5,241 research outputs found
Intervju med Henning Tarstad, biblioteksveteran från Urshult
No full textInterview with library veteran Henning Tarstad. The interview was conducted by Marianna Andersson, Lars Larsson and Inger Thorsen, students of the Swedish School of Library and Information Science in Borås, on September 22, 1982.</p
Reptricket. Förord till Lars Gustafsson: Mot noll
No full textIntroduction to a collection of philosophical essays by Swedish author Lars Gustafsson (b. 1936)
Absolventenfeier der Chemisch-Geowissenschaftlichen Fakultät 2022
No full textVerleihung des Fakultätsexamenspreises Geographie Verleihung des Fakultätsexamenspreises Chemie Kurzvortrag von Lars Henning Heß Verleihung Fakultätsexamenpreises Biochemie Abschlusswort
Author Functions in Lars Kepler\u27s The Hypnotist: An Analysis
No full textThis paper examines Foucault\u27s notion of the author function as it pertains to Lars Kepler\u27s bestselling 2011 crime thriller, The Hypnotist. Lars Kepler is the pseudonym of a Swedish husband-wife writing duo, making him the perfect subject for analysis centering on illusory notion of the author. This paper will answer these questions: Who is the true author of The Hypnotist? What factors influence the author function of this bestelling novel? And what can The Hypnotist phenomenon tell us about the relationships between authors and their readers? This paper will demonstrate that no literary works may be ascribed to an individual person, and that authors hold no privileged knowledge of the works they produce, because authors cease to be authors the moment pen is lifted from page
How the EU can move to a higher growth path : some considerations
No full textIn the current slowdown in Europe, the United States and Japan, policy makers are vexed by the question when a recovery will come. This is the wrong question. The issue should be how a higher growth path can be reached in the long run, i.e., how the potential growth rate of our economies can be increased from the supply side. --
Leviathan in cyberspace : how to tax e-commerce
No full textBecause of the upswing in electronic commerce via the Internet, governments in the European Union and the United States have been discussing the shaping of an effective system of turnover taxation in cyberspace since the late 1990s, but have failed to agree on a definite tax system. An analysis of the various possible approaches to turnover taxation in cyberspace shows that the main challenge of the new economy is to effectively cope with business-to-consumer (B2C) transborder trade in digital on-line goods and services. However, the traditional systems of turnover taxation that are based on the country-of-destination principle such as the transitional system of the European Union, the sales tax system, the community principle, and the VIVAT and CVAT approaches give rise to several surveillance, efficiency, incentive, and identification problems in taxing B2C e-commerce. This is also the case with the more innovative proposals that have been made with regard to the taxation of B2C transborder trade in digital on-line goods, such as the German payment flow proposal, the U.S. e-card proposal, the modified country-of-origin proposal of the EU Commission, or the bit tax proposal. As a consequence, there are only two appropriate approaches to deal with the special characteristics of transborder trade in cyberspace: the country-of-origin principle combined with a taxation of digital goods and services at the physical location of producers, and the community principle in combination with a withholding tax (WITHVAT). Under the country-of-origin principle, exports are taxed at the rate of the country of origin and imports are free of tax. The taxation of goods turnovers at the physical location of the firms involved could at least partly prevent the transfer of Internet firms to low-tax countries. The main advantage of the country-of-origin principle is that it does not require any transborder tax adjustment and that it is also a suitable and effective approach for the turnover taxation of traditional off-line and on-line goods. However, the country-of-origin principle requires an administratively burdensome central clearinghouse system in order to guarantee the regional fiscal assignment according to the countryof- destination principle as demanded by the governments of the EU member states. Under the WITHVAT system, exports of digital on-line goods are taxed at the rate of the country of destination and consumers are responsible for passing the tax funds on to their national tax authorities. In order to set incentives for consumers to correctly report their digital on-line purchases to national tax authorities, all suppliers of digital online goods would be forced to add a withholding tax that equals the highest VAT rate of all countries participating in the transborder VAT system to any sales to consumers. Consumers would get a refund according to the difference between the withholding tax and the tax rate of the country of destination if they presented the bills to their national tax authorities. The main advantage of the WITHVAT approach is that it does not need a central clearinghouse mechanism, because decentralized clearing is endogenous in the system. However, the WITHVAT approach may give rise to an unspecifiable obstacle to e-commerce and is not a suitable approach for the taxation of traditional off-line and on-line goods. --
Foreign direct investment in developing countries: What policymakers should not do and what economists don't know
No full textSince recent financial crises in Asia and Latin America, developing countries have been strongly advised to rely primarily on foreign direct investment (FDI) in order to promote economic development on a sustainable basis. Even harsh critics of rash capital account liberalization argue in favor of opening up towards FDI. Yet, economists know surprisingly little about the driving forces and the economic effects of FDI. There are few undisputed insights on which policymakers can rely. Globalization through FDI has become significantly more important since the early 1990s. Various groups of developing countries have participated to a strikingly different degree in the FDI boom. However, the distribution of FDI does not support the widely held view that FDI is concentrated in just a few developing countries. Considered in relative terms, various small and less advanced countries have been attractive to FDI. Policymakers should be aware that various measures intended to induce FDI, including the liberalization of FDI regulations and business facilitation, are unlikely to do the trick. Promotional efforts will help little to attract FDI if economic fundamentals are not conducive to FDI. Fiscal and financial incentives offered to foreign investors may do more harm than good by giving rise to costly “bidding wars.” The importance of traditional determinants of FDI, notably the size of local markets, can no longer be taken for granted. Globalization tends to induce a shift from purely market-seeking FDI to new types of FDI, for which the international competitiveness of local production is highly relevant. The challenge for policymakers in developing countries then is to create immobile domestic assets that provide a competitive edge in the competition for FDI. This task has various dimensions, ranging from local capacity building and the provision of efficient business-related services to trade liberalization with regard to capital goods and intermediate products. Policymakers should not expect too much from FDI inflows. Capital formation continues to be a national phenomenon in the first place. FDI is superior to other types of capital inflows in some respects, particularly because of its risksharing properties, though not necessarily in all respects. The nexus between FDI and overall investment as well as economic growth in host countries is neither self-evident nor straightforward, but remains insufficiently explored territory --
Hunden och stjärnan, pojken och resan
No full textHenning Mankells karaktär Joel, återfinns i fyra böcker och här undersöker Lars Wolf hur Joels utveckling från barn till maskulinitet utformas. Den utveckling Joel genomgår, ser Wolf som ett dynamiskt förlopp med psykologiska och sociala omdaningar, ett äventyr med syfte att uppnå individualitet, alltså en frigörelseprocess
The European Electricity Market: Centralization of Regulation or Competition between Regulatory Approaches?
No full textThe European Council and the European Parliament adopted the European Electricity Directive in 1996. Since the end of the implementation period in 1999, some parts of the European power sector have been liberalized. In most countries, e.g., in Germany, price reductions and comprehensive institutional changes, e.g., cross-border mergers and the establishment of new power exchanges, are on the agenda. The data for cross-border electricity trade and for price developments indicate the emergence of an internal European market for electricity following the implementation of the Electricity Directive. Even if it is highly questionable whether a completely integrated internal market already exists, the obvious evolution towards more competition and market integration does not seem stoppable anymore. The Electricity Directive of 1996 is unambiguously a success on the way to competition in the European electricity industry. On March 13, 2001, merely two years after the end of the Directive’s implementation period, the European Commission presented far-reaching proposals for further steps. On the one hand, these proposals aim at an acceleration of the quantitative market opening. On the other hand, they contain a far-reaching revision of the existing Electricity Directive: The proposals would induce a Europewide harmonization of the substantive as well as the institutional design of regulatory policies. This holds both for the network-use model and for public service objectives. According to the Commission’s proposals of March 2001, the member states would be obliged to establish independent regulatory authorities. In Germany, for example, this could result in a sector- specific regulation authority for electricity in addition to the already existing telecommunications authority and the competition authorities. Considering the technical characteristics of the electricity industry and the recent experiences with electricity market liberalization leads to a quite simple normative conclusion: the competence assignment should give maximum leeway for competition between different regulatory approaches, and, therefore, for more or less spatially restricted experiments. The goal must be to choose regulatory institutions that provide for competition between alternative approaches and allow ongoing improvements. Thus, there is a strong argument against the noticeable competence reassignment from the EU member states to the European level as proposed by the Commission. Recognizing the disadvantages of a far-reaching harmonization of regulatory policies, one need not regret that the Council of Gothenborg in June 2001 and the Council of Barcelona in 2002 did not reach definitive decisions on the Commission’s proposals of March 2001. This “reprieve” should be used for an intensive discussion about a proper competence assignment between the EU and the member states. --
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