Search results

This thesis was written as an assignment from the Liberal Party (Folkpartiet) in Scania, Sweden. Its main objective was to describe the ideological views of eight members of the regional party on tax and welfare related issues. The subject was raised when the party within their regional political alliance agreed to raise the regional tax level, even though the party had strong ambitions to lower i

Corruption is often seen as a phenomenon resistant to change. The aim of this thesis is to explain the puzzle regarding why corruption sometimes diminishes in a state’s public administration. In order to answer the research question, how can decreasing corruption in a countries public sector be explained, a comparative case study of Estonia and Georgia is conducted according to Mills method of agr

The following thesis investirgates the elements of the governance theories Governance and Government in policy document relating to the interaction between Försäkringskassan and Arbetsförmedlingen. In my research I have, on the basis of government letters and other key policy documents, interpreted the characteristics of both the more softer negotiation focused management and a more hierarchical g

This thesis presents a psychosocial theory of human action, meant to explain man’s reaction to different social orders and help to understand how to create a better society. When man becomes an individual, he experiences an unbearable separetedness from the world and from himself. This creates a longing for reunion, that can be carried out in a love relation with another human or through action, w

The media has often been considered to have an important role in a democratic society as a channel for political communication and public information. Journalism’s primary roles are to inform citizens, make accountable those in power and allow different opinions to be heard. At a local level it is the local newspapers that fulfil this function. Media companies are however generally for-profit comp

During the 1990s the Swedish government was decentralized. Subsequently the states control over the governmental authorities decreased. The shifted steering enabled for local adaption’s and were meant to better meet citizens requests, constitute local solutions and in turn enhance the legitimacy for politicians. Priorities had thus to be done locally and the relation between the local authorities

Det grundläggande syftet med uppsatsen är att analysera tillämpningen och tolkningen av skatteflyktslagen på förfaranden som omfattas av skatteavtal. HFD har inte prövat frågan utan endast uttalat att lagen principiellt kan tillämpas om den gemensamma partsavsikten i det aktuella skatteavtalet inte hindrar det. Däremot har skatteflyktslagens tillämpning på s.k. Peru-upplägg prövats i kammarrätternThe objective of this thesis is to analyse the interpretation and application of the Swedish General Anti-Avoidance Rule (GAAR – Sw. lag (1995:575) mot skatteflykt) to transactions involving tax treaties. The Swedish Supreme Administrative Court (SAC) has not ruled on the issue. However, the SAC has declared that the GAAR, in principle, can be applied to such transactions if the common intention o

The history of the population control movement is one replete with controversies and where narratives about coercive population control policies and programs abound. Questionable practices such as the wide sterilization campaigns as took place in India during its state of emergency period in the 1970s or the use of contraceptives in developing world already banned from Western markets contributed

This report evaluates continuing professional development and training for fire offi-cers in the Swedish fire service. A survey about educational and training activities has been carried out amongst Swedish fire services. Some other persons with knowledge in the area has also been interviewed. The results show a big diversity among the interviewed fire services but also some similarities. Discussi

På sexualbrottslagstiftningens område har det i Sverige under en längre tid pågått en intensiv debatt. Diskussionen rör frågan huruvida det i svensk rätt bör införas en våldtäktsbestämmelse där straffansvar grundas på ett bristande samtycke, istället för den nuvarande bestämmelsen som baseras på medel (tvång) och omständigheter (utnyttjande). Denna fråga utgör även den huvudsakliga frågeställningeIn Sweden there's an ongoing debate on the sexual offences law area. The discussion relates to whether the Swedish rape law should be a legislation where criminal liability is based on a lack of consent, rather than on coercion and exploitation, which is the current rule. This issue is also the main research question in this essay. After describing the debate and the arguments raised for and a

Framväxten av elektronisk handel under 1990-talet ansågs av både OECD och EU skapa såväl förutsättningar för stora vinster för företag som stora utmaningar för skattemyndigheterna. Till sin natur är elektronisk handeln global, omedelbar, utan traditionella gränser och genomförs med relativ anonymitet . Dessa aspekter innebär svårigheter för ett traditionellt skattesystem. Enligt sjätte mervärdesskThe emergence of electronic commerce in the 1990's was acknowledged by both the OECD and the EU to bring about prospects of great profits for businesses as well as huge challenges for fiscal authorities. By its very nature, electronic commerce is global, instantaneous, without traditional borders and conducted with relative anonymity. These aspects make it difficult for a traditional tax syste

Syftet med uppsatsen är att med ett diskursanalytiskt angreppssätt undersöka hur domstolar konstruerar våld och sexuella handlingar som utövats inom ramen för påstådda BDSM-relationer. De normer och värderingar om våld och sexualitet som kommer till uttryck genom samtyckesbedömningarna i domarna utgör uppsatsens ramverk. Det diskursanalytiska tillvägagångssättet innebär att en ansats att tränga baThe purpose of this thesis is to examine the courts’ constructions of violence and sexual acts practiced in alleged BDSM relationships, by using a discourse analytical approach. Norms and values regarding violence and sexuality, as expressed through the courts’ assessments of a valid consent, constitute the framework of the thesis. A discourse analytical approach involves an attempt to penetrate t

Hedersrelaterat våld är för svenskt vidkommande inte längre ett främmande begrepp eller fenomen. Inte desto mindre är ämnet politiskt laddat och debatten om hedersrelaterat våld är fortfarande högaktuell. Inte minst på det straffrättsliga området gör sig problematiken gällande och det tycks råda en oklarhet kring vilken betydelse heder bör ha i rättsliga sammanhang. Hedersrelaterat våld är ett kViolence in the name of honour is no longer an unknown concept or phenomenon in the Swedish society. Nevertheless, the issue is subject of an ongoing political debate. The problematic aspects of violence in the name of honour are evident within the criminal justice system and there appears to be inherent uncertainties regarding the role of honour in the legal context. Violence in the name of hon

Location Specific Advantages (LSAs) kan ses som lokala, immateriella tillgångar som finns på en viss plats i form av exempelvis billig arbetskraft eller en välutvecklad infrastruktur. I FN:s manual för internprissättning från maj 2013 ges både Kina och Indien egna kapitel där de förklarar sin syn på LSAs och hur de anser att multinationella bolag bör ta hänsyn till dessa i sin internprissättning. Location Specific Advantages (LSAs) can be considered as local intangibles in a specific place, as for instance: cheap labour or well-developed infrastructure. Both China and India have their own chapters in the United Nations Practical Manual on Transfer Pricing for Developing Countries from May 2013, where they are able to express their views on LSAs and how multinational enterprises (MNEs) shou

In this report you read about my process in my bachelor project. I started out with an investigation into waste management and ended up in a product concept. Since waste management and consumption is a present issue, I decided that this was a field where I could base my bachelors project on. My thought was that this was an area where I would find potential problems where I, as a designer, could a

Climate adaptation is necessary to address the impacts of the climate change which is already unavoidable due to past emissions. There is a strong need for knowledge building, for which climate-related knowledge and information needs to be made available through different types of climate services. The aim with this study is to examine how useful climate services are, as a knowledge base for decis

Många städer och kommuner investerar, eller planerar att investera, i evenemang, arenor och kongressanläggningar. Dessa investeringar är ofta stora, iögonfallande och förväntas ha en inverkan på stadens utveckling, så väl ekonomiskt som en påverkan på stadens attraktivitet och image. Vid en närmare studie av den akademiska litteraturen så ser vi en diskurs mellan olika forskare om hur effektivt pl

Denna uppsats behandlar en nyligen avkunnad dom från Mark-och miljööverdomstolen. Rättsfallet som rör ett moderbolags miljöansvar för sitt helägda dotterbolags miljöskador är intressant både ur en miljö-och bolagsrättslig aspekt. Miljöansvaret faller primärt på verksamhetsutövaren och sekundärt på markägaren. Detta är reglerat i miljöbalken och har ägnats en hel del uppmärksamhet i praxis, förarbeThe present study deals with a recently delivered judgment from the Environmental court of appeal. The case deals with the issue of parent company liability for contamination, which is interesting from both an environmental and a company point of view. The environmental responsibility primarily lies on “the operator” and secondarily on the property owner. This is regulated in the Swedish environme