None / Clinicians in general value the use of the best evidence in decision-making and consider that can improve patient care. However, a successful evidence based practice is hard to achieve in real life. In recent years, with the consolidation of the Grading of Recommendations Assessment, Development and Evaluation (GRADE) approach, the development of improved standards to judge the trustworthiness of guideline recommendations and the adoption of more strict policies to limit the influence of conflict of interests, trustworthy guidelines have become an attractive alternative for an evidence-based clinical practice. In this thesis we offer an explicit and easy-to-use guidance to clinicians regarding how to use guideline recommendations in the context of a real life practice. We also provide an in-depth explanation of the judgments involved in determining the direction and strength of recommendations. Finally, we expand the knowledge about how to manage conflict of interests in guideline developers. Through two studies evaluating the conflict of interest policy implemented at the American College of Chest Physicians 9th edition of the Antithrombotic Guidelines, we show what aspects of the policy were successful and what aspects need to be reformulated. / Thesis / Doctor of Philosophy (PhD) / None

En av de mest framstående fördelarna med skiljeförfarande som tvistlösningsmetod är att parterna har möjlighet att utse skiljemän som de känner förtroende för och som har sär- skild kompetens för tvistens avgörande. Enligt 8 § lagen (1999:116) om skiljeförfarande (LSF) ska en skiljeman vara opartisk, och om det finns omständigheter som rubbar förtro- endet för skiljemannens opartiskhet ska denne skiljas från sitt uppdrag. Om en skiljeman är partisk kan även skiljedomen klandras och upphävas. Denna uppsats syftar till att utreda skiljemäns (o)partiskhet enligt 8 § LSF samt att försöka fastställa gällande rätt för partiskhet i relationen mellan skiljeman och partsombud. Relationen mellan skiljeman och partsombud är inte reglerad i LSF men i rättspraxis finns vägledning för vilka omständigheter som kan vara av förtroenderubbande karaktär. HD har fastslagit att en hög standard ska gälla för den aktuella relationen. Enligt domstolen är det förtroenderubbande om en advokatbyrå där skiljemannen är anställd har en affärsmässigt betydelsefull relation med en part eller närstående till part i skiljeförfarandet. Vidare har HD anfört att det även kan vara förtroenderubbande för skiljemannens opartiskhet om en advokatbyrå medverkat till att en viss skiljeman ofta får skiljeuppdrag. Svea hovrätt har konstaterat att det även är förtroenderubbande om en delägare i en advokatbyrå tjänstgör som skiljeman i ett skiljeförfarande där ena parten är motpart i en annan tvist till ett annat företag som har skiljemannens advokatbyrå som ombud. Vidare har advokatetiska regler en preventiv funktion för att motverka partiska skiljemän. En advokat som handlar i strid med sådana regler är dock inte automatiskt att anse som partisk enligt 8 § LSF. / One of the most prominent advantages of arbitration as a form of dispute resolution is that the parties may appoint arbitrators who they have confidence in and that have particular expertise in the question of the dispute. According to 8 § of the Swedish Arbitration Act (SAA), an arbitrator must be impartial and an arbitrator shall be discharged if there exists any circumstance which may diminish confidence in the arbitrator's impartiality. The arbi- tration award may also be challenged and set aside, if the arbitrator is biased. This thesis aims to examine the arbitrators’ (im)partiality according to 8 § SAA, and to de- termine when the relationship between an arbitrator and a legal counsel is considered to undermine the confidence in the arbitrator's impartiality. The relationship between an arbitrator and a counsel is not regulated by SAA but circum- stances that diminish the confidence of the arbitrator’s impartiality have been subject to ju- dicial review. The Supreme Court has set high standards for the relationship in question. For example, it is according to the Court confidence diminishing if the arbitrator’s law firm currently has a significant commercial relationship with one of the parties in the arbitration as well as when a law firm contributes to that a particular arbitrator often receives assign- ments as an arbitrator. In addition, attorneys’ codes of conduct have a proactive function to prevent biased arbi- trators. However, a lawyer who violates such rules is not automatically seen as biased ac- cording to 8 § SAA.

This dissertation thesis is trying to find and apply a political-geographical approach to the study of political activities of the civil society. At first, it searches it theoretically, for example on the bases of theories of democracy, relations among the state and civil society, social capital etc. It stresses an importance of an active role of a citizen as an actor in liberal democracy, in a complex society, but also a conflictful character or forms of a part of civil society, which, by its public control, finally contributes to strengthening and maintaining of democracy. It also admits a possible risk of conflict with representative democracy. The thesis tends towards those approaches which investigate the relationship of the civil society with the state and the commercial sphere, in which conflicts occur in the (public) space and about the space. Thereafter, the issue is studied empirically on the example of local and regional level in the Liberec Region, where impacts of a hierarchical level, a distance from the centre, the territory resettled after the Second World War and other possible geographical influencing factors. As the data source about the organisations and activities of the civil society the thesis uses namely these three items: (i) data from the Register of Economical Subjects...

倫理是有關哲學、價值及道德的研究，涉及判斷力和行為的準則，亦或是藉以建立及執行正確而又適當行為的樣準；決策則是公共行政內容中最主要的活動，公共政策本身即含有決定社會價值再分配的特性；民主國家的立法單位正是決定利益歸屬的關鍵場域，作為立法機關構成者的立法委員對倫理的認知及踐履，將反映在當代政治風氣的清明與否，利益的分配是否合於公眾對公平正義的期待？長久以來，民眾對立法院形象評價低落的原因之一，正在於部分立法委員以權牟私，特權關說等等不符倫理行為導致政治活動商業化的情事浮濫，故及早建立外部的行為規範，督促政治風氣及國會倫理趨於清明，並設置有效的監督機制，是當前國會改革工程極為艱鉅的工程。 國會的改革與政治環境關係密不可分，故本研究擬採制度比較的方法切入，主要試圖勾勒：（一）、立法委員行為與倫理對公益的關係及影響？（二）、在比較及分析我國國會利益迴避制度的同時，亦參酌美、日、英等國對國會的利益迴避制度，並比較和我國現有制度的異同？（三）、經由現正研擬中有關於利益迴避制度的分析研究，歸納出未來對立法委員行為規範的立法趨勢為何？（四）、整合前述各項差異，歸納出可能改進的方向，作為利益迴避在國會倫理法制化過程中改進的參考。 關鍵字：立法委員、利益迴避、國會倫理 / Ethics deals with value, morality, and philosophy, involving judgment and behavioral principles; it may also be the criteria for establishment and guidance of right and proper conduct. Decision-making is a primary activity of public administration and decision-making itself contains redistributive characteristics of social value. In democratic nations, legislative bodies are the key field that decides whom interests belong to. Being legislative bodies, their acknowledgement and observation of ethics may reflect whether current political atmosphere is free of corruption or not and distribution of interests meets public expectation of fairness and justice. For a long time, one of the reasons that the public rates the Legislative Yuan low lies in that legislators abuse their power to pursue their own interests as influence peddlers; this conduct is not ethical and leads to indiscriminate commercialization of political activities. Hence, setting external conduct norms as soon as possible, enforcing cleanness of political atmosphere and legislative ethics, and forming effective supervising organizations are arduous work for reforming the Legislative Yuan at present. Reformation of the Legislative Yuan and political circumstances are closely related; therefore, this study starts at comparison of system methods in an attempt to present an account: (1) What is the relations and influences of legislators’ conduct and ethics over public interests? (2) By comparison and analysis of the Legislative Yuan’s conflicts of interests and by reference to conflicts of interests systems in Britain, Japan, and U.S.A. this study tries to compare and distinguish differences in these systems. (3) On analysis and study of conflicts of interests system being prepared, legislation trends of legislators conduct norms can be concluded. (4) To summarize the above-mentioned differences, improvements are summed up for legislation for conflicts of interests in legislative ethics code as reference. Key word: legislators, conflicts of interests, Legislative Yuan’s ethics.

本研究旨在探討會計師與律師二種專門職業人員對職業道德的認知程度及差異情形。本研究採用多元道德量表作為道德判斷之衡量工具，配合四個道德情境故事，以問卷調查方式向會計師事務所及律師事務所蒐集樣本資料，回收194份問卷，有效問卷173份，並以敘述性統計、t 檢定、Spearman相關分析等方法進行資料分析。實證結果發現，會計師對獨立性與律師對避免利益衝突的認知上有顯著差異，而二者對保密的認知則無顯著差異，可能係此二種專門職業之職業特性不同所致。根據研究結果，本研究提出相關建議，供實務界、教育界及後續研究者作為參考。 / The main purposes of this study were to explore the ethical perception gaps of professional ethics between Certified Public Accountants and Lawyers. This research uses multidimensional ethics scale as a measurement of moral judgments with four dilemmas, then uses the method of questionnaire survey with participants in some accounting firms and law firms. There are 194 samples retrieved, and 174 effective samples. The data is analyzed by using the method of descriptive statistics, t-test, Spearman’s correlation. The findings of the study revealed that the perception gaps of independence for accountants and avoiding the conflicts of interests for lawyers are significant, and the perception gaps of confidentiality are insignificant. This might be resulted from the particularity of these two professions. As a result, this study is recommendable for practicing field, educators, and future researcher as reference materials.

La firme est un ensemble de contrats conclus entre les différentes parties prenantes, actionnaires, créanciers, salariés, dirigeants, clients, fournisseurs, pouvoirs publics, etc. Les conflits d‟intérêts naissent lors de la répartition de la valeur ajoutée et chacun des parties procède à augmenter sa part au détriment des autres. Les salariés réclament une augmentation de salaire ou un intéressement aux résultats, les actionnaires, apporteurs du capital financier, désirent un part élevé des bénéfices afin de rémunérer le risque financier. D‟un autre côté, les créanciers souhaitent le remboursement de leurs crédits avec des taux d‟intérêt plus élevés alors que l‟objectif de l‟entreprise est de garder une partie des bénéfices afin de financer de nouveaux investissements. Suite aux différents conflits, les dirigeants agissent afin de modifier la répartition de la valeur ajoutée entre les différentes parties prenantes. Ils réduisent la richesse des salariés afin de créer de la valeur au profit des actionnaires. De ce fait, plusieurs mécanismes sont mis en place afin de protéger les salariés et assurer une meilleure répartition de la valeur ajoutée. Sur la base d‟un échantillon de 85 firmes françaises durant la période 2000-2005, notre étude montre que les droits accordés aux actionnaires et aux salariés ainsi que les mécanismes de gouvernance affectent leurs parts dans la valeur ajoutée. A partir des résultats, nous concluons des différences selon la structure de propriété de la firme. / The firm is represented as a set of contracts concluded between the various stakeholders, the shareholders, but also, creditors, employees, leaders, customers, suppliers, public authorities, etc. conflicts of interests are born during the distribution of the added value and each proceeds to increase his part to the detriment of the others. The employees demand a pay rise or a profit-sharing in the results, the shareholders, the contributors of the financial capital, wish one part raised by profits to pay the financial risk. Of other one quoted, the creditors wish a better payment for their credits with higher interest rates while the purpose of the company is to constitute a reserve to finance new investments. Further to the various conflicts, the leaders act to modify the distribution of the added value between the various stakeholders. They reduce the wealth of the employees for the benefit of the shareholders they reduce the wealth of the employees for the benefit of the shareholders. Therefore, several mechanisms are set up to protect the employees and assure a better distribution of the added value. On the basis of a sample of 85 French firms during period 2000-2005, our study shows that the rights of the shareholders and employees as well as the characteristics of property and governance affect their parts in the added value. From the results, we conclude differences according to the structure of property of the firm.

This study aims to investigate how the relationship between a football player and a sports agent function and look like in Sweden and how it possibly could be improved. The relationship between a football player and a sports agent is a central and important part in the world of football, a part which does not get the right amount of attention. Previous research in this field is also difficult to access, which is why this study is made. The study is of a qualitative nature in which semi-structured interviews were designed to obtain empirical data material. The relationship between said parties is based on a mutual trust where the sports agent’s purpose is to handle the administrative matters as contract negotiations, while the football player’s main focus is to perform in his sport/football games. The power in the relationship is relatively evenly distributed. The sports agent has a central role regarding the administrative matters, on the other hand it is the football player who makes the final decision because it can have an impact on his life and career.  Conflicts of interest are something that can arise in the relationship between the football player and the sports agent, a conflict of interest which could be based on various reasons, such as financial conflicts or conflicts based on a lack of time and availability for their client (football player) because of the number of clients that the sports agent represents. In order to possibly improve the relationship between the football player and the sports agent, relationship marketing and its basic concept can be applicable. A concept that implies that one party involves the other and has the other partner in mind in the event of situations and where it’s an even distribution of the decision making in the relationship. / Denna studie avser att analysera hur relationen mellan en fotbollsspelare och sportagent kan se ut och hur relationen eventuellt kan förbättras. Relationen mellan fotbollsspelare och sportagent är en central del av fotbollens värld som det inte riktas tillräcklig uppmärksamhet kring. Tidigare forskning inom området är också svåråtkomlig, därav uppkomsten av studien. Studien är av kvalitativ karaktär där semistrukturerade intervjuer utformats för att erhålla empiriskt datamaterial. Relationen mellan parterna, fotbollsspelare och sportagent, grundar sig i ett gemensamt förtroende för varandra där sportagentens syfte är att hantera de administrativa ärendena likt kontraktsförhandlingar, medan fotbollsspelarens huvudfokus är att prestera i sitt idrottsliga utförande. Maktförhållandet i relationen är relativt jämnt fördelat. Sportagenten har en central roll gällande de administrativa delarna, det är å andra sidan fotbollsspelaren som tar det slutgiltiga beslutet på grund av att det kan ha en påverkan på hens liv och karriär.   Intressekonflikter är något som kan uppstå i relationen mellan fotbollsspelare och sportagent. En intressekonflikt kan grunda sig i varierande orsaker, exempelvis finansiella intressekonflikter eller konflikter som grundar sig i en avsaknad av tid och tillgänglighet för sin klient (fotbollsspelaren), på grund av antalet klienter som sportagenten representerar. För att eventuellt förbättra relationen mellan parterna fotbollsspelare och sportagent kan relationsmarknadsföring och dess grundläggande koncept vara applicerbart. Ett koncept som innebär att man involverar och har sin samarbetspartner i åtanke vid förekommande situationer samt att beslutsfattande fördelas jämnt i relationen.

In dieser Dissertation wird die Hedgefonds-Industrie erstmals aus einer umfassenden Governanceperspektive betrachtet. Das Anreizgeflecht zwischen Hedgefonds und ihren wichtigsten Stakeholdern wird analysiert, um darzustellen, welche Interessenskonflikte zwischen Hedgefonds und ihren Stakeholdern, aber auch innerhalb der Stakeholdern-Society der Industrie existieren. Einige dieser Konflikte können das operative Risiko und somit die Kreditrisiken einzelner Fonds erhöhen und strahlen durch die verbreitete Intransparenz und die zunehmenden Ansteckungsgefahren innerhalb der Hedgefonds-Industrie auf weite Teile der Industrie ab. Diese Arbeit ergänzt die wissenschaftliche Literatur, indem erstmals die grundlegenden Interessenskonflikte der Hedgefonds-Industrie gegenüber ihren wichtigsten Stakeholdern (Investoren, Gläubigern & Gesellschaft) identifiziert, umfassend dargestellt und Lösungsansätze diskutiert werden. Zur Identifizierung und Analyse dieser grundlegenden Anreizprobleme und der daraus resultierenden Interessenskonflikte wird sich eines Datensatzes bedient, der bisher noch keine Behandlung in der wissenschaftlichen Literatur über Hedgefonds gefunden hat: Den Hedgefonds-Anklagen der U.S. Securities and Exchange Commission (SEC) zwischen den Jahren 2000 und 2011. Der Blick aus der Stakeholderperspektive ermöglicht es, die Anreize, denen ein Fondsmanager oder verschiedene Stakeholder ausgesetzt sein können, besser zu verstehen, zentrale Anreizprobleme der Industrie zu identifizieren und potenzielle Lösungsansätze vor dem Hintergrund der Governancetheorie zu diskutieren. Zudem wird der Zusammenhang zwischen den Governanceproblemen und den systemischen Risiken der Hedgefonds-Industrie hergestellt. Es wird gezeigt, dass verbesserte Governancestrukturen, die transparenzerhöhend und anreizangleichend wirken, nicht ausschließlich Investoren und Gläubigern, sondern auch der Gesellschaft als zentraler Stakeholder der Industrie einen Mehrwert bringen können. Denn die Governanceprobleme, die noch immer Teile der Hedgefonds-Industrie prägen, wie immer neue und größere Betrugsskandale andeuten, zeigen auch, dass sie aus einer Governance- beziehungsweise operativen Perspektive für ihre wachsende Rolle im Finanzsystem noch nicht gerüstet zu sein scheint. Diese operativen Risiken können die Kreditrisiken vieler Fonds erhöhen und negative Auswirkungen auf systemrelevante Gläubiger haben, die im Brokerage/Depotgeschäft den Risiken einer Vielzahl von Hedgefonds ausgesetzt sein können. Im Lauf der vergangenen Dekade hat zusätzlich noch die Vernetzung innerhalb der Hedgefonds-Industrie und mit systemrelevanten Institutionen zugenommen. Daher sind nicht mehr nur die Kreditrisiken großer Fonds, sondern durch potenzielle Ansteckungsgefahren innerhalb der Industrie werden auch die Kreditrisiken kleinerer Fonds relevant, wenn diese korreliert ausfallen. So können Governanceprobleme in der Hedgefonds-Industrie durch die Erhöhung des operativen und des Kreditrisikos die systemischen Risiken der Industrie beeinflussen. Daher können durch geeignete Governancemechanismen den einzelnen Stakeholdern, der Wissenschaft sowie der Politik grundlegende Informationen und Steuerungsinstrumente zugänglich gemacht werden, die die Mess- und Steuerbarkeit von operativen Risiken erhöhen, potenzieller Überregulierung besser vorbeugen und Kredit- und systemische Risiken abschwächen.

Tourism is an increasing part of the social planning and should strive more towards sustainable development (Müller 2007). The municipality of Karlstad strives to become "The eco- friendly city" (Karlstad 2016a), which means that people are given the opportunity to live a good life in a sustainable way (WWF 2017). The study shows that cities today should strive to prioritize environmental and climate issues in relation to destination development. This study examines how units in the municipality of Karlstad prioritize and include environmental and climate issues in the work of making Karlstad attractive. How these areas affect each other, as well as how dialogues and collaborations appear in the municipality regarding environment and climate. The Regional Centre of Värmland, Karlstad, is a municipality that wishes to invest and create good business conditions in order to attract visitors (Karlstad 2016b). At the same time, Karlstad is one of the cities in Sweden that is at the forefront of the work on climate change (SIDA 2014). This study uses a qualitative approach, semi-structured expert interviews and qualitative document analysis of Karlstad's environmental and climate strategy and Visit Karlstad Tourism Strategic Destination Development Plan, deriving from a hermeneutical approach of understanding and interpreting the phenomenon environment and climate issues in relation to destination development. The study intends to answer questions about how and which environmental and climate issues that are prioritized in the municipality of Karlstad in relation to destination development, if there are any conflicts of objectives and the ways in which the various development units cooperate in these areas. The theoretical framework of the study processes areas that deal with the municipality of Karlstad, destination development, sustainable development, environment, and climate changes and conflict of interests which are the themes of the study. Based on the results of the study, one can conclude that in social planning, both tourism, and environmental issues have taken more space, which has led to the use of the concept development more widely. The environmental and climate issue that the municipality of Karlstad choose to prioritize is the transport area. The municipality is actively working to reduce motorism and focus on sustainable alternative solutions in the area to make the city more attractive. These initiatives lead to certain conflicts of interest within the development units, so it is important that there are collaborations and dialogues between them. In addition, the development units of the municipality of Karlstad use strategies such as work tools to help them achieve the goals pursued. / <p><strong>Uppsatsens betyg:</strong> Väl Godkänd</p>

OF THE DISSERTATION ON "PUBLIC INTEREST IN ENVIRONMENTAL LAW" Zdeněk Horáček, 2011 The dissertation examines public interest in environmental law. Due to the lack of professional resources dealing with the very concept of public interest, the dissertation offers its basic definition and relevant connections, but always in relation to the institutes of the environmental law. Interpretive and historical aspects of public interest are analyzed and basic definition features, classification and process of the formulation of public interest, including correction of the improper process, are established. The dissertation specifies public interest in environmental law as a legally defined value of environmental protection shared by whole society. Such a public interest is promoted in all the phases of evaluation and authorization of a project that may be harmful to the environment, in the extent always depending on the specific situation. The dissertation concludes that environmental protection is a worldwide shared value and public interest. In addition, public interest in environmental protection is a criterion for a decision making process carried out by public authorities, and the resulting public interest (adopted solution) depends on the specific circumstances of the situation.