This study critically and systematically analyses the purported democratic values of freedom and equality with a view to clarifying the meaning of the concepts of democracy, freedom and equality; and examining the nature of the relations between kinds of freedom and kinds of equality, their association with democracy, and assessing their reconcilability within the two broad schools of democratic theory, namely, Anglo American democratic theory and Continental democratic theory. Put slightly differently, the issue is whether freedom and equality are mutually compatible or incompatible within democratic contexts. The analysis necessitates exploring the possible reason or reasons for the reconcilability or incompatibility of freedom and equality. Hence, the arguments in democratic literature relevant to the meanings of freedom and equality, and the relations between them will be examined. The first set of arguments concern the question of whether kinds of freedom endanger kinds of equality, and conversely, whether kinds of equality erode or hamper kinds of freedom. The relation existing between freedom and equality, and equality and freedom, in both instances purport to demonstrate the tension existing between them in theory as well as in practice. The second set of arguments concern the question of whether kinds of freedom promote kinds of equality, and conversely, whether kinds of equality further kinds of freedom. The relation in both instances is deemed to demonstrate the affinity between freedom and equality, and equality and freedom. An attempt will thus be made to address the issue of the seemingly confusing array of meanings of democracy, freedom and equality, and the potentially problematic relations between them, and particularly those between freedom and equality as represented by the two sets of arguments within appropriate democratic contexts. The study will endeavour to examine the analytic and synthetic interplay of meanings and relations, their nature and compatibility or incompatibility, and the possible reasons for this state of affairs, in an attempt to identify and address the perceived misapprehensions concerning their meanings and relations in democratic literature. / Political Sciences / D. Litt. et Phil. (Politics)

O presente trabalho tem por objetivo analisar a teoria da igualdade tributária e sua aplicação em face da técnica das margens de lucro presumidas, como um dos elementos de cálculo dos preços de transferência, consoante previsto na Lei n. 9.430/96. Parte-se de um estudo analítico da isonomia tributária, esmiuçando-se seus elementos, natureza e dimensão normativa, para, posteriormente, passar-se à análise de sua influência sobre a arm’s legth theory e a técnica dos preços de transferência, em especial sobre a presunção das margens de lucro. Mediante esta perspectiva, busca-se averiguar a possibilidade ou não de flexibilização daquelas margens de lucratividade, de molde a desvendar se o contribuinte possui legitimidade de utilizar margens de lucro diversas daquelas predefinidas, a forma que poderá valer-se deste direito e respectivo momento. / This work aims to analyze the tax equality theory and its application in the face of the presumed profit margins technique, as one of the elements of the calculation of transfer pricing, according to law number 9.430/96. It starts with an analytical study of tax equality theory, scrutinizing its elements, nature and normative dimension, and subsequently moves to an analysis of its influence on the „arm‟s length‟ principle and the technique of transfer pricing, especially on the presumption of profit margins. With this perspective, it seeks to investigate the possibility of the relaxation of those profit margins, which could unravel if the taxpayer has the right to use different profit margins than those pre-defined, however the taxpayer can avail themselves of this right and when is the appropriate moment.

Background: Despite the fact that organizations have been working to promote gender equality for several decades, the working environment in Sweden is not yet equal. However, problems often arise during the integration of gender equality in organizations, and too often organizations' gender equality work fails in practice. One way to deal with this is to set goals for gender equality, strategies for achieving these and then convey the strategies through policies. Statistics show that the auditing industry is an industry that is far from being equal, where men dominate at higher levels. At the same time, researchers argue that there are structures and methods in the auditing industry that are not gender neutral. Earlier research also shows that in organizations internal processes it turns out that it surprisingly often occur gender divisions and segregation between the sexes. The authors found a gap in previous research about how the gender equality strategies are reflected in the internal processes of audit firms and how gender equality is perceived by the employees and therefore considered it essential to study this more closely. Purpose: The essay aims to provide an insight into how audit firms work to achieve gender equality, if there are better or worse ways to handle inequality in the auditing industry, and how the perception of gender equality in the companies differs among employees Method: In this multiple-case study, a qualitative research method with a deductive approach is used. The empirical data has been collected through semi-structured interviews and then linked to the theory and analyzed with a comparative approach Conclusion: There are both advantages and disadvantages with the audit firms' gender equality strategies. The audit firm that handles the problem most effectively examines and analyzes the entire organization's structures and processes to find what causes inequality, thus promoting equality in the company. The authors also observe a difference in how the employees perceive the inequality in the workplace, which was that position and length of employment seemed to have an impact on how big a problem they experienced in the inequality at partner level in the auditing industry. Those with a higher position and a longer employment period show greater awareness and insight into the problem of an unequal distribution of gender at the partner level.

Syftet med studien är att öka kunskapen om ett pedagogiskt stöd till medarbetarna kan främja jämställdhetsintegreringen på arbetsmarknaden genom en utvecklingsinriktad förändringsprocess. Kognitiv teori har använts som utgångspunkt med en socialkonstruktivistisk tyngd. Datainsamlingen har skett genom en kvantitativ metod där en enkätundersökning gjordes med ett obundet slumpmässigt urval. Enkäten delades ut via sociala media på Facebook och Instagram. Det var 49 respondenter som deltog varav 40 kvinnor och 9 män. Resultatet visade att kvinnor i större utsträckning upplever mer ojämställdhet och diskriminering. De anser att mer information, utbildning och stöd i från både myndigheter och arbetsgivare i kombination med strängare straff kan främja jämställdhetsintegreringen. Män anser att ökad information, utbildning, stöd från myndigheter och arbetsgivare är tillräckliga åtgärder för jämställdhetsintegreringen. Stor del av respondenterna upplevde att en ökad jämställdhet på arbetsmarknaden skulle även minska ojämställdhet och diskriminering i samhället. Avsaknad av tidigare forskning på det specifika området av ett pedagogiskt stöd i jämställdhetsintegreringen gör att ytterligare forskning kan krävas för att styrka resultat och slutsats av denna studie. / <p>PE207G. Examinationsdatum: 2023-06-08.</p>

In Uganda, the constitution provide protection for women´s rights. However, progress is still slow and the situation on household levels are largely unknown. Many focus on the challenges for women when it comes to gender equality, but as there is now a general recognition of the importance to include men in this work, this study aims to focus on men's perceptions and thoughts regarding gender equality, women empowerment, gender roles and social change, to contribute valuable information on this matter. Previous studies have shown signs of male resistance towards gender equality. To best understand the underlying reasons for this resistance, the theory of Hegemonic Masculinities by Connell and Messerschmidt was chosen to analyse the findings. This theory suggests that hierarchies between men, and notions of male ideals, can have an impact on men´s behaviour. A field study was conducted in rural Uganda which used the methods of individual interviews and focus group discussions, targeting men in different ages and socio-economic backgrounds. The questions asked regarded the roles for men and women, how the roles are changing, their perception of gender equality and the impact of women empowerment on gender relations, all with a focus on house hold level. These answers were complemented by key respondents on both local and national level. The main results of this study shows that there seems to be a general change in the role for women, but the male ideal is still tied to being the provider and leader in the family. Gender equality was in somewhat contradictory viewed as something good that could lead to development, as long as the men could remain higher in status than women. Lastly, many men seemed worried about women empowerment leading to disrespect, arguments and divorce, even though some benefits also were recognized. These findings indicate that “universal ideas” of gender equality have a wide range of local interpretations that needs to be taken into consideration when promoting gender equality in a development context.

Doctor of Philosophy / Department of Statistics / John E. Boyer Jr., Dallas E. Johnson / A crossover design is an experimental design in which each experimental unit receives a series of experimental treatments over time. The order that an experimental unit receives its treatments is called a sequence (example, the sequence AB means that treatment A is given first, and then followed by treatment B). A period is the time interval during which a treatment is administered to the experimental unit. A period could range from a few minutes to several months depending on the study. Sequences usually involve subjects receiving a different treatment in each successive period. However, treatments may occur more than once in any sequence (example, ABAB). Treatments and periods are compared within subjects, i.e. each subject serves as his/her own control. Therefore, any effect that is related to subject differences is removed from treatment and period comparisons. Carryover effects are residual effects from a previous treatment manifesting themselves in subsequent periods. Crossover designs both with and without carryover are traditionally analyzed assuming that the response due to different treatments have equal variances. The effects of unequal variances on traditional tests for treatment and carryover difference were recently considered in crossover designs assuming that the response due to treatments have unequal variances with a compound symmetry correlation structure. The likelihood function for the two treatment/two sequence crossover design has closed form maximum likelihood solutions for the parameters at both the null hypothesis, H0 : sigma_A^2 =\sigma_B^2, and at alternative hypothesis, HA : not H0. Under HA : not H0, the method of moment estimators and the maximum likelihood estimators of sigma_A^2,sigma_B^2 and rho are identical. The dual balanced design, ABA=BAB, which is balanced for carryover effects is also considered. The dual balanced design has a closed form solution that maximizes the likelihood function under the null hypothesis, H0 :sigma_A^2=sigma_B^2, but not for the alternative hypothesis, HA : not H0. Similarly, the three treatment/three sequence crossover design, ABC=BCA=CAB, has a closed form solution that maximizes the likelihood function at the null hypothesis, H0 : sigma_A^2=sigma_B^2 = sigma_C^2, but not for the alternative hypothesis, HA : not H0. An iterative procedure is introduced to estimate the parameters for the two and three treatment crossover designs. To check the performance of the likelihood ratio tests, Type I error rates and power comparisons are explored using simulations.

The aim of this master’s thesis is to examine how gender is produced in a contemporary technological sphere. I am examining a department called MST within the School of Electrical Engineering at The Royal Institute of Technology (KTH) primarily by focus group interviews and in depth interviews with a doing gender perspective. I also carry out participant observations for additional background information. I argue from a gender studies perspective that KTH as a technological institution and workplace is reproducing ideals that confirms men as norm. Furthermore, I suggest that the technical sphere and historically traditional (male) gendered environment that which KTH represents, embodies and reproduces, makes it more challenging for female PhD-students to compete against their male counterparts when it comes to gaining recognition than it is vice versa. I am studying the awareness of gender norms in a technical milieu as well as thoughts about the daily negotiations and biased representations of gender on postgraduate/research level among the female PhD-students at MST. Moreover, I suggest that there are certain connotations with and cultural conceptions of what it means to be and to work as an engineer.

This report is the outcome of a case study conducted in Kathmandu, Nepal in April 2016. The purpose of the study is to investigate in the consequences of the 2015 earthquake in Nepal, from the perspective of women within socioeconomically vulnerable groups. The caste system is still practiced nearly all over Nepal and women are still facing multiple forms of discrimination. A woman belonging to the Dalits, which is the group considered to be at the bottom of the hierarchy and below the castes, have no right to control land, housing or money and are exposed to violence and forced sexual labour. The aim of the study is to shed light over how already existing discrimination leads to further examples of discrimination in the aftermath of a natural disaster and the “class-consciousness” of natural disasters. People within a society are living under different conditions and these conditions lead to different consequences when facing a natural disaster. The components of these conditions are often intertwined with each other and should therefore not be examined separately, which is why an intersectional perspective is used for this study. Furthermore, standpoint theory is used as well, to look at these issues from the viewpoint of the marginalized people of the society. Interviews were made with 6 different respondents, who are working for NGOs in and outside of Kathmandu and who through their work are coming on contact with the issues mentioned. My findings show several examples of post-earthquake consequences for women which can be linked to the strong patriarchy, the use of caste system and mistreatment from the government.

Vi lever i ett av världens mest jämställda länder och idag är det viktigt att båda könenbehandlas lika och har samma förutsättningar. Trots detta är det männen som är i majoritet ichefspositionerna inom upplevelseindustrin. Uppsatsens syfte är därför att undersöka ochanalysera vad som gör att upplevelsebranschen domineras av manliga chefer samt undersökaom kvinnor har samma förutsättningar som män att nå höga positioner när de besitter sammakompetens.Uppsatsen baseras på en kvalitativ studie genom semistrukturerade intervjuer med åttakvinnliga VD och avdelningschefer då vi ville att respondenterna skulle ha möjlighet att svaradjupgående och öppet på våra forskningsfrågor. I den teoretiska referensramen behandlasämnen som organisationskultur, kön och ledarskap för att kunna få ett svar på frågan; varförär det inte jämställt på de högre ledarskapspositionerna i upplevelseindustrin?Vi har dragit slutsatsen att kvinnor och män inte har samma förutsättningar för att nå dehögsta chefspositionerna. Det är en lång väg kvar innan det blir ett könsneutralt tänk när manbeslutar om vem som blir tilldelad de högsta chefspositionerna. Trots detta är det tydligt attföretagen under de senaste 10 åren har börjat tänka på jämställdhet och insett att kompetensoch kunskap är viktigare än vilket kön man tillhör. / Sweden is a leading country in the world when it comes to equality between the sexes, and inthis time and age, it’s important that men and women are being treated equally and have thesame preconditions in the experience industry. Even though, in Sweden there is a majority ofmen in manager positions in the experience industry. The purpose of this thesis is to examineand analyze why the event industry is dominated by male executives, and to examine ifwomen have the same preconditions as men to reach the higher ranked positions, whenpossessing a similar level of competence.The thesis is based on a qualitative study method through semi-structured interviews witheight female CEO:s and department heads since, we wanted the respondents to have thepossibility to answer in depth as well as openly to our research questions. Within thetheoretical framework, issues such as culture within organizations, gender and leadership arebeing treated in order to answer the question; why isn’t there equality in the executivepositions in the experience industry?We have come to the conclusion that women and med does not have the same preconditionsto reach the higher ranked positions in the event industry. There is a long way to go beforethere will be a gender-neutral way of thinking in the appointment process of new managerialpositions. Despite this, it’s clear that companies during the past ten years have been starting totake equality more into consideration, and that they have realized that competence andknowledge is more important than your sex.The study is written in Swedish.

G.A. Cohen argues that John Rawls' method of political philosophy--in particular his sensitivity to the facts of human nature--leads him inexorably to producing a nonideal conception of justice. In this thesis I defend Rawls against this accusation by demonstrating that the facts of human nature that he shows deference towards are a product of the "free development" of his ideal conception of the person. The result is that Rawls' conception of justice has the power and status that Rawls affords it, and that Cohen's critique fails to cause internal damage to Rawls' theory. My thesis is thus what the subtitle says it is: an essay in defence of John Rawls' deference to "human nature" from the "concessionary criticism" of G.A. Cohen.