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Beskerming van kinderregte in die Suid-Afrikaanse reg in die lig van die Kinderwet 38 van 2005Celliers, Charmaine 07 February 2013 (has links)
Afrikaans text / Suid-Afrika het ‘n ver pad gekom sedert die 16de eeu in die erkenning en
ontwikkeling van kinderregte. Kinderregte word vandag ten volle erken in
die Grondwet, wat die hoogste gesag in die land is. Hierdie studie het ten
doel om die beskerming van kinderregte in die Suid-Afrikaanse Reg te
ondersoek, met verwysing na die rol wat internasionale reg, soos die
United Nations Convention on the Rights of the Child (“die Konvensie”) en
die African Charter on the Rights and Welfare of the Child 1990 (“Afrika
Handves”) in die ontwikkeling van kinderregte gespeel het. Spesifieke
voorskrifte ingevolge waarvan die regte van kinders beskerm word is
ondersoek,insluitend artikel 28 van die Grondwet en sekere bepalings van
die Kinderwet. Weens die beperkte omvang van hierdie verhandeling, is
sekere afgebakende voorbeelde uit die Kinderwet ondersoek met
spesifieke verwysing na kinders se regte en tradisionele waardes soos
manlike besnydenis, vroulike besnydenis en maagdelikheidstoetse. Daar is
gekyk of die praktiese probleme op regeringsvlak, byvoorbeeld die
voorsiening en befondsing van maatskaplike dienste, die implementering
van die bepalings van die Kinderwet vertraag. Skrywer kom tot die slotsom
dat die bepalings van die Kinderwet alleenlik nie voldoende is om
effektiewe beskerming aan sekere groepe kinders te verleen nie en hierdie
probleme lei daartoe dat kinderregte nie behoorlik gerealiseer en
geïmplementeer word nie, en dat daar nie ‘n behoorlike balans tussen die
regte en verantwoordelikhede van die kind, die ouers en die staat bereik
word nie. Moontlike oplossings vir die probleem en tekortkominge in die
uitvoering van die Kinderwet word voorgestel in die slot hoofstuk. / South Africa has come a long way since the 16th century in the recognition
and development of children's rights. Children's rights are now fully
recognized in the Constitution, the supreme authority in the country. This
study aims to investigate the protection of children's rights in South African
law, with reference to the role of international law, such as the United
Nations Convention on the Rights of the Child and the African Charter on
the rights and Welfare of the child 1990, in the development of children's
rights. Specific provisions under which the rights of children protected is
examined, including Section 28 of the Constitution and certain provisions of
the Children’s Act. Due to the limited scope of this paper, some designated
examples from the Children’s Act are examined with particular reference to
children's rights and traditional values such as male circumcision, female
circumcision and virginity testing. It is looked at if whether the practical
problems experienced on government level, the provision and funding of
social services delay the implementation of the provisions of the Children's
Act .Author comes to the conclusion that the provisions of the Children
alone is not sufficient to ensure effective protection of the rights of certain
groups of children and that these problems led to children's rights not
properly realized and implemented, and that a proper balance between the
rights and responsibilities of the child, the parents and the state is not
reached. In the concluding chapter possible solutions to the problems and
shortcomings in the implementation of the Children’s Act is suggested. / Jurisprudence / LLM
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Global form av reklam och dess vetenskapliga debatt : En kvalitativ studie av fyra globala kampanjer / Global Advertising and its Scientific Debate : A Qualitative Research about Four Global CampaignsPetrovic, Maria January 2009 (has links)
I’ve chosen primary to analyze commercial form of advertising by world leading companies; McDonald’s, Coca-Cola and HP due to their implementation of global advertising. The fourth campaign that’s being analyzed is not of commercial type instead it’s characterized as an informative campaign that the ideal organization Amnesty is carring out. The study has been successful in gathering data that could be presented in correlation with already established theories and then comparing the results. The goal of the research is to create an understanding regarding global advertising as well as the scientific debate that’s going on within the subject. The scientific research has been debated for a long time regarding advertising that’s positioned globally; whether it should be standardized or adapted. This means whether advertising should look the same in all countries or if it should be adapted to a nation’s specific culture. Scientists haven’t yet been successful in establishing what’s considered to be more prominent due to various diverse opinions. By implementing content analysis together with semiotic analysis as a reinforcer, the study was able to examine the global advertising’s design and their common characteristics. Within this study the campaigns have been studied both visually and verbally in addition to their messages and values. The McDonald’s and Coke campaign has been categorized as advertising that reflect specific kinds of lifestyles and therefore characterized as “lifestyle format”. HP campaign on the other hand was using celebrities. This contributed that their global campaign became very personal because the celebrities were reflecting their own personality in the commercials. That’s why HP was categorized as the “personalized format” while Amnesty remained characterized as an informative campaign. Results show that these campaigns’ global form of advertising weren’t only implementing standardized form but also incorporated adapted commercial characteristics as well. This is what the theorizers Hassan, Craft and Kortam call a”hybrid strategy” that’s by their opinion most effective form of global advertising. Another important result was that the “creative strategy” (its promise/statement) is what makes the campaign cohesive. While the “creative tactic” (the visual elements) differs more or less within an advertising campaign. / Jag har valt att främst analysera kommersiella kampanjer från de världsledande företagen McDonald’s, Coca-Cola och HP eftersom de tillämpar global form av reklam. Den fjärde kampanjen som analyseras är inte av kommersiellt slag då den karaktäriseras som en informativ kampanj som den ideella organisationen Amnesty har genomfört. Studien har lyckats generera data som kunde sättas i relation med de redan fastställda teorierna och på så vis jämföra resultaten. Forskningens mål är att skapa en förståelse angående global reklam samt den vetenskapliga debatten i ämnet. Den vetenskapliga forskningen har länge debatterat angående om reklam som appliceras globalt borde vara standardiserad eller anpassad, det vill säga om den ska se lika ut i alla länder eller om man borde anpassa den till varje lands individuella kultur. Forskarna har fortfarande inte kommit fram till vad som anses vara mest effektivt då en splittrad syn angående denna fråga uppstår. Genom kvalitativ innehållsanalys med förstärkning av den semiotiska analysen så kunde studien granska den globala reklamens utformning och dess gemensamma karaktäristiker som uppstår. I denna studie så har reklamkampanjerna granskats både visuellt och språkmässigt samt dess budskap och värderingar. Reklamkampanjerna McDonald’s och Coca-Cola blev kategoriserade som den form av reklam som reflekterar specifika livsstilar och därför karaktäriserades som ”livsstilsformatet”. HP är den reklamkampanj som använde sig av kändisar. Detta gjorde att deras globala reklam blev väldigt personlig då den reflekterade kändisarnas personligheter. Därför kategoriserades HP:s reklamkampanj som det” personifierade formatet” medan Amnesty förblev karaktäriserad som informativ form av kampanj. Resultatet visade att dessa reklamkampanjers globala reklam inte endast implementerade standardiserad form utan likaså integrerade anpassad form. Detta kallar teoretikerna Hassan, Craft och Kortam för ”hybridstrategi” och anses enligt dem vara mest effektivt tillvägagångssätt när det gäller global reklam. En annan viktig sak som resultatet påvisade var att den ”kreativa strategin” (dess utlovande/påstående) är det som gör kampanjen sammanhängande medan den ”kreativa taktiken” (dess visuella element) mer eller mindre skiljer sig inom en kampanj.
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Global form av reklam och dess vetenskapliga debatt : En kvalitativ studie av fyra globala kampanjer / Global Advertising and its Scientific Debate : A Qualitative Research about Four Global CampaignsPetrovic, Maria January 2009 (has links)
<p>I’ve chosen primary to analyze commercial form of advertising by world leading companies; <em>McDonald’s, Coca-Cola</em> and <em>HP</em> due to their implementation of global advertising. The fourth campaign that’s being analyzed is not of commercial type instead it’s characterized as an informative campaign that the ideal organization <em>Amnesty</em> is carring out. The study has been successful in gathering data that could be presented in correlation with already established theories and then comparing the results. The goal of the research is to create an understanding regarding global advertising as well as the scientific debate that’s going on within the subject. The scientific research has been debated for a long time regarding advertising that’s positioned globally; whether it should be standardized or adapted. This means whether advertising should look the same in all countries or if it should be adapted to a nation’s specific culture. Scientists haven’t yet been successful in establishing what’s considered to be more prominent due to various diverse opinions.</p><p>By implementing content analysis together with semiotic analysis as a reinforcer, the study was able to examine the global advertising’s design and their common characteristics. Within this study the campaigns have been studied both visually and verbally in addition to their messages and values. The McDonald’s and Coke campaign has been categorized as advertising that reflect specific kinds of lifestyles and therefore characterized as “lifestyle format”. HP campaign on the other hand was using celebrities. This contributed that their global campaign became very personal because the celebrities were reflecting their own personality in the commercials. That’s why HP was categorized as the “personalized format” while Amnesty remained characterized as an informative campaign. Results show that these campaigns’ global form of advertising weren’t only implementing standardized form but also incorporated adapted commercial characteristics as well. This is what the theorizers Hassan, Craft and Kortam call a”hybrid strategy” that’s by their opinion most effective form of global advertising. Another important result was that the “creative strategy” (its promise/statement) is what makes the campaign cohesive. While the “creative tactic” (the visual elements) differs more or less within an advertising campaign.</p> / <p>Jag har valt att främst analysera kommersiella kampanjer från de världsledande företagen<em> McDonald’s, Coca-Cola</em> och <em>HP</em> eftersom de tillämpar global form av reklam. Den fjärde kampanjen som analyseras är inte av kommersiellt slag då den karaktäriseras som en informativ kampanj som den ideella organisationen <em>Amnesty</em> har genomfört. Studien har lyckats generera data som kunde sättas i relation med de redan fastställda teorierna och på så vis jämföra resultaten.</p><p>Forskningens mål är att skapa en förståelse angående global reklam samt den vetenskapliga debatten i ämnet. Den vetenskapliga forskningen har länge debatterat angående om reklam som appliceras globalt borde vara standardiserad eller anpassad, det vill säga om den ska se lika ut i alla länder eller om man borde anpassa den till varje lands individuella kultur. Forskarna har fortfarande inte kommit fram till vad som anses vara mest effektivt då en splittrad syn angående denna fråga uppstår. </p><p>Genom kvalitativ innehållsanalys med förstärkning av den semiotiska analysen så kunde studien granska den globala reklamens utformning och dess gemensamma karaktäristiker som uppstår. I denna studie så har reklamkampanjerna granskats både visuellt och språkmässigt samt dess budskap och värderingar. Reklamkampanjerna McDonald’s och Coca-Cola blev kategoriserade som den form av reklam som reflekterar specifika livsstilar och därför karaktäriserades som ”livsstilsformatet”. HP är den reklamkampanj som använde sig av kändisar. Detta gjorde att deras globala reklam blev väldigt personlig då den reflekterade kändisarnas personligheter. Därför kategoriserades HP:s reklamkampanj som det” personifierade formatet” medan Amnesty förblev karaktäriserad som informativ form av kampanj. Resultatet visade att dessa reklamkampanjers globala reklam inte endast implementerade standardiserad form utan likaså integrerade anpassad form. Detta kallar teoretikerna Hassan, Craft och Kortam för ”hybridstrategi” och anses enligt dem vara mest effektivt tillvägagångssätt när det gäller global reklam. En annan viktig sak som resultatet påvisade var att den ”kreativa strategin” (dess utlovande/påstående) är det som gör kampanjen sammanhängande medan den ”kreativa taktiken” (dess visuella element) mer eller mindre skiljer sig inom en kampanj.</p>
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Beskerming van kinderregte in die Suid-Afrikaanse reg in die lig van die Kinderwet 38 van 2005Celliers, Charmaine 07 February 2013 (has links)
Afrikaans text / Suid-Afrika het ‘n ver pad gekom sedert die 16de eeu in die erkenning en
ontwikkeling van kinderregte. Kinderregte word vandag ten volle erken in
die Grondwet, wat die hoogste gesag in die land is. Hierdie studie het ten
doel om die beskerming van kinderregte in die Suid-Afrikaanse Reg te
ondersoek, met verwysing na die rol wat internasionale reg, soos die
United Nations Convention on the Rights of the Child (“die Konvensie”) en
die African Charter on the Rights and Welfare of the Child 1990 (“Afrika
Handves”) in die ontwikkeling van kinderregte gespeel het. Spesifieke
voorskrifte ingevolge waarvan die regte van kinders beskerm word is
ondersoek,insluitend artikel 28 van die Grondwet en sekere bepalings van
die Kinderwet. Weens die beperkte omvang van hierdie verhandeling, is
sekere afgebakende voorbeelde uit die Kinderwet ondersoek met
spesifieke verwysing na kinders se regte en tradisionele waardes soos
manlike besnydenis, vroulike besnydenis en maagdelikheidstoetse. Daar is
gekyk of die praktiese probleme op regeringsvlak, byvoorbeeld die
voorsiening en befondsing van maatskaplike dienste, die implementering
van die bepalings van die Kinderwet vertraag. Skrywer kom tot die slotsom
dat die bepalings van die Kinderwet alleenlik nie voldoende is om
effektiewe beskerming aan sekere groepe kinders te verleen nie en hierdie
probleme lei daartoe dat kinderregte nie behoorlik gerealiseer en
geïmplementeer word nie, en dat daar nie ‘n behoorlike balans tussen die
regte en verantwoordelikhede van die kind, die ouers en die staat bereik
word nie. Moontlike oplossings vir die probleem en tekortkominge in die
uitvoering van die Kinderwet word voorgestel in die slot hoofstuk. / South Africa has come a long way since the 16th century in the recognition
and development of children's rights. Children's rights are now fully
recognized in the Constitution, the supreme authority in the country. This
study aims to investigate the protection of children's rights in South African
law, with reference to the role of international law, such as the United
Nations Convention on the Rights of the Child and the African Charter on
the rights and Welfare of the child 1990, in the development of children's
rights. Specific provisions under which the rights of children protected is
examined, including Section 28 of the Constitution and certain provisions of
the Children’s Act. Due to the limited scope of this paper, some designated
examples from the Children’s Act are examined with particular reference to
children's rights and traditional values such as male circumcision, female
circumcision and virginity testing. It is looked at if whether the practical
problems experienced on government level, the provision and funding of
social services delay the implementation of the provisions of the Children's
Act .Author comes to the conclusion that the provisions of the Children
alone is not sufficient to ensure effective protection of the rights of certain
groups of children and that these problems led to children's rights not
properly realized and implemented, and that a proper balance between the
rights and responsibilities of the child, the parents and the state is not
reached. In the concluding chapter possible solutions to the problems and
shortcomings in the implementation of the Children’s Act is suggested. / Jurisprudence / LLM
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The Effects of Participation in Global Value Chains : A Study of the Effects of Participation in Intermediate Trade on the Value Added Through Services and the Relative Demand for Skilled Workers in the Swedish Manufacturing IndustryHöijer, Anna Maria January 2023 (has links)
This study aims to investigate the effects of the integration in global value chains on the specialization in the production of services and the relative demand for high-skilled labor in the Swedish manufacturing industry. The empirical model and the predictions are based on theories and findings such as the phenomenon of servicification, the Hecksher-Ohlin theorem, and the Stolper-Samuelsson theorem. The study is conducted using a regression analysis of panel data and employs a fixed effects model to control for unobserved heterogeneities between the entities. An interaction variable based on the initial ICT capital stock of each sector is used in an attempt to establish causality. The results show that there is a positive and significant correlation between the growth of intermediate imports and the growth value added through total services and business services between 2000 and 2018. The results also display a positive and significant correlation between the growth of intermediate trade and the value added through total services between 1995 and 2018. The direction of causality of the relationships are not established. Furthermore, the results for growth of relative employment and relative wage are insignificant. Based on these findings it is concluded that there is a correlation between increased participation in global value chains and the growth of value added through services.
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Internprissättning och tullvärde : Det är bättre att förekomma än att förekommas / Transfer Pricing and Customs Value : Prevention is Better than CureSöderberg, Anna January 2015 (has links)
Globaliseringen bidrar till en ökad världshandel och medför även ett växande antal gränsöverskridande koncerninterna transaktioner inom multinationella företag. Prissättningen av transaktioner vilka vidtas mellan närstående företag måste ske i enlighet med armlängdsprincipen som om transaktionerna vidtagits mellan två oberoende företag. Skattemyndigheterna kan justera internpriserna i slutet av beskattningsåret i de fall de anser att internprissättningen avviker från armlängdsprincipen och marknadsmässiga villkor. Utöver inkomstbeskattning åläggs företagen att betala tullavgifter i samband med transaktioner vidtagna med närstående företag etablerade utanför EU. I likhet med skattemyndigheterna granskar tullmyndigheterna företagens importpriser i syfte att säkerställa att parternas närståenderelation inte påverkat prissättningen. Båda myndigheterna arbetar således för samma mål, att upprätthålla prissättningens förenlighet med marknadsmässiga villkor. Skatte- och tullmyndigheterna tillämpar dock olika prissättningsmetoder i syfte att uppnå målet. Inkomstskatten baseras på företagens totala inkomster, relaterade till transaktionerna och tullavgiften beräknas baserat på varje specifik transaktion och vara. Det faktum att myndigheterna inkluderar olika tillgångar i de respektive beskattningsunderlagen kan medföra att de bedömer värdet av samma transaktion olika. Varierande bedömningar av samma pris kan vidare medföra krav på olika prisjusteringar i syfte att uppnå marknadsmässig prissättning. Prisjusteringar kan leda till onödiga skattetillägg och liknande straffavgifter. Det föreligger svårigheter för multinationella företag att bestämma transaktionspriser som uppfyller båda myndigheternas i syfte att undvika straffavgifter. Problematiken är ännu relativt ouppmärksammad av företag i världen. I amerikansk praxis framkommer att möjligheterna är små för företag att förlita sig på dokumentation upprättad för internprissättning, i syfte att styrka tullavgifter och tullvärde. Det är således betydelsefullt att företag upprättar dokumentationer för både internprissättning och tullvärde för att undvika straffavgifter. Dokumentationen utgör huvudsakligt bevis och ligger till grund för bedömningen av huruvida företagen uppfyllt bevisbördan avseende prisernas förenlighet med marknadsmässiga villkor. Företagen bör etablera en öppen kommunikation med de respektive myndigheterna i syfte att minimera risker för missförstånd eventuella framtida prisjusteringar. Det är bättre att förekomma än att förekommas. / The ‘arm’s length principle’ is fundamental to transfer pricing and cross-border intercompany transactions. The principle states that the prices charged for transactions of goods between related parties must be the same as if the parties were unrelated. Simply, the price needs to equal market values. If the Tax Authority finds the pricing to be inconsistent with the arm’s length principle, the price may be adjusted. In relation to cross-border intercompany transactions outside of the EU, companies have to pay customs duty and regard customs values. The Customs Authorities work to ensure that the price has not been influenced by the intercompany relationship. Thus, the Tax and Customs Authorities share the same goal, which is to ensure that the transaction price is consistent with market values. However, the methods of pursuing the goal differ. The Tax Authorities determine the amount of income tax based on the company’s total revenues deriving from cross-border intragroup transactions. The Customs Authorities on the contrary determine the amount of taxable income based on the value of every specific imported product. The authorities usually consider different values and assets when determining the amount of taxable income. Therefore the same transaction price may be evaluated differently by the Tax and Customs authorities. Price adjustments may be made if the transaction price is considered to differ in relation to market values. Thus, the companies may be obligated to pay tax surcharges or similar monetary penalties. The authorities’ different assessments of the same transaction price may result in difficulties for multinational enterprises in their efforts of meeting both requirements. The problem is regarded in varying degrees in different countries. In American precedent the court has determined the opportunities to be low for companies to depend on transfer pricing documentation when supporting customs value. It is important for companies to keep detailed documentation of both transfer pricing and customs valuation. The documentation serve as vital evidence when proving the compatibility of transaction prices with market values. Companies should also establish good communications with the authorities in order to prepare them for potential future price adjustments. Prevention is better than cure.
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Relationen mellan WHO:s globala aidsprogram och ickestatliga organisationer : Kan bristen på samarbete förklaras utifrån new interdependence approach eller medlemsstaternas agerande? / Relations Between WHO Global Programme on AIDS and NGOs : Can the lack of cooperation be explained by new interdependence approach or the actions of member states?Tengdelius, Daniel January 2023 (has links)
This thesis aims to understand why the World health organization’s Global programme on aids (WHO GPA) does not appear to be able to collaborate with non-governmental actors (NGO), even though booth WHO GPA and NGO`s appears to value and seek cooperation. The purpose of this thesis is to examine whether the lack of cooperation between WHO GPA and NGO: s can be explained using new interdependence approach or if the actions of WHO´s member states v. The selected case in this thesis is WHO GPA which existed from 1987 to 1995 and represents the first anti-aids program supported by UN and its member states. WHO GPA is therefore active in a policy area where a lot of interactions with NGO: s could be expected. To analyse the apparent lack of cooperation between WHO GPA and relevant NGO: s, this article will apply the theories new interdependence approach and neorealism. To explain the research questions, how does the interaction between WHO GPA and NGO: s appear within the global effort against the aids pandemic, what role did member states have in limiting or enable formal cooperation between WHO GPA and NGO:s and finally how the theory new interdependence approach can explain the interactions between the WHO GPA and NGO: s. To answer the research questions this thesis will apply a qualitative text analysis on material from WHO GPA, for example annual reviews, as well as previous research articles and books that concerns the WHO GPA. The analysis concludes that the interaction between WHO GPA and NGO: s, can be explained with the fact that informal cooperation does appear but not formal cooperation. This appears to be because while booth WHO GPA and NGO: s seeks support and cooperation, the interactions between them is still affected by mistrust. The member state’s role in limiting or enabling cooperation can be answered two levels, globally where powerful states have strong informal powers to control WHO GPA. When NGO: s are granted formal representation, the selection of NGO: s is not representative of the larger NGO community and not in response to cooperation between WHO GPA and NGO:s. Recipient states does also appear to hinder cooperation between NGO:s, WHO GPA and national aids programmes, because of rivalry between the state and NGO over limited aid. Finally, new interdependence approach appears to explain to lack of formal cooperation, because of a lack of distinct resources. However, it cannot explain the cases where NGO: s achieved official representation as the result of cross-national layering.
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