Search results

The aim of this article is to explore the everyday life experiences of elderly (+70 years) living with young locals and refugees in a collaborative housing project before and during the COVID-19 pandemic in Sweden. The paper discusses the importance of the spatial dimension in the conceptualization of social integration.

The main method is a qualitative case study based on observations of settings, document/video analysis, online diary entries made by ten residents and eight semi- structured interviews conducted with the residents.

SällBo was conceived as a new type of collaborative housing in which elderly, young locals and refugees share common spaces with the aim of enabling social integration. In this context, COVID-19 interrupted the ongoing processes of living together after four months of moving to the house. The three main themes that emerge from the empirical material are (1) changes in the use of common spaces and social interactions, (2) residents' resilient coping responses during the pandemic and (3) insights for future design of collaborative housing based on their experience. The pandemic caused a moment of institutional vacuum, which triggered the agency of the residents whilst developing social bonds and social bridges among them.

Social connection created in everyday life at SällBo's common spaces has triggered processes of social integration.

The ongoing processes of social integration have included the spatial dimension. We understand social integration as a process that involves people from different generations and ethnical backgrounds, which takes place in common spaces and everyday life as different modes of socialization.

The aim of this paper is to discuss the importance of the disability category in Swedish welfare policies. The paper seeks to focus on two cases that illustrate how the social dimension in the understanding of disability permitted the inclusion of individuals, previously considered as “unwanted strangers”, in the Swedish welfare context. The first case is that of refugees classified as unfit for work after the Second World War. The second deals with the Roma groups who obtained the right of formal Swedish citizenship during the same period.

The analysis is based on data collected during two research projects. The first concerning the Roma policy of the Swedish Government from 1880 to 1970, primarily based on the analysis of public documents collected in the Swedish National Archives, including government reports and accompanying background material. The second research project deals with the development of an institutionalised reception of refugees by the Swedish welfare services after the Second World War. This research mainly uses documents produced during the international negotiations dealing with refugees interned in different camps in Europe and related documents in the Swedish National Archives related to the history of the organised reception of refugees in Sweden. In the case of refugees, the analysis focuses on the construction of disability in the classification system of the international refugee camps and in the organised reception of these refugees in Sweden. In the case of Swedish Roma, the analysis focuses upon the construction of social disability both in the arguments elaborated by Swedish authorities for the inclusion of Roma and in the practical organisation of their inclusion in the Swedish welfare system.

The paper provides insights about the crucial importance on the disability category in the organisation of Swedish social welfare after the Second World War. The policies developed raise important questions about basic requisites to obtain citizenship and also call into question the unequal conditions of citizenship. The case of Swedish Roma and the refugees interned in international camps illustrated how changing perceptions of poverty and deviance were strongly influenced by medical representations of disease and disability. Disability, previously perceived as a principally medical category with social consequences, now acquired a social dimension that enabled new refugees and Roma groups to be considered as members of the nation state.

This paper is primarily descriptive. Further research is needed in order to develop a better understanding of how the social dimension of disability is constructed and how this social dimension was used to include new groups. The contents focus on the emergence of new social policies in Sweden after the Second World War; further research should focus on how these policies and processes still have a considerable influence on present policies and representations on migrants and Roma groups.

The paper provides important insights on taken for granted representations in Swedish welfare authorities' work with refugees and Roma groups. The institutionalised representation of Roma and refugee groups as disabled probably is an obstacle in the social incorporation of these groups.

Based on two cases the paper discusses how the concept of social disability, with its origins in medical sciences, was adopted by the Swedish welfare authorities and applied to groups considered deviants. In later policies the authorities widened social disability to include culture and ethnicity. Refugees and Roma groups classified as disabled were treated according to established practises created for people classified as unable to be incorporated into a “normal” social life.

La utilización de plataformas colaborativas, que intermedian en la cesión de uso de viviendas con fines turísticos, ha originado: por una parte, que se adopten medidas con el objetivo de prevenir el fraude fiscal (como por ejemplo, la obligación de información, a través del modelo 179) y, por otra parte, que la Administración tributaria preste especial atención al tratamiento fiscal de los rendimientos percibidos por los usuarios de las plataformas colaborativas.

Enfoque jurídico-tributario.

Las conclusiones se han puesto de manifiesto en el trabajo de investigación realizado.

Análisis de algunos aspectos fiscales sobre la cesión de uso de viviendas con fines turísticos.

The successful implementation of International Public Sector Accounting Standards (IPSAS) depends on the adoption and subsequent maintenance of accrual accounting policies. Moreover, Financial Management Information Systems (FMIS) are important drivers of reforms, and their replacement might disrupt the execution of accrual accounting policies. This paper aims to analyze the effects of FMIS replacement (or maintenance) on the retention of accrual accounting policies in Brazilian local governments.

The research adopts a sequential mixed-methods approach, starting with a quantitative analysis of the presence of accrual accounting policies in local governments and the effects of FMIS replacement. Next, a qualitative analysis is conducted with a survey, documents and interviews to observe the FMIS replacement process. Our analysis focuses on local governments from one state in Brazil, but the context is highly transferable to other states, as the same procurement law and accounting regulations apply.

FMIS replacement may reduce accounting policies retention; consequently, public procurement regulation may induce a public procurement context in which the IPSAS project would find more difficulties to prosper.

This research contributes to the IPSAS literature by examining the phenomenon of accounting policies retention or persistence, as one should not take it for granted that an adopted accounting procedure will be sustained over time. The analysis argues that FMIS replacement due to compulsory rebidding should be carefully considered.

Promoters of accounting reforms may consider the regulation of contracting out for FMIS a relevant issue to the institutionalization of accounting policies.

The analysis innovates by linking IPSAS accounting reform to the contracting out of FMIS.