Extent and Distribution of Urban Tax Delinquency

Purpose – Work-place learning takes place in many settings and in different ways, resulting in knowledge and skills of different kinds. The recognition process in the work place is however often implicit and seldom discussed in terms of recognition of prior learning (RPL). The aim of this paper is to give examples of how the knowledge/skills of employees get recognition in the workplace and to discuss what the consequences of such recognition processes might be. Design/methodology/approach – This paper is based on a study in two companies and two municipalities, where 21 interviews were conducted with human resource managers, team leaders and union representatives. The research questions concerned the ways skills were recognised among employees and how the logics of these actions could be understood. Findings – The findings show that both companies and municipalities have their own ways of assessing knowledge/skills, mostly out of a production logic of what is needed at the workplace. However, certain skills are also made “unvisualised” for the employee. This employer-controlled recognition logic is important to understand when RPL models are brought to the work place in order to obtain win-win situations for both employers and employees. Practical implications – It seems important to identify an already existing system for assessment of knowledge/skills at the workplace when bringing RPL processes to the workplace. Originality/value – The approach to understand assessment processes in these companies and municipalities from an RPL perspective has not been widely covered before

Where is the Action?

Taking a set of studies about business action as the empirical starting-point, this paper looks at the various ways in which action is represented. The overall research question can be stated as follows: how is business action reconstructed in our narratives? The texts analysed are collected from research on exchange relationships in the field of marketing. To analyse how these texts depict business action, four narrative constructions are focused: space, time, actors, and plots. The categorisation and analysis are summarised and followed by a set of concluding implications and suggestions for the use of narratives aiming to reconstruct business action in the making.Marketing; narrative; plot; marketing methodology; business action; industrial marketing research

Acceptance of mobile services - insights from the Swedish market for mobile telephony

The main purpose of the paper is to investigate young peoples’ perspectives on mobile services in order to shed light on the acceptance of mobile services. The knowledge of and interest in mobile services of individuals using such services is analyzed. A second objective is to investigate the reasons for using/not using mobile services. In-depth focus group interviews and secondary empirical data provide the main data. Concerning the youth’s general knowledge of and interest in mobile services, the results point to six things: young people show a low demand for many mobile services, there is a demand for extended, established mobile services, like SMS, the interest in the new services vary, there is low interest in active information search, there is little knowledge of the enabling technology, and the understanding of the pricing is generally low. As concerns reasons for and against usage of mobile services, results point to four central aspects: many individuals could present clearly defined needs for certain services, many indicated an interest in "community usage" of mobile services, they experienced the prices of mobile services to be a hinder for usage, and technology placed limitations on the usage. The paper discusses practical implications on the acceptance of mobile services.Mobile services; mobility; focus groups; telecommunications; wireless; knowledge

Iraq, Sanctions and Security: A Critique

Initiatives in the recognition of prior learning (RPL) have been taken in Sweden in recent years, mainly focusing on prior vocational learning among immigrants. The government started different projects to find methods for recognising a person’s prior learning in the field of vocational competence. This article presents a study of how these projects were organised and their starting points. Differences are identified concerning whether they were integrated with, or parallel to, the school system, and whether the starting point was a few vocations or a number of different vocations (depending on the background of the participants). The article then looks at some problems that arise when trying to recognise prior learning. We find that knowledge of the Swedish language is essential in this process, but that the demands are flexible and the criteria informal. The article also discusses the relationship between RPL and the educational system, where most of the projects had problems in not being too influenced by the school tradition where the main documentation of competence is grades. Finally, the article discusses conditions for the development of trust in RPL.Original publication: Per Andersson, Andreas Fejes and Song-Ee Ahn, Recognition of Prior Vocational Learning in Sweden, 2004, Studies in the Education of Adults, (36), 1, 57-71.http://www.niace.org.uk/publications/Periodicals/studies/Back/tocSpr04.htm. Copyright: National Institute of Adult Continuing Education, http://www.niace.org.uk

Polarization-balanced design of AlN/GaN heterostructures: Application to double-barrier structures

Inversion- and depletion-regions generally form at the interfaces between doped leads (cladding layers) and the active region of polar heterostructures like AlN/GaN and other nitride compounds. The band bending in the depletion region sets up a barrier which may seriously impede perpendicular electronic transport. This may ruin the performance of devices such as quantum-cascade lasers and resonant-tunneling diodes. Here we introduce the concepts of polarization balance and polarization-balanced designs: A structure is polarization balanced when the applied bias match the voltage drop arising from spontaneous and piezeolectric fields. Devices designed to operate at this bias have polarization-balanced designs. These concepts offer a systematic approach to avoid the formation of depletion regions. As a test case, we consider the design of AlN/GaN double barrier structures with Al$_{\tilde{x}}$Ga$_{1-\tilde{x}}$N leads. To guide our efforts, we derive a simple relation between the intrinsic voltage drop arising from polar effects, average alloy composition of the active region, and the alloy concentration of the leads. Polarization-balanced designs secure good filling of the ground state for unbiased structures, while for biased structures with efficient emptying of the active structure it removes the depletion barriers

Analysis of roles and position of mobile network operators in mobile payment infrastructure

A number of different mobile payment solutions have been presented the last decade. The phone subscription with its security mechanisms are used for user identification and payments. This is the case for SMS based payment and ticketing systems that are getting more and more popular. However, there are other ways to implement a Trusted Element (TE) , where a SIM card architecture is only one. It can be in the mobile phone, as a separate integrated circuit, as an optional customer deployed plug-in device (e.g., microSD) or be running as an application on a server existing entirely as software. In this paper we analyze what roles and responsibilities different actors have in different types of mobile payments solutions. The main focus is on the implications for the mobile operator business. It turns out that new types of intermediary actors in most cases play an important role. Sometimes mobile operators are not even involved. The emergence of new payment together with other non-SIM card based TE solutions opens up for many different market scenarios for mobile payment services. --

Can mobile eco-systems for technical innovations be standardized? The case of mobile wallets and contactless communication

This paper puts focus on the application of Near Field Communication technology (NFC) to mobile payments. Uncertainties about global policies open for a variety of local business policies. Taking into account different representations of actor interaction as described by different eco-systems by different policy forums the main research question to be discussed in the paper is: Can policies or standards describing actor roles and responsibilities for technical innovations like mobile payments remove obstacles for introduction of the innovation? Different types of industry forums are not only involved in strictly technical matters but also discuss and describe visions about how a new technique might be applied in business life. They suggest different business architectures, (not only a technical architecture), where roles of different type of actors and relations between actors are outlined based on ideas about so called eco-systems. Against this background the paper first discusses how NFC enabled mobile payments currently attracts a lot of attention and identifies four possible development paths making it happen. The paper discusses and compares how global policy networks describe the technical and business architectures for mobile payments. The paper uses a business practice analytical framework and an industrial network framework to identify major problems in connecting global and local policies. Some comments on further research finalize the paper. --Near Field Communication,mobile payments,global policy,business architecture,policy forum,industrial networks,practice

Electoral systems help explain why left-wing governments (sometimes) tax the poor

Using novel historical data, Per F. Andersson demonstrates that left-wing governments tax more regressively in proportional representation systems and more progressively in majoritarian ones. He illustrates how political risk shapes the strategies of key actors and helps explain the divergence in tax policy using the examples of Swedish and British tax policy after 1945

Journal Staff

Background: Internet-based cognitive behavioral therapy (ICBT) is a form of guided self-help that has been found to be effective for addressing several problems. The target for this type of therapy is usually restricted to one specific disorder. Tailoring the treatment widens the scope of ICBT in that it can address comorbid conditions directly. Objectives: The working, or therapeutic, alliance has been found to predict outcome in studies of face-to-face therapy. The extent to which these findings apply to ICBT is largely unknown. We therefore decided to find out whether the working alliance could predict outcome in tailored ICBT for anxiety disorders. Methods: Data were obtained from the treatment group (n=27) in a randomized controlled trial aiming to test the effects of tailored ICBT for anxiety disorders. The forthcoming study was designed to test the hypothesis that the working alliance measured both pre-treatment and early in treatment (week 3) can predict treatment outcome as measured by the Clinical Outcomes in Routine Evaluation–Outcome Measure (CORE-OM) in a heterogeneous group of patients with anxiety disorders (n=27). Results: Working alliance measured at week 3 into the treatment correlated significantly with the residual gain scores on the primary outcome measure (r=-.47, P=.019, n=25), while expected working alliance pre-treatment did not (r=-.17, P=.42, n=27). Conclusions: These results raise questions about the importance of working alliance in ICBT treatments, and suggest that the working alliance could be important in ICBT.Funding Agencies|Swedish Council for Working Life and Social Research|2008-1145|</p