No description available.

Syfte: Att med utgångspunkt i artiklarna 3 och 4 i FN:s konvention om urfolk och lokala samhällens rättigheter och artikel 8j i konventionen om biologisk mångfald undersöka samers nyttjanderätt till privategendom. Artiklarna väcker en rad intressanta frågeställningar. Jag kommer koncentrera mig på att diskutera självbestämmandet och ägandets legitimitet utifrån ett kollektivistiskt och ett individualistiskt perspektiv. De perspektiven står samhällsfilosoferna Karl Marx och Robert Nozick för. Jag kommer även undersöka ägande som rättighet, dels utifrån ovanstående men även utifrån Wesley Hohfeld och Onora O’Neills rättighetsteorier och analyser. Slutligen kommer jag använda statsvetaren Elinor Ostroms empiriska studie av gemensamt ägda resurssystem och de analyser hon gör kring dessa i boken Allmänningen som samhällsinstitution. För att sedan med rättighetsteorierna som ram väva ihop teorierna kring självbestämmande och ägandets legitimitet med Ostroms slutsats om kollektivt ägda resursers fördelar. För att förhoppningsvis landa i att allmänningar kan vara mer socialt och klimatmässigt hållbara och därför är artiklarna och implementeringen av dem viktig, inte bara för samerna som folk utan även för en långsiktigt hållbar utveckling.

In 1993, the Committee on Fiscal Affairs (CFA) formed a Working Group to study the application of the OECD Model Tax Convention (OECD MTC) to partnerships, trusts, and other non-corporate entities. In Issues in International Taxation no 6 – The Application of the OECD Model Tax Convention to Partnerships (OECD Report), different cases involving the issues relating to the taxation of partnerships are discussed. In dealing with these cases the CFA tried to develop general principles. There are several issues involved when discussing the taxation of partnerships. Depending on the circumstances in the actual case different tax issues arise. The OECD Report resulted almost exclusively in making changes in the commentary to the OECD MTC (OECD Commentary) and not in the OECD MTC itself. The only change made in the OECD MTC itself is found in article 23 OECD MTC. The changes made in the OECD Commentary are of two different categories: a) changes that are a direct consequence of the changes in the articles themselves in the OECD MTC, and b) changes that are neither clarifications nor amendments to unchanged articles in the OECD MTC. It is important to make this difference in classification since different consequences are at hand for the OECD Member States (OECD MS). Bilateral tax treaties are part of public international law and therefore, their interpretation is governed by the Vienna Convention of the Law of the Treaties (VCLT). Articles 31-33 VCLT are relevant for treaty interpretation. Since the CFA adopted the above-mentioned method, it is important to analyse if the OECD Commentary and changes made to it can be used as a legal means of interpretation according to the VCLT. It must be determined what legal value the OECD Commentary and the implemented changes have upon the parties to the bilateral treaties in force. The determination of the legal value of the OECD Commentary is an important issue and well discussed in the literature. Since the legal status of the OECD Commentary is debated, it is even more important to discuss the consequences of changes made in the OECD Commentary. The OECD Report has been chosen since this is a good example of resolving tax issues by making changes in the OECD Commentary rather than amending the OECD MTC itself.

Today the right of the child to participate freely in cultural life and the arts is a goal on the political agenda. As a consequence, in 2011, twenty-six government agencies and institutions of culture were assigned to formulate strategies for activities for children and young people. These strategies are the empirical basis of this thesis. The aim of the study is to elaborate and problematize three issues concerning children’s culture from the viewpoint of a social constructionist understanding of childhood as constructed in various, often political, practices. -How is childhood constructed in the strategies? -Which consequences for childen’s culture can be traced? -What is the role of the UN Convention on the rights of the child in this process? I perform a critical discourse analysis of the child perspective in the strategies. The discourse analysis indicate two general discourses, one superior concerning child perspective as consideration and one inferior posing child perspective as a form of standpoint. The superior discourse is argued to maginalize children’s culture, while the inferior claims the position of the child and thereby also children’s culture. However, these categorizations can be problematized further. Together with the constructions of childhood, the discourses regarding the child perspective indicate yet another level of childhood construction. One in which the child is constructed as an individual with special needs or as one with a certain perspective. Over all, the child is constructed in close relation to the specific context in which it is being described and is constructed according to ideals of dependence and competence, ideals recurrent in the Convention on the rights of the child. It is also argued that the Convention in itself can be regarded as a construction of childhood in which power and generational structures can be problematised in various dimensions. It is concluded that childhood and children’s culture are in very close relation. They construct and position each other. It is also made clear how concepts like child perspective and children’s culture are multifaceted and often used in imprecise manners.

<p>In 1993, the Committee on Fiscal Affairs (CFA) formed a Working Group to study the application of the OECD Model Tax Convention (OECD MTC) to partnerships, trusts, and other non-corporate entities. In Issues in International Taxation no 6 – The Application of the OECD Model Tax Convention to Partnerships (OECD Report), different cases involving the issues relating to the taxation of partnerships are discussed. In dealing with these cases the CFA tried to develop general principles. There are several issues involved when discussing the taxation of partnerships. Depending on the circumstances in the actual case different tax issues arise.</p><p>The OECD Report resulted almost exclusively in making changes in the commentary to the OECD MTC (OECD Commentary) and not in the OECD MTC itself. The only change made in the OECD MTC itself is found in article 23 OECD MTC. The changes made in the OECD Commentary are of two different categories: a) changes that are a direct consequence of the changes in the articles themselves in the OECD MTC, and b) changes that are neither clarifications nor amendments to unchanged articles in the OECD MTC. It is important to make this difference in classification since different consequences are at hand for the OECD Member States (OECD MS).</p><p>Bilateral tax treaties are part of public international law and therefore, their interpretation is governed by the Vienna Convention of the Law of the Treaties (VCLT). Articles 31-33 VCLT are relevant for treaty interpretation. Since the CFA adopted the above-mentioned method, it is important to analyse if the OECD Commentary and changes made to it can be used as a legal means of interpretation according to the VCLT. It must be determined what legal value the OECD Commentary and the implemented changes have upon the parties to the bilateral treaties in force.</p><p>The determination of the legal value of the OECD Commentary is an important issue and well discussed in the literature. Since the legal status of the OECD Commentary is debated, it is even more important to discuss the consequences of changes made in the OECD Commentary. The OECD Report has been chosen since this is a good example of resolving tax issues by making changes in the OECD Commentary rather than amending the OECD MTC itself.</p>

No description available.

No description available.

<p>The Saami, a Nordic indigenous people scattered over four countries, has for centuries been regarded as parts of the national populations of the countries in which they live. During the 19th century saami demands for greater influence resulted en several changes, among them the founding of a Swedish Saami Council in 1993. The council became a popularly elected, representative institution with an agenda of its own, but also a public authority answerable to the government. The decision to attribute the council this twofold role was unusual and, from a certain point of view, even controversial: it makes it difficult to determine the location of the power to act in saami-related issues and the legitimacy to do so.</p><p>This essay is about how the twofold role came into existence, what it leads to and how the seemingly contradictive duality is managed. It has an institutional approach with theories concerning institutions and etnicity as well as institutional change and handling of complicated and ambiguous demands. Among the theorists are Karppi, Micheletti, Jacobsson and Sahlin-Andersson. The previous two treat the possibilities and the shortcomings of the multicultural democracy. The later deals among other things with decision making and with changes in politics and public administration.</p><p>The council was presented as the main solution of the problem that the Saami felt a lack of influence. However it was not welcomed by all main Saami figures. The founding of a council with a twofold role can be explained by governmental pressure at the time for a Saami Council working on governmental terms. This essay emphazises the efforts of the state to meet Saami demands without losing influence over a group long seen as a part of the national population.</p><p>It is my opinion that the case of the Saami Council is an example of the difficulties in the multicultural democracy. It is problematic when a group is “given” an institution by the state, among other things because it may undermine the possibilities for the group to raise objections in future conflicts. An arena attracting attention to an indigenous people in the national politics in the way the Saami Council does is, however, of great value for the Saami. It is truly a political success resulting in a new conception of the Saami and sprung from international change and a growing urge to question the legitimacy of national borders, but also from the propagation of the concept of Sápmi. One of its consequences is critique of the twofold role and suggestions of other ways to solve the situation, not only from the Saami but also from others, e. g. a governmental report. While waiting for such changes, the members of the Saami Council have created shared frameworks of interpretation and chosen to handle the twofold role by putting stress on the popularly elected part.</p><p>The structure of the Saami Council is studied through legal and other formal sources and through articles and litterature commenting the results of the structure. The results are contributions to the knowledge of the Saami political state in the Swedish society and to the knowledge of the Saami Council – a young institution harbouring many possibilities for future change. They are also ment to add to the understanding of the functioning of institutions with a built-in duality.</p>

<p>I uppsatsen analyseras remissförslaget till den nya skollagen (Ds 2009:25) samt Barnkonventionen med avsikt att formulera och jämföra hur föräldrar och stat positioneras gällande barnets fostran. Analysen syftar till att belysa likheter och skillnader mellan de båda texterna. Detta sker utifrån ett diskursanalytiskt perspektiv där subjektspositioner är ett nyckelbegrepp i analysen, samt med hjälp av politisk filosofi. Det filosofiska materialet är hämtat från John Rawls, Alasdair MacIntyre samt nutida utbildningsforskning främst representerat av Tomas Englund. De politiska filosofierna bidrar till utmejslandet av tre diskurser funna i den nya skollagen och Barnkonventionen.</p><p>Dessa diskurser är <em>de stödjande subjektens diskurs</em> vilken är den dominerande diskursen i de båda texterna och i vilken barnet självt ges ansvar för sin utveckling; denna diskurs ligger nära John Rawls politiska teorier. Vidare framkommer <em>isärhållandets diskurs</em> vilken återfinns i den nya skollagen och ligger närmast den nutida utbildningsforskningen; i denna diskurs framträder staten som garant för elevens väl. I den sista diskursen, <em>traditionens diskurs</em>, som utmejslas ur MacIntyre och Barnkonventionen ses istället föräldrarna som barnets garant.</p><p>Utifrån arbetet framkommer en förhållandevis stor likhet mellan den nya skollagen och Barnkonventionen även om en nyansskillnad kan urskiljas. Denna nyansskillnad visar sig genom att isärhållandets diskurs och traditionens diskurs, vilka står i polemik, återfinns i betydande grad enbart i en text var.</p>

I uppsatsen analyseras remissförslaget till den nya skollagen (Ds 2009:25) samt Barnkonventionen med avsikt att formulera och jämföra hur föräldrar och stat positioneras gällande barnets fostran. Analysen syftar till att belysa likheter och skillnader mellan de båda texterna. Detta sker utifrån ett diskursanalytiskt perspektiv där subjektspositioner är ett nyckelbegrepp i analysen, samt med hjälp av politisk filosofi. Det filosofiska materialet är hämtat från John Rawls, Alasdair MacIntyre samt nutida utbildningsforskning främst representerat av Tomas Englund. De politiska filosofierna bidrar till utmejslandet av tre diskurser funna i den nya skollagen och Barnkonventionen. Dessa diskurser är de stödjande subjektens diskurs vilken är den dominerande diskursen i de båda texterna och i vilken barnet självt ges ansvar för sin utveckling; denna diskurs ligger nära John Rawls politiska teorier. Vidare framkommer isärhållandets diskurs vilken återfinns i den nya skollagen och ligger närmast den nutida utbildningsforskningen; i denna diskurs framträder staten som garant för elevens väl. I den sista diskursen, traditionens diskurs, som utmejslas ur MacIntyre och Barnkonventionen ses istället föräldrarna som barnets garant. Utifrån arbetet framkommer en förhållandevis stor likhet mellan den nya skollagen och Barnkonventionen även om en nyansskillnad kan urskiljas. Denna nyansskillnad visar sig genom att isärhållandets diskurs och traditionens diskurs, vilka står i polemik, återfinns i betydande grad enbart i en text var.