« Si les Vallées d’Andorre jouissent de certains privilèges et franchises et ont une organisation judiciaire distincte de celle de la France, elles ne constituent ni un État, ni une personne de droit international ». La lecture de cet arrêt rendu par la Cour de Cassation le 6 janvier 1971 laisse entrevoir les nombreuses difficultés rencontrées par les micro-États dans l’affirmation de leur souveraineté. L’Europe est le théâtre à la fin du XIXe d’une véritable refonte des États. Nombreux furent les vestiges de l’époque féodale qui disparurent absorbés dans de grands ensembles à caractère étatique à l’origine des grand États européens. L'État en droit international est une personne souveraine, c’est ce qui le singularise par rapport aux autres sujets de droit international. Il bénéficie d’une souveraineté interne qui fait de lui l’autorité suprême sur son territoire et d’une souveraineté internationale qui ne le subordonne à aucune autre autorité. Cette souveraineté lui confère une personnalité juridique et une capacité juridique qui lui permettent d’être reconnu comme un sujet de droit, distinct des habitants qui le composent. De facto, un micro-État dispose des mêmes caractéristiques qu’un État mais s’identifie comme tel par l’exiguïté de son territoire et la faiblesse de sa population. Nombreux furent les auteurs qui s’essayèrent dans l’élaboration d’une définition précise et qui échouèrent tant les critères démographiques et de superficies peuvent s’apprécier différemment. Pour cette présente étude seront pris comme critères, les États européens de moins de 500 km2 avec une population de moins de 100.000 habitants. La question qui se pose dès lors, laquelle n'a jamais fait l'objet d'une thèse de doctorat sur ce sujet, est celle de savoir : dans quelle mesure les micro-États européens sont ils arrivés à résister à une évolution historique européenne qui a amené de grosses entités étatiques à disparaître ? / « If the Valleys of Andorre enjoy certain privileges, franchises and a judicial system different from that of France, they are neither a state nor a person of international law ». The reading of this decision by Cour de Cassation, January 6th, 1971, shows the many challenges faced by micro-states in claiming their sovereignty and their legal status. Europe is considered to be the oldest continent in the world because of its history. Designed over the centuries, after wars and monarchical alliances, it gathers many people who have both a common heritage and many cultural differences. Fragmented during many centuries into various estates and other entities with official status. At the end of the nineteenth century, Europe was modified. The estates of feudal period disappered and gave birth to large groups which became the states today. The State in international law has a sovereign status, that makes it different from the other public international entities. Moreover, the states has an internal sovereignty that makes it be the autority over its territory and an international soverignty that subordinates any authority from other states. The sovereignty confers legal personality that allows it to be recognized as a matter of right in itself, separate from the people who compose it and benefiting from international legal capacity and heritage. The micro-state has the same characteristics as a state but it has a small territory and low population. There were many writers who tried to give a precise definition of micro-states but they failed because of the different number of the populations and the different areas. For this research work, we will take into account the European states which have less than 500 km2 with a population under 100.000. The question which has never been the matter of doctoral thesis is that : « micro-states, micro-sovereign states ? Are constitutional and institutional garantees developed on national and international stages by micro-states sufficient to ensure their sovereignty, independence and integrity ? How do the european micro-states resist to the european historical developement which led the large states entities to disappear ? » If the protection of large states was necessary for their construction, micro-states had to defend their full sovereignty. In order to assert their existence in a world of globalization, they are guaranteed a sovereignty reinforced by the constitutionalism which is not recognized by the other states. But this was compensated by international agreements and international organisations.

The aim of this thesis is to study representations of identity and (in)visibility in Swedish lesbian novels written in the 1930s, and to provide a summary of Swedish lesbian literature up to the early 21st century. This study has been done through a close reading primarily of Charlie by Margareta Suber (1932), Fröknarna von Pahlen by Agnes von Krusenstjerna (1930–1935) and Kris by Karin Boye (1934). Lesbian literature is discussed as a loose category, a construction which can be used as an analytical tool in a conscious and reflexive way, with its basis in the categories of author, text and reader. In short, I define lesbian literature as novels written by women, about lesbian figures and/or relationships, and for lesbian readers in the sense that the literature depicts lesbians from an insider’s perspective. As regards the period before 1930, the focus is on romantic friendship and the excitement zone when the romantic friendship becomes a sexual one, as seen in the fictitious case of Sin fars dotter (1920) by Lydia Wahlström. Sexological theories, the image of “the new woman” and changes to the law all colour the first half of the 20th century. This is seen in Charlie by Margareta Suber, where the author makes use of many such explanations in her creation of a lesbian figure. A reading of Fröknarna von Pahlen by Agnes von Krusenstjerna shows an intricate pattern of relationships at its heart. My analysis charts several same-sex couples, a lesbian single woman and two collectives; that is to say, the female collective and the male homosexual collective. The relationships between women are many-faceted and include everything from romantic friendship, kinship and sensualism to eroticism and shared parenthood. In my analysis of Kris by Karin Boye, I focus on Malin, the main character, and the development of her sense of identity, in which the struggle between the language of the world around her and her own emotional experience of love for a woman is a central theme. After the 1930s, the historical context changed in terms of everything from decriminalisation in 1944 via the homophobic panic of the 1950s to the impact of queer theory in the 1990s. Swedish lesbian literature addresses everything from crime of passion (murder) to the coming out process of young women. There exists in all novels from the 1930s an interplay that is (in)visible: the characters or lesbian relationships depicted are both visible and invisible at the same time. The characters are more or less aware of the potential risks attached to being visible as a lesbian, and often they do not notice themselves when this occurs. During the course of the 20th century, (in)visibility becomes replaced by openness and secrecy, and the visibility of the lesbian characters is politicised. / The abstract is translated by Janet French.

Abstract Title: Transparency within Public Relations – A study about PR-companies understanding of openness Pages: 71 Authors: Olof Ehrs Tutor: Virginia Melián Course: Media and Communication Studies, Bachelor Degree. Period: Autumn 2011. University: The Department of Journalism, Media and Communication, JMK,at Stockholm University. Background and aim: The PR-industry is continuing to grow in Sweden. The increase of working consultancies has made it more difficult to define what PR-activities really are in Sweden today. This exam reviews the presence and lack of transparency within the PR labour. The aim of the essay is to inspect the PR-companies relation to transparency and non-transparency. How do the PR-companies explain their working methods and ways to address openness within the PR-assignment? Method/Material: The method is qualitative interviews. My respondents come from three different PR-companies: Burson-Marsteller, Grayling and Kreab Gavin Anderson. Theory: A liberal and critical perspective provides a theoretical ground for my analysis. Different communication theories are also applied. I also explain the concepts and my definitions of Public Relations and transparency within PR. Main Results: Depending on perspective different results are to be acknowledged. My respondents always had legitimate explanations to why the work as they do. Market rules and laws are the main reason for strict secrecy and silence. From a critical perspective a lack of transparency is present almost everywhere. PR-consultancies make material that can be taken over by principals, news staff and politicians. We as citizens have big difficulties to identify the real senders and messages in PR-material regarding the strict secrecy. Keywords: Transparency, Secrecy, Public Relations, communication, accounting , strategy, target groups, PR-tools, PR-labour, PR-consultancies, media relations, lobbying, crisis management, news work, principals.

The defence unit´s archive stretches over a time limit between the middle of 1971 to the end of 1987. The records the archive mainly contains are concerning the civil defence, inspection and construction of shelters, war- and crisis planning. The majority of the records are registered record, as often is the case with an authority’s archives. The main problems that occurred concerned what should or shouldn´t be public, the principle of provenance and what to prioritize; finish the project before deadline or make sure the records are prepared for a storage that ideally should last for several lifetimes.

<p>Denna uppsats handlar om integritetskänslig vårdinformation på fakturor, ett ämne som aktualiserats under mitt arbete på landstingets kansli i Jönköping. När en person får vård i annat län än hemlandstinget så skickas en faktura till hemlandstinget och innan dessa fakturor betalas måste de granskas och attesteras. Hanteringen kring detta upplevdes som tidsödande och ineffektiv, vilket ledde mig in på funderingar kring elektronisk fakturering (e-fakturering). Eftersom fakturorna innehåller integritetskänslig information, som personuppgifter och vissa uppgifter som går att koppla till diagnos och behandling, är det inte bara viktigt att hanteringen blir effektiv utan också att sekretessen kan upprätthållas under hela faktureringsprocessen.</p><p>I denna undersökning studeras hur hanteringen av integritetskänslig vårdinformation påverkas om fakturahanteringen digitaliseras. Syftet är att göra en jämförelse avseende hantering av sekretess mellan pappersfakturor och digitala e-fakturor. Undersökningen genomfördes med en kvalitativ ansats där en organisation, Jönköpings läns landsting, studerades mer ingående och för datainsamlingen valdes litteraturstudier och intervjuer.</p><p>Resultatet visade att sekretessen kring pappersfakturor är en känslig faktor då hanteringen av dessa inte går att spåra och att fakturor lätt kan försvinna inom organisationen. För e-fakturor finns däremot stor möjlighet till spårbarhet och kontroll över händelserna kring hanteringen. Det finns olika typer av e-fakturering och om ett system som till exempel EDI-fakturering väljs kan många uppgifter automatiseras vilket minskar risken för såväl avsiktliga som oavsiktliga sekretessbrott. Om vissa personuppgifter kan döljas innebär det dessutom en än större säkerhet för patienterna. Tekniskt sett finns det alltså många bra lösningar som kan förbättra sekretessen, men mycket av detta är dock endast en efterkontroll över att lagar och regler följs, till exempel sparade uppgifter om vad som har hänt en specifik faktura.</p><p>Det största hotet mot sekretess är dock den så kallade mänskliga faktorn. Det går inte att bygga ett informationssystem så att det inte finns den minsta risk för läckor, eftersom det alltid är de personer som hanterar de känsliga uppgifterna som gör att tanken blir till handling. Vissa typer av misstag eller slarv kan förebyggas med teknik, men personalens inställning till sitt eget arbete och det ansvar som det innebär är en grundläggande faktor såväl med pappers- som e-fakturor.</p> / <p>This thesis deals with integrity sensitive healthcare information on invoices, a subject that arose during my work at county council secretariat in Jönköping. When a person gets treatment in another county than the home county the invoice are sent to the home county, but before these invoices are paid, they have to be checked and attested. This handling was experienced as time consuming and ineffective which led me in to some thoughts around electronic billing (e-billing). The invoice contains integrity sensitive information, like personal code numbers and other kind of information, which is possible to connect with diagnosis and treatments. Therefore it is important that the handling becomes effective and that the secrecy can be maintained during the whole billing process.</p><p>In this study I discuss how the handling of integrity sensitive healthcare information is influenced if the invoice handling is digitalised. The purpose was to do a comparison the handling of secrecy between paper invoices and digital e-billing. The study was accomplished by a qualitative approach where one organisation, Jönköpings county council, was examined more thorough and for the data collection literature studies and interviews were chosen.</p><p>The result showed that the secrecy around paper invoices is a sensitive factor. It is not able to trace the handlings around these documents and an invoice could easily disappear within an organisation. On the contrary, for e-bills there is a large possibility to trace and control the handlings. There are different kinds of e-billing and if a system like for example EDI-billing is chosen, a lot of tasks could be automatized. That will decrease the risk for intentional as well as unintentional secrecy crimes. Furthermore, if some personal information could be hidden, it would mean a better safety for the patients. Technically there are a lot of good solutions that is able to improve the secrecy, but a lot of these are only a recheck that laws and rules are followed, for example saved information about what have happened with a specific invoice.</p><p>The biggest threat though is the so called human element. It is impossible to build an information system that contains no leaks, because it is always the persons that are handling the delicate information that makes the thoughts into actions. Some kind of mistakes or carelessness could be prevented by technical solutions, but the staffs’ attitude of their work and the responsibility is a fundamental factor with papers- as well as e-bills.</p>

The pressure on tax haven countries to engage in tax information exchange shows first effects on capital markets. Empirical research suggests that investors do react to information exchange and partially withdraw from previous secrecy jurisdictions that open up to information exchange. While some of the economic literature emphasizes possible positive effects of tax havens, the present paper argues that proponents of positive effects may have started from questionable premises, in particular when it comes to the effects that tax havens have for emerging markets like China and India. (authors' abstract) / Series: WU International Taxation Research Paper Series

Parmi les indicateurs de la mondialisation, le secret bancaire est au centre d'un débat animé en ce moment historique, caractérisé par la globalisation de l'économie, les exigences de sécurité croissantes, l'urgence de la lutte contre le blanchiment des capitaux provenant d’activités criminelles et l’internationalisation expansive des réseaux bancaires. La tendance vers le renforcement de la coopération internationale, met en discussion la forte sauvegarde du secret bancaire de plusieurs pays. La question dirimante est plutôt claire. Il s'agit, effectivement, de savoir jusqu'à quel point le secret, dans sa conception la plus inextensible et inflexible, devient par contre un instrument décisif pour contourner les règles communes,faire une concurrence déloyale sur les marchés et assurer des véritables crimes, par exemple de type terroriste. Pour faire évoluer les situations jugées problématiques, la démarche parallèle des trois organismes BÂLE, l’OCDE puis le GAFI est d’autant plus significative, qu’elle a été inspirée par les préoccupations exprimées au sein du G7 sur les dangers que présenteraient pour l’économie internationale certaines activités financières accomplies sur et à partir de ces territoires. L’ordre public justifie aussi la mise en place de mesures particulières en vue d’enrayer le blanchiment des capitaux provenant du trafic des stupéfiants. Selon les pays, des systèmes plus ou moins ingénieux tentent de concilier la nécessaire information des autorités publiques et le droit au secret bancaire, élément avancé de la protection de la vie privée dont le corollaire est, entre autres, l’article 7 et 8 de la Charte canadienne des droits et libertés et l’article 8 de la Convention européenne de sauvegarde des droits de l’homme et des libertés fondamentales du citoyen, et donc de l’atteinte à ces libertés. Nous le verrons, les prérogatives exorbitantes dont bénéficient l’État, l’administration ou certains tiers, par l’exercice d’un droit de communication et d’échange d’information, constituent une véritable atteinte au principe sacré de la vie privée et du droit à la confidentialité. Cette pénétration de l’État ou de l’administration au coeur des relations privilégiées entre la banque et son client trouve certainement une justification irréfutable lorsque la protection est celle de l’intérêt public, de la recherche d’une solution juridique et judiciaire. Mais cela crée inévitablement des pressions internes et des polémiques constantes,indépendamment de l’abus de droit que l’on peut malheureusement constater dans l’usage et l’exercice de certaines prérogatives. / Among the indicators of globalization, banking secrecy is currently at the centre of a historic and heated debate over the globalization of the economy, growing security requirements, the urgency of the fight against the laundering of funds from criminal activities and the expansive globalization of banking networks. The trend toward strengthening international cooperation calls into question the firm safeguarding of banking secrecy in several countries. The telling question is quite clear: it essentially involves knowing how far secrecy in its most restricted and inflexible form nevertheless becomes a decisive instrument in bypassing common rules, making for unfair competition in the markets and ensuring real crimes: terrorism, for instance . In the development of situations considered problematic, the parallel approach of the three organizations, the Basel Committee, OECD and FATF, is all the more significant for having been inspired by the concerns expressed within the G7 about the dangers to the international economy presented by certain financial activities performed on and from these territories. Public order also justifies the implementation of dedicated measures to curb the laundering, of funds from drug trafficking. Depending on the country, more or less ingenious systems attempt to reconcile the necessary informing of the public authorities and the right to banking secrecy, an advanced element in the protection of private life, the upshot of which are, among others, Articles 7 and 8 of the Canadian Charter of Rights and Freedoms and Article 8 of the European Convention for the Safeguarding of Citizens’ Human Rights and Fundamental Liberties, and the corresponding breach of these liberties. As we shall see, the exorbitant prerogatives the State, the administration or certain third parties enjoy by exercising a right to public performance and information exchange constitute a veritable breach of the hallowed principle of private life and the right to confidentiality. This penetration by the State or the administration into the heart of privileged relations between banks and their customers certainly finds irrefutable justification when protection involves the public interest – the search for a juridical and judicial solution. But this inevitably creates internal pressures and constant controversy, regardless of the abuse of law that can unfortunately be seen in the use and exercise of certain prerogatives.

The purpose of this thesis is to create a deeper and also a better understanding about how each of the professional secrecy and obligation to report are perceived from auditors and further investigate how the potential conflicts based on independence and “can be suspect” are handled by the auditors. The purpose has been achieved through interviews with four different accounting firms. The interviews were conducted with Grant Thornton, BDO Mälardalen AB, PwC and KPMG to answer the research questions. Subsequently, a hermeneutic approach was used to since the interpretation of the interviews was considered as important to obtain knowledge of the respondent’s perception about the topic. In the analyze chapter have dataset from the reference framework and empirical part been used to implement the analyze of the thesis. The study shows that the professional secrecy is important for creating a good relationship with clients and is not considered as a rule that create conflicts for auditors. The obligation to report, however, is creating conflicts because of the lack of knowledge in assessment of economic crimes. The auditors therefore decide to investigate a situation that “can be suspect” beyond what is intended. To not become dependent on the clients, there are rules and profession practices that are used and also examples like not having friends or family members as clients. / Syftet med denna uppsats är att skapa oss en djupare samt bättre förståelse om hur respektive av - samt anmälningsplikten uppfattas av revisorer och vidare undersöka hur eventuella konflikter med utgångspunkt för oberoende ställning samt vid ”kan misstänkas” situationer hanteras av revisorer. För att uppnå syftet, har intervjuer med fyra olika revisionsbyråer genomförts. Intervjuerna har genomförts med Grant Thornton, BDO Mälardalen AB, PwC samt KPMG genomförts för att kunna besvara forskningsfrågorna. Därefter har en hermeneutik synsätt använts då tolkning av intervjumaterialen ansågs viktig för att kunna få kunskap för respondenternas uppfattning kring ämnesvalet. I analysavsnittet har sedan datamaterial från referensramen samt empiridelen använts för att kunna genomföra en analys av uppsatsen. Denna studie visar tystnadsplikten är viktig för att kunna skapa en bra relation med klienterna och anses inte skapa konflikter för revisorer i någon stor bemärkning. Anmälningsplikten skapar dock problem på grund av bristen på kunskap inom bedömning av brott hos revisorer. Revisorerna väljer därför att utreda en situation vid brottsmisstanke längre än vad som avses. För att inte bli beroende av sina klienter finns regler och praxis inom yrket som används samt genom att till exempel inte ha vänner och bekanta som klienter menar respondenterna.

Principen överraskning är en av de äldsta principer som finns att använda i striden. Principen ses som grunden för striden och för vilka metoder som kan använda för att lyckas i striden. Men vad innebär överraskning egentligen och hur har den använts? Uppsatsen kommer att problematisera principen överraskning och anknyta till forskningen om överraskning till Pearl Harbor och sexdagarskriget, som har setts vara typiska överraskningsanfall. Såg anfallen likadana ut och vilka indikatorer utifrån litteraturen påvisar att det var en överraskning? Inledningsvis kommer överraskning beskrivas utifrån vald litteratur för att åskådliggöra innebörden. Litteraturen kommer att analyseras och göra underlag för senare del av uppsatsen. Därefter appliceras och granskas de på de två olika överraskningsanfallen med vilka indikatorer som användes vid respektive anfall till litteraturteorin. Avslutningsvis diskuteras resultatet och författaren ger förslag på ny forskning med anknytning till ämnet. Syftet med uppsatsen är att problematisera principen överraskning och vilka indikatorer som påverkar principen överraskning. Jag kommer att genomföra en komparativ modell mellan Pearl Harbor och sexdagarskriget. Denna analys genomförs genom en kvalitativ textanalys och uppsatsens analytiska ram är principen överraskning. De teoretiska utgångspunkterna i denna uppsats är analys utifrån teorin överraskning samt litteratur om Pearl Harbor och sexdagarskriget. / The principle of surprise is one of the oldest principles that is to used in battle. Principle as the basis of the conflict and the methods you can use to succeed in battle. But what does surprise really mean, and how is it used? The essay will problematize the principle of surprise and connect the research on surprise to Pearl Harbor and the Six Day War that has been seen to be typical surprise attacks. Did the attacks look the same and do the indicators from the literature show that it was a surprise?Initially the principle surprise will describe the selected literature to illustrate the meaning. The literature will be analyzed and make a basis for the later part of the essay. Then I will analyze the literature and apply it on the two surprise attacks, if they were using the same indicators. Finally it discusses the results and the author suggests new research related to the topic. The purpose of this paper is to problematize the principle of surprise and the indicators that affect the principle of surprise. The essay will conduct a comparative method between Pearl Harbor and the Six Day War. This analysis is performed by a qualitative text analysis and essay analytical framework is the principle of surprise. The theoretical basis of this paper is the analysis based on the theory and literature surprise of Pearl Harbor and the Six-Day War.

The present interview revolves around electronic mal of employees as a work tool and his relationship with the right of privacy and secrecy of telecommunications. Thus, it attempts to figure out the nature of electronic mail and other technologies as work tools, making difference from this same technologies in a personal context. / La presente entrevista gira en torno al correo electrónico del empleado como herramienta de trabajo y su interrelación con el derecho de la intimidad y el secreto de las telecomunicaciones. Así, se intenta descifrar cuál es la naturaleza del correo electrónico y otras tecnologías como herramientas de trabajo, a diferencia de las tecnologías de uso personal.