change of paradigm for the MBA emerged as a prerequisite. The first prerequisite is a Social Contract with Business as a trichotomy of global business responsibility towards society, politics and the Earth. This, becomes the raison d‟être of the postmodern MBA. The second prerequisite is an educational context aligned with the values and aspirations of a WOIG society. The outcome of the postmodern MBA is a fundamental personal re-orientation as thé kairos moment - through holistic critical reasoning excellence and achieving a WOIG mindset. Flowing from this to craft, build and to manage enterprises for the turn-around from today‟s world order of destructive globalisation to a WOIG. The thesis contributes a new educational context, vocabulary, and guidelines for a new canon of MBA knowledge. The thesis concludes by describing new vistas of follow-up research in four interlocking priorities for the professoriate, namely: discovering, integrating, applying and teaching a postmodern MBA in a WOIG – to deliver MBA graduates who can lead any business in any industry sector in any country towards positive sustained results for all stakeholders. / Business Leadership / D.B.L.