Humanity’s detrimental impacts on the Earth’s ecosystems have been studied extensively, and these impacts’ negative consequences across societal groups, nations, and generations, have garnered much attention, from the scientific community as well as from civil society, where the attention often has been directed at how unfair the distribution of these environmental burdens is. The fairness of the distribution of global environmental benefits, however, has seen much less study, especially when it comes to the implementation of such concerns for fairness in environmental policy. In support of the research project Beyond GDP-growth, this thesis has centered on a Swedish context, and has focused on the term “biocapacity”, which is a quantifiable measure of many environmental benefits, and in the thesis is defined as the ability of terrestrial ecosystems to regenerate the biological materials extracted by humans. The thesis has then aimed to determine the current potential for the implementation of a fair distribution of global biocapacity in Swedish environmental policy, mainly by way of a series of interviews with individuals engaged in different forms of Swedish environmental work – from different levels of government, to civil society and centers of scientific research. It is concluded that the current potential for the implementation of a fair distribution of global biocapacity in Swedish environmental policy is primarily hindered by the seeming lack of a relevant discourse on the matter. Without such a discourse, a lack of public understanding of the subject is deemed to cause poor public support for any potential policies promoting a fair distribution of global biocapacity. It is suggested that a relevant and effective discourse is best achieved through transparent trade practices, and by the active participation of scientific experts and other actors outside of the political system. Furthermore, the thesis discusses the usefulness of the term “biocapacity” in this context, concluding that more research is needed, while identifying the main point of contention as what the term is intuitively understood to mean, as well as whether or not it can be used as a means to achieve a focused public discourse on the fair distribution of environmental goods. / Mänsklighetens skadliga inverkan på jordens ekosystem har studerats i stor utsträckning, och den här inverkans negativa konsekvenser för olika samhällsgrupper, länder och generationer har fått mycket uppmärksamhet från både forskningsvärlden och civilsamhället, där det främst har fokuserats på den orättvisa fördelningen av dessa ”miljöbördor”. Men, rättvisa när det kommer till fördelningen av ”miljönyttor” har studerats betydligt mindre, särskilt i samband med hur sådana rättviseaspekter kan implementeras i miljöpolicy. Den här uppsatsen har – i en svensk kontext och som stöd till forskningsprojektet Bortom BNP-tillväxt – fokuserat på en kvantifierbar term kallad ”biokapacitet”, som innefattar många miljönyttor, och i uppsatsen definieras som landbaserade ekosystems kapacitet att regenerera de biologiska material som människor extraherar. Uppsatsen har sedan ämnat att undersöka de nuvarande förutsättningarna för implementeringen av en rättvis fördelning av global biokapacitet i svensk miljöpolicy, främst genom en serie intervjuer med individer som i olika sammanhang är engagerade i svenskt miljöarbete – från kommunal till statlig nivå, samt i civilsamhället och i forskningssammanhang. Uppsatsen utmynnar i slutsatsen att de nuvarande förutsättningarna för implementeringen av en rättvis fördelning av global biokapacitet i svensk miljöpolicy främst begränsas av att den offentliga debatten till synes inte behandlar ämnet nämnvärt. Utan en offentlig debatt om ämnet förmodas den resulterande kunskapsbristen hos allmänheten leda till ett bristande offentligt stöd för policyförslag som förespråkar en rättvis fördelning av global biokapacitet. En relevant och effektiv offentlig debatt tros bäst kunna uppstå genom transparent handel och ett aktivt deltagande av experter från forskningsvärlden, samt andra utompolitiska aktörer. Dessutom diskuterar uppsatsen nyttan av begreppet ”biokapacitet” i en sådan debatt, och kommer fram till att vidare studier krävs för att nå en tillfredsställande slutsats. Uppsatsen identifierar dock den intuitiva uppfattningen av termens betydelse, samt frågan om termen kan användas för att uppnå en fokuserad debatt på ämnet, som de främsta problemområdena som behöver behandlas. / Beyond GDP-growth (sv. Bortom BNP-tillväxt)

John Rawls‟s stated intergenerational justice scheme, known as the just-savings principle, does not include an institutional concern for the environment and is therefore incomplete and incapable of maintaining meaningfully just relations between generations. The theory‟s emphasis on economic theory and capital accumulation demonstrates a misinterpretation of environmental issues and concerns as well as their underlying causes and repercussions. This lapse in Rawls‟s intergenerational scheme exposes flaws in his larger theory of justice by leaving the stability of society in question and placing arbitrary burdens on generations and peoples without institutional recourse. However, by supplementing justice as fairness (JAF) with Rawls‟s other writings, such as The Law of Peoples, a more satisfactory outline for justice between generations can be achieved and a more comprehensive scheme of intergenerational justice can be incorporated into Rawls‟s theory of justice

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Магистерская диссертация посвящена совершенствованию взимания налога на доходы физических лиц в России. Выпускная квалификационная работа состоит из содержания, введения, трех глав, заключения и списка использованных источников. В первой главе рассмотрены теоретико-методологические основы налогообложения доходов физических лиц, практика зарубежных страх, выделены основные проблемы и направления совершенствования налога на доходы физических лиц. Во второй главе проведен анализ налоговых поступлений по Уральскому федеральному округу и Свердловской области за период 2013-2015 годы. В третьей главе предложены мероприятия по совершенствованию подоходного налогообложения физических лиц. / Master's thesis is devoted to the improvement of the collection of the tax on personal income in Russia. Final qualifying work consists of content, introduction, three chapters, conclusion and list of references. The first chapter describes the theoretical and methodological foundations of the personal income tax, the practice of foreign fear, highlights the main issues and areas of improvement of the tax on personal income. The second Section is devoted to analysis of tax revenues in the Ural Federal District and the Sverdlovsk region for the period 2013-2015 years. In the third chapter of the proposed measures to improve the income taxation of natural persons.

Master's thesis is devoted to improving the taxation of personal income in the Russian Federation. Graduation qualification work consists of an introduction, three chapters, conclusion and a list of sources used. In the first chapter, the main stages of the formation and development of the system of taxation of personal income, the characteristics of personal income tax and its elements, the specifics of its calculation and payment, as well as a comparative analysis of the taxation of personal income in foreign countries. The second chapter analyzes the implementation of the fiscal and distributive (social) functions of the personal income tax in the Russian Federation. The third chapter identifies the main problems of taxation of incomes of individuals in Russia, suggests ways to improve it. / Магистерская диссертация посвящена совершенствованию налогообложения доходов физических лиц в Российской Федерации. Выпускная квалификационная работа состоит из введения, трех глав, заключения и списка использованных источников. В первой главе рассмотрены основные этапы становления и развития системы налогообложения доходов физических лиц, характеристика НДФЛ и его элементов, особенности его исчисления и уплаты, а также проведен сравнительный анализ налогообложения доходов физических лиц в зарубежных странах. Во второй главе проводится анализ реализации фискальной и распределительной (социальной) функций налога на доходы физических лиц в Российской Федерации. В третьей главе выявлены основные проблемы налогообложения доходов физических лиц в России, предложены направления его совершенствования.

Hateful language is a growing problem in digital spaces. Human moderators are not enough to eliminate the problem. Automated hateful language detection systems are used to aid the human moderators. One of the issues with the systems is that their performance can differ depending on who is the target of a hateful text. This project evaluated the performance of the two systems (Perspective and Hatescan) with respect to who is the target of hateful texts. The analysis showed, that the systems performed the worst for texts directed at women and immigrants. The analysis involved tools such as a synthetic dataset based on the HateCheck test suite, as well as wild datasets created from forum data. Improvements to the test suite HateCheck have also been proposed. / Hatiskt språk är ett växande problem i digitala miljöer. Datamängderna är för stora för att enbart hanteras av mänskliga moderatorer. Automatiska system för hatdetektion används därför som stöd. Ett problem med dessa system är att deras prestanda kan variera beroende på vem som är målet för en hatfull text. Det här projektet evaluerade prestandan av de två systemen Perspective och Hatescan med hänsyn till olika mål för hatet. Analysen visade att systemen presterade sämst för texter där hatet riktades mot kvinnor och invandrare. Analysen involverade verktyg som ett syntetiskt dataset baserat på testsviten HateCheck och vilda dataset med texter inhämtade från diskussionsforum på internet. Dessutom har projektet utvecklat förslag på förbättringar till testsviten HateCheck.

Nous présentons une nouvelle approche de préservation de la vie privée pour améliorer l’équité des éléments dans les systèmes de classement. Nous utilisons des techniques de post-traitement dans un environnement de recommandation multipartite afin d’équilibrer l’équité et la protection de la vie privée pour les producteurs et les consommateurs. Notre méthode utilise des serveurs de calcul multipartite sécurisés (MPC) et une confidentialité différentielle (DP) pour maintenir la confidentialité des utilisateurs tout en atténuant l’injustice des éléments sans compromettre l’utilité. Les utilisateurs soumettent leurs données sous forme de partages secrets aux serveurs MPC, et tous les calculs sur ces données restent cryptés. Nous évaluons notre approche à l’aide d’ensembles de données du monde réel, tels qu’Amazon Digital Music, Book Crossing et MovieLens-1M, et analysons les compromis entre confidentialité, équité et utilité. Notre travail encourage une exploration plus approfondie de l’intersection de la confidentialité et de l’équité dans les systèmes de recommandation, jetant les bases de l’intégration d’autres techniques d’amélioration de la confidentialité afin d’optimiser l’exécution et l’évolutivité pour les applications du monde réel. Nous envisageons notre approche comme un tremplin vers des solutions de bout en bout préservant la confidentialité et promouvant l’équité dans des environnements de recommandation multipartites. / We present a novel privacy-preserving approach to enhance item fairness in ranking systems. We employ post-processing techniques in a multi-stakeholder recommendation environment in order to balance fairness and privacy protection for both producers and consumers. Our method utilizes secure multi-party computation (MPC) servers and differential privacy (DP) to maintain user privacy while mitigating item unfairness without compromising utility. Users submit their data as secret shares to MPC servers, and all calculations on this data remain encrypted. We evaluate our approach using real-world datasets, such as Amazon Digital Music, Book Crossing, and MovieLens-1M, and analyze the trade-offs between privacy, fairness, and utility. Our work encourages further exploration of the intersection of privacy and fairness in recommender systems, laying the groundwork for integrating other privacy-enhancing techniques to optimize runtime and scalability for real-world applications. We envision our approach as a stepping stone towards end-to-end privacy-preserving and fairness-promoting solutions in multi-stakeholder recommendation environments.

This dissertation examines correlations between religiousness and spirituality, to moral orientations using moral foundations theory as a framework. Using the 2012 Measuring Morality dataset, which provides a representative sample of the population of the United States, I create linear regressions which test associations between religiousness, spirituality, and each of the five moral foundations ((harm/care, fairness, in-group loyalty, respect for authority, and purity). I find that religiousness is negatively associated with concern for harm, and positively associated with respect for authority, a finding which implies that the moral behavior of religious people is rooted in respect for authority more than in any other moral concern. Spirituality is positively associated with concern for fairness. The implications of all findings are discussed, as well as limitations and recommendations for future research.

Pendant la pandémie de Covid-19, les minorités raciales et les groupes économiquement défavorisés ont connu des taux accrus d’infection, d’hospitalisation et de décès dans les zones urbaines. Cette disparité témoigne de l’oppression systématique à laquelle sont confrontées les minorités raciales et la classe ouvrière, qui s’étend évidemment aux services de santé. Les inégalités flagrantes en matière de santé étaient évidentes avant que les vaccins ne soient disponibles, nous ne pouvons donc pas simplement les attribuer à des attitudes culturelles d’hésitation à la vaccination. Dans ce travail, nous présentons des solutions pour optimiser la distribution équitable des vaccins pour différents groupes démographiques, afin de promouvoir un accès équitable aux vaccins lors du premier cycle d’attribution. Nous nous appuyons sur des travaux antérieurs pour construire des réseaux de mobilité de trois zones métropolitaines américaines en utilisant des données de visites réelles dans des lieux publics au cours des premières semaines de la pandémie. Nous proposons une nouvelle méthode utilisant la maximisation de l’influence pour détecter les quartiers les plus influents de la zone urbaine en termes d’efficacité dans la propagation de la maladie. Nous modélisons ensuite la propagation ultérieure de la maladie avec ces quartiers sélectionnés vaccinés. De plus, nous introduisons des considérations d’équité afin de mettre en œuvre un accès équitable aux vaccins pour les groupes raciaux et les groupes de revenus du réseau. Pour fusionner nos solutions avec les stratégies actuelles, nous combinons nos stratégies équitables avec une méthode de priorisation pour les groupes plus âgés du réseau. / During the Covid-19 pandemic, racial minorities and economically-disadvantaged groups experienced heightened rates of infection, hospitalization and death in urban areas. This disparity speaks to the systematic oppression faced by racial minorities and the working classes, which evidently extends to healthcare provisions. The stark inequalities in health outcomes were clear before vaccines became available, so we cannot simply attribute this to cultural attitudes of vaccine hesitancy. In this work, we present solutions to optimize the fair distribution of vaccines for different demographic groups, in order to promote equitable vaccine access in the first round of allocation. We build on previous work to construct mobility networks of three US metropolitan areas using data of real visits to public places during the first weeks of the pandemic. We propose a novel method using influence maximization (IM) to detect the most influential neighborhoods in the urban area in terms of efficacy in spreading the disease. We then model the subsequent disease spread with these selected neighborhoods vaccinated. Additionally, we introduce fairness considerations, to implement equitable vaccine access for racial groups and income groups in the network. To merge our solutions with current strategies, we combine our fair strategies with a prioritization method for older-age groups in the network.

L’équité est un concept large dont la signification et la richesse conceptuelle ont évolué temporellement au sein de la théorie du droit et de la théorie politique. Au travers d’une histoire de l’équité, partant de la conception d’Aristote jusqu’aux juristes réalistes américains, ce mémoire analyse et explique la transformation graduelle de ce concept dans le droit, dont la place fut tantôt au centre des réflexions autour de la justice, tantôt minimisée, voire écartée, mais jamais complètement supprimée. Nous fondant sur cette riche histoire de l’équité, nous reconnectons ce concept phare de la théorie du droit à une réception de celui-ci au sein de la théorie politique. Pour ce faire, nous mobilisons la théorie de la liberté comme non-domination de Philip Pettit comme le cadre d’une pratique contemporaine de l’équité, au travers de la jurisprudence de la Cour suprême du Canada sur l’équité procédurale. / The concept of “equity” is vast, and its meaning and depth have dramatically evolved over time within the political and legal theory fields. This thesis offers a history of the concept of equity, starting from Aristotle’s conception of justice and equity to the American legal realist movement. On that basis, this thesis analyzes and explains the reasons why such a gradual transformation of this concept happened and, therefore, how the role of equity changed from being at the centre of theories of justice and law to being minimized, almost excluded from the sphere of legal theory, but never completely suppressed. Drawing on this rich history of equity, we reconnect this key concept of legal theory with its reception in political theory. In that regard, we offer an account of Philip Pettit’s theory of freedom as non-domination understood as the framework for the contemporary practice of equity, notably through the example of the case law of the Supreme Court of Canada on procedural fairness.