The thesis interrogates how the political dynamics that emerged in the formulation of the 2016 land legislation in Malawi influenced the gendered outcomes. It highlights the complexity of the policymaking process that was shaped by divergent interests and power dynamics of the stakeholders. It argues that although the interests and agenda complicated the process, their discourses were framed and justified their positions within the development and gender equality framework. It highlights the progressive nature of the socio-legal provisions in the legislation by significantly recognising and promoting women’s land rights. It contends that advances in legal institutions are essential; however, for inclusive transformation to be sustainable, changes in social and cultural practices and norms are imperative. This is because Malawian women continue to face exclusion in owning, controlling and accessing land albeit being the major agricultural producers. This is owed to the persistence of patriarchal attitudes in institutions that perpetuate contestation in the public and private spheres of women’s rights to access, own and control over land. Such is persistent particularly within customary laws which remain sites of struggle between traditional leaders’ claims and women’s societal positions. Hence, creating enabling environments for women will allow them to articulate their political voices and agenda and as such influence policy and legal formulation. Through a multi-faceted approach encompassing of legal pluralism, feminist perspectives on gender and development, and the theory of change, the paper discusses the complexity of policymaking that has been shaped by interests and power. For instance, most chiefs contested against their limited powers and the inclusion of women in land administration issues as stipulated in the new Land Laws, while CSOs advocated for the laws to be people-centred, gender-sensitive and responsive to women’s needs. Also, International organisations were interested in ensuring that there is improved land governance framework and its implementation is in line with VGGT. Thus, apparent realities emerge from the analysis of these political dynamics within the adoption of the 2016 Land Laws: the differing stakeholders’ agenda and how they all pressed on advancing their agenda. Nonetheless, gender equality and development discourse was an aspect that was apparent in the debates.

Background: Swedish authorities' use of popular cloud providers is today the subject of an intense debate. Legislations, like the U.S. CLOUD Act, are applicable across borders, which makes data that is stored on servers located in Sweden affected by U.S. law. Several Swedish organizations mean that the usage of affected cloud providers for storage of sensitive records breaks the Swedish law - Offentlighets- och sekretesslagen. The program for collaboration between Swedish authorities, eSam, says that there is a possibility of withstanding the law, if suitable encryption is used, but states that more research is needed. Objectives: The main objective of this thesis is to research which requirements for encryption mechanisms are needed for Swedish authorities' use of cloud providers affected by legislations like CLOUD Act, without them breaking Swedish laws. The three most popular cloud providers, Amazon Web Services (AWS), Microsoft Azure, and Google Cloud will be compared and examined if requirements on encryption are met. Historically, providers' access to encryption keys is a major threat to data confidentiality. Therefore an alternative encryption method that withholds both encryption keys and clear text, but preserves functionality will be researched. Method: To create fair and good requirements on encryption mechanisms, several threat models are created from the perspective of today's- and future laws. A SWOT-analysis will be used to compare the cloud providers. To research the possibility and usability of alternative encryption in the cloud, a system that withholds both encryption keys and clear text data from the provider is proposed. Result: The result shows that the most popular services like Office 365 and G Suite are not suitable for use by Swedish authorities for the storage of sensitive records. Instead, Swedish authorities can use IaaS-services from both AWS and Microsoft Azure for storage of sensitive records - if the requirements for encryption mechanisms are met. The result also shows that alternative encryption methods can be used as part of a document management system. Conclusion: Swedish authorities should strive to expand their digitalization but should be careful about the usage of cloud providers. If laws change, or political tensions rise, the requirements for the encryption mechanisms proposed in this thesis would not be applicable. In a different situation, Swedish authorities should use alternative solutions which are not affected by an altered situation. One such alternative solution is the document management system proposed in this thesis. / Bakgrund: Idag pågår det en delad debatt gällande lämpligheten för svenska myndigheter att använda utländska molntjänster. Lagstiftningar som bland annat amerikanska CLOUD Act utgör ett hot för svensk suveränitet, eftersom data lagrad i svenska serverhallar kan komma att vara föremål i amerikanska domslut. Vissa organisationer menar då att uppgifter som omfattas av offentlighets- och sekretesslagen (OSL) kan sannolikt betraktas som röjda. Nyttan med att använda molntjänster är generellt sett stor - och bör därför strävas efter att användas. eSam, som är ett program för myndighetssamverkan, menar i ett uttalande att kryptering skulle kunna förhindra ett röjande och möjliggöra användande av dessa molntjänster, men ifrågasätter hur det bör gå till. Syfte: Syftet med detta arbete är att undersöka vilka krav på krypteringsmekanismer som krävs för att lagra sekretessreglerad information i molntjänster utan att bryta mot svensk lagstiftning. Molntjänstleverantörerna, Amazon Web Services (AWS), Microsoft Azure och Google Cloud, kommer att undersökas för att se om dessa lever upp till de identifierade kraven. Historiskt sett är tjänsteleverantörers tillgång till krypteringsnycklar ett stort hot. Därför ska en alternativ krypteringsmetod som bevarar krypteringsnyckel undangömd från tjänsteleverantören undersökas, men som samtidigt bevarar viss funktionalitet med molntjänsten. Metod: För att kunna skapa korrekta och rimliga krav på krypteringsmekanismer skapas hotmodeller som utgår från juridiken. En SWOT-analys kommer användas för att jämföra vilka molntjänstleverantörer som lever upp till kraven. För att undersöka möjligheten och nyttan med alternativa krypteringsmekanismer, implementeras ett förslag på system där varken krypteringsnyckel eller data i klartext tillgås molntjänstleverantören. Resultat: Resultatet visar att populära tjänster som exempelvis Office 365 och G Suite är direkt olämpliga för användning av svenska myndigheter. Det visar sig att IaaS-tjänster som tillhandahålls av AWS och Microsoft Azure i viss mån lämpar sig för användning - förutsatt att vissa krav uppfylls. Resultatet visar även att det är möjligt att använda alternativa krypteringsmetoder som en del i ett dokumenthanteringssystem. Slutsats: Svenska myndigheter bör sträva efter att öka sin digitalisering, men bör ta ordentliga försiktighetsåtgärder innan eventuella upphandlingar av molntjänster sker. Skulle det juridiska eller säkerhetspolitiska läget förändras kommer de krav på krypteringsmekanismer som presenteras i arbetet inte längre vara tillämpliga. I ett förändrat läge bör svenska myndigheter istället använda alternativa lösningar som inte påverkas, likt det dokumenthanteringssystem som arbetet presenterar.

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A research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce Date: 31 March 2015 / As the framework for the collection of revenue by SARS evolves to ensure taxpayer compliance, the protection of taxpayers’ fundamental rights should not be overlooked. This research will evaluate certain provisions of the recently enacted Tax Administration Act (the Act) against the background of the taxpayers’ rights to privacy, property and just administrative action. These rights are contained in the Constitution of South Africa, the supreme law of the land. The analysis suggests that the conduct of SARS in exercising its statutory powers as well as some of the provisions of the Act may conflict with taxpayers’ constitutional rights and that the remedies available in such situations are limited or do not offer taxpayers an effective mechanism to obtain remedial action. Key words: Bill of Rights, Constitution, Constitution of South Africa, constitutional right, just administrative action, legislation, Ombud, PAJA, Promotion of Administrative Justice Act, privacy, property, remedies, SARS, tax, tax administration, Tax Administration Act, Tax Ombud, taxation, taxpayer, taxpayer compliance.

EU General Data Protection Regulation (GDPR) presenterades år 2016, den nya förordningen för att skydda personuppgifter. Med införandet av GDPR står organisationer inför nya krav när det kommer till dataintegritet och skydd av känslig information. Samtidigt ökar användandet av molnlagring vilket gör frågan mer komplext, på grund av till exempel internationell lagstiftning mot molnlagringsleverantörer. Den frågeställning som ställdes i denna studie var ”Hur kan svenska organisationer säkerställa efterlevnad av GDPR vid användning av hybrid- och tredjepartslagringslösningar?” En kvalitativ studie användes för att svara på denna fråga. Därefter användes semistrukturerade intervjuer för att samla in empiri från flera svenska organisationer. Sedan analyserades empirin tematiskt i flera olika faser, där den blev kodad och dessa koder bildade olika teman. Resultatet av studien visar på att svenska företag har utmaningar med att efterleva GDPR vid användning av hybrid – och amerikanska molnlagringslösningar. De rekommendationer som kan ges till svenska organisationer är att använda sig av någon form av klassificering. Detta gör det enklare att hantera sin data, att veta hur och var ens data lagras. / The EU General Data Protection Regulation (GDPR) was presented in 2016, a new regulation to protect personal data. With the introduction of GDPR, organizations face new requirements when it comes to data integrity and the protection of sensitive information. The use of cloud storage makes the issue more complex, due to, for example, international legislation against cloud storage providers. The question asked in this study is "How can Swedish organizations be granted compliance with the GDPR when using hybrid and third-party storage solutions?". A qualitative study was used to answer this question. A literature study was carried out to produce a basis for the interview material. Semi-structured interviews were then used to gather empirical evidence from several Swedish organizations. The empirical evidence was then thematically analysed in several different phases, where it was coded, and these codes formed different themes. The results of this study shows that Swedish companies have challenges with complying with GDPR when using hybrid and American cloud storage solutions. The recommendations given in this study to Swedish organizations is to use some form of classification. This makes it easier to manage data, to know how and where data is stored.

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Probably no economic institution of our modern world is affected with a greater public interest than money. Few subjects have been more discussed and few factors have had more influence upon the progress of civilization than has money. It has become perhaps the most indispensable of all the tools which we use in our urbanized modern life. [...]

Article Excerpt: The Anti-Money Laundering Act of 2020, enacted on Jan. 1, 2021, contained the first-ever federal requirement for certain legal entities to identify and report their beneficial owners, also known as the Corporate Transparency Act (CTA). The CTA was designed to “prevent wrongdoers from exploiting United States corporations and limited liability companies for criminal gain, to assist law enforcement in detecting, preventing, and punishing terrorism, money laundering, and other misconduct.” As trusted advisors, CPAs should consider informing clients of the new reporting requirements and advise them on the best option to pursue, even if they do not file the reports for their clients [...]

This thesis will examine the Combating Violence, Disorder and Looting and Law Enforcement Protection Act of Florida's discriminatory nature, vague provisions, and constitutional violations under the First and Fourteenth Amendments. In carrying out this examination, this thesis will analyze case law, law reviews, bill analysis as provided by the Florida legislature, and similar legislation that has been proposed both by other states as well as on the federal level.

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