Ett svenskt skattesystem under förändring : Århundradets skattereform 1902

Större delen av 1800-talet framstår som en misslyckad beslutsprocess när det gäller skatte-politiken i Sverige. Eftersträvade förändringar av skattesystemet var en trögrörlig process med mycket motstånd mot att göra förändringar i vårt gamla feodala skattesystem som hade anor från medeltiden. När 1800-talet börjar närma sig sitt slut stod plötsligt skattefrågorna högt upp på den politiska dagordningen. Arbetarna ville ha rösträtt och krävde att tullarna skulle avskaffas. Bönderna ville befrias från grundskatterna och de konservativa ville avskaffa in-delningsverket och ersätta den med en modern värnpliktsarmé. Den gemensamma nämnaren blir skattereformen 1902.Syftet i min uppsats har varit att undersöka denna skattereform som egentligen skulle vara en provisorisk skattereform som skulle tillämpas under ett år, 1903. Skattereformen bestod av tre delar som jag har undersökt varav det första är införandet av en progressiv beskattning. Det andra är införandet av självdeklarationen och det sista en reformering av taxeringsförfarandet.Resultatet av skattereformen vart så lyckad och gav väsentligt högre skatteintäkter till staten. Grunddragen i skattereformen kom att permanentas och följas av nya skattereformer. Nu nästan 110 år senare, är Sveriges skattesystem uppbyggt på samma sätt som det fastställdes i skattereformen 1902.

Fresh garlic : a possible vehicle for Salmonella Virchow

A sustained increase in Salmonella enterica serovar Virchow notifications in South Eastern Australia between September 1997 and May 1998 instigated a case-control study and environmental investigations. Cases were defined as having locally acquired culture-confirmed S. Virchow phage-type 8 infection and diarrhoeal disease. Matched controls were selected by progressive digit dialling based on cases telephone numbers. An exposure and food history questionnaire was administered by telephone. Phage typing and pulse field gel electrophoresis were performed on case and environmental isolates. Thirty-two notifications of S. Virchow infection met the case definition, 37% reported bloody diarrhoea and S. Virchow was isolated from blood in 13% of cases. Twelve patients were admitted to hospital and one died. Fresh garlic (OR 4·1, 95% CI 1·3-12·8) and semi-dried tomatoes (OR 12·6, 95% CI 1·5-103·1) were associated with these cases. The associations remained significant after adjusting for sex and age. S. Virchow (PT 8) was cultured from two brands of semi-dried tomatoes associated with cases in two different states. We provide sufficient evidence for semi-dried tomatoes and fresh garlic to be considered as potential risk foods in future Salmonella outbreak investigations.

Rudolf Steiner : occult crank or architectural mastermind?

Rudolf Steiner (1861-1925) saw architectural creation as a means of apprehending our place in the cosmos and his esoteric system of Anthroposophy aimed to demonstrate the correspondence between the spiritual and material worlds. Much of the literature available on Steiner tends to polarize him as either a creative genius or eccentric oddity, with architectural historians generally tending to adopt the latter view. Despite the fact that Steiner's architectural conceptions have remained marginal, the highly acclaimed works of many Anthroposophically inspired architects suggest that his gnostic perceptions may have something worthwhile to offer contemporary architecture.

Between theory and practice : Rudolf Steiner as philosopher and architect

The philosophy and architecture of Rudolf Steiner both aim to give formal expression to his esoteric worldview, however, the means of articulating this worldview fundamentally differ within each discipline. Philosophy and architecture are separated by both process and product, and while an interdisciplinary reading of Steiner’s work does make certain connections between them evident, the incorporeal nature of thinking and the physical reality of building inevitably require different skills of their author, as well as different standards by which to assess them. Although he had no formal training as an architect, Steiner believed that his system of Anthroposophy provided a conceptual framework that would inspire a new style of modern architecture imbued with a spiritual dimension. As such, architecture provided Steiner with a means of visually expressing what words could not, and was therefore a necessary and important part of his philosophical pursuit. This paper explores the tension that exists between Steiner’s philosophy and architecture in its translation from theoretical ideas into built form. Steiner’s approach to architectural design was less concerned with the methods and techniques of the craft than with achieving what he saw as architecture’s true purpose - namely to give voice to the inner spiritual content of the work. However, in order to achieve this ultimate goal, a certain level of architectural competence is required. Therefore, Steiner’s ability as an architect to articulate such lofty ideals will also be assessed. Conceived on the edge of theory and practice, Steiner’s work serves to demonstrate the richness and depth that such an approach has to offer the field of architecture.

A modern audience for the ancient mysteries of the occult : the evolution of Rudolf Steiner's esoteric architecture

In today’s secular society, occult conceptions of architecture may seem somewhat anachronistic, but at the turn of the twentieth century the bourgeoisie, alongside society’s artistic and intellectual elite, were enthusiastically embracing a myriad of esoteric doctrines and mystical impulses. One of the most prominent and enduring examples of this cultural phenomenon is to be found in Rudolf Steiner’s quasi-philosophical system of Anthroposophy. As a path of spiritual development based on ancient mysteries of the occult, Anthroposophy offered people the belief that there existed a way out of the chaos and meaninglessness of modern industrialised society. Steiner used the medium of architecture as a way of repackaging the occult’s venerable secrets into a tangible, material form that made their hidden message more readily accessible to his contemporary audience. While he was striving towards creating a totally new architectural language appropriate to the modern age, he perceived architectural style as an evolutionary process that revealed its spiritual content in a particular way in every epoch. As such, Steiner made free use of historical and mythological precedents as archetypal references in his work, thus giving his architecture a genealogy that has, until now, remained largely undefined. By investigating Steiner’s indebtedness to ancient temples and the architecture of the baroque, a greater understanding of his architectural heritage is made possible, which not only helps to locate him within the cultural milieu of his day, but also within the broader context of architectural history. A spiritual thread runs through this history that demonstrates that Steiner’s architecture is not as idiosyncratic as it may initially seem, though whether his work represents an original step forward in the development of modern architecture, or is merely a hangover of nineteenth century eclecticism, must also be considered in order to determine the architectural value of Steiner’s esoteric ideas.

Paper and fire : the images and ashes of Rudolf Steiner's architecture

On New Years Eve, 1922, the massive double-domed timber structure of Rudolf Steiner’s First Goetheanum was engulfed in flames and reduced to ashes. In an effort to make his spiritual teachings accessible to all people through the medium of architecture, Steiner had dedicated ten years to the project. Growing hostility towards his occult philosophy however, pointed to arson as the probable cause of the blaze. Not to be defeated, Steiner embarked upon a new design for a second Goetheanum that endeavoured to fulfil the same aim as its predecessor but on an even grander scale. Yet despite being borne out of the same ideational basis, the architectural expression of the second building was vastly different from the first. This paper examines these differences and investigates how the methods Steiner used to create his architecture influenced the final architectural products. Steiner recognised drawing as a creative instrument that could enrich the conceptual potential of his theoretical work, however, with no formal training as an architect and limited drawing ability, this exchange was somewhat limited. The ambiguity of Steiner’s drawings is countered to some extent though by the maquettes and models he produced, which help negotiate the gap between the immaterial idea and the material object. The shared three-dimensional nature of model making and architecture allowed Steiner a more direct means of articulating and mediating his esoteric ideas in built form than the two-dimensional nature of drawing, particularly given the undulating organic forms he enthusiastically employed. Nevertheless, models are still a form of architectural abstraction capable of leaving their own trace on the built work and the distinctive character of Steiner’s non-conventional models serve to illustrate this point. A comparison between Steiner’s models and the buildings themselves reveal the intimate relationship between process and product that exists in his work. While the loss of the first Goetheanum came as a crushing blow to Steiner, its destruction and reconstruction offered him a unique opportunity to reconsider aspects of the design that may have been flawed in the first instance – a situation he embraced unequivocally. What images recurred in his work and why? How did his architecture evolve? This essay will demonstrate how paper and plasticine were utilised in a highly individualised manner by Steiner as a bridge between idea and artefact, to allow new architectural forms to rise from the ashes and produce one of the twentieth century’s most extraordinary buildings.

The sense and non-sense of Rudolf Steiner's architecture

According to Rudolf Steiner, within the sensory world there exists a spiritual world that remains concealed from our consciousness to the extent that our perception is limited to our senses and sense bound thinking. He argued that ignorance of this supersensible realm was the result of a limited understanding of the senses. Rather than the usual five senses, Steiner differentiated twelve sense functions through which, he believed, human beings were capable of perceiving subtle dimensions of life beyond the immediately apparent physical realm of being. His theory of the senses elucidated the potentiality for an understanding of the way the spiritual world creates its image in the physical world and he saw artistic activity as a means of making this hidden union manifest. As such, Steiner advocated a multi-sensory architecture that articulated its spiritual presence experientially through an active engagement with its forms, colours, textures, light and sound. However, due to the esoteric overtones of Steiner's writing, his theory of the senses has received very little scholarly attention, particularly in relation to its relevance to architectural creation. This paper aims to peel back the layers of jargon and mysticism that Steiner employed in order to reveal how his unique insights into the nature of the senses informed his architectural products. Such an approach will provide a more comprehensive understanding of Steiner's distinctive architectural forms as well as the significant philosophical ideas that inform them.

An integrative approach to characterize Malagasy bats of the subfamily Vespertilioninae Gray, 1821, with the description of a new species of Hypsugo

© 2015 The Linnean Society of London. Although important advances have been made in recent years in the taxonomy of different families and subfamilies of Malagasy bats, those belonging to the Vespertilioninae remain partially unresolved. Herein using a mitochondrial marker (cytochrome b) as the point of departure for 76 specimens of Malagasy vespers and appropriate African taxa, we diagnose the six taxa of this subfamily on the island by overlaying different morphological and bioacoustic characters on the clade structure of sequenced animals. The species include: endemic Neoromicia matroka, which is sister to African N. capensis; endemics N. malagasyensis and N. robertsi, which form sister species; a member of the genus Hypsugo, which is sister to African H. anchietae and described herein as new to science; Pipistrellus hesperidus for which Madagascar animals are genetically close but distinct from African populations of the same species; and endemic P. raceyi, which shows segregation of eastern (mesic) and western (dry) populations and its sister species relationships are unresolved. While the external and craniodental measurements, as well as bioacoustic variables, allow only partial differentiation of these six species of Vespertilioninae, molecular characters provide definitive separation of the taxa, as do male bacular morphology.

O Fluminense Foo-tball Club: a construção de uma identidade clubística no futebol carioca (1902-1933)

Este trabalho tem por objetivo levantar explicações sobre a formação da identidade do Fluminense F. C. como clube que tem como marca principal a elitização calcada na distinção e no refinamento. Pretendemos analisar a história do clube durante os anos iniciais do desenvolvimento do futebol na cidade do Rio de Janeiro e sua relação com as outras agremiações futebolísticas, levantando aspectos peculiares de sua história que foram fundamentais na construção dessa imagem. Tendo como pressupostos teóricos os trabalhos de Bourdieu sobre a distinção e de Hobsbawm e Ranger sobre a invenção das tradições, procuramos demonstrar como escritores como Mario Filho e Paulo Coelho Netto foram responsáveis pela consolidação de uma série de valores simbólicos e tradições que associaram o Fluminense a um espaço de distinção e refinamento que se perpetuou historicamente.

Dimorfismo sexual e variação de tamanho e forma do crânio de Myotis nigricans (Schinz, 1821) (Chiroptera : Vespertilionidae) de duas áreas geográficas brasileiras

O gênero Myotis possui mais de 80 espécies distribuídas globalmente. Estas espécies são morfologicamente muito semelhantes e raramente refletem especialização. Consequentemente, sua identificação é dificultada e conduz à complexidade taxonômica do grupo. O gênero teve incontestável sucesso evolutivo e seus representantes podem ser encontrados em todos os continentes (exceção da Antártica), de habitats semidesérticos a regiões subantárticas. A espécie M. nigricans distribui-se na Região Neotropical, ocorrendo desde o sul do México até o sul do Brasil e norte do Peru, Bolívia e Argentina. Suas características morfológicas, contudo, parecem não estar bem definidas. Informações sobre dimorfismo sexual e variação geográfica pouco foram abordados para M. nigricans no Brasil. Destaca-se, ainda, que M. nigricans frequentemente é confundida com outra espécie do gênero: M. riparia.Essas questões enfatizam ainda mais a problemática taxonômica do grupo. Com o objetivo de avaliar a existência de dimorfismo sexual e variação geográfica no tamanho e na forma do crânio de M. nigricans de duas áreas geográficas brasileiras, foram realizadas análises morfológicas através das técnicas de morfometria tradicional e geométrica. Examinaram-se 131 espécimes adultos de Myotis nigricans provenientes de duas áreas geográficas do Brasil: Ceará e Sul do Brasil (Paraná, Santa Catarina e Rio Grande do Sul). Para a análise da morfometria tradicional foram realizadas dez medidas cranianas e, adicionalmente, foi realizada a medida do antebraço. Para a análise da morfometria geométrica foram definidos 30 marcos anatômicos nas vistas lateral e palatal do crânio de M. nigricans. O dimorfismo sexual foi analisado apenas para os espécimes do Sul do Brasil e a variação geográfica apenas para as fêmeas, devido ao pequeno número de exemplares machos provenientes da região do Ceará, depositado nas instituições consultadas. As análises da morfometria tradicional e geométrica evidenciaram a presença de dimorfismo sexual unicamente em relação ao tamanho. Em todas as análises, as fêmeas foram maiores que os machos. Não foram verificadas diferenças na forma do crânio entre machos e fêmeas, uma vez que as análises das deformações parciais e relativas não evidenciaram diferenças entre os sexos. Foi verificada a existência de variação geográfica no tamanho e na forma das estruturas estudadas. Os espécimes do Sul do Brasil foram maiores que os espécimes do Ceará. A análise da morfometria geométrica indicou a formação de dois grupos que correspondem às duas áreas geográficas. Foram geradas grades de deformação que exibem claramente as variações na forma do crânio. Os resultados obtidos neste estudo contribuem para o conhecimento da morfologia de M. nigricans e podem, ainda, fornecer auxílio em relação à taxonomia das espécies de Myotis no Brasil.