Umeå University Library Hosted Journals
Not a member yet
876 research outputs found
Sort by
Differing abuse concepts in double tax conventions: At what level and to what extent can equality be realized?
Get PDFPerceptions of unequal tax treatment are capable of having significant impact on taxpayer compliance. This effect could be considered particularly problematic in the context of different outcomes due to differing anti-abuse provisions, inter alia in double tax conventions. Against this background, this article sets out to explore treaty anti-abuse provisions specifically from an equality perspective and discuss whether, and to what extent, equality is realized at the treaty, EU and national levels. While it is argued that (the specific degree of) diverging tax assessments stemming from differing abuse concepts can be reasonably explained from a legal perspective, their wider socio-political implications should not be neglected. The article is founded on a comparative analysis to demonstrate that these effects are likely to specifically materialize in smaller economies and developing countries
The Recruitment of Full Professors According to Pre-Determined Criteria in Four Nordic Countries
Get PDFThis comparative legal study focuses on career advancement to a tenured full professor position according to pre-determined criteria in Denmark, Finland, Norway and Sweden. Nordic career advancement and professor recruitment practices to a large extent depend on the applicable national regulatory framework. There are fundamental differences between these countries’ practices. It is customary to use promotion to full professor positions in Norway and Sweden. In Norway, the regulation of promotion to a full professor position is complemented by the regulation of standards. Norwegian promotion practices were used as a model in Sweden, but the Swedish laissez-faire approach to common standards seems to have created problems. American-style tenure-track practices are constrained by the laws of all four countries. The Danish "forfremmelsesprogram til professor" may nevertheless have potential to develop into a close functional equivalent to American-style tenure-track practices. In Finland, tenure-track practices are widespread but not sufficiently aligned with the regulatory framework
Who published what on Somali health issues? : Forming the policy for SHAJ through a bibliometric study
Get PDFIn this editorial we attempt to define additional rationales for SHAJ, the Somali Health Action Journal, further to those presented in our inaugural editorial. We recognize the health information divide as one of the three health gaps characterizing the global health inequality landscape. The SHAJ venture emerged from a joint Somali-Swedish initiative to revive a former collaborative research programme also recognizing the need for a Somali-based platform for research communication. The members of the SHAJ Editorial team decided to join forces in designing and carrying out an empirical bibliometric study to assess the state of the art of the published literature on Somali health issues over a 75-year period covering major societal development eras in Somali academic history. This editorial is basically presented in the form of a report from this study, concluding with a statement on the policy implications for SHAJ and Somali based research for health.
The study raises concerns about the scarcity of research publications on Somali public health issues. This points to the need for research capacity strengthening in general and with special attention to the important role of the newly established Somali universities. We note a lack of balance regarding the topics and public health relevance of published papers in relation to the burden of prevailing health problems which calls for efforts to set research priorities in tune with the broad needs of the communities. Another observation is that the papers reviewed indicate a heavy dependence of the research agenda on external organisations and funders, which calls for active attention to research ownership issues in terms of Somali leadership and authorship. There is a lack of dissemination channels for Somali based health research and limited possibilities for young Somali scientists to publish their studies. As a Somali-owned journal, we envisage that SHAJ can play a catalytic role in the promotion and dissemination of "Essential Somali Health Research"
The De-Subalternization of the Knowledge of Education? Lecturing Pedagogic Knowledge in Colonial India (approx. 1840–1882)
Get PDFThis article examines the import of Western pedagogic knowledge, knowledge about the theory and principles of education and teaching, in India from its very first formulations in Bengal in the 1840s until its inclusion at the University of Madras in 1882. The article follows the early trajectory of British pedagogical knowledge in the colonial setting, its associated knowledge practices related to its institutionalization in teachers’ education institutions and the main contents related to it. The research is based on a wide range of documents about colonial educational policy, particularly related to lectures in education and teaching, and a sample of early manuals of education and teaching. This article shows that, although not fully accepted as a relevant form of knowledge in Britain at the time, colonial educators introduced pedagogic knowledge as a manner of transforming inherited educational practices in India. In this process, colonial officials, missionaries, and upper-caste native authors authored manuals and embodied this kind of knowledge, in what can be interpreted as a de-subalternization of the knowledge of education in the colonial setting
Klas Wikström af Edholm, Människooffer i myt och minne. En studie av offerpraktiker i fornnordisk religion utifrån källtexter och arkeologiskt material, Turku: Åbo Akademis förlag 2020, ISBN 9789517659765, 476 pp.
No full textVems ansvar? En studie av sfi-utbildningens organisation och invandrarlärarnas kvalifikationer, 1960–1998.
Get PDFWhose responsibility? The organization of teaching in Swedish for Immigrants and the qualifications of teachers, 1960–1998. The importance of people with a foreign background learning Swedish and establishing themselves at the labour market, in order to become part of the society, has for a long time been a political goal. Education in Swedish for immigrants and labor market measures have in this context been seen as important components. Nevertheless, the following article shows that the organization and management of education in Swedish for Immigrants and the competence requirements for teachers working in the field, have been an unregulated history with many temporary solutions and without any consensus from the actors involved. The purpose is to investigate why and how it comes about that the responsibility for the educational has varied over time
The Birth of the Apprenticeship Tax (1890–1925): A French Approach to Financing Technical Education
Get PDFEnvisaged at the beginning of the twentieth century as a reaction to the perception of an “apprenticeship crisis,” the development of technical education in France was regulated after the First World War by the Astier Law passed in 1919. However, this development, particularly in the form of schools and courses, required resources that the law did not provide. The creation of the apprenticeshiptax in 1925 was a response to this problem and was based on various projects and debates that had arisen before the war concerning the respective roles of employers’ representatives and the State. In this article, this tax is placed in the international context of choices in the management of technical education in order to examine the British precedent. It reflects the power issues at stake in the control of this form of education and introduces an original French approach to its financing and governance
